76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-20

... Volunteer Income Tax Assistance Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax... Volunteer Income Tax Assistance Project Committee will be held Tuesday, June 14, 2011, 2 p.m. Eastern Time...

78 FR 64293 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-28

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... Panel Tax Forms and Publications Project Committee will be held Wednesday, November 13, 2013 at 11:00 a...

76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-27

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, September 26, 2011, at 3 p.m...

75 FR 47349 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-05

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, September 22, 2010, at 1 p.m. Eastern Time...

76 FR 77892 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-14

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... Tax Forms and Publications Project Committee will be held Wednesday, January 11, 2012, at 2 p.m...

77 FR 2612 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-18

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... Tax Forms and Publications Project Committee will be held Wednesday, February 8, 2012, at 2 p.m...

76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-31

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... Panel Tax Forms and Publications Project Committee will be held Thursday, May 5, 2011 from 8 a.m. to 4...

75 FR 55406 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-10

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, October 27, 2010, at 1:00 p.m. Eastern Time...

75 FR 62632 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-12

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, November 24, 2010, at 1 p.m. Eastern Time via...

76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-14

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, October 24, 2011, at 3 p.m. Eastern Time...

76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-03

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, March 28, 2011, at 2 p.m., Eastern...

76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-13

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, November 28, 2011, at 3 p.m. Eastern Time...

76 FR 37199 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-24

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Monday, August 22, 2011, at 3 p.m. Eastern Time via...

75 FR 39333 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-08

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, August 25, 2010, at 1 p.m. Eastern Time via...

77 FR 47166 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-07

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... Panel Tax Forms and Publications Project Committee will be held Wednesday, September 12, 2012, at 2:00 p...

78 FR 32306 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-29

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... notice. SUMMARY: An open meeting of the Electronic Tax Administration Advisory Committee (ETAAC) will be conducted via telephone conference call. The ETAAC will discuss recommendations for electronic tax...

75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-13

... Tax Forms and Publications/MLI Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Publications/MLI Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee will be held Thursday, May 13...

75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-15

... Tax Forms and Publications/MLI Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Publications/MLI Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Panel Tax Forms and Publications/MLI Project Committee will be held Thursday, July 8, 2010, at 1 p.m...

75 FR 10865 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-09

... Tax Forms and Publications/MLI Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Publications/MLI Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Panel Tax Forms and Publications/MLI Project Committee will be held Thursday, April 8, 2010, at 1 p.m...

75 FR 47347 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-05

... Tax Forms and Publications/MLI Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Publications/MLI Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Panel Tax Forms and Publications/MLI Project Committee will be held Thursday, September 9, 2010, at 1 p...

77 FR 61053 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-05

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... and Publications Project Committee will be held Wednesday, November 14, 2012, at 2:00 p.m. Eastern...

78 FR 28946 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-16

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... Publications Project Committee will be held Wednesday, June 12, 2013 at 11:00 a.m. Eastern Time via...

78 FR 11277 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-15

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... Publications Project Committee will be held Wednesday, March 13, 2013 at 11:00 a.m. Eastern Time via...

76 FR 10945 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-28

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... Publications Project Committee will be held Tuesday, April 12, 2011, at 2 p.m., Eastern Time via telephone...

76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-20

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... Publications Project Committee will be held Tuesday, June 14, 2011, at 2 p.m. Eastern Time via telephone...

78 FR 48231 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-07

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... and Publications Project Committee will be held Wednesday, September 11, 2013 at 11:00 a.m. Eastern...

78 FR 36304 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-17

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... Publications Project Committee will be held Wednesday, July 10, 2013 at 11:00 a.m. Eastern Time via...

78 FR 69940 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-21

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... and Publications Project Committee will be held Wednesday, December 11, 2013 at 11:00 a.m. Eastern...

78 FR 15125 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-08

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications... Publications Project Committee will be held Wednesday, April 10, 2013 at 11:00 a.m. Eastern Time via...

Planning, Promoting and Passing School Tax Issues. [Revised Edition].

ERIC Educational Resources Information Center

Whitman, Robert L.; Pittner, Nicholas A.

This book provides Ohio citizens with information on school tax issues and levy campaigning. The material is presented in a structural step-by-step process that lends itself to the practical application for preparing a levy. This book is a guide to understanding various tax issues, tax reduction factors, and the changing tax duplicate that affects…

76 FR 10942 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-28

... Volunteer Income Tax Assistance Project Committee AGENCY: Internal Revenue Service, Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax...

Tax Incentives for Education. Hearing before the Committee on Finance. United States Senate, One Hundredth Congress, Second Session.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Finance.

The transcript of a hearing before the Senate Committee on Finance concerning tax incentives for education is presented. The statements of committee members and public witnesses testimony, both oral and written, are provided, as well as letters of support. Current tax expenditures for financial aid to college students, including student loan…

75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-15

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-31

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-02

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-13

... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-07

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-19

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-20

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-12

... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

77 FR 55526 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-10

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... and Publications Project Committee will be held Wednesday, October 10, 2012, at 2 [[Page 55527

77 FR 20489 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-04

... returns, (3) tax software developers, (4) large and small business, (5) employers and payroll service... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION...

78 FR 10693 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-14

... returns, (3) tax software developers, (4) large and small business, (5) employers and payroll service... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION...

78 FR 3501 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee.

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-16

... Tax Forms and Publications Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... and Publications Project Committee will be held Wednesday, February 13, 2013 at 11:00 a.m. Eastern...

78 FR 41193 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-09

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... and Publications Project Committee will be held Wednesday, August 14, 2013 at 11:00 a.m. Eastern Time...

77 FR 74920 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-18

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... and Publications Project Committee will be held Wednesday, January 9, 2013 at 11:00 a.m. Eastern Time...

77 FR 30591 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-23

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... Publications Project Committee will be held Wednesday, June 13, 2012, at 2:00 p.m. Eastern Time via telephone...

77 FR 40411 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-09

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... Publications Project Committee will be held Wednesday, August 8, 2012, at 2:00 p.m. Eastern Time via telephone...

78 FR 56270 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-12

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... and Publications Project Committee will be held Wednesday, October 9, 2013 at 11:00 a.m. Eastern Time...

78 FR 22948 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-17

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... Publications Project Committee will be held Wednesday, May 8, 2013 at 11:00 a.m. Eastern Time via...

76 FR 32020 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-02

... Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... Publications Project Committee will be held Tuesday, July 12, 2011, at 2 p.m. Eastern Time via telephone...

78 FR 78516 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee.

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-26

... Tax Forms and Publications Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and... and Publications Project Committee will be held Wednesday, January 15, 2014 at 2:00 p.m. Eastern Time...

76 FR 45007 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-27

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications...

77 FR 67735 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-13

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications...

Changes in tax laws could affect universities

NASA Astrophysics Data System (ADS)

A major item on the agenda of the U.S. Congress during July is the passage of legislation implementing the budget agreement worked out between the President and Congress.There are two components to be considered: changes in program spending and taxes. Attention is now focused on the massive tax bill, the first of this size to be considered since 1981. Congress is considering several important changes that would alter the conduct of education, and related matters, at universities. The House and Senate have passed different versions of the bill (H.R. 2014), which now must be reconciled by a conference committee. Although many issues in the tax bill may be resolved by July 18, issues needing more attention may not be settled until the end of July, and all indications point to the House—Senate conference being long and difficult, with major battles over tobacco taxes, family tax credits, capital gains, and corporate taxes, among other issues.

75 FR 62630 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-12

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and...

75 FR 39330 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-08

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and...

75 FR 55404 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-10

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications/MLI Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and...

Federal Tax Issues Raised by International Study Abroad Programs.

ERIC Educational Resources Information Center

Harding, Bertrand M., Jr.

2000-01-01

Identifies and describes tax issues raised by study abroad programs and suggests steps that a college or university can take to minimize or eliminate adverse U.S. and foreign tax exposure to both itself and its employees. (EV)

76 FR 6186 - Applications for Membership on the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-03

... DEPARTMENT OF THE TREASURY Internal Revenue Service Applications for Membership on the Electronic Tax Administration Advisory Committee (ETAAC) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Request for Applications. SUMMARY: The Internal Revenue Service (IRS) requests applications of individuals...

75 FR 71188 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-22

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

76 FR 64428 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-18

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

77 FR 70879 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-27

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998, the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

77 FR 31441 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-25

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

76 FR 12793 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-08

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

75 FR 30109 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-28

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... Open Meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

75 FR 4631 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-28

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... continued input into the development and implementation of the Internal Revenue Service (IRS) strategy for...

UBIT Issues: Guidance on Interpreting Unrelated Business Income Tax Rules.

ERIC Educational Resources Information Center

Roark, Stephen J.; Danley, Lisa M.

1991-01-01

The central issue in determining taxability of colleges' unrelated business income is the tax's purpose: to eliminate unfair advantage of exempt organizations over tax-paying businesses. If the business is not competing with outside vendors and can be related to the organization's exempt purposes, income is not taxable. (MSE)

Some tax-exempt bond issues could become taxable.

PubMed

Lough, S B; O'Hare, P K

2000-12-01

The IRS recently launched a new program to audit healthcare mergers-and-acquisition financing arrangements. To date, the IRS has focused on transactions involving IDSs in which tax-exempt bonds issued on behalf of the participants have been used to prepay the outstanding debt of one or both participants. The IRS is concerned that such tax-exempt financing may involve impermissible advance-refunding of the previous debt, in which case the financing would be deemed taxable and the participants subject to penalties.

Taxes: Who Should Pay and Why? 1985 National Issues Forum.

ERIC Educational Resources Information Center

Drumtra, Jeff; Melville, Keith

Appropriate for secondary school social studies or community programs, this publication considers the issue of taxation in America. The first of five sections, "Taxing Matters," considers the growing perception that the present tax code is unfair and in need of drastic reform. Alternative solutions to the problem are considered. "The Loophole…

NCRP Program Area Committee 5: Environmental Radiation and Radioactive Waste Issues

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

Chen, S. Y.; Napier, Bruce

Program Area Committee 5 of the National Council on Radiation Protection and Measurements (NCRP) focuses its activities on environmental radiation and radioactive waste issues. Historically this Committee addressed emerging issues of the nation pertaining to radioactivity or radiation in the environment or radioactive waste issues due either to natural origins or to manmade activities. The Committee continues to identify such issues in the future.

75 FR 44781 - Joint CFTC-SEC Advisory Committee on Emerging Regulatory Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-29

...; File No. 265-26] Joint CFTC-SEC Advisory Committee on Emerging Regulatory Issues AGENCY: Commodity... Meeting of Joint CFTC-SEC Advisory Committee on Emerging Regulatory Issues. SUMMARY: The Joint CFTC-SEC Advisory Committee on Emerging Regulatory Issues will hold a public meeting on August 11, 2010, from 9 a.m...

75 FR 66362 - Joint CFTC-SEC Advisory Committee on Emerging Regulatory Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-28

...; File No. 265-26] Joint CFTC-SEC Advisory Committee on Emerging Regulatory Issues AGENCY: Commodity... meeting of Joint CFTC-SEC Advisory Committee on Emerging Regulatory Issues. SUMMARY: The Joint CFTC-SEC Advisory Committee on Emerging Regulatory Issues will hold a public meeting on November 5, 2010, from 9 a.m...

NCRP Program Area Committee 5: Environmental Radiation and Radioactive Waste Issues.

PubMed

Chen, S Y; Napier, Bruce

2016-02-01

Program Area Committee 5 of the National Council on Radiation Protection and Measurements (NCRP) focuses its activities on environmental radiation and radioactive waste issues. The Committee completed a number of reports in these subject areas, most recently NCRP Report No. 175, Decision Making for Late-Phase Recovery from Major Nuclear or Radiological Incidents. Historically this Committee addressed emerging issues of the nation pertaining to radioactivity or radiation in the environment or radioactive waste issues due either to natural origins or to manmade activities.

Review of Tax Policy and Reform Issues.

ERIC Educational Resources Information Center

MacPhail-Wilcox, Bettye

1982-01-01

Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

Looking Under the Hood--Top Five Open Issues for the Cadillac Tax.

PubMed

Stover, Richard; Laderman, Leslye

2015-01-01

The Affordable Care Act's "Cadillac tax" on high-cost group health care plans begins in 2018, yet its expected impact on employers remains an open question. Clarifying regulations, guidance and potential statutory changes between now and then will determine whether employers find the tax to be even more of an administrative burden than a financial one. This article discusses the top five open issues about the application of the tax and its administrative requirements, encouraging employers to use caution in making strategic decisions in advance of clarifying regulations and potential statutory changes.

75 FR 55393 - Aviation Rulemaking Advisory Committee Meeting on Transport Airplane and Engine Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-10

... Committee Meeting on Transport Airplane and Engine Issues AGENCY: Federal Aviation Administration (FAA), DOT... Rulemaking Advisory Committee (ARAC) to discuss transport airplane and engine (TAE) issues. DATES: The...: Opening Remarks, Review Agenda and Minutes. FAA Report. ARAC Executive Committee Report. Transport Canada...

Harmonized sales tax a taxing issue for MDs in Atlantic Canada

PubMed Central

Robb, N

1997-01-01

Physicians in 3 atlantic provinces say the linking of provincial sales taxes with the GST exacerbates the inequity physicians face because it yet again adds to their overhead costs. Physicians in Nova Scotia have already won an annual rebate to compensate them for the heavier tax burden. Doctors in the Maritimes warn that heavier taxes make recruiting there even more difficult. PMID:9371073

Ad hoc committee on global climate issues: Annual report

USGS Publications Warehouse

Gerhard, L.C.; Hanson, B.M.B.

2000-01-01

The AAPG Ad Hoc Committee on Global Climate Issues has studied the supposition of human-induced climate change since the committee's inception in January 1998. This paper details the progress and findings of the committee through June 1999. At that time there had been essentially no geologic input into the global climate change debate. The following statements reflect the current state of climate knowledge from the geologic perspective as interpreted by the majority of the committee membership. The committee recognizes that new data could change its conclusions. The earth's climate is constantly changing owing to natural variability in earth processes. Natural climate variability over recent geological time is greater than reasonable estimates of potential human-induced greenhouse gas changes. Because no tool is available to test the supposition of human-induced climate change and the range of natural variability is so great, there is no discernible human influence on global climate at this time.

Panel Discussion : Report of the APS Ad-Hoc Committee on LGBT Issues

NASA Astrophysics Data System (ADS)

Atherton, Tim; Barthelemy, Ramon; Garmon, Savannah; Reeves, Kyle; APS Ad-Hoc Committee on LGBT Issues Team

Following the presentation of the findings and recommendations of the APS Ad-Hoc Committee on LGBT Issues (C-LGBT) by Committee Chair Michael Falk, a panel discussion will be held featuring several members of the committee. The discussion will focus on how APS can best ensure the recommendations of the committee are carried out in a timely fashion and other ideas on future APS efforts toward LGBT inclusion in physics. Discussion topics will also include the research and other input that shaped the committee's findings and recommendations.

77 FR 59243 - Aviation Rulemaking Advisory Committee Meeting on Transport Airplane and Engine Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-26

... Committee Meeting on Transport Airplane and Engine Issues AGENCY: Federal Aviation Administration (FAA), DOT... Rulemaking Advisory Committee (ARAC) to discuss transport airplane and engine (TAE) issues. DATES: The... Prioritization Working Group Transport Canada Report Materials Flammability Working Group Report Avionics...

78 FR 57672 - Aviation Rulemaking Advisory Committee Meeting on Transport Airplane and Engine Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-19

... Committee Meeting on Transport Airplane and Engine Issues AGENCY: Federal Aviation Administration (FAA), DOT... Rulemaking Advisory Committee (ARAC) Transport Airplane and Engine (TAE) Subcommittee to discuss TAE issues... meeting is as follows: Opening Remarks, Review Agenda and Minutes FAA Report ARAC Report Transport Canada...

DOE examines taxing issue in new report

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

Kaplan, D.

1994-01-13

Contrary to conventional wisdom, the federal tax code generally serves as an incentive for renewable energy production, not a barrier, the Department of Energy concluded in a report released Monday. Largely because depreciation schedules are shorter for renewable projects than for conventional plants - about five years compared to 20 - federal taxes and credits are a boon for the renewable projects of both investor-owned utilities (IOUs) and non-utility generators (NUGs). But a renewable energy leader dubbed the report [open quotes]idiotic[close quotes] for not examining the full fuel cycle. Such an examination would show that federal policy actually favored fossilmore » fuels over renewables. Nonetheless, in what it termed a [open quotes]surprising[close quotes] finding, DOE said only federal income taxes on hydro and waste biomass IOU projects acted as barriers to renewable energy development. All seven renewables examines in the report benefitted from federal tax treatment of NUGs. However, when all local, state and federal taxes were included for IOUs, the report said five of the seven renewables faced barriers greater than conventional technologies. For NUGs though, renewables still have an advantage when all taxes are considered.« less

75 FR 34704 - Joint CFTC-SEC Advisory Committee on Emerging Regulatory Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-18

... the Committee. The agenda for the meeting includes: (i) Committee organizational matters; (ii... make recommendations related to market structure issues that may have contributed to the volatility, as...'s Public Reference Room, 100 F St., NE., Washington, DC 20549, on official business days between the...

75 FR 28667 - Joint CFTC-SEC Advisory Committee on Emerging Regulatory Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-21

... members, (iii) discussion of Committee agenda and organization; (iv) discussion of the Joint CFTC-SEC... make recommendations related to market structure issues that may have contributed to the volatility, as... ``Joint CFTC-SEC Advisory Committee'' to facilitate the organization and distribution of comments between...

Building alliances in unlikely places: progressive allies and the Tobacco Institute's coalition strategy on cigarette excise taxes.

PubMed

Campbell, Richard B; Balbach, Edith D

2009-07-01

The tobacco industry often utilizes third parties to advance its policy agenda. One such utilization occurred when the industry identified organized labor and progressive groups as potential allies whose advocacy could undermine public support for excise tax increases. To attract such collaboration, the industry framed the issue as one of tax fairness, creating a labor management committee to provide distance from tobacco companies and furthering progressive allies' interests through financial and logistical support. Internal industry documents indicate that this strategic use of ideas, institutions, and interests facilitated the recruitment of leading progressive organizations as allies. By placing excise taxes within a strategic policy nexus that promotes mutual public interest goals, public health advocates may use a similar strategy in forging their own excise tax coalitions.

Building Alliances in Unlikely Places: Progressive Allies and the Tobacco Institute's Coalition Strategy on Cigarette Excise Taxes

PubMed Central

Balbach, Edith D.

2009-01-01

The tobacco industry often utilizes third parties to advance its policy agenda. One such utilization occurred when the industry identified organized labor and progressive groups as potential allies whose advocacy could undermine public support for excise tax increases. To attract such collaboration, the industry framed the issue as one of tax fairness, creating a labor management committee to provide distance from tobacco companies and furthering progressive allies' interests through financial and logistical support. Internal industry documents indicate that this strategic use of ideas, institutions, and interests facilitated the recruitment of leading progressive organizations as allies. By placing excise taxes within a strategic policy nexus that promotes mutual public interest goals, public health advocates may use a similar strategy in forging their own excise tax coalitions. PMID:19443832

Economic and tax issues

Treesearch

Steverson O. Moffat; John L. Greene

2002-01-01

Economic conditions and tax policies affect land use decisions everywhere, but their effects on the rate of change in land use are particularly large in the wildland-urban interface. We begin this chapter with a brief economic history of the South and a description of the macroeconomic trends and conditions that affect microeconomics at the wildlandurban interface....

77 FR 40699 - Aviation Rulemaking Advisory Committee Teleconference on Transport Airplane and Engine Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-10

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Aviation Rulemaking Advisory Committee Teleconference on Transport Airplane and Engine Issues AGENCY: Federal Aviation Administration... teleconference of the FAA's Aviation Rulemaking Advisory Committee (ARAC) to discuss transport airplane and...

76 FR 14115 - Aviation Rulemaking Advisory Committee Meeting on Transport Airplane and Engine Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-15

..., Telephone (202) 267-3168, Fax (202) 267-5075, or e-mail at [email protected] . SUPPLEMENTARY INFORMATION... Committee Meeting on Transport Airplane and Engine Issues AGENCY: Federal Aviation Administration (FAA), DOT... Rulemaking Advisory Committee [[Page 14116

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…

31 CFR 10.38 - Establishment of advisory committees.

Code of Federal Regulations, 2010 CFR

2010-07-01

... maintain the public's confidence in tax advisors, the Director of the Office of Professional Responsibility... advisory committee is balanced among those who practice as attorneys, accountants, and enrolled agents... recommendations regarding professional standards or best practices for tax advisors, including whether...

Pink Card: Tax Issues Affecting International Students, Faculty, and Staff.

ERIC Educational Resources Information Center

Somers, Patricia; And Others

1993-01-01

The Internal Revenue Service and Immigration and Naturalization Service have increased monitoring of tax withholding for international scholars. Higher education institutions and scholars alike will benefit from a thorough understanding of tax treaties, nonresident alien status, income taxation, and social security tax obligations and periodic…

Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes

PubMed Central

2015-01-01

US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers. PMID:26378844

Report of the APS Ad-Hoc Committee on LGBT Issues - Presentation of Findings and Recommendations

NASA Astrophysics Data System (ADS)

Falk, Michael

In 2014 the Executive Officer of the American Physical Society (APS), Kate Kirby, created an Ad-Hoc Committee on LGBT Issues (C-LGBT) charged with reporting on the obstacles to inclusion of LGBT physicists, a term which for the purpose of this report refers to persons who self-identify as lesbian, gay, bisexual, transgender, queer, questioning, intersex, or asexual, as well as other sexual and gender minorities. The full charge was as follows: ``The committee will advise the APS on the current status of LGBT issues in physics, provide recommendations for greater inclusion, and engage physicists in laying the foundation for a more inclusive physics community. ?More specifically, the committee will investigate LGBT representation in physics, assess the educational and professional climate in physics, recommend changes in policies and practices that impact LGBT physicists, and address other issues that affect inclusion.'' We will present the findings and recommendations of the C-LGBT final report, and a panel discussion will be held following the presentation to discuss the future of APS efforts toward LGBT inclusion in physics.

Report of the APS Ad-Hoc Committee on LGBT Issues - Presentation of Findings and Recommendations

NASA Astrophysics Data System (ADS)

Long, Elena

2016-03-01

In 2014 the Executive Officer of the American Physical Society (APS), Kate Kirby, created an Ad-Hoc Committee on LGBT Issues (C-LGBT) charged with reporting on the obstacles to inclusion of LGBT physicists, a term which for the purpose of this report refers to persons who self-identify as lesbian, gay, bisexual, transgender, queer, questioning, intersex, or asexual, as well as other sexual and gender minorities. The full charge was as follows: ``The committee will advise the APS on the current status of LGBT issues in physics, provide recommendations for greater inclusion, and engage physicists in laying the foundation for a more inclusive physics community? More specifically, the committee will investigate LGBT representation in physics, assess the educational and professional climate in physics, recommend changes in policies and practices that impact LGBT physicists, and address other issues that affect inclusion.'' We will present the findings and recommendations of the C-LGBT final report, and a panel discussion will be held following the presentation to discuss the future of APS efforts toward LGBT inclusion in physics.

Tax Tips for Forest Landowners for the 2000 Tax Year

Treesearch

Larry M. Bishop

2000-01-01

Here is some information to keep in mind when you prepare your 2000 Federal income tax return for the 2000 tax year. This discussion is necessarily brief, and you should consult other sources for a more comprehensive treatment of the issues. This information is current as of December 1, 2000 and supersedes Management Bulletin R8-MB 86.

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…

Financing Higher Education: Federal Income-Tax Consequences.

ERIC Educational Resources Information Center

Kelly, Marci

1991-01-01

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

48 CFR 1329.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Resolving tax problems. 1329.101 Section 1329.101 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS TAXES General 1329.101 Resolving tax problems. Legal questions relating to tax issues...

Public health: tobacco taxes and Internet sales--2005. End of Year Issue Brief.

PubMed

McKinley, Andrew

2005-12-31

Raising tobacco taxes is an action that resonates with lawmakers, public health and anti-tobacco advocates, and the majority of the electorate. The relatively broad base of support for increasing excise taxes and the potential for increased tax revenue mitigate the concerns over targeting tobacco-users--23 percent of the population--to pay for state programs and the unreliability of the tobacco tax as a permanent source of revenue. Tobacco excise taxes generated $10.2 billion, or about 1.5 percent of all states' revenue. Characterized as sin taxes or user fees and viewed as an effective method to deter price-sensitive adolescents from using tobacco, excise taxes on tobacco have increased in an unprecedented number of states since November 2001. Previously, no more than three states, on average, had increased cigarette taxes in a year. The legislative action is viewed as a politically safe and relatively easy way to raise taxes and increase revenue without incurring the wrath of anti-tax voters. During this period the increases in tobacco taxes ranged from a $0.12 per pack increase in Louisiana to a $0.75 increase in Massachusetts and Michigan. Nationwide the state tax rate per pack of cigarettes ranges from a low in South Carolina of $0.07 to $2.46 in Rhode Island. The mean tobacco excise tax for the nation is approximately $0.92. With an excise tax increase, states can channel needed funds to programs favored by voters in economically strapped times. Indeed, many of the 44 states that increased their tobacco tax announced that the revenue would permit the state to restore or at least reduce proposed cuts to Medicaid and other health programs. Excise taxes also place little administrative burden on states, since the wholesaler pays the tax directly to the state and the additional cost then is passed on to the consumer.

Recent Development Affect Woodland Owner Tax Issues

Treesearch

William C. Siegel

2002-01-01

This article will begin with discussion of several recent income and gift tax developments of interest to woodland owners. It will be followed by a question recently brought to my attention and the answer provided.

IRS issues guidance on tax-exempt bond requirements.

PubMed

Kalick, L

1998-07-01

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

Employment-based health insurance: a look at tax issues and public opinion.

PubMed

Fronstin, P

1999-07-01

This Issue Brief provides background information on the employment-based health insurance system and its alternatives. The report discusses the advantages and disadvantages of the current employment-based health insurance system, the current tax treatment of health insurance, and the strength and weaknesses of recent proposals to introduce tax credits. It presents findings from the public opinion survey conducted by the Employee Benefit Research Institute on public attitudes toward health insurance and summarizes recent research on the effects of tax changes on employment-based health benefits and the uninsured. Employment-based health plans are the most common source of health insurance among nonelderly individuals in the United States, providing coverage to nearly two-thirds of this population in 1997. Health insurance is probably the benefit most used and valued by workers and their families. Sixty-four percent of respondents to a recent survey rated employment-based health insurance benefits as the most important benefit. Despite essentially five years of very low health care cost increases and the recent increase in the percentage of Americans with employment-based health insurance coverage, the uninsured population has continued to rise. This has resulted in a new interest among policymakers in finding ways to reverse this trend. One question that continues to be asked is whether the employment-based health insurance system is the appropriate mechanism for expanding health insurance to the uninsured. Employment-based health plans are popular because they offer many advantages over other forms of health insurance and types of delivery systems. However, there are also potential drawbacks to the employment-based system. The advantages include reduced risk of adverse selection, group-purchasing efficiencies, employers acting as a workers' advocate, delivery innovation, and health care quality. The disadvantages include an unfair tax treatment, lack of portability

Tax credits and purchasing pools: will this marriage work?

PubMed

Trude, S; Ginsburg, P B

2001-04-01

Bipartisan interest is growing in Congress for using federal tax credits to help low-income families buy health insurance. Regardless of the approach taken, tax credit policies must address risk selection issues to ensure coverage for the chronically ill. Proposals that link tax credits to purchasing pools would avoid risk selection by grouping risks similar to the way large employers do. Voluntary purchasing pools have had only limited success, however. This Issue Brief discusses linking tax credits to purchasing pools. It uses information from the Center for Studying Health System Change's (HSC) site visits to 12 communities as well as other research to assess the role of purchasing pools nationwide and the key issues and implications of linking tax credits and pools.

10 CFR 1015.209 - Tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

A randomized experiment of issue framing and voter support of tax increases for health insurance expansion.

PubMed

Rodriguez, Hector P; Laugesen, Miriam J; Watts, Carolyn A

2010-12-01

To assess the effect of issue framing on voter support of tax increases for health insurance expansion. During October 2008, a random sample of registered voters (n=1203) were randomized to a control and two different 'framing' groups prior to being asked about their support for tax increases. The 'framing' groups listened to one of two statements: one emphasized the externalities or negative effects of the uninsured on the insured, and the other raised racial and ethnic disparities in health insurance coverage as a problem. All groups were asked the same questions: would they support tax increases to provide adequate and reliable health insurance for three groups, (1) all American citizens, (2) all children, irrespective of citizenship, and (3) all military veterans. Support for tax increases varied substantially depending on which group benefited from the expansion. Consensus on coverage for military veterans was highest (83.3%), followed by all children, irrespective of citizenship (64.7%), and all American citizens (60.1%). There was no statistically significant difference between voter support in the 'framing' and control groups or between the two frames. In multivariable analyses, political party affiliation was the strongest predictor of support. Voters agree on the need for coverage of military veterans, but are less united on the coverage of all children and American citizens. Framing was less important than party affiliation, suggesting that voters consider coverage expansions and related tax increases in terms of the characteristics of the targeted group, and their own personal political views and values rather than the broader impact of maintaining the status quo. Copyright © 2010 Elsevier Ireland Ltd. All rights reserved.

76 FR 12960 - SFIREG Environmental Quality Issues Working Committee; Notice of Public Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-09

... Research and Evaluation Group (SFIREG), Environmental Quality Issues (EQI) Working Committee will hold a 2... and times for the meeting and sets forth the tentative agenda topics. DATES: The meeting will be held... telephone number is (703) 305-5805. II. Tentative Agenda Topics Topics to be discussed may include, but are...

26 CFR 1.527-9 - Special rule for principal campaign committees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rule for principal campaign committees. 1.527-9 Section 1.527-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.527-9 Special rule for...

Bridging the Gap: District Use of Tax Anticipation Notes.

ERIC Educational Resources Information Center

Lipnick, Linda Hird

1994-01-01

School districts often face unevenly timed state aid and property tax disbursements. As a result, they issue a large volume of short-term, tax-exempt cash-flow operating notes. Offers details about why school districts need to issue notes and discusses the increasing trend of pooled note issues. (MLF)

Tax Exempt Organizations and Commercially Sponsored Scientific Research.

ERIC Educational Resources Information Center

Kertz, Consuelo Lauda

1982-01-01

Several related tax issues important to both the commercial sponsors and tax-exempt recipients of research funding are addressed: what type of activity qualified as scientific research; how acceptance of commercial funding affects tax-exempt status; and when the receipt of such funding generates a liability for tax on unrelated business income.…

Capping the tax exclusion for employment-based health coverage: implications for employers and workers.

PubMed

Fronstin, Paul

2009-01-01

HEALTH CARE TAX CAP: With health reform a major priority of the new 111th Congress and President Barack Obama, this Issue Briefexamines the administrative and implementation issues that arise from one of the major reform proposals: Capping the exclusion of employment-based health coverage from workers' taxable income. The amount that employers contribute toward workers' health coverage is generally excluded, without limit, from workers' taxable income. In addition, workers whose employers sponsor flexible spending accounts are able to pay out-of-pocket expenses with pretax dollars. Employers can also make available a premium conversion arrangement, which allows workers to pay their share of the premium for employment-based coverage with pretax dollars. In 2005, a presidential advisory board concluded that limiting the amount of tax-preferred health coverage could lower overall private-sector health spending. The panel recommended a cap on the amount of employment-based health coverage individuals can exclude from their income tax, as a way to reduce health spending. In his 2008 "Call to Action" for health care reform, Sen. Max Baucus (D-MT), chairman of the Senate Finance Committee, states that "Congress should explore ways to restructure the current tax incentives to encourage more efficient spending on health and to target our tax dollars more effectively and fairly." While a tax cap on health coverage sounds simple, for many employers, it could be difficult to administer and results would vary by employer based on the type of health benefit plan, the size and demographics of their work force, and even where the workers live. The change would be especially difficult for self-insured employers that do not pay insurance premiums, since they would have to set the "premium equivalent" for each worker. This would not only be costly for employers, depending upon the requirements set out by law, but could also create fairness and tax issues for many affected workers

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.

A Report on the Activities of the Select Committee on Children, Youth, and Families. U.S. House of Representatives, Ninety-Ninth Congress, Second Session, together with Dissenting Minority Views.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. House Select Committee on Children, Youth, and Families.

Activities conducted during the calendar year 1985 by the Select Committee on Children, Youth, and Families focused on (1) Alcohol Abuse and Its Implications for Families; (2) Families with Disabled Children: Issues for the 80s; (3) Tax Policy: What Do Families Need? (4) Prevention of Alcohol Abuse in American Families; (5) Emerging Trends in…

Gasoline taxes : an examination of news media discourse related to gas tax funding in six states.

DOT National Transportation Integrated Search

2010-05-01

Why is it that some state legislatures approved gasoline tax increases while others did not? : In this analysis we examine gasoline tax issue frames in the print news media to see if these : frames provide clues to the eventual policy outcomes. : We ...

Tuition Tax Credits: Other Benefits.

ERIC Educational Resources Information Center

Williams, Walter E.

1982-01-01

Comments on educational issues which could be favorably affected by the passage of the Packwood-Moynihan Tuition Tax Credit bill. Indicates that tuition tax credits can help parents seek better schools and give those with low incomes a greater role in finding the best educational alternatives for their children. (JOW)

The IRS and the Internet: new issues for tax-exempt organizations.

PubMed

Griffith, Gerald M

2002-01-01

Tax-exempt healthcare organizations increasingly are using the Internet to provide an inexpensive, easily accessible forum for information exchange, organization publicity, and community-relations programs. A tax-exempt organization that engages in certain activities on its Web site, however, risks losing its tax-exempt status. Such activities may include political messages and lobbying, substantial advertising and other revenue-generating programs, and inappropriate solicitation of charitable contributions. Therefore, providers should carefully monitor all information on their Web sites, including hyperlinks to other Web sites, chat-room and bulletin-board content, and advertisements, to make certain they comply with IRS rules.

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…

75 FR 10551 - Aviation Rulemaking Advisory Committee Meeting on Transport Airplane and Engine Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-08

..., Telephone (202) 267-3168, Fax (202) 267-5075, or e-mail at [email protected] . SUPPLEMENTARY INFORMATION... participating by telephone, PLEASE CONTACT Ralen Gao by e-mail or phone for the teleconference call-in number... Committee Meeting on Transport Airplane and Engine Issues AGENCY: Federal Aviation Administration (FAA), DOT...

76 FR 60115 - Aviation Rulemaking Advisory Committee Meeting on Transport Airplane and Engine Issues

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-28

... (202) 267-5075, or e-mail at [email protected] . SUPPLEMENTARY INFORMATION: Pursuant to Section 10(a)(2... by October 12, 2011. For persons participating by telephone, please contact Ralen Gao by e-mail or... Committee Meeting on Transport Airplane and Engine Issues AGENCY: Federal Aviation Administration (FAA), DOT...

Energy taxation: An analysis of selected taxes: Energy policy study, Volume 14

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

Not Available

1980-09-05

Taxation is a key instrument by which governments affect economic decision making and outcomes. Not surprisingly, energy taxation has received considerable attention in recent years with the mounting concern over national energy policy. As with other policy instruments, the taxation of energy production and use spans a wide array of topics. It also cuts across other instruments because it affects the entire spectrum of economic variables/endash/prices, outputs, investments, uses, and so on. As a result, the subject of energy taxation constitutes a highly complex set of issues for public policy. This report examines the principal components of that set ofmore » issues. In the process, it points out the most important interrelations among the various taxes and between taxation and other policy instruments. Passing mention is made of areas that in the committee's opinion warrant further research. 61 refs., 15 tabs.« less

76 FR 54409 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-01

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [Docket No. REG-126519-11] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction Correction Proposed Rule document 2011-22067 was inadvertently published in the Rules section of the issue of...

76 FR 77053 - Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-09

... Estate and Gift Taxes Effective Dates, etc. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax..., Excise, and Estate and Gift Taxes Effective Dates and Other Issues Arising Under the Employee Benefit...

Stand-alone health insurance tax credits aren't enough.

PubMed

Jackson, L; Trude, S

2001-07-01

Using health insurance tax credits to help reduce the ranks of the nearly 43 million uninsured Americans has attracted broad bipartisan support in Congress. But tax credits alone will not help many sick or older people obtain affordable coverage, according to an expert panel at an April 10, 2001, conference sponsored by the Center for Studying Health System Change (HSC). To make tax credits a viable option for eligible people, the individual insurance market would need significant reforms or a better way to spread risk-similar to large employers-over a large and varied population. This Issue Brief highlights critical issues policy makers should consider when crafting tax credit proposals, including the use of purchasing pools.

African Americans’ Attitudes Toward Cigarette Excise Taxes

PubMed Central

King, Gary; Mallett, Robyn K.; Kozlowski, Lynn T.; Bendel, Robert B.

2003-01-01

Objectives. This study examined African Americans’ opinions regarding cigarette excise taxes and other tobacco control issues. Methods. A stratified cluster sample of US congressional districts represented by African Americans was selected. African Americans from 10 districts were interviewed. Results. Forty-seven percent of respondents stated that taxes on tobacco products should be increased, whereas about 30% believed that they should be reduced. Almost 75% disagreed that raising taxes on tobacco products is unfair to African Americans, and 57.9% reported that they would not be opposed to increasing taxes on cigarettes even if low-income smokers would be hit the hardest. Conclusions. The present results indicate substantial support for cigarette excise taxes among African Americans. PMID:12721152

75 FR 25317 - Open Meeting of the Taxpayer Advocacy Panel Small Business/Self Employed Issue Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-07

... Small Business/Self Employed Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Small Business/ Self Employed... suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

...; General Explanations of tax legislation prepared by the Joint Committee on Taxation (the Blue Book... properly substantiated, or the taxpayer failed to keep adequate books and records with respect to the item... an understatement. (iv) Cross-reference. See § 1.6664-4(f) for certain rules regarding the...

The Danish tax on saturated fat: why it did not survive.

PubMed

Vallgårda, S; Holm, L; Jensen, J D

2015-02-01

Health promoters have repeatedly proposed using economic policy tools, taxes and subsidies, as a means of changing consumer behaviour. As the first country in the world, Denmark introduced a tax on saturated fat in 2011. It was repealed in 2012. In this paper, we present arguments and themes involved in the debates surrounding the introduction and the repeal. An analysis of parliamentary debates, expert reports and media coverage; key informant interviews; and a review of studies about the effects of the tax on consumer behaviour. A tax on saturated fat had been suggested by two expert committees and was introduced with a majority in parliament, as a part of a larger economic reform package. Many actors, including representatives from the food industry and nutrition researchers, opposed the tax both before and after its introduction, claiming that it harmed the economy and had no positive influence on health, rather the contrary. Few policy actors defended the tax. Public health had a prominent role in the politicians' arguments for introducing the tax but was barely mentioned in the debate about the repeal. Shortly after the repeal of the tax, research was published showing that consumption of saturated fat had declined in Denmark. The analysis indicates that the Danish tax on fat was introduced mainly to increase public revenue. As the tax had no strong proponents and many influential adversaries, it was repealed. New research indicates that the tax was effective in changing consumer behaviour.

Treating the merger as a taxable versus tax-free combination.

PubMed

Finkler, S A; Karlinsky, S S

1985-04-01

A key issue in any business combination is whether the transaction is to be a taxable acquisition or a tax-free reorganization. Neither structure's benefits clearly dominate. Taxable acquisitions result in greater inventory cost and depreciation tax benefits to the buyer and more tax to the seller. Tax-free reorganizations allow the seller to avoid current payment of at least some taxes but result in less favorable tax benefits to the buyer. Each merger must therefore be tailored to fit the specific needs and wishes of the parties involved.

Analysis of Alternative Extensions of the Existing Production Tax Credit for Wind Generators

EIA Publications

2007-01-01

Requestor: Ms. Janice Mays, Chief Counsel, Committee on Ways & Means, U.S. House of Representatives This is a letter response requesting analysis of alternative extensions of the existing production tax credit (PTC) that would apply to wind generators only.

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.

EU to review implications of tax

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

Scott, A.

1997-05-21

The European Council of Ministers has postponed discussion of the European Commission`s proposed energy tax and has authorized a study to reevaluate the technical and legal implications and the costs and benefits of the tax. The reevaluation comes as a ray of hope to European chemical industry officials, who are concerned about the effects of the tax on the industry`s international competitiveness. The commission`s proposal would tax natural gas, electricity, and coal in the European Union (EU) for the first time. It would raise taxes throughout the EU to one level. In its current form the energy tax would devastatemore » the European industry`s competitiveness outside the region, says European Chemical Industry Council (Cefic) counsel Claude Culem. We`re willing to improve emissions to achieve environmental goals - we don`t need energy taxes, Culem tells CW. The whole project is dangerous, not necessarily in the short term, but certainly in the long term. European Parliament ministers are scheduled to debate the issue with the Dutch government, which holds the EU presidency, and hope to wrap up proceedings over the summer. The tax may only be adopted when ministers agree on it unanimously. If it is approved, it would be implemented in two stages, in 2000 and 2002.« less

75 FR 4819 - Consumer Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-29

... FEDERAL COMMUNICATIONS COMMISSION [DA 10-121] Consumer Advisory Committee AGENCY: Federal... its Consumer Advisory Committee (``Committee''). The purpose of the Committee is to make recommendations to the Commission regarding consumer issues within the jurisdiction of the Commission and to...

75 FR 41863 - Consumer Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-19

... FEDERAL COMMUNICATIONS COMMISSION [DA 10-1262] Consumer Advisory Committee AGENCY: Federal... its Consumer Advisory Committee (``Committee''). The purpose of the Committee is to make recommendations to the Commission regarding consumer issues within the jurisdiction of the Commission and to...

75 FR 63830 - Consumer Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-18

... FEDERAL COMMUNICATIONS COMMISSION [DA 10-1937] Consumer Advisory Committee AGENCY: Federal... its Consumer Advisory Committee (``Committee''). The purpose of the Committee is to make recommendations to the Commission regarding consumer issues within the jurisdiction of the Commission and to...

75 FR 33305 - Consumer Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-11

... FEDERAL COMMUNICATIONS COMMISSION [DA 10-1032] Consumer Advisory Committee AGENCY: Federal... its Consumer Advisory Committee (``Committee''). The purpose of the Committee is to make recommendations to the Commission regarding consumer issues within the jurisdiction of the Commission and to...

31 CFR 356.32 - What tax rules apply?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false What tax rules apply? 356.32 Section 356.32 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...) Miscellaneous Provisions § 356.32 What tax rules apply? (a) General. Securities issued under this part are...

31 CFR 356.32 - What tax rules apply?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false What tax rules apply? 356.32 Section 356.32 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...) Miscellaneous Provisions § 356.32 What tax rules apply? (a) General. Securities issued under this part are...

31 CFR 356.32 - What tax rules apply?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false What tax rules apply? 356.32 Section 356.32 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...) Miscellaneous Provisions § 356.32 What tax rules apply? (a) General. Securities issued under this part are...

Attention to state, local taxes can save producers money

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

Eggett, R.K.

1997-11-17

A constant challenge for independent oil and gas producers in the US is taxes. While the federal income tax code undergoes periodic revision, with much sound and fury attached to congressional and presidential action, state and local taxes are constantly being revised with little fanfare and little publicity. As an independent producer, one should pay close attention to these taxes because, in the aggregate, businesses pay considerably more to state and local jurisdictions in income, sales and use, and property taxes than they pay to the federal government in income tax. More than 85,000 taxing jurisdictions in the US imposemore » a variety of taxes in a variety of ways, and your company`s operations may span a number of them. The goal is to lower one`s overall effective rate--the percentage of income one is paying to state and local governments. This article will explore some of the issues raised by the major taxes for which one is responsible.« less

The effect of cigarette taxes on cigarette consumption.

PubMed Central

Showalter, M H

1998-01-01

OBJECTIVES: This paper reexamines the work of Meier and Licari in a previous issue of the Journal. METHODS: The impact of excise taxes on cigarette consumption and sales was measured via standard regression analysis. RESULTS: The 1983 federal tax increase is shown to have an anomalous effect on the regression results. When those data are excluded, there is no significant difference between state and federal tax increases. Further investigation suggests that firms raised cigarette prices substantially in the years surrounding the 1983 federal tax increase, which accounts for the relatively large decrease in consumption during this period. CONCLUSIONS: Federal excise taxes per se do not appear to be more effective than state excise taxes in terms of reducing cigarette consumption. The reaction of cigarette firms to government policies appears to be an important determinant of the success of antismoking initiatives. PMID:9663167

Improving pharmacy and therapeutics committee operations.

PubMed

Cohen, M R; Klapp, D; Miller, K B; Shaffer, V L; Slotfeldt, M; Miller, D E

1984-09-01

A panel discussion of various aspects of the operations of pharmacy and therapeutics (P & T) committees is presented. Pharmacy and therapeutics committee operations in various types and sizes of hospitals are described. Ways of stimulating physicians' interest in P & T committee activities, difficult problems faced, scope of issues dealt with by P & T committees, functions of P & T subcommittees, the value of drug information from pharmaceutical representatives, and the influence of research funds from the pharmaceutical industry on committee decisions are discussed. Panel members also present their views on therapeutic alternates, FDA-nonapproved use of drugs, and counter-detailing. Finally, suggestions for improving P & T drug evaluations, cost-containment issues, and the authority of P & T committees are discussed. A well-prepared agenda, good educational material, active members, and strong leadership are important for successful P & T committee operations.

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.

76 FR 61147 - Advisory Committee to the Internal Revenue Service; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-03

...-resident alien taxation and tax reporting, withholding tax issues, identity theft, tax credit bonds... changes may preclude advance notice. Due to limited seating and security requirements, please call or e...

Taxing sulfur dioxide emission allowances

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

Nelson, G.L.

1993-09-15

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

75 FR 61853 - Advisory Committee to the Internal Revenue Service; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-06

... taxation and tax reporting, withholding tax issues, Identity Theft, Form 1099-DIV, Box 10, foreign tax paid... basis allocation for direct rollovers. Last minute agenda changes may preclude advance notice. Due to...

Pesticide Program Dialogue Committee (PPDC)

EPA Pesticide Factsheets

The Pesticide Program Dialogue Committee, a permanent, broadly representative advisory committee, meets with EPA on a regular basis to discuss pesticide regulatory, policy, and program implementation issues.

Saving Bonds: Retaining the Tax-Exempt Status of Bonds.

ERIC Educational Resources Information Center

Ferriter, Kaye B.; Kalick, Laura

1995-01-01

As college and university financial officers pursue business partnerships to boost institutional revenue, they must consider how these agreements affect the tax exempt status of their financing arrangement, continually monitoring use of facilities financed with tax-exempt debt. Issues to be addressed include the provisions of service contracts,…

Rebuilding a Research Ethics Committee

ERIC Educational Resources Information Center

Biggs, John S. G.; Marchesi, August

2013-01-01

The principal ethics committee in Australia's Capital, Canberra, underwent a major revision in the last three years based on changes debated in the literature. Committee or Board structure varies widely; regulations determining minimum size and membership differ between countries. Issues such as the effectiveness of committee management,…

76 FR 56454 - Consumer Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-13

... FEDERAL COMMUNICATIONS COMMISSION [DA 11-1493] Consumer Advisory Committee Meeting AGENCY: Federal... its Consumer Advisory Committee (Committee). The purpose of the Committee is to make recommendations to the Commission regarding consumer issues within the jurisdiction of the Commission and to...

12 CFR 630.6 - Funding Corporation committees.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Corporation committees. (a) System Audit Committee. The Funding Corporation must establish and maintain a System Audit Committee (SAC) by adopting a written charter describing the committee's composition..., compensation, and retention of external auditors issuing System-wide audit reports; (B) Review the external...

Tax subsidies for private health insurance - july 2009 update.

PubMed

Burman, Len; Khitatrakun, Surachai; Goodell, Sarah

2009-07-01

Tax subsides for employer-sponsored health insurance are the largest subsidy for private health insurance and support key mechanisms of the U.S. insurance system, but they overwhelmingly benefit high-wage employees. When employers purchase or provide insurance for their employees, their contributions to the premium are excluded from income and payroll taxes. This tax exclusion provided more than $100 billion in income and payroll tax subsidies in 2002. High-income workers benefit more from these subsidies than those with lower incomes because of their higher marginal tax rate. Applying the tax exclusion in their respective tax brackets means high-income families (those earning more than $200,000) receive a subsidy worth one-third of the premium, while the lowest income families receive a subsidy worth just 10 percent. Despite these issues, ESI is a successful mechanism in many ways, covering a significant majority of Americans and providing a good pooling mechanism.

An Empirical Evaluation of the Florida Tax Credit Scholarship Program. School Choice Issues in the State

ERIC Educational Resources Information Center

Forster, Greg; D'Andrea, Christian

2009-01-01

This study examines the Florida Tax Credit Scholarship program, one of the nation's largest school choice programs. It is the first ever completed empirical evaluation of a tax-credit scholarship program, a type of program that creates school choice through the tax code. Earlier reports, including a recent one on the Florida program, have not…

75 FR 54860 - Ultra Deepwater Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-09

... DEPARTMENT OF ENERGY Ultra Deepwater Advisory Committee AGENCY: Department of Energy, Office of... of an open meeting of the Ultra Deepwater Advisory Committee. The Committee was organized pursuant to.../advisorycommittees/UltraDeepwater.html . Issued in Washington, DC, on September 3, 2010. Carol A. Matthews, Committee...

75 FR 18940 - Advisory Committee on International Communications and Information Policy; Notice of Committee...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-13

... DEPARTMENT OF STATE [Public Notice 6602] Advisory Committee on International Communications and... Advisory Committee on International Communications and Information Policy (ACICIP) for an additional two... issues and concerns affecting international communications and information policy. ACICIP members are...

An eye to the tax man: Do forest owners understand tax provisions?

Treesearch

Tom Straka; John L. Greene

2004-01-01

In the March 2004 issue of Forest Products Equipment, Thom J. McEvoy noted that, "stumpage buyers who are able to brief prospective clients on the tax implications of a pending sale are often far more likely to win a client's business than even buyers who offer higher stumpage rates." This is because woodland owners know that it is...

Post-Issuance Compliance: How to Live with a Bond Issue

ERIC Educational Resources Information Center

Kreiser, Donna L.; Cowburn, Laura

2010-01-01

The Internal Revenue Service (IRS) has announced that post-issuance tax compliance is among its highest priorities. This is supported by the recently imposed annual reporting requirement on nonprofit corporations regarding the application and use of tax-exempt bonds issued for their benefit. School districts issuing tax-exempt bonds often spend…

Expanding coverage via tax credits: trade-offs and outcomes.

PubMed

Pauly, M; Herring, B

2001-01-01

In this paper we discuss various options for using refundable tax credits to reduce the number of uninsured persons. The effect of tax credits on the number of uninsured depends on the form of the credit scheme adopted. Moreover, since large subsidies for private insurance directed to low-income persons have never been implemented, there is considerable uncertainty about the effect of various tax credit proposals. We find that small credits will do little to reduce the number of uninsured but that credits covering about half of the premium for a benchmark policy might have a significant effect, especially if they take a fixed-dollar form and can be used for policies with few restrictions. Finally, we discuss the normative issues surrounding the "costs" of these credits schemes, and the policy issues raised by the uncertainty of the effects.

Federal Advisory Committees at EPA

EPA Pesticide Factsheets

FACA committees are created to obtain advice on a wide range of environmental issues. Every committee meeting, no matter what the subject matter or where it is held, is dedicated to open government and citizen participation.

75 FR 38086 - Technology Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-01

... COMMODITY FUTURES TRADING COMMISSION Technology Advisory Committee Meeting The Commodity Futures Trading Commission's (``Commission'') Technology Advisory Committee will conduct a meeting on Wednesday... Technology Advisory Committee, which will inform the Commission of technological issues and developments...

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...

ITSA Committee meets

NASA Astrophysics Data System (ADS)

The Organizing Committee for the IAHS Third Scientific Assembly (ITSA) met on May 16, 1988, during the AGU Spring Meeting in Baltimore, Md. The Committee was pleased to have three of the IAHS Officers attend the meeting. Secretary General Henny Colenbrander, TNO, The Hague, Netherlands; Treasurer Charles Riggs, U.S. Geological Survey, Reston, Va.; and President Vit Klemes, National Hydrology Research Institute, Saskatoon, Canada, were all present.The work of the committee resulted later in production of the ITSA Second Circular. The complete circular with registration forms was printed in the July 19 issue of Eos, and is also available from Ivan Johnson , Chairman, ITSA Organizing Committee, 7474 Upham Court, Arvada, CO 80003; tel.: 303-425-5610.

Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

ERIC Educational Resources Information Center

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

Implications of new accounting rules for income taxes.

PubMed

Reinstein, A; Carmichael, B J; Spaulding, A D

1994-02-01

The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

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

76 FR 74842 - RTCA Program Management Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-01

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration RTCA Program Management Committee... RTCA Program Management Committee meeting. SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Program Management Committee DATES: The meeting will be held December 13, 2011...

The Good, the Bad, and the Ugly! Highlights of the 1996 Major Tax Acts (Effective Immediately!).

ERIC Educational Resources Information Center

Lukaszewski, Thomas E.

1997-01-01

Describes four major tax acts which significantly impact businesses and individual taxpayers. Includes important issues affecting businesses, such as changes in minimum wage, depreciable personal property, pensions, and tax credits. Also describes important issues affecting individuals, including changes in spousal IRAs, adoption expense credits,…

State Sales Tax and Assistive Technology: Securing Exemptions for Sensory, Communication, and Mobility Aids.

ERIC Educational Resources Information Center

Mendelsohn, Steven

This paper examines issues involved in identifying and securing sales tax exemptions to curtail the potential negative impact of state sales taxes on assistive technology. Chapter I discusses the nature of sales taxes, including their definition, their impact, their structure and administration, and the sources of exemptions. Chapter II considers…

How intermediate tax sanctions may be applied to IDSs.

PubMed

Louthian, R C

1999-04-01

Recently issued proposed regulations describing how the IRS intends to enforce the intermediate tax sanctions statute of the Internal Revenue Code have important ramifications for integrated delivery systems (IDSs). The regulations' interpretation of who within an IDS may be subject to excise taxes under the statute is broad, basing an individual's risk of being taxed on his or her degree of influence over a given entity within the organization, rather than over the organization as a whole. To protect individuals within an IDS from exposure to intermediate tax sanctions, the organization should understand who is likely to be at risk and take steps to ensure that all transactions with such persons are in compliance with the conditions set forth in the proposed regulations.

Budget Advisory Committees: Making Sense of Complex Issues.

ERIC Educational Resources Information Center

Goldring, Leslie

2003-01-01

Associate superintendents for business services from four California school districts (Los Altos, Vallejo City, San Juan, and Oakland) offer their insights on how to work effectively with budget advisory committees. (Contains 14 references.) (PKP)

Excise Tax Avoidance: The Case of State Cigarette Taxes

PubMed Central

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

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

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

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

Ambulatory surgery center joint ventures involving tax-exempt entities.

PubMed

Becker, S; Pristave, R J; McConnell, W

1999-01-01

This article provides an overview of the tax-exempt related issues for ambulatory surgery center joint ventures involving tax-exempt entities. The article analyzes the key points of analysis of the guidance released by the IRS, in particular General Counsel Memorandum 39862, Revenue Ruling 98-15, and Redlands Surgical Services v. Commissioner of the Internal Revenue Service. These key points include whether the venture results in private inurement to insiders and whether the venture furthers the charitable purposes of the tax-exempt entity. The article also provides practical guidance to analyze the documents and structure of the joint venture to ensure compliance with the IRS guidance. These practical considerations include, among other things, whether the charitable purposes of the tax-exempt entity are clearly expressed in the documents and whether the tax-exempt entity has sufficient control over the joint venture to ensure the charitable purposes are being adhered to.

76 FR 55255 - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-07

... Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction AGENCY: Internal..., on the definition of solid waste disposal facilities for purposes of the rules applicable to tax... governments that issue tax-exempt bonds to finance solid waste disposal facilities and to taxpayers that use...

28 CFR 0.12 - Young American Medals Committee.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Office of the Attorney General § 0.12 Young American Medals Committee. There shall be in the Office of the Attorney General a Young American Medals Committee, which shall be composed of four members, one.... The Chairman of the Committee shall be designated by the Attorney General. The Committee shall issue...

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

76 FR 28798 - Towing Safety Advisory Committee; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-18

... its business. Written comments must be submitted no later than June 8, 2011. ADDRESSES: The meeting... inviting public comment on the issues to be considered by the committee and subcommittees. Written comments... issues to be considered by the committee and subcommittees. Written comments must be identified by Docket...

76 FR 55256 - Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-07

... Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes; Correction AGENCY: Internal..., 2011, on the definition of solid waste disposal facilities for purposes of the rules applicable to tax... governments that issue tax-exempt bonds to finance solid waste disposal facilities and to taxpayers that use...

Impact and desirability of taxing unmined coal interests in the same manner as other real property

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

Vasek, S.J. Jr.

1986-01-01

A brief summary of Kentucky's property taxes and the historical development of the state's unmined minerals taxes leads into a discussion of the implementation issues now being tested in the courts, such as valuation, the effects of the Broad Form Deed Act, and the impact on farms and minerals other than coal. An assessment of the economic impact of the tax on taxpayers and on state revenues concludes that prior scholarly attempts to estimate economic impact have erred because they failed to consider the implementation issues. These issues involve value choices about who should bear the economic burden and whenmore » that burden should take place.« less

Issue Brief on Diversity

ERIC Educational Resources Information Center

Division on Developmental Disabilities, Council for Exceptional Children (NJ1), 2013

2013-01-01

During the past year, the Diversity Committee of the Division of Developmental Disabilities (DDD) Board worked with the Board and the Issues Committee Chair to develop an issue brief addressing diversity, its impact on the membership and the wider community that is served by the work of DDD, resulting in recommendations that will influence policy…

78 FR 10581 - Rail Vehicles Access Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-14

... Vehicles Access Advisory Committee AGENCY: Architectural and Transportation Barriers Compliance Board... issued pursuant to the Americans with Disabilities Act for transportation vehicles that operate on fixed... Rail Vehicles Access Advisory Committee (Committee) to make recommendations for revisions and updates...

Tax-exempt/proprietary partnerships: how the deal gets done.

PubMed

Anthony, M F

1997-01-01

Joint venture partnerships between tax-exempt healthcare providers and proprietary companies represent a type of provider-sponsored network. Tax-exempt /proprietary partnerships can help tax-exempt providers attain their strategic objectives and, at the same time, retain some governance involvement and healthcare decision-making authority. Proprietary companies that enter into such partnerships are able to expand their market presence and revenue potential without spending capital on an acquisition. Proprietary companies also gain the tax-exempt partners' goodwill, which could take them years to develop on their own. Before negotiating a partnership agreement, potential partners must assess their respective financial, cultural, organizational, and strategic strengths and weaknesses as well as their overall compatibility. Then they must develop contract terms to bring into the partnership negotiations. These terms include purpose, legal structure, assets/liabilities, governance, management, valuation, profit/loss sharing, capitalization/working capital, human resources, withdrawal from the partnership, noncompete covernants, and tax exemption issues.

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

PubMed

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

2015-03-01

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

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

PubMed Central

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

2015-01-01

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

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

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

Committee Opinion No. 695: Sterilization of Women: Ethical Issues and Considerations.

PubMed

2017-04-01

Sterilization is the most common method of contraception among married couples, with nearly twice as many couples choosing female partner sterilization over male sterilization. Although sterilization is among the most straightforward surgical procedures an obstetrician-gynecologist performs, it is enormously complex when considered from a historical, sociological, or ethical perspective. Sterilization practices have embodied a problematic tension, in which some women who desired fertility were sterilized without their knowledge or consent, and other women who wanted sterilization to limit their family size lacked access to it. An ethical approach to the provision of sterilization must, therefore, promote access for women who wish to use sterilization as a method of contraception, but at the same time safeguard against coercive or otherwise unjust uses. This Committee Opinion reviews ethical issues related to the sterilization of women and outlines an approach to providing permanent sterilization within a reproductive justice framework that recognizes that all women have a right to pursue and to prevent pregnancy.

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

75 FR 18482 - Environmental Technologies Trade Advisory Committee (ETTAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-12

... DEPARTMENT OF COMMERCE Environmental Technologies Trade Advisory Committee (ETTAC) AGENCY... Environmental Technologies Trade Advisory Committee (ETTAC) will hold its quarterly meeting to discuss environmental technologies trade liberalization, industry competitiveness issues, and general Committee...

78 FR 57673 - RTCA Program Management Committee; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-19

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration RTCA Program Management Committee...: Notice of RTCA Program Management Committee meeting. SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Program Management Committee. DATES: The meeting will be held October...

Business ethics in ethics committees?

PubMed

Boyle, P

1990-01-01

The "Ethics committees" column in this issue of the Hastings Center Report features an introduction by Cynthia B. Cohen and four brief commentaries on the roles hospital ethics committees may play in the making of institutional and public health care policy in the 1990s. The pros and cons of a broader, more public role for ethics committees in reconciling the business and patient care aspects of health care delivery are debated by Cohen in "Ethics committees as corporate and public policy advocates," and by Philip Boyle in this article. Boyle is an associate for ethical studies at The Hastings Center.

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

ERIC Educational Resources Information Center

Brighton, Deb; Northup, Jim

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

26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-1 Tax on...

26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Other Insurance Companies § 1.831-1 Tax on insurance...

26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-1 Tax on...

26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-1 Tax on...

26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-1 Tax on...

Fusion policy advisory committee named

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

Not Available

Department of Energy Secretary James Watkins has announced the formation of new Fusion Policy Advisory Committee which will recommend a policy for conducting DOE's fusion energy research program. Issues that will be considered by the committee include the balance of research activities within the programs, the timing of experiments to test the burning of plasma fuel, the International Thermonuclear Experimental Reactor, and the development of laser technologies, DOE said. Watkins said that he would be entirely open to the committee's advice.

The IRS Work Plan: IRS Official Identifies Hot Issues.

ERIC Educational Resources Information Center

Owens, Marcus

1993-01-01

A federal tax official specializing in tax-exempt organizations discusses the relatively new use of coordinated examination audits. Significant issues being raised as the use of such audits expands are examined, including employment tax, contractors, withholding on students, unrelated business income, bond financing, the audit process, corporate…

UBIT Issues for Colleges and Universities.

ERIC Educational Resources Information Center

Roady, Celia

1997-01-01

College and university liability for unrelated business income tax (UBIT) is increasing as institutions embrace new income-producing possibilities, such as facility rentals, management contracts, affinity credit cards, exclusivity arrangements for sales on campus, and alumni travel programs. Common tax and legal issues related to these…

Union Women, the Tobacco Industry, and Excise Taxes

PubMed Central

Balbach, Edith D.; Campbell, Richard B.

2009-01-01

Between 1987 and 1997, the tobacco industry used the issue of cigarette excise tax increases to create a political partnership with the Coalition of Labor Union Women (CLUW), a group representing female trade unionists in the U.S. This paper documents how the industry created this relationship and the lessons tobacco-control advocates can learn from the industry’s example, in order to mitigate possible unintended consequences of advocating excise tax increases In 1998, under the terms of the Master Settlement Agreement, the tobacco industry began making documents produced in litigation available publicly. Currently, approximately 50 million pages are available online, including substantial documentation of the industry–CLUW relationship. For this study, a comprehensive search of these documents was conducted. The tobacco industry encouraged CLUW’s opposition to excise tax increases by emphasizing the economic regressivity of these taxes, discussing excise taxes generically to deflect attention from cigarettes, and encouraging opposition to earmarking cigarette taxes to pay for specific programs. In addition, CLUW received at least $221,500 in financial support between 1987 and 1997 and in-kind support for its conferences, membership materials, and other services. Excise tax increases, if pursued without considering the impacts they may have on low-SES populations, may have unintended consequences. In this case, such proposals may have helped to create a relationship between CLUW and the tobacco industry. Because excise taxes are endorsed in the Framework Convention on Tobacco Control, tobacco-control advocates must understand how to build relationships with low-SES populations and mitigate potential alliances with the tobacco industry. PMID:19591750

26 CFR 46.4701-1 - Tax on issuer of registration-required obligation not in registered form.

Code of Federal Regulations, 2010 CFR

2010-04-01

... obligation not in registered form. 46.4701-1 Section 46.4701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM Excise Tax on Obligations Not in Registered Form § 46.4701...

NSF Geosciences Committee Focuses on Program and Budget Issues

NASA Astrophysics Data System (ADS)

Showstack, Randy

2014-04-01

The spring meeting of the National Science Foundation's (NSF) Advisory Committee for the Geosciences (AC GEO), held on 3-4 April, was filled with firsts. It was the first time that AC GEO met as a body after merging with NSF's polar advisory committee in 2012. In addition, it was the first time that France Córdova, sworn in as the new NSF director on 31 March and sworn in again during a special ceremony in the atrium at NSF headquarters on 3 April, met with AC GEO in her new capacity. Córdova, who is president emerita of Purdue University, previously was a distinguished professor of physics and astronomy at the University of California, Riverside, and NASA chief scientist.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Select Committee on Public Education. Recommendations.

ERIC Educational Resources Information Center

Texas State Legislature, Austin. Select Committee on Public Education.

Texas' Select Committee on Public Education, created in 1983 by resolution of the Texas Legislature, was directed "to study the issues and continuing concerns relating to public education in Texas, particularly school finance and each of its components." The committee's recommendations, presented in this report, are intended to provide…

Tax Exemption Issues Facing Academic Health Centers in the Managed Care Environment.

ERIC Educational Resources Information Center

Jones, Darryll K.

1997-01-01

Traditional characteristics of academic health centers are outlined, and conflicts with managed care are identified. Operating strategies designed to resolve the conflicts are discussed in light of tax statutes and regulations, Internal Revenue Service interpretations, and case law. Detailed references are included to provide a complete resource…

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Taxing & Spending in the Silver State.

ERIC Educational Resources Information Center

Nevada Public Affairs Review, 1979

1979-01-01

This issue of the "Nevada Public Affairs Review" focused primarily on the politics of state taxing and spending in Nevada. The articles present several aspects of this topic, including a comparison of taxation in Nevada with that in other states, an analysis of the growth of the gaming industry in Nevada, an argument for removing…

Nuremberg and the issue of wartime experiments on US prisoners. The Green Committee.

PubMed

Harkness, J M

1996-11-27

Defense attorneys at the Nuremberg Medical Trial argued that no ethical difference existed between experiments in Nazi concentration camps and research in US prisons. Investigations that had taken place in an Illinois prison became an early focus of this argument. Andrew C. Ivy, MD, whom the American Medical Association had selected as a consultant to the Nuremberg prosecutors, responded to courtroom criticism of research in his home state by encouraging the Illinois governor to establish a committee to evaluate prison research. The governor named a committee and accepted Ivy's offer to chair the panel. Late in the trial, Ivy testified--drawing on the authority of this committee--that research on US prisoners was ethically ideal. However, the governor's committee had never met. After the trial's conclusion, the committee report was published in JAMA, where it became a source of support for experimentation on prisoners.

Committee Opinion No 695 Summary: Sterilization of Women: Ethical Issues and Considerations.

PubMed

2017-04-01

Sterilization is the most common method of contraception among married couples, with nearly twice as many couples choosing female partner sterilization over male sterilization. Although sterilization is among the most straightforward surgical procedures an obstetrician-gynecologist performs, it is enormously complex when considered from a historical, sociological, or ethical perspective. Sterilization practices have embodied a problematic tension, in which some women who desired fertility were sterilized without their knowledge or consent, and other women who wanted sterilization to limit their family size lacked access to it. An ethical approach to the provision of sterilization must, therefore, promote access for women who wish to use sterilization as a method of contraception, but at the same time safeguard against coercive or otherwise unjust uses. This Committee Opinion reviews ethical issues related to the sterilization of women and outlines an approach to providing permanent sterilization within a reproductive justice framework that recognizes that all women have a right to pursue and to prevent pregnancy.

75 FR 51239 - Census Scientific Advisory Committee; Notice of Public Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-19

... Advisory Committee (C-SAC). The Committee will address policy, research, and technical issues relating to a.... The Committee provides scientific and technical expertise, as appropriate, to address Census Bureau...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Common Timberland Tax Questions and Answers

Treesearch

William C. Siegel

1999-01-01

I recieve numerous letters and telephone calls from non-industrial forest landowners throughout the country who have timber tax questions. Many of the questions I've been asked during the last year should also be of interest to the readers of National Woodlands. I've therefore selected some of them and my answers, for this issue's "Timber and...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4...

75 FR 5335 - Risk Communication Advisory Committee; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-02

...] Risk Communication Advisory Committee; Notice of Meeting AGENCY: Food and Drug Administration, HHS... Communication Advisory Committee. General Function of the Committee: To provide advice and recommendations to... previously issued communications, emphasizing communications challenges. Examples, selected for illustrative...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

The need for strategic tax planning among nonprofit hospitals.

PubMed

Smith, Pamela C

2005-01-01

Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations.

CTC Sentinel. Volume 8, Issue 2

DTIC Science & Technology

2015-02-01

and Antiquities Looting,” Chasing Aphrodite, No- vember 18, 2014; Sam Hardy, “Tax and Spend: Laissez - Faire Islamic State Capitalism for the Illicit...to boost the organization’s standing in the minds of its constituents, Hezbollah leadership is well aware of the organization’s military...at Hearing on ‘The Tuareg Revolt and the Mali Coup’,” United States House of Representatives, Committee on Foreign Af- fairs , June 29. 2012, p. 43

32 CFR 776.8 - Professional Responsibility Committee.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Committee may also issue formal advisory opinions on ethical issues of importance to the DON legal community... provide ethics advice or opinions concerning professional responsibility matters (e.g., ineffective...

Tax tips for forest landowners for the 2009 tax year

Treesearch

Linda Wang; John Greene

2010-01-01

This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

Tax Credit Scholarship Programs and the Law

ERIC Educational Resources Information Center

Sutton, Lenford C.; Spearman, Patrick Thomas

2014-01-01

After "Zelman v. Simmons-Harris" (2002), civil conflict over use of vouchers and taxes to purchase private education, especially in religious schools, largely remained an issue for state courts' jurisprudence. However, in 2010, it returned to the U.S. Supreme Court when Arizona taxpayers challenged the constitutionality of the state's…

Taxing Situations.

ERIC Educational Resources Information Center

Sabo, Sandra R.

1995-01-01

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

Determinants of interest rates on tax-exempt hospital bonds.

PubMed

Grossman, M; Goldman, F; Nesbitt, S W; Mobilia, P

1993-12-01

The aim of this paper is to examine the determinants of interest rates on tax-exempt hospital bonds. The results highlight the potential and actual roles of Federal and state policy in the determination of these rates. The shift to a Prospective Payment System under Medicare has subsidized the borrowing costs of some hospitals at the expense of others. The selection of underwriters by negotiation rather than by competitive bidding results in higher interest rates. The Federal tax act of 1986 raised the cost of hospital debt by encouraging bond issues to contain call features.

From fuel taxes to mileage-based user fees : rationale, technology, and transitional issues.

DOT National Transportation Integrated Search

2011-08-01

Two national commissions established by the U.S. Congress recommend replacing the current system of funding : transportation based on fuel taxes with a new distance-based system of user fees. The State of Oregon has done a : pilot project demonstrati...

Current Economic Issues in Employee Benefits. Background Paper No. 39.

ERIC Educational Resources Information Center

Woodbury, Stephen A.

A multitude of public policy issues currently surround the tax treatment of employee benefits, particularly since the tax-favored status of employer contributions to pensions and health insurance has been blamed for a shrinking tax base that has exacerbated the federal budget deficit, an inefficient and bloated health-care sector, overinsurance by…

Employment Security Tax

Science.gov Websites

Alaska > DOLWD > Employment Security Tax EMAIL SCAM ALERT (December 2012) On-line Employer Services Online Filing Demonstrations FAQs for TaxWeb Employer Report Notice Alaska Unemployment Insurance Tax Handbook The Employment Security Tax Section is responsible for providing assistance and information to

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

ERIC Educational Resources Information Center

Maag, Elaine

2009-01-01

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

Choice Issue Opens Rift in Missouri: Tax-Credit Scholarships Divide Black Caucus

ERIC Educational Resources Information Center

Viadero, Debra

2006-01-01

The debate over a school choice bill in the Missouri legislature has opened a bitter rift among some of the state's top Black elected officials and reflects a larger divide among African-Americans over school choice nationwide. The bill, which is similar to programs that are growing in popularity in other states, would provide tax credits for…

American Academy of Pediatrics Guidelines for Infant Bioethics Committees.

ERIC Educational Resources Information Center

College and University, 1985

1985-01-01

Examples are given of points hospitals must consider when adopting and implementing infant bioethics committees, including committee functions (educational, policy development, and consultative), structure, membership, jurisdiction, recordkeeping, and legal issues. (MSE)

Smoking control strategies in developing countries: report of a WHO Expert Committee.

PubMed

Masironi, R

1984-01-01

An Expert Committee met in World Health Organization Headquarters in Geneva in November 1982 to discuss Smoking Control Strategies in Developing Countries. They reviewed the harmful health effects of different types of tobacco which characterized developing countries and the adverse effects of tobacco use on their economics due to smoking related diseases and higher smokers' work absenteeism. It advised on the objectives of smoking control programs, including data collection; education and information; legislation; smoking cessation; the role of medical, political, social, and religious leaders; the role of WHO, UN agencies, and nongovernmental organizations; research on smoking behavior; and evaluation of program efficacy. In addition, the Committee provided guidance on how to counteract tobacco industry arguments. More than a million people worldwide die prematurely each year because of cigarette smoking. In developed countries smoking is generally understood to cause lung cancer, coronary heart disease, chronic bronchitis, and other respiratory disorders. Major campaigns have been launched to reduce the rate of smoking. The public in most developing countries are unaware of the dangers, and no educational, legislative, or other measures are being taken to combat the smoking epidemic. The Committee called for firm steps to be taken to prevent this unnecessary modern epidemic. The incidence of tobacco related diseases is increasing in developing countries. Many of the developing countries have cigarettes on sale with high yields of tar and nicotine. Tobacco cultivation has spread to about 120 countries, becoming a substantial source of employment and creating new vested interests. Overall, the costs outweigh the "benefits." Tobacco taxes may be Politically comfortable," that is, easy to administer and generally acceptable to smokers, but these taxes do not contribute to national wealth but merely redistribute wealth. They cannot offset the economic losses caused

Taxing energy

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

Deacon, R.; DeCanio, S.; Frech, H.E. III

1990-01-01

In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production inmore » the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.« less

The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

PubMed Central

Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

2012-01-01

Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

Tuition Tax Relief Bills. Hearings Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance. Ninety-Fifth Congress, Second Session on S.96, S.311, S.834, S.954, S.1570, S.1781, S.2142. Part 1 of 2 Parts. Oral Testimony, January 18 and 19, 1978.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Finance.

These hearings contain the text of the Packwood-Moynihan bill (S.2142) and other tuition tax-relief bills before the Senate (S.96, S.311, S.834, S.954, S.1570, and S.1781) as well as the testimony given January 18 and 19, 1978, before the Subcommitte on Taxation and Debt Management Generally of the Committee on Finance. (Author/IRT)

Screening Out Controversy: Human Genetics, Emerging Techniques of Diagnosis, and the Origins of the Social Issues Committee of the American Society of Human Genetics, 1964-1973.

PubMed

Mitchell, M X

2017-05-01

In the years following World War II, and increasingly during the 1960s and 1970s, professional scientific societies developed internal sub-committees to address the social implications of their scientific expertise (Moore, Disrupting Science: Social Movements, American Scientists, and the Politics of the Military, 1945-1975. Princeton: Princeton University Press, 2008). This article explores the early years of one such committee, the American Society of Human Genetics' "Social Issues Committee," founded in 1967. Although the committee's name might suggest it was founded to increase the ASHG's public and policy engagement, exploration of the committee's early years reveals a more complicated reality. Affronted by legislators' recent unwillingness to seek the expert advice of human geneticists before adopting widespread neonatal screening programs for phenylketonuria (PKU), and feeling pressed to establish their relevance in an increasingly resource-scarce funding environment, committee members sought to increase the discipline's expert authority. Painfully aware of controversy over abortion rights and haunted by the taint of the discipline's eugenic past, however, the committee proceeded with great caution. Seeking to harness interest in and assert professional control over emerging techniques of genetic diagnosis, the committee strove to protect the society's image by relegating ethical and policy questions about their use to the individual consciences of member scientists. It was not until 1973, after the committee's modest success in organizing support for a retrospective public health study of PKU screening and following the legalization of abortion on demand, that the committee decided to take a more publicly engaged stance.

77 FR 41403 - Meetings of the Local Government Advisory Committee and the Small Communities Advisory...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-13

... Tuesday, July 31, 2012, 1 p.m.-2 p.m. (EDT). The Committee will discuss air quality issues, water quality.... (EDT). The Committee will discuss air quality issues, water quality issues, environmental justice and...

76 FR 66282 - Army Educational Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-26

... Committee: U.S. Army War College Subcommittee of the Army Education Advisory Committee. Dates of Meeting: November 15, 2011. Place of Meeting: U.S. Army War College, 122 Forbes Avenue, Carlisle, PA, Command... issues and matters related to the continued growth and development of the United States Army War College...

75 FR 52716 - Environmental Technologies Trade Advisory Committee (ETTAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-27

... DEPARTMENT OF COMMERCE Environmental Technologies Trade Advisory Committee (ETTAC) AGENCY... Environmental Technologies Trade Advisory Committee (ETTAC) will hold its quarterly meeting to discuss environmental technologies industry competitiveness issues, the National Export Initiative, and general...

78 FR 72747 - Meeting: RTCA Program Management Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-03

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Meeting: RTCA Program Management...: Notice of RTCA Program Management Committee Meeting. SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Program Management Committee. DATES: The meeting will be held December...

77 FR 12905 - Meeting: RTCA Program Management Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-02

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Meeting: RTCA Program Management...: Notice of RTCA Program Management Committee Meeting. SUMMARY: The FAA is issuing this notice to advise the public of a meeting of the RTCA Program Management Committee. DATES: The meeting will be held...

78 FR 43962 - Meeting: RTCA Program Management Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-22

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Meeting: RTCA Program Management...: Notice of RTCA Program Management Committee Meeting. SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Program Management Committee. DATES: The meeting will be held August...

Determinants of hospital tax-exempt debt yields: corrections for selection and simultaneous equation bias.

PubMed Central

Carpenter, C E

1992-01-01

The cost of capital for hospitals is a topic of continuing interest as Medicare's new capital payment policy is implemented. This study examines the determinants of tax-exempt revenue bond yields, the primary source of long-term capital for hospitals. Two important methodological issues are addressed. A probit analysis estimates the probability that a hospital or system will be observed in the tax-exempt market. A selection-corrected two-stage least squares analysis allows for the simultaneous determination of bond yield and bond size. The study is based on a sample of hospitals that issued tax-exempt revenue bonds in 1982-1984, the years immediately surrounding implementation of Medicare's new payment system based on diagnosis-related groups, and an equal number of hospitals not in the market during the study period. Results suggest that hospital systems and hospitals with high occupancy rates are most likely to enter the tax-exempt revenue bond market. The yield equation suggests that hospital-specific variables may not be good predictors of the cost of capital once estimates are corrected for selection. PMID:1464540

Determinants of hospital tax-exempt debt yields: corrections for selection and simultaneous equation bias.

PubMed

Carpenter, C E

1992-12-01

The cost of capital for hospitals is a topic of continuing interest as Medicare's new capital payment policy is implemented. This study examines the determinants of tax-exempt revenue bond yields, the primary source of long-term capital for hospitals. Two important methodological issues are addressed. A probit analysis estimates the probability that a hospital or system will be observed in the tax-exempt market. A selection-corrected two-stage least squares analysis allows for the simultaneous determination of bond yield and bond size. The study is based on a sample of hospitals that issued tax-exempt revenue bonds in 1982-1984, the years immediately surrounding implementation of Medicare's new payment system based on diagnosis-related groups, and an equal number of hospitals not in the market during the study period. Results suggest that hospital systems and hospitals with high occupancy rates are most likely to enter the tax-exempt revenue bond market. The yield equation suggests that hospital-specific variables may not be good predictors of the cost of capital once estimates are corrected for selection.

75 FR 1590 - Environmental Technologies Trade Advisory Committee (ETTAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-12

... DEPARTMENT OF COMMERCE Environmental Technologies Trade Advisory Committee (ETTAC) AGENCY... Environmental Technologies Trade Advisory Committee (ETTAC) will hold its first plenary meeting of 2010 to discuss environmental technologies trade liberalization, industry competitiveness issues, and general...

78 FR 14151 - Meeting: RTCA Program Management Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-04

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Meeting: RTCA Program Management...: Notice of RTCA Program Management Committee Meeting. SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Program Management Committee. DATES: The meeting will be held March 20...

77 FR 31421 - Meeting: RTCA Program Management Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-25

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Meeting: RTCA Program Management...: Notice of RTCA Program Management Committee Meeting. SUMMARY: The FAA is issuing this notice to advise the public of a meeting of the RTCA Program Management Committee. DATES: The meeting will be held June...

Current IT Issues, 2004

ERIC Educational Resources Information Center

Spicer, Donald Z.; Deblois, Peter B.

2004-01-01

This article features the EDUCAUSE Current Issues Survey. Administered by the EDUCAUSE Current Issues Committee, whose members review and recommend the set of issues to be presented each year, the survey identifies the issues that leaders in higher education information technology see as their most critical IT challenges. The Top-Ten current IT…

The Size and Role of Government: Economic Issues

DTIC Science & Technology

2009-07-01

results in a net loss in economic efficiency over time. 32 See, for example, N. Gregory Mankiw , Principles of Microeconomics (Fort Worth: Dryden Press...Act of 1986 (P.L. 99-514) as a good example of a tax reform that followed this principle . The Size and Role of Government: Economic Issues...sacrifice principle that tax rates should be set by income status such that taxes reduce the welfare of all taxpayers equally (so that high income

Women and Tax Policy.

ERIC Educational Resources Information Center

Ruttenberg, Ruth; McCarthy, Amy

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

Transparency in Canadian public drug advisory committees.

PubMed

Rosenberg-Yunger, Zahava R S; Bayoumi, Ahmed M

2014-11-01

Transparency in health care resource allocation decisions is a criterion of a fair process. We used qualitative methods to explore transparency across 11 Canadian drug advisory committees. We developed seven criteria to assess transparency (disclosure of members' names, disclosure of membership selection criteria, disclosure of conflict of interest guidelines and members' conflicts, public posting of decisions not to fund drugs, public posting of rationales for decisions, stakeholder input, and presence of an appeals mechanism) and two sub-criteria for when rationales were posted (direct website link and readability). We interviewed a purposeful sample of key informants who were conversant in English and a current or past member of either a committee or a stakeholder group. We analyzed data using a thematic approach. Interviewing continued until saturation was reached. We examined documents from 10 committees and conducted 27 interviews. The median number of criteria addressed by committees was 2 (range 0-6). Major interview themes included addressing: (1) accessibility issues, including stakeholders' degree of access to the decision making process and appeal mechanisms; (2) communication issues, including improving internal and external communication and public access to information; and (3) confidentiality issues, including the use of proprietary evidence. Most committees have some mechanisms to address transparency but none had a fully transparent process. The most important ways to improve transparency include creating formal appeal mechanisms, improving communication, and establishing consistent rules about the use of, and public access to, proprietary evidence. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

Funding School Choice: A Road Map to Tax-Credit Scholarship Programs and Scholarship Granting Organizations. Issues in Depth

ERIC Educational Resources Information Center

Forster, Greg

2006-01-01

Many states are considering a form a school choice known as "tax-credit scholarships," which currently provide school choice to almost 60,000 students in Arizona, Florida and Pennsylvania, which and have just been enacted in Iowa. This guide shows how tax-credit scholarships work and introduces the scholarship granting organizations that…

Updated Tax Tips for Forest Landowners for the 2010 Tax Year

Treesearch

Linda Wang; John L. Greene

2010-01-01

This bulletin is updated as of Dec. 20, 2010, to include the changes from Public Law 111-31 enacted on Dec. 17, 2010. It provides tax tips for woodland owners and their tax advisors in the preparation of the 2010 individual tax return. Please be aware the information presented here is not legal or accounting advice. Consult your legal and tax advisors for more complete...

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

PubMed

Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

2014-07-01

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

Tax Tips for Forest Landowners for the 2007 Tax Year

Treesearch

Linda Wang; John L. Greene

2007-01-01

This guide is designed to assist owners of forest land with timber tax information. It is current as of October 1, 2007, and supercedes Management Bulletin R8-MB 128. It is strictly for educational purposes; consult your legal and tax professionals for advice on a specific tax situation.

The Effect of the Composition of the Property Tax Base on Educational Expenditures in Pennsylvania.

ERIC Educational Resources Information Center

Richard, Mark R.

Pennsylvania state policymakers have taken steps to address issues of educational equity across school districts by amending the school-finance funding system. Pennsylvania relies on local property tax revenues as a major source of funding. This paper examines the effect of the property-tax-base formula on educational expenditures in the state.…

Cigarette tax avoidance and evasion.

PubMed

Stehr, Mark

2005-03-01

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

75 FR 50774 - Towing Safety Advisory Committee; Meetings

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-17

... will meet in Pittsburgh, PA. The Committee will also discuss various issues relating to shallow-draft... Secretary of the Department of Homeland Security (DHS) on matters relating to shallow-draft inland and... reflecting the Committee's independent judgment to the Secretary on matters and actions concerning shallow...

Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada

PubMed Central

Azagba, Sunday; Sharaf, Mesbah

2011-01-01

Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group—which constitutes the largest fraction of smokers in our sample—is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking. PMID:21655139

Reuse of samples: ethical issues encountered by two institutional ethics review committees in Kenya.

PubMed

Langat, Simon K

2005-10-01

There is growing concern about the reuse and exploitation of biological materials (human tissues) for use in research worldwide. Most discussions about samples have taken place in developed countries, where genetic manipulation techniques have greatly advanced in recent years. There is very little discussion in developing countries, although collaborative research with institutions from developed countries is on the increase. The study sought to identify and describe ethical issues arising in the storage, reuse and exportation of samples in a developing country. Research protocols presented to two Ethics Review Committees in Kenya during a period of two years were reviewed. A record was made of the protocol title, sample collected, request for storage, reuse or exportation and whether or not subject consent was sought. The findings indicated that about 25% out of the 388 protocols sought permission for reuse and only half of those actually informed subjects of the contemplated re-use. Less than 20% requested storage and again, about half of them sought consent from subjects. There is an indication that investigators do not see the need to seek consent for storage, reuse and exportation of samples. It is proposed that these issues should be addressed through policy interventions at both the national and global levels.

News Coverage of Sugar-Sweetened Beverage Taxes: Pro- and Antitax Arguments in Public Discourse

PubMed Central

Gollust, Sarah E.; Jarlenski, Marian P.; Nathanson, Ashley M.; Barry, Colleen L.

2013-01-01

Objectives. We examined news coverage of public debates about large taxes on sugar-sweetened beverages (SSBs) to illuminate how the news media frames the debate and to inform future efforts to promote obesity-related public policy. Methods. We conducted a quantitative content analysis in which we assessed how frequently 30 arguments supporting or opposing SSB taxes appeared in national news media and in news outlets serving jurisdictions where SSB taxes were proposed between January 2009 and June 2011. Results. News coverage included more discrete protax than antitax arguments on average. Supportive arguments about the health consequences and financial benefits of SSB taxes appeared most often. The most frequent opposing arguments focused on how SSB taxes would hurt the economy and how they constituted inappropriate governmental intrusion. Conclusions. News outlets that covered the debate on SSB taxes in their jurisdictions framed the issue in largely favorable ways. However, because these proposals have not gained passage, it is critical for SSB tax advocates to reach audiences not yet persuaded about the merits of this obesity prevention policy. PMID:23597354

News coverage of sugar-sweetened beverage taxes: pro- and antitax arguments in public discourse.

PubMed

Niederdeppe, Jeff; Gollust, Sarah E; Jarlenski, Marian P; Nathanson, Ashley M; Barry, Colleen L

2013-06-01

We examined news coverage of public debates about large taxes on sugar-sweetened beverages (SSBs) to illuminate how the news media frames the debate and to inform future efforts to promote obesity-related public policy. We conducted a quantitative content analysis in which we assessed how frequently 30 arguments supporting or opposing SSB taxes appeared in national news media and in news outlets serving jurisdictions where SSB taxes were proposed between January 2009 and June 2011. News coverage included more discrete protax than antitax arguments on average. Supportive arguments about the health consequences and financial benefits of SSB taxes appeared most often. The most frequent opposing arguments focused on how SSB taxes would hurt the economy and how they constituted inappropriate governmental intrusion. News outlets that covered the debate on SSB taxes in their jurisdictions framed the issue in largely favorable ways. However, because these proposals have not gained passage, it is critical for SSB tax advocates to reach audiences not yet persuaded about the merits of this obesity prevention policy.

Racial Cleavage in Local Voting: The Case of School and Tax Issue Referendums.

ERIC Educational Resources Information Center

Button, James

1993-01-01

Explores voting behavior of African Americans and whites in local school and tax referenda to determine whether racial conflict is still a primal factor in noncandidate elections. Results for voters in 5 counties in Florida (over 1,699,000 voters) reveal African-American underregistration and the continuing importance of racial cleavage. (SLD)

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

PubMed Central

Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

2014-01-01

Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. PMID:26074656

Real Estate Tax Exemption for Continuing Education Programs.

ERIC Educational Resources Information Center

Charters, Alexander N.

A court case in which the issue was whether Syracuse University was entitled to tax exemption for certain real property used for administrative offices, classrooms, student housing, and parking lots by its continuing education programs, particularly the Continuing Education Center for the Public Service, is presented. The finding of the Court is…

Taxes and You. 1999 Edition. An Educational Curriculum on Federal Income Tax.

ERIC Educational Resources Information Center

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

This comprehensive educational curriculum aims to teach adults about federal income taxes and the role of taxes in the economy. The unit provides the tools, lessons, and activities to teach information about taxes and tax forms. The lessons build upon each other. Two instructional modules can be used separately as workshop topics, integrated into…

Tax Tips for Forest Landowners for the 2012 Tax Year

Treesearch

Linda Wang; John L. Greene

2012-01-01

Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

Taxing junk food: applying the logic of the Henry tax review to food.

PubMed

Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

2010-10-18

The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

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

ERIC Educational Resources Information Center

Yaniv, Gideon

2009-01-01

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

[Legal repercussions of Clinical Ethics Committees reports].

PubMed

Couceiro V, Azucena; Beca I, Juan Pablo

2006-04-01

Clinical Ethics Committees and Research Ethics Committees have their own specific roles. The Clinical Ethics Committee's pronouncements have an advisory function, whereas Research Ethics Committees' decisions are binding. This article analyzes the legal impact of the Clinical Ethics Committees' reports. Legal and medical reasoning share the same practical nature. Both can have several correct answers to the same situation. Clinical Ethics Committees deliberate about these alternatives and analyze the involved values. Their conclusions are non-compulsory recommendations. They do not replace nor diminish the doctor's personal responsibility. Even though the Clinical Ethics Committees' reports are not binding, they constitute a sort of "expert's opinion", expressed by qualified professionals, who assume their own professional responsibility as advisors. The members' behavior is necessarily subject to constitutional and legal regulations. When judges review the Clinical Ethics Committee's reports, they must realize that their nature is advisory, and also consider them an essential element to reduce the gap between the medical and legal fields. In this way, the problem of increasingly transforming medicine into a legal issue can be prevented.

75 FR 16910 - Information Reporting Program Advisory Committee (IRPAC); Nominations

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-02

... leadership to provide recommendations on a wide range of information reporting administration issues..., insurance companies, state tax administration, colleges and universities, securities, payroll, foreign...

SMYD3 interacts with HTLV-1 Tax and regulates subcellular localization of Tax.

PubMed

Yamamoto, Keiyu; Ishida, Takaomi; Nakano, Kazumi; Yamagishi, Makoto; Yamochi, Tadanori; Tanaka, Yuetsu; Furukawa, Yoichi; Nakamura, Yusuke; Watanabe, Toshiki

2011-01-01

HTLV-1 Tax deregulates signal transduction pathways, transcription of genes, and cell cycle regulation of host cells, which is mainly mediated by its protein-protein interactions with host cellular factors. We previously reported an interaction of Tax with a histone methyltransferase (HMTase), SUV39H1. As the interaction was mediated by the SUV39H1 SET domain that is shared among HMTases, we examined the possibility of Tax interaction with another HMTase, SMYD3, which methylates histone H3 lysine 4 and activates transcription of genes, and studied the functional effects. Expression of endogenous SMYD3 in T cell lines and primary T cells was confirmed by immunoblotting analysis. Co-immuno-precipitaion assays and in vitro pull-down assay indicated interaction between Tax and SMYD3. The interaction was largely dependent on the C-terminal 180 amino acids of SMYD3, whereas the interacting domain of Tax was not clearly defined, although the N-terminal 108 amino acids were dispensable for the interaction. In the cotransfected cells, colocalization of Tax and SMYD3 was indicated in the cytoplasm or nuclei. Studies using mutants of Tax and SMYD3 suggested that SMYD3 dominates the subcellular localization of Tax. Reporter gene assays showed that nuclear factor-κB activation promoted by cytoplasmic Tax was enhanced by the presence of SMYD3, and attenuated by shRNA-mediated knockdown of SMYD3, suggesting an increased level of Tax localization in the cytoplasm by SMYD3. Our study revealed for the first time Tax-SMYD3 direct interaction, as well as apparent tethering of Tax by SMYD3, influencing the subcellular localization of Tax. Results suggested that SMYD3-mediated nucleocytoplasmic shuttling of Tax provides one base for the pleiotropic effects of Tax, which are mediated by the interaction of cellular proteins localized in the cytoplasm or nucleus. © 2010 Japanese Cancer Association.

School Bus Safety Advisory Committee: 1999 Annual Report.

ERIC Educational Resources Information Center

Lazenberry, Dennis; Anderson, Barbara

This report summarizes the deliberations and recommendations of Minnesota's School Bus Safety Advisory Committee (SBSAC). The committee, which operates under the auspices of the Minnesota Department of Public Safety, is charged to study issues affecting the safety of students on school buses, arrive at consensus on ways to improve student safety…

75 FR 8789 - Veterans' Rural Health Advisory Committee; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-25

... purpose of the Committee is to advise the Secretary of Veterans Affairs on health care issues affecting... DEPARTMENT OF VETERANS AFFAIRS Veterans' Rural Health Advisory Committee; Notice of Meeting The...) that the Veterans' Rural Health Advisory Committee will hold a meeting on March 2-3, 2010, in the...

76 FR 60965 - Veterans' Rural Health Advisory Committee; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-30

... DEPARTMENT OF VETERANS AFFAIRS Veterans' Rural Health Advisory Committee; Notice of Meeting The...) that the Veterans' Rural Health Advisory Committee will hold a meeting on October 13-14, 2011, at the... public. The purpose of the Committee is to advise the Secretary of Veterans Affairs on health care issues...

77 FR 41270 - Health Insurance Premium Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-13

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 9590] RIN 1545-BJ82 Health Insurance Premium Tax Credit Correction In rule document 2012-12421 appearing on pages 30377-30400 in the issue of Wednesday, May 23, 2012, make the following corrections: 0 1. On page 30385, in the...

27 CFR 19.21 - Tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26 U.S...

Tax Tips for Forest Landowners for the 2006 Tax Year

Treesearch

Linda Wang; John L. Greene

2006-01-01

This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

26 CFR 1.142-3 - Refunding Issues. [Reserved

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Refunding Issues. [Reserved] 1.142-3 Section 1.142-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Issues. [Reserved] ...

75 FR 42444 - Federal Open Market Committee; Domestic Policy Directive of June 22 and 23, 2010

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-21

... FEDERAL RESERVE SYSTEM Federal Open Market Committee; Domestic Policy Directive of June 22 and 23...), there is set forth below the domestic policy directive issued by the Federal Open Market Committee at... Committee at its meeting held on June 22 and 23, 2010, which includes the domestic policy directive issued...

PCAF interacts with tax and stimulates tax transactivation in a histone acetyltransferase-independent manner.

PubMed

Jiang, H; Lu, H; Schiltz, R L; Pise-Masison, C A; Ogryzko, V V; Nakatani, Y; Brady, J N

1999-12-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat.

PCAF Interacts with Tax and Stimulates Tax Transactivation in a Histone Acetyltransferase-Independent Manner

PubMed Central

Jiang, Hua; Lu, Hanxin; Schiltz, R. Louis; Pise-Masison, Cynthia A.; Ogryzko, Vasily V.; Nakatani, Yoshihiro; Brady, John N.

1999-01-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat. PMID:10567539

FY2017 National Defense Authorization Act: Selected Military Personnel Issues

DTIC Science & Technology

2016-07-29

concerning appropriations, or tax implications of policy choices, topics that are addressed in other CRS products. Issues that have been discussed in...qualified distributions are not included in taxable income, allowing earnings to accrue tax -free. As such, a Roth plan is typically a better savings...vehicle for young, low-income individuals who typically have a lower tax burden (e.g., junior officers and enlisted servicemembers) than they would

State Tax Capacity and the Representative Tax System.

ERIC Educational Resources Information Center

Lucke, Robert B.

1984-01-01

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

76 FR 58030 - Advisory Committee on Commercial Operations of Customs and Border Protection (COAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-19

... steps and formulate recommendations on the following four issues: The work of the Global Supply Chain...: Committee Management; Notice of Federal Advisory Committee Meeting. SUMMARY: The Advisory Committee on...

Impacts and Future of the California Fuel Tax Swap of 2010.

DOT National Transportation Integrated Search

2016-05-01

California's Gas Tax Swap remains controversial, and the issue is compounded by the States current need to finance some $59 billion worth of backlogged highway maintenance projects. Even before the Governor Schwarzenegger made his proposal, there ...

Medicaid nursing home payment and the role of provider taxes.

PubMed

Grabowski, David C; Zhanlian Feng; Mor, Vincent

2008-08-01

In the context of recent state budget shortfalls and the repeal of the Boren Amendment, state Medicaid expenditures for nursing home care were considered a potential target for payment cuts. The authors examine this issue using data from a survey of state nursing home payment policies. Results indicate that aggregate inflation-adjusted Medicaid payment rates steadily increased through 2004, and this growth is partly attributable to the adoption of nursing home provider taxes in many states. A recent proposal to cap provider taxes, if enacted, may lead to a decrease in Medicaid payment rates for nursing home care.

Medicaid Nursing Home Payment and the Role of Provider Taxes

PubMed Central

Feng, Zhanlian; Intrator, Orna; Mor, Vincent

2009-01-01

In the context of recent state budget shortfalls and the repeal of the Boren amendment, state Medicaid expenditures for nursing home care were considered a potential target for payment cuts. We examine this issue using data from a survey of state nursing home payment policies. Our results indicate aggregate inflation-adjusted Medicaid payment rates increased steadily through 2004, and this growth was partly attributable to the adoption of nursing home provider taxes in many states. A recent proposal to cap provider taxes, if enacted, may lead to a decrease in Medicaid payment rates for nursing home care. PMID:18369236

Intermediate tax sanctions: an overview.

PubMed

Peregrine, M W

1997-07-01

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

76 FR 70512 - Federal Prevailing Rate Advisory Committee; Cancellation of Upcoming Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-14

... OFFICE OF PERSONNEL MANAGEMENT Federal Prevailing Rate Advisory Committee; Cancellation of... Prevailing Rate Advisory Committee is issuing this notice to cancel the November 17, 2011, public meeting..., Chairman, Federal Prevailing Rate Advisory Committee. [FR Doc. 2011-29274 Filed 11-10-11; 8:45 am] BILLING...

76 FR 12769 - Federal Prevailing Rate Advisory Committee; Cancellation of Upcoming Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-08

... OFFICE OF PERSONNEL MANAGEMENT Federal Prevailing Rate Advisory Committee; Cancellation of... Prevailing Rate Advisory Committee is issuing this notice to cancel the March 17, 2011, public meeting..., Chairman, Federal Prevailing Rate Advisory Committee. [FR Doc. 2011-5266 Filed 3-7-11; 8:45 am] BILLING...

78 FR 20359 - Federal Prevailing Rate Advisory Committee; Cancellation of Upcoming Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-04

... OFFICE OF PERSONNEL MANAGEMENT Federal Prevailing Rate Advisory Committee; Cancellation of... Prevailing Rate Advisory Committee is issuing this notice to cancel the April 18, 2013, public meeting... Officer, Federal Prevailing Rate Advisory Committee. [FR Doc. 2013-07875 Filed 4-3-13; 8:45 am] BILLING...

Carbon tax and greenhouse gas control : options and considerations for Congress

DOT National Transportation Integrated Search

2009-02-23

This report prepared by the Congressional Research Service discusses the current policy tools available for use in bridging the gap between a carbon tax and a cap-and-trade program, implementation issues and options for revenue distribution.

76 FR 54526 - Fourth Meeting RTCA NextGen Advisory Committee (NAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-01

... Committee (NAC) AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: RTCA NextGen Advisory Committee (NAC). SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA NextGen Advisory Committee (NAC). DATES: The meeting will be held September 29, 2011 from 9 a.m. to 4 p.m...

26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the...

The Special Educator and the Hospital Ethics Committee.

ERIC Educational Resources Information Center

Lowenthal, Barbara; And Others

With the advent of Public Law 99-457, special educators may be expected to observe and/or serve on Hospital Ethics Committees (HECs) in order to better assist families who have seriously ill and handicapped infants and children. Issues considered by such committees include alternative viewpoints on infant euthanasia and their right to life, the…

Ethics committees, organ transplantation and public policy.

PubMed

Dickens, Bernard M

1992-01-01

It is clear that ethics committees face many dilemmas in developing sound public policy on organ transplantation through their roles in serving their institutions and their communities. With conscientiousnes and good faith, different committees may adopt different approaches to the same issue, and arrive at different solutions when subscribing to the same approach. It is valuable that committee members should be aware of other committees' approaches and disclose the reasons for their own in a frank, non-defensive way. It should also be remembered that a measure of legitimacy can attach to ethics committees' decisions because of the integrity with which their decisions are reached, even when they differ from other committees' decisions. Like courts of law, their decisions carry weight because of how they are reached, not simply because of how they comport with the judgments of others. This is not to say that every or any legally permissible policy is ethically sound, but only that ethics committees can contribute to public satisfaction that institutions are under reliable control through the demonstrable integrity and competence of their processes of policy making.

78 FR 6273 - Rules Relating to Additional Medicare Tax

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 31 [REG-130074-11] RIN 1545-BK54 Rules Relating to Additional Medicare Tax Correction In proposed rule document 2012-29237, appearing on pages 72268- 72277 in the issue of Wednesday, December 5, 2012, make the following correction...

75 FR 42690 - Civil Nuclear Trade Advisory Committee Public Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-22

... DEPARTMENT OF COMMERCE International Trade Administration Civil Nuclear Trade Advisory Committee... Civil Nuclear Trade Advisory Committee (CINTAC). The members will discuss issues outlined in the... States exports of civil nuclear goods and services in accordance with applicable United States...

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

PubMed

Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

2015-11-01

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

75 FR 26317 - The Future of Aviation Advisory Committee (FAAC); Notice of Federal Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-11

... order for the committee to read and consider your views and question expeditiously, please include one... Director, Small Community Development Program, 202-366-5903, [email protected] . Issued on: May 6, 2010. Ray...

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.…

77 FR 28640 - Federal Prevailing Rate Advisory Committee; Cancellation of Upcoming Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-15

... OFFICE OF PERSONNEL MANAGEMENT Federal Prevailing Rate Advisory Committee; Cancellation of... Prevailing Rate Advisory Committee is issuing this notice to cancel the May 24, 2012, public meeting..., Federal Prevailing Rate Advisory Committee. [FR Doc. 2012-11728 Filed 5-14-12; 8:45 am] BILLING CODE 6325...

78 FR 41962 - Federal Prevailing Rate Advisory Committee; Cancellation of Upcoming Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-12

... OFFICE OF PERSONNEL MANAGEMENT Federal Prevailing Rate Advisory Committee; Cancellation of... Prevailing Rate Advisory Committee is issuing this notice to cancel the July 18, 2013, public meeting... Prevailing Rate Advisory Committee. [FR Doc. 2013-16763 Filed 7-11-13; 8:45 am] BILLING CODE 6325-49-P ...

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,…

76 FR 3931 - Second Meeting RTCA NextGen Advisory Committee (NAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-21

... Committee (NAC) AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: RTCA NextGen Advisory Committee (NAC). SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA NextGen Advisory Committee (NAC). DATES: The meeting will be held February 11, 2011 from 8:30 a.m. to 1 p.m...

76 FR 22162 - Third Meeting RTCA NextGen Advisory Committee (NAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-20

... Committee (NAC) AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: RTCA NextGen Advisory Committee (NAC). SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA NextGen Advisory Committee (NAC). DATES: The meeting will be held May 19, 2011 from 9:30 a.m. to 2 p.m. ADDRESSES...

FAA Financing: Issues and Options in Deciding to Reinstate or Replace the Airline Ticket Tax

DOT National Transportation Integrated Search

1997-02-04

On December 31, 1996, the government's authority to collect the taxes that : finance the Airport and Airway Trust Fund, which has historically provided about : three-quarters of Federal Aviation Administration's (FAA's) funding, lapsed. In : December...

78 FR 51750 - Sunshine Act Meeting; Cancellation-Institutional Advancement Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-21

... LEGAL SERVICES CORPORATION Sunshine Act Meeting; Cancellation--Institutional Advancement Committee On August 8, 2013, the Legal Services Corporation (``LSC'' or ``Corporation'') issued a public announcement that the Institutional Advancement Committee will meet telephonically on August 20, 2013, at 4 p.m...

75 FR 36634 - Civil Nuclear Trade Advisory Committee Public Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-28

... DEPARTMENT OF COMMERCE International Trade Administration Civil Nuclear Trade Advisory Committee... the Civil Nuclear Trade Advisory Committee (CINTAC). The members will discuss issues outlined in the... States exports of civil nuclear goods and services in accordance with applicable United States...

75 FR 29988 - Civil Nuclear Trade Advisory Committee Public Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-28

... DEPARTMENT OF COMMERCE International Trade Administration Civil Nuclear Trade Advisory Committee... the Civil Nuclear Trade Advisory Committee (CINTAC). The members will discuss issues outlined in the... exports of civil nuclear goods and services in accordance with applicable United States regulations...

75 FR 8922 - Civil Nuclear Trade Advisory Committee Public Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-26

... DEPARTMENT OF COMMERCE International Trade Administration Civil Nuclear Trade Advisory Committee... the Civil Nuclear Trade Advisory Committee (CINTAC). The members will discuss issues outlined in the... States exports of civil nuclear goods and services in accordance with applicable United States...

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.

Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.

ERIC Educational Resources Information Center

Fisman, Raymond; Wei, Shang-Jin

2004-01-01

Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong…

AICPA standard can help improve audit committee performance.

PubMed

Reinstein, A; Luecke, R W

2001-08-01

The AICPA's Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 90, Improving the Effectiveness of Corporate Audit Committees, in response to a related Securities and Exchange Commission (SEC) rule change. Under the standard, audit committees of publicly traded organizations must enter into discussions with their organization's auditors regarding the quality and the acceptability of the accounting principles that have been applied in the organization's financial statements. Although SAS No. 90 is intended for publicly traded entities, the standard has significant implications for all healthcare organizations in defining what constitutes an effective audit committee. To comply with the standard, audit committees should have independent directors who are rotated on and off the committee, training for committee members on the effective performance of their duties, a charter specifying committee responsibilities and membership requirements, meetings at least four times annually, and responsibility for retaining services of CPA firms to conduct the organization's annual audits.

77 FR 60430 - Farm, Ranch, and Rural Communities Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-03

... Advisory Committee Act, Public Law 92-463, EPA gives notice of a teleconference meeting of the Farm, Ranch... advice, information, and recommendations to the EPA Administrator on a range of environmental issues and... to discuss specific topics of relevance for consideration by the Committee in order to provide advice...

75 FR 55578 - Farm, Ranch, and Rural Communities Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-13

... Act, Public Law 92-463, EPA gives notice of a meeting of the Farm, Ranch, and Rural Communities Committee (FRRCC). The FRRCC is a policy-oriented committee that provides policy advice, information, and..., complex agricultural air issues, and environmental markets, in such a way as to provide thoughtful advice...

Top 10 IT Issues, 2007

ERIC Educational Resources Information Center

Camp, John S.; DeBlois, Peter B.

2007-01-01

The EDUCAUSE Current Issues Committee, whose members review and recommend the set of IT issues to be presented each year, conducted a Web-based survey in December 2006 to identify the five of thirty-one IT issues in each of four areas: (1) issues that are critical for strategic success; (2) issues that are expected to increase in significance; (3)…

It Top-10 Issues 2006

ERIC Educational Resources Information Center

Dewey, Barbara I.; DeBlois, Peter B.

2006-01-01

The EDUCAUSE Current Issues Committee, whose members review and recommend the set of IT issues to be presented each year, conducted a Web-based survey in December 2005 to identify the five of thirty-one IT issues in each of four areas: (1) issues that are critical for strategic success; (2) issues that are expected to increase in significance; (3)…

Energy taxes fought by industry

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

Begley, R.

1993-02-10

Tax talk is heating up in Washington, and industry interests are beating the drum against any and all energy tax proposals. Without offering any details, Treasury Secretary Lloyd Bentsen has placed a broad-based energy tax on the table. American Petroleum Institute (API) president Charles J. DiBona says such a tax would damage the US economy just as it is beginning to recover. He acknowledges the deficit is a national problem, but says if any additional tax is required it should be a broad-based consumption tax such as a European-style value-added tax, a view shared by the Chemical Manufacturers Association (CMA).more » DiBona says taxes aimed only at energy would hurt consumers, damage the international competitiveness of US industry by raising energy prices, and raise the costs of doing business. National Association of Manufacturers president Jerry Jasinowski adds that broadbased energy taxes are really taxes on industrial production that will harm US made goods both at home and abroad.« less

77 FR 67677 - Astronomy and Astrophysics Advisory Committee #13883; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-13

... NATIONAL SCIENCE FOUNDATION Astronomy and Astrophysics Advisory Committee 13883; Notice of Meeting... Science Foundation announces the following Astronomy and Astrophysics Advisory Committee ( 13883) meeting...) on issues [[Page 67678

Tax Policy: How Do Families Fare? A Report of the Select Committee on Children, Youth, and Families. House of Representatives, Ninety-Ninth Congress, First Session.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. House Select Committee on Children, Youth, and Families.

The eight papers contained in this document focus on those tax provisions most directly affecting families and children. Questions addressed include the following: (1) Since the enactment of the first permanent income tax in 1913, how have tax laws affecting families evolved in response to changes in economic and demographic conditions? (2)…

Property-tax incentives for implementing soil-conservation programs under constitutional taxing limitations

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

Massey, D.T.; Silver, M.B.

1982-01-01

This article describes how property-tax incentives can be used to implement soil-conservation programs on agricultural and open-space lands under the differential-assessment statutes and other exceptions to constitutional limitations on taxation powers. The article describes restrictions imposed on taxing powers by the constitutional uniformity clauses and methods for circumventing those limitations; various property-tax incentives available for conservation programs; types of differential or use-value assessments providing property-tax relief for farm, forest, and open-space land preservation; eligibility of lands for differential assessments; methods available to landowners for participation in differential assessments; and determination of value under differential assessment. The article next details howmore » each of the three primary types of differential or use-value assessment statutes for farm, forest, and open-space land preservation provides exceptions to the uniformity clauses for property tax incentives to implement soil-conservation programs. Other methods available for providing exceptions to the uniformity clauses to permit property-tax incentives are also described for each of the three states. Each of these states has statutes giving favorable tax treatment to certain types of property, such as pollution-abatement equipment, alternative energy-producing devices, and even country clubs. These statutes can be used as examples of finding a constitutional method for providing favorabe tax treatment to promote participation in soil-conservation programs.« less

18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

26 CFR 521.115 - Credit against United States tax liability for Danish tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the...

26 CFR 521.115 - Credit against United States tax liability for Danish tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the...

Access to Tax Exempt Bonds by Religious Higher Education Institutions.

ERIC Educational Resources Information Center

Mawdsley, Ralph D.

1991-01-01

The Virginia Supreme Court unanimously ruled that the issuance of tax exempt bonds to a religiously affiliated university violated both state and federal constitutions. Reviews the court decision, analyzes the constitutional issues, and contends that court actions intruded beyond the permissible boundaries of constitutional neutrality. (38…

78 FR 58521 - National Construction Safety Team Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-24

... Team Advisory Committee Meeting AGENCY: National Institute of Standards and Technology, Department of Commerce ACTION: Notice of open meeting. SUMMARY: The National Construction Safety Team (NCST) Advisory... service, and their knowledge of issues affecting teams established under the NCST Act. The Committee...

Employment impacts of alcohol taxes.

PubMed

Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

2017-12-01

There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

75 FR 65484 - Federal Open Market Committee; Domestic Policy Directive of September 21, 2010

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-25

... FEDERAL RESERVE SYSTEM Federal Open Market Committee; Domestic Policy Directive of September 21... 271), there is set forth below the domestic policy directive issued by the Federal Open Market... Committee at its meeting held on September 21, 2010, which includes the domestic policy directive issued at...

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.

Reagan issues mineral policy

NASA Astrophysics Data System (ADS)

The National Materials and Minerals Program plan and report that President Reagan sent to Congress on April 5 aims to ‘decrease America's minerals vulnerability’ while reducing future dependence on potentially unstable foreign sources of minerals. These goals would be accomplished by taking inventory of federal lands to determine mineral potential; by meeting the stockpile goals set by the Strategic and Critical Material Stockpiling Act; and by establishing a business and political climate that would encourage private-sector research and development on minerals.Now that the Administration has issued its plan, the Subcommittee on Mines and Mining of the House Committee on Interior and Insular Affairs will consider the National Minerals Security Act (NMSA), which was introduced 1 year ago by subcommittee chairman Jim Santini (D-Nev.) [Eos, May 19, 1981, p. 497]. The bill calls for establishing a three-member White-House-level council to coordinate the development of a national minerals policy; amending tax laws to assist the mining industry to make capital investments to locate and produce strategic materials; and creating a revolving fund for the sale and purchase of strategic minerals. In addition, the NMSA bill would allow the secretary of the interior to make previously withdrawn public lands available for mineral development. The subcommittee will hold a hearing on the Administration's plan on May 11. Interior Secretary James Watt has been invited to testify.

A study of severance taxes on crude oil and natural gas: The irreversibility of taxation

NASA Astrophysics Data System (ADS)

Brandly, Mark L.

This dissertation examines the institution of severance taxes. An explanation of the property rights allocations in the petroleum industry provides the foundation for discussing the incentive structure of the industry. This explanation concludes that the severance tax burden on the supply side of the industry is born by oil producers and royalty owners. A history of national and state severance taxes in the United States is provided. The literature on the justifications for severance taxes and the economic studies that are relevant to the issue of the tax effect on oil output is reviewed. This review shows that an important implication of severance taxes, the fact that the output effect of such taxes is at least partially irreversible, has been overlooked. A mathematical model is constructed that demonstrates the relationships between output, the sellers' price, the buyers' price, excess burden, the consumers' tax burden, the producers' tax burden, and the price elasticities of supply and demand. It is then demonstrated that the appropriate framework for analyzing severance taxes includes an upward sloping supply curve and a completely elastic demand curve. Another mathematical model shows the effect that a severance tax has on the output decision given different income tax situations. A review of the industry procedures for abandoning wells is followed by a theoretical argument that severance taxes are irreversible to some degree. When a well is abandoned, due to a severance tax, the well is plugged with cement. The costs of reentering such a well are large relative to the potential profits to be derived from such a decision. Eliminating the severance tax does not provide the incentive needed to reenter and produce an abandoned well. An empirical examination of the Kansas severance tax imposed in 1983 compares the present value of an abandoned well with the costs of reentering such a well. This comparison leads to the conclusion that, generally, a well that was

Characteristics of effective health and safety committees: survey results.

PubMed

Morse, Tim; Bracker, Anne; Warren, Nicholas; Goyzueta, Jeanette; Cook, Matthew

2013-02-01

Although perhaps the most common worker-management structure, there has been surprisingly little research on describing and evaluating the characteristics of health and safety committees. A survey of 380 health and safety committee members from 176 manufacturing workplaces was supplemented with administrative data and compared with reported workers' compensation rates. Survey respondents also reported perceptions of overall safety, committee, effectiveness, committee activities, and "best practices." Extensive descriptive data is presented, including a mean of 8.7 members per committee spending 1,167 hr per year on committee business for an estimate of $40,500 worth of time per committee. Higher speed to correct action items, a focus on ergonomics, and planning for safety training was associated with lower injury rates. The discrepancy between managers and hourly committee members in estimating overall safety was strongly positively associated with injury rates. Communications and worker involvement may be important to address discrepancy issues. Prospective studies are needed to distinguish directionality of associations. Copyright © 2012 Wiley Periodicals, Inc.

Report of the Senate Select Committee on Community Junior Colleges.

ERIC Educational Resources Information Center

Missouri State General Assembly, Jefferson City. Senate.

The inability of Missouri community college districts--which serve 54% of the state's population but cover only 17% of the state's area--to enlarge their property tax support base, pass capital bond issues, or to increase operational levies gave rise to a legislative study of four major issues: existing laws covering community colleges; the…

Guest Commentary: Fat and other taxes, lessons for the implementation of preventive policies.

PubMed

Caraher, Martin; Cowburn, Gill

2015-08-01

Fat, sugar or sweetened beverage taxes are part of an overall public health nutrition approach to healthy eating. They are not approaches that on their own are likely to bring about change. Policy evidence from existing food tax implementation suggest that taxes need to be paralleled by subsidies and other interventions to encourage healthy eating. Such dual methods help not only contribute to nutrition outcomes but also ensure political support for food taxes. Politicians and policy makers are suspicious of taxes, using subsidies and revenue monies from taxes to support healthy eating is more likely to encourage both political and public support. Building support for policies is never just a matter of academic evidence. Public health advocates need to show more ambition by developing skills in implementing pricing policies to support healthy eating. Key opponents to taxes are the food industry who use a range of arguments to prevent taxation being implemented. Public health advocates are weak in tackling the issues of corporate power and providing evidence to maintain policy and political support. The public health movement needs to continue to develop the political will among politicians and the public for taxes on food. A new way of looking at policy formation is required and this includes addressing the power of corporate interests and the role of professionals in shaping or combating these influences. Copyright © 2015 Elsevier Inc. All rights reserved.

78 FR 72718 - NASA Advisory Council; Information Technology Infrastructure Committee; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-03

...; Information Technology Infrastructure Committee; Meeting AGENCY: National Aeronautics and Space Administration... Information Technology Infrastructure Committee (ITIC) of the NASA Advisory Council (NAC). DATES: Tuesday... Chief Information Officer Space Launch System Kennedy Space Center Operations and Technology Issues...

75 FR 2925 - Sixteenth Plenary Meeting: RTCA Special Committee 203: Unmanned Aircraft Systems

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-19

... Special Committee 203: Unmanned Aircraft Systems AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of RTCA Special Committee 203: Unmanned Aircraft Systems. SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Special Committee 203: Unmanned Aircraft Systems. DATES...

76 FR 2646 - 2010 Census Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-14

... address advisory committee restructuring issues and recommendations for the coming decade. Last-minute...-come, first-served basis. The meeting is physically accessible to people with disabilities. Requests...

Tax Tips for Forest Landowners for the 2013 Tax Year

Treesearch

Linda Wang; John Greene

2013-01-01

This annual bulletin provides federal income tax reporting tips to assist forest landowners and their advisers in filing their 2013 income tax returns. The information presented here is current as of Sept. 15, 2013.

75 FR 54221 - RTCA NextGen Advisory Committee (NAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-03

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration RTCA NextGen Advisory Committee (NAC... (NAC). SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA NextGen Advisory Committee (NAC). DATES: The meeting will be held September 23, 2010, from 8:30 a.m. to 11:30 a.m...

76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-03

... 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic... for ``specified tax return preparers,'' generally tax return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns...

76 FR 32203 - FDIC Systemic Resolution Advisory Committee; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-03

... accordance with the Federal Advisory Committee Act, 5 U.S.C. App. 2, notice is hereby given of a meeting of... Washington, DC. The SR Advisory Committee will provide advice and recommendations on a broad range of issues...

77 FR 70162 - FDIC Systemic Resolution Advisory Committee; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-23

... accordance with the Federal Advisory Committee Act, 5 U.S.C. App. 2, notice is hereby given of a meeting of... Washington, DC. The SR Advisory Committee will provide advice and recommendations on a broad range of issues...

76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-12

... Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC National Partners... (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager 2, LLC (the ``Manager''), WNC National Partners, LLC (``WNC National Partners'') and WNC & Associates, Inc...

Demographic behavior and the welfare state: econometric issues in the identification of the effects of tax and transfer programs.

PubMed

Moffitt, R

1989-01-01

It is difficult and risky to identify the effects of tax and transfer programs on demographic behavior. The primary concern of this article is to see if real exogenous variation in these programs' parameters exist to adequately evaluate the effects of the programs on behavior. A 1982 study examined the effect of the Aid to Families with Dependent Children (AFDC), a commonly used example of a US transfer program, on the probability that a female heads a household of children 18 years old with no adult male present. The dependent variable merged household, marital status, and fertility choice into 1 variable. The independent variables included leisure hours and income which also defined a woman's utility function. In this study, the parameters used to represent AFDC effects were not only identified by variation in the AFDC variables. 2 other studies attempting to examine AFDC's effects on demographic behavior (Hutchens [1979] and Ellwood and Bane [1985]) also failed to identify these effects. Ellwood and Bane appropriately concentrated on exogenous program variation (since benefits vary from state to state) and how it might be used in evaluating the effects of AFDC on behavior. They erroneously determined, however, that state variation should not be considered in their model. The studies reviewed in this article looked at AFDC, a program with significant intracountry parameter variation, yet these studies relied on potentially illegitimate sources of variation. Intracountry program variation is less likely to occur in Western Europe and therefore the problem of identifying effects of tax and transfer programs on demographic behavior is apt to be even more severe. Any further such studies should address these issues.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

78 FR 64254 - Advisory Committee for Education and Human Resources; Cancellation of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-28

... NATIONAL SCIENCE FOUNDATION Advisory Committee for Education and Human Resources; Cancellation of... Foundation is issuing this notice to cancel the November 6-7, 2013 Advisory Committee for Education and Human Resources meeting. The public notice for this committee was published in the Federal Register on October 3...

78 FR 9073 - Business and Operations Advisory Committee; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-07

... NATIONAL SCIENCE FOUNDATION Business and Operations Advisory Committee; Notice of Meeting In... announces the following meeting: Name: Business and Operations Advisory Committee (9556) . Date/Time: Monday... concerning issues related to the oversight, integrity, development and enhancement of NSF's business...

Tax-exempts feeling the heat.

PubMed

Greene, J

1995-11-20

Should government change decades-old tax codes to require that not-for-profit hospitals prove they deserve their tax exemptions? Healthcare Corp. has suggested that tax codes be re-examined because some not-for-profits provide less charity care than the value of their tax exemptions.

Committee on solar and space physics

NASA Astrophysics Data System (ADS)

Lanzerotti, L. J.

The Committee on Solar and Space Physics (CSSP) is the Committee of the Space Science Board (SSB) of the National Research Council that is responsible for providing scientific advice to NASA in areas of solar/solar-terrestrial/space-plasma physics. The committee, composed of members who serve 3-year terms, wishes to solicit comments from colleagues on topics of interest to them and related to issues in the field.Current subjects on which the committee is devoting considerable effort include the following: (a) considerations of data handling and data systems in solar-terrestrial research for the future (This is being carried out with the encouragement of the SSB and its Committee on Data Management. The activity is in collaboration with the Committee on Solar-Terrestrial Research (CSTR) of the Geophysics Research Board. The handling, integration, and dissemination of solar-terrestrial data obtained by all techniques will be addressed. Chairmen of the responsible subgroup are D. J. Williams (CSSP) and M. A. Shea (CSTR).); (b) consideration of the policies and issues associated with a revitalized Explorer satellite program responsive to the requirements of the solar-terrestrial physics community (Inputs of ideas for potential Explorer missions have been received from a wide range of the community and will be further elaborated upon by additional community participation. A number of these ideas and examples will form a portion of a report discussing solar-terrestrial science topics of high contemporary interest that could be well addressed with Explorerclass missions.); (c) inputs to a more comprehensive consideration of the requirements for theoretical research in all the space sciences (This is an overall task of the Space Science Board. The CSSP response relies heavily upon the Colgate committee report on space plasma physics.); (d) a future workshop, in collaboration with the Space Science Committee of the European Science foundation, on potential cooperative work

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

Deferred compensation for tax-exempt entities.

PubMed

Rich, C; Jenkins, G E

1993-10-01

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

Tax-exempt bonds and sponsored research.

PubMed

Ballard, Frederic L

2003-01-01

"Sponsored research," wherein a business corporation or the government pays a portion of the cost of research activities carried out by a university or hospital, is increasingly important both for state institutions and for Section 510(c)(3) organizations. Sponsored research arrangements that are not properly structured can jeopardize the status of tax-exempt bonds issued to finance the facility at which the sponsored research occurs. While these rules have been difficult to apply in practice, properly structured agreements can provide funding for research without undue risk. This Article discusses the multiple pieces of guidance put forth by the Internal Revenue Service to clarify the many issues and tiers of analysis necessary to ensure a properly-structured sponsored research agreement.

The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.

PubMed

Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

2011-06-01

This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform.

[Management committees in health services: an empirical study].

PubMed

Cecilio, Luiz Carlos de Oliveira

2010-03-01

The aim of the article, based on field data collected from a continuing education program for primary health clinic administrators, was to analyze the functioning of a health service management strategy called "management committees". Different meanings and operational modalities emerged in the committees. Various antimonies appeared in the way the committees operate (autonomy versus heteronomy, reproduction of "instituted" versus "instituting" processes, and communicative versus instrumental reasoning), thus reflecting the level of complexity in this management mechanism. Healthcare provision per se by the clinics only appeared occasionally on the committees' agenda, which mainly focused on administrative issues. The article suggests that further research is needed on the coordinator's involvement in the field of forces constituting the management committee, besides developing pedagogical strategies to support the clinic coordinators and health teams in building the committees. The primary data were submitted to an epistemological discussion anchored in the idea of double hermeneutics, multiple validation of research results, and the relationship between theory and practice.

75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-08

... Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC & Associates, Inc... collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the ``Manager'') and WNC & Associates, Inc... credit under the Internal Revenue Code of 1986, as amended. The Manager is a California limited liability...

78 FR 2450 - Astronomy and Astrophysics Advisory Committee; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-11

... NATIONAL SCIENCE FOUNDATION Astronomy and Astrophysics Advisory Committee; Notice of Meeting In... Foundation announces the following meeting: Name: Astronomy and Astrophysics Advisory Committee ( 13883...) on issues within the field of astronomy and astrophysics that are of mutual interest and concern to...

76 FR 28224 - Cancellation of the Local Government Advisory Committee Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-16

... ENVIRONMENTAL PROTECTION AGENCY [FRL-9306-6] Cancellation of the Local Government Advisory Committee Meeting AGENCY: Environmental Protection Agency (EPA). ACTION: Cancellation of the Local... Relations (OCIR) is issuing this notice to cancel the May 18-19, 2011 Local Government Advisory Committee...

78 FR 22345 - Advisory Committee on the Electronic Records Archives (ACERA)

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-15

... NATIONAL ARCHIVES AND RECORDS ADMINISTRATION Advisory Committee on the Electronic Records Archives... and Records Administration (NARA) announces a meeting of the Advisory Committee on the Electronic... United States, on technical, mission, and service issues related to the Electronic Records Archives (ERA...

77 FR 21812 - Advisory Committee on the Electronic Records Archives (ACERA).

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-11

... NATIONAL ARCHIVES AND RECORDS ADMINISTRATION Advisory Committee on the Electronic Records Archives... and Records Administration (NARA) announces a meeting of the Advisory Committee on the Electronic... United States, on technical, mission, and service issues related to the Electronic Records Archives (ERA...

75 FR 1116 - RTCA Government/Industry Air Traffic Management Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-08

... Government/Industry Air Traffic Management Advisory Committee. SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Government/Industry Air Traffic Management Advisory Committee... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration RTCA Government/Industry Air Traffic...

26 CFR 1.45D-1 - New markets tax credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... is a corporation that operates an insurance company in a low-income community (as defined in section... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Table... original issue (c) Qualified equity investment (1) In general (2) Equity investment (3) Equity investments...

Toward State Tax Reform: Lessons from State Tax Studies.

ERIC Educational Resources Information Center

McGuire, Therese J.; Rio, Jessica E.

This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

Report on the PWR-radiation protection/ALARA Committee

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

Malone, D.J.

1995-03-01

In 1992, representatives from several utilities with operational Pressurized Water Reactors (PWR) formed the PWR-Radiation Protection/ALARA Committee. The mission of the Committee is to facilitate open communications between member utilities relative to radiation protection and ALARA issues such that cost effective dose reduction and radiation protection measures may be instituted. While industry deregulation appears inevitable and inter-utility competition is on the rise, Committee members are fully committed to sharing both positive and negative experiences for the benefit of the health and safety of the radiation worker. Committee meetings provide current operational experiences through members providing Plant status reports, and informationmore » relative to programmatic improvements through member presentations and topic specific workshops. The most recent Committee workshop was facilitated to provide members with defined experiences that provide cost effective ALARA performance.« less

Alcohol taxes and birth outcomes.

PubMed

Zhang, Ning

2010-05-01

This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985-2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1-2 percentage points. The binge drinking participation tax elasticity is -2.5 for beer and wine taxes and -9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

Tax Information Series, December 2000

DTIC Science & Technology

2001-03-14

to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

A Non-SUMOylated Tax Protein Is Still Functional for NF-κB Pathway Activation

PubMed Central

Pène, Sabrina; Waast, Laetitia; Bonnet, Amandine; Bénit, Laurence

2014-01-01

ABSTRACT Whether NF-κB promoter transactivation by the human T-cell leukemia virus type 1 (HTLV-1) Tax protein requires Tax SUMOylation is still a matter of debate. In this study, we revisited the role of Tax SUMOylation using a strategy based on the targeting of Ubc9, the unique E2 SUMO-conjugating enzyme. We show that either a catalytically inactive form of Ubc9 (Ubc9-C93S) or Ubc9 small interfering RNA (siRNA) dramatically reduces Tax conjugation to endogenous SUMO-1 or SUMO-2/3, demonstrating that as expected, Tax SUMOylation is under the control of the catalytic activity of Ubc9. We further report that a non-SUMOylated Tax protein produced in 293T cells is still able to activate either a transfected or an integrated NF-κB reporter promoter and to induce expression of an NF-κB-regulated endogenous gene. Importantly, blocking Ubc9 activity in T cells also results in the production of a non-SUMOylated Tax that is still fully functional for the activation of a NF-κB promoter. These results provide the definitive evidence that Tax SUMOylation is not required for NF-κB-driven gene induction. IMPORTANCE Human T-cell leukemia virus type 1 is able to transform CD4+ T lymphocytes. The viral oncoprotein Tax plays a key role in this process by promoting cell proliferation and survival, mainly through permanent activation of the NF-κB pathway. Elucidating the molecular mechanisms involved in NF-κB pathway activation by Tax is therefore a key issue to understand HTLV-1-mediated transformation. Tax SUMOylation was initially proposed to be critical for Tax-induced NF-κB promoter activation, which was challenged by our later observation that a low-level-SUMOylated Tax mutant was still functional for activation of NF-κB promoters. To clarify the role of Tax SUMOylation, we set up a new approach based on the inhibition of the SUMOylation machinery in Tax-expressing cells. We show that blocking the SUMO-conjugating enzyme Ubc9 abolishes Tax SUMOylation and that a non

A non-SUMOylated tax protein is still functional for NF-κB pathway activation.

PubMed

Pène, Sabrina; Waast, Laetitia; Bonnet, Amandine; Bénit, Laurence; Pique, Claudine

2014-09-01

Whether NF-κB promoter transactivation by the human T-cell leukemia virus type 1 (HTLV-1) Tax protein requires Tax SUMOylation is still a matter of debate. In this study, we revisited the role of Tax SUMOylation using a strategy based on the targeting of Ubc9, the unique E2 SUMO-conjugating enzyme. We show that either a catalytically inactive form of Ubc9 (Ubc9-C93S) or Ubc9 small interfering RNA (siRNA) dramatically reduces Tax conjugation to endogenous SUMO-1 or SUMO-2/3, demonstrating that as expected, Tax SUMOylation is under the control of the catalytic activity of Ubc9. We further report that a non-SUMOylated Tax protein produced in 293T cells is still able to activate either a transfected or an integrated NF-κB reporter promoter and to induce expression of an NF-κB-regulated endogenous gene. Importantly, blocking Ubc9 activity in T cells also results in the production of a non-SUMOylated Tax that is still fully functional for the activation of a NF-κB promoter. These results provide the definitive evidence that Tax SUMOylation is not required for NF-κB-driven gene induction. Human T-cell leukemia virus type 1 is able to transform CD4(+) T lymphocytes. The viral oncoprotein Tax plays a key role in this process by promoting cell proliferation and survival, mainly through permanent activation of the NF-κB pathway. Elucidating the molecular mechanisms involved in NF-κB pathway activation by Tax is therefore a key issue to understand HTLV-1-mediated transformation. Tax SUMOylation was initially proposed to be critical for Tax-induced NF-κB promoter activation, which was challenged by our later observation that a low-level-SUMOylated Tax mutant was still functional for activation of NF-κB promoters. To clarify the role of Tax SUMOylation, we set up a new approach based on the inhibition of the SUMOylation machinery in Tax-expressing cells. We show that blocking the SUMO-conjugating enzyme Ubc9 abolishes Tax SUMOylation and that a non-SUMOylated Tax still

77 FR 23250 - HIT Standards Committee; Schedule for the Assessment of HIT Policy Committee Recommendations

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-18

... quality, clinical operations, implementation, and privacy and security. Other groups are convened to address specific issues as needed, such as the Nationwide Health Information Network Power Team, the... appropriate workgroup or other special group to develop a report for the HIT Standards Committee, to the...

77 FR 12799 - Census Scientific Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-02

...-SAC). The Committee will address policy, research, and technical issues relating to a full range of... and technical expertise, as appropriate, to address Census Bureau program needs and objectives. The...

75 FR 16078 - Census Scientific Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-31

...-SAC). The Committee will address policy, research, and technical issues relating to a full range of... and technical expertise, as appropriate, to address Census Bureau program needs and objectives. The...

76 FR 54197 - Census Scientific Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-31

...-SAC). The Committee will address policy, research, and technical issues relating to a full range of... scientific and technical expertise, as appropriate, to address Census Bureau program needs and objectives...

Enhancing the use of institutional ethics committees in mental health care in Israel.

PubMed

Bergman-Levy, Tal; Doron, Adiel; D Strous, Rael

2014-01-01

Institutional ethics committees were established and functioned in Israel prior to the application of the Patients Rights Act of 1996. These committees were voluntary and comprised of multidisciplinary teams in order to obtain numerous viewpoints stemming from various different fields. This intent was based on an understanding that the issue of ethics and the process of making ethical decisions inherently address moral and social considerations which are beyond the realm of medical practice. In contrast to the voluntary institutional ethics committees, the Patients Rights Act of 1996 instituted statutory ethics committees. These committees were mandated to investigate defined areas and, in contrast to the former committees that were considered to be valuable as advisory and enlightening entities, their decisions are binding. However, it appears that the utilization of these ethics committees within the domain of mental health facilities is limited in scope and their use varies greatly between institutions. The employment of these committees in mental health institutions focuses mainly around issues that relate to information management and mentally ill patients' refusal of medical treatment. Several explanations exist for this phenomenon. Suggestions as to how the situation may be remedied are addressed as well as the complementary role that these ethics committees may play in modern day clinical practice.

7 CFR 1436.14 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 10 2011-01-01 2011-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in accordance...

7 CFR 1436.14 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in accordance...

26 CFR 31.3406(b)(2)-2 - Original issue discount.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Original issue discount. 31.3406(b)(2)-2... SOURCE Collection of Income Tax at Source § 31.3406(b)(2)-2 Original issue discount. (a) Original issue discount subject to backup withholding. The amount of original issue discount, treated as interest, subject...

School Finance. Trends and Issues.

ERIC Educational Resources Information Center

Hadderman, Margaret, Comp.

During the past several years, policymakers and practitioners have concentrated their energies on resolving equity/adequacy issues, reforming school tax structures, improving schools' efficiency and cost-effectiveness, developing school-based accountability, and exploring alternative cost-cutting and fundraising strategies. Total expenditures for…

Annual committee reports in 1983: Environmental Quality Committee

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

Not Available

1984-01-01

The committee reports several judicial developments under the Endangered Species Act, the Marine Mammal Protection Act, the Federal Insecticide, Fungicide and Rodenticide Act, and the National Environmental Policy Act. Among other issues, the lawsuits dealt with the recovery of attorneys' fees, plans to open forest and offshore areas for resource exploration and development, the incidental taking of porpoises during tuna fishing, and pesticide labeling requirements and proprietary secrets. Although there was no legislative action, there was some rule and guideline writing under administrative development. 112 references.

Tax Wealth in Fifty States.

ERIC Educational Resources Information Center

Halstead, D. Kent

This study presents a scheme for yearly, comparative, computation of state and local government tax capacity and effort. Figures for all states for fiscal year 1975 are presented in extensive tables. The system used is a simplified version of the Representative Tax System, which identifies tax bases, determines national average tax rates for those…

Union women, the tobacco industry, and excise taxes: a lesson in unintended consequences.

PubMed

Balbach, Edith D; Campbell, Richard B

2009-08-01

Between 1987 and 1997, the tobacco industry used the issue of cigarette excise tax increases to create a political partnership with the Coalition of Labor Union Women (CLUW), a group representing female trade unionists in the U.S. This paper documents how the industry created this relationship and the lessons tobacco-control advocates can learn from the industry's example, in order to mitigate possible unintended consequences of advocating excise tax increases. In 1998, under the terms of the Master Settlement Agreement, the tobacco industry began making documents produced in litigation available publicly. Currently, approximately 50 million pages are available online, including substantial documentation of the industry-CLUW relationship. For this study, a comprehensive search of these documents was conducted. The tobacco industry encouraged CLUW's opposition to excise tax increases by emphasizing the economic regressivity of these taxes, discussing excise taxes generically to deflect attention from cigarettes, and encouraging opposition to earmarking cigarette taxes to pay for specific programs. In addition, CLUW received at least $221,500 in financial support between 1987 and 1997 and in-kind support for its conferences, membership materials, and other services. Excise tax increases, if pursued without considering the impacts they may have on low-SES populations, may have unintended consequences. In this case, such proposals may have helped to create a relationship between CLUW and the tobacco industry. Because excise taxes are endorsed in the Framework Convention on Tobacco Control, tobacco-control advocates must understand how to build relationships with low-SES populations and mitigate potential alliances with the tobacco industry.

Taxes and the tobacco wars

PubMed Central

Green, L W

1997-01-01

In this issue (see pages 187 to 191) Dr. Vivian H. Hamilton and associates demonstrate that tax reductions introduced in 5 Canadian provinces in 1994 slowed the rate of decline in cigarette consumption in those jurisdictions. Although both reductions and increases in taxation have been shown to influence tobacco consumption, changes in smoking habits must also be understood in the context of battles being waged on other fronts in the tobacco wars. In addition, more finely detailed analyses are needed to determine the impact of taxation and other factors on the smoking habits of specific subgroups of the population, particularly teenagers. PMID:9012722

Alcohol Taxes and Birth Outcomes

PubMed Central

Zhang, Ning

2010-01-01

This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is −2.5 for beer and wine taxes and −9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes. PMID:20623000

Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

ERIC Educational Resources Information Center

Gordon, David E.; Spuehler, Donald R.

1991-01-01

The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

Discriminatory Religious Schools and Tax Exempt Status. Clearinghouse Publication 75.

ERIC Educational Resources Information Center

Chou, Donald; And Others

In light of two cases soon to be decided by the U.S. Supreme Court--"Bob Jones University v. United States" and "Goldsboro Christian Schools, Inc. v. United States"--this monograph discusses the issue of freedom of religion and racially discriminatory private religious schools. After noting the statutory basis of tax-exempt…

78 FR 22880 - Federal Open Market Committee; Domestic Policy Directive of March 19-20, 2013

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-17

... FEDERAL RESERVE SYSTEM Federal Open Market Committee; Domestic Policy Directive of March 19-20... 271), there is set forth below the domestic policy directive issued by the Federal Open Market... Committee at its meeting held on March 19-20, 2013, which includes the domestic policy directive issued at...

Tax policy as a lifeline: encouraging blood and organ donation through tax credits.

PubMed

Clamon, Joseph B

2008-01-01

This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two model statutes that provide guidance as to how a nonrefundable tax credit for blood and organ donation might operate in the tax code.

Cigarette Excise Taxes in Context: Cautionary Lessons from the U.S. Experience.

PubMed

Campbell, Richard B; Balbach, Edith D

2015-01-01

Cigarette excise taxes are an important tool in the World Health Organization Framework Convention on Tobacco Control strategy for reducing global tobacco consumption. However, contemporary tobacco control efforts also coincide with the proliferation of neoliberal economic programs calling for the withdrawal of state activity from the economy to facilitate trade. In this environment, cigarette excise taxes may be seen less as an instrument of tobacco control than a feature of an economic program that is punitive to lower-income people. This article reviews collaboration between progressive organizations in the United States and the tobacco industry in the 1980s and 1990s, documenting potential sources of unanticipated resistance to excise taxes and highlighting the tobacco industry's capacity to engage in policy issues through third-party surrogates. It is important for those implementing cigarette excise tax increases to distance tobacco control objectives from larger economic policy measures and for tobacco control advocates to build alliances with organizations working for economic fairness in order to address mutual concerns. © SAGE Publications 2015.

Thinking about Tax Reform.

ERIC Educational Resources Information Center

Boskin, Michael J.

1985-01-01

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-30

... Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media AGENCY... regulations on the requirement for ``specified tax return preparers'' to file individual income tax returns.... These regulations provide guidance to specified tax return preparers who prepare and file individual...

76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal... determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The...

76 FR 27744 - Eighty-Fifth Meeting: RTCA Special Committee 159: Global Positioning System (GPS)

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-12

... Committee 159: Global Positioning System (GPS) AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of RTCA Special Committee 159 meeting: Global Positioning System (GPS). SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Special Committee 159: Global Positioning...

75 FR 28318 - Eighty-Second Meeting: RTCA Special Committee 159: Global Positioning System (GPS)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-20

... Committee 159: Global Positioning System (GPS) AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of RTCA Special Committee 159 meeting: Global Positioning System (GPS). SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Special Committee 159: Global Positioning...

75 FR 2581 - Eighty-First Meeting: RTCA Special Committee 159: Global Positioning System (GPS)

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-15

... Committee 159: Global Positioning System (GPS) AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of RTCA Special Committee 159 meeting: Global Positioning System (GPS). SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Special Committee 159: Global Positioning...

Property Taxes and Elderly Mobility

PubMed Central

Shan, Hui

2009-01-01

The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

Association of bond, market, operational, and financial factors with multi-hospital system bond issues.

PubMed

Carpenter, C E; McCue, M J; Hossack, J B

2001-01-01

Despite the growth of multi-hospital systems in the 1990s, their performance in the tax-exempt bond market has not been adequately evaluated. The purpose of this study is to compare bonds issued by multi-hospital systems to those issued by individual hospitals in terms of bond, market, operational, and financial characteristics. The study sample includes 2,078 newly issued, tax-exempt, revenue bonds between 1991 and 1997. The findings indicate that multi-hospital systems issued larger amounts of debt at a lower cost, were more likely to be insured, had higher debt service coverage and higher operating margins.

78 FR 60378 - Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-01

... letter with the following information: Name; Other Name(s) Used and Date(s) (required for FBI check); Date of Birth (required for FBI check); City and State of Birth (required for FBI Check); Current..., among other things, pre-appointment and annual tax checks, and an FBI criminal and subversive name check...

77 FR 60026 - Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-01

...(s) Used and Date(s) (required for FBI check); Date of Birth (required for FBI check); City and State of Birth (required for FBI Check); Current Address; Telephone and Fax Numbers; and email address, if... process includes, among other things, pre-appointment and annual tax checks, and an FBI criminal and...

76 FR 65781 - Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-24

... Date(s) (required for FBI check); Date of Birth (required for FBI check); City and State of Birth (required for FBI Check); Current Address; Telephone and Fax Numbers; and e-mail address, if any... things, pre-appointment and annual tax checks, and an FBI criminal and subversive name check, fingerprint...

Formative Evaluation of "Taxes Influence Behavior" (Lesson #2) from "Tax Whys: Understanding Taxes". Research Report 91.

ERIC Educational Resources Information Center

Agency for Instructional Television, Bloomington, IN.

"Tax Whys: Understanding Taxes" is a series of six video/film instructional programs being produced for the Internal Revenue Service to provide middle school students with an understanding of the reasons for and effects of taxation. This report details both student and teacher evaluations of one of the first programs to be scripted: "Taxes…

7 CFR 1925.3 - Servicing taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The County...

26 CFR 601.401 - Employment taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the Internal...

Season-ahead streamflow forecast informed tax strategies for semi-arid water rights markets

NASA Astrophysics Data System (ADS)

Delorit, J. D.; Block, P. J.

2016-12-01

In many semi-arid regions multisectoral demands stress available water supplies. The Elqui River valley of north central Chile, which draws on limited capacity reservoirs supplied largely by annually variable snowmelt, is one of these cases. This variability forces water managers to develop demand-based allocation strategies which have typically resulted in water right volume reductions, applied equally per right. Compounding this issue is often deferred or delayed infrastructure investments, which has been linked Chile's Coasian approach to water markets, under which rights holders do not pay direct procurement costs, non-use fees, nor taxes. Here we build upon our previous research using forecasts of likely water rights reductions, informed by season-ahead prediction models of October-January (austral growing season) streamflow, to construct annual, forecast-sensitive, per right tax. We believe this tax, to be borne by right holders, will improve the beneficial use of water resources by stimulating water rights trading and improving system efficiency by generating funds for infrastructure investment, thereby reducing free-ridership and conflict between rights holders. Research outputs will include sectoral per right tax assessments, tax revenue generation, Elqui River valley economic output, and water rights trading activity.

Interaction of HTLV-1 Tax protein with calreticulin: implications for Tax nuclear export and secretion.

PubMed

Alefantis, Timothy; Flaig, Katherine E; Wigdahl, Brian; Jain, Pooja

2007-05-01

Human T cell leukemia virus type 1 (HTLV-1) is the etiologic agent of adult T cell leukemia (ATL) and HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). The HTLV-1 transcriptional transactivator protein Tax plays an integral role in virus replication and disease progression. Traditionally, Tax is described as a nuclear protein where it performs its primary role as a transcriptional transactivator. However, recent studies have clearly shown that Tax can also be localized to the cytoplasm where it has been shown to interact with a number of host transcription factors most notably NF-kappaB, constitutive expression of which is directly related to the T cell transforming properties of Tax in ATL patients. The presence of a functional nuclear export signal (NES) within Tax and the secretion of full-length Tax have also been demonstrated previously. Additionally, release of Tax from HTLV-1-infected cells and the presence of cell-free Tax was demonstrated in the CSF of HAM/TSP patients suggesting that the progression to HAM/TSP might be mediated by the ability of Tax to function as an extracellular cytokine. Therefore, in both ATL and HAM/TSP Tax nuclear export and nucleocytoplasmic shuttling may play a critical role, the mechanism of which remains unknown. In this study, we have demonstrated that the calcium binding protein calreticulin interacts with Tax by co-immunoprecipitation. This interaction was found to localize to a region at or near the nuclear membrane. In addition, differential expression of calreticulin was demonstrated in various cell types that correlated with their ability to retain cytoplasmic Tax, particularly in astrocytes. Finally, a comparison of a number of HTLV-1-infected T cell lines to non-infected T cells revealed higher expression of calreticulin in infected cells implicating a direct role for this protein in HTLV-1 infection.

Explanation of Interaction between Iranian Physicians and Government in the Field of Tax: A Qualitative Study.

PubMed

Pakdaman, Mohsen; Pourreza, Abolghasem; Sefiddashti, Sara Emamgholipour; Foroushani, Abbas Rahimi; Abdoli, Ghahreman

2016-02-01

Organization when issuing and renewing medical licenses in order to reduce tax evasion by physicians. Their income rates should be considered carefully with regard to the increases in their incomes to create justice among the different specialties of physicians.

Income tax considerations for forest landowners in the South: a case study on tax planning

Treesearch

Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

1999-01-01

Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

ERIC Educational Resources Information Center

Hauptman, Arthur M.; Gladieux, Lawrence E.

The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

MHD technology transfer, integration, and review committee

NASA Astrophysics Data System (ADS)

1990-05-01

As part of Task 8 of the magnetohydrodynamic (MHD) Integrated Topping Cycle (ITC) project, TRW was given the responsibility to organize, charter and co-chair, with the Department of Energy (DOE), an MHD Technology Transfer, Integration and Review Committee (TTIRC). The TTIRC consists of an Executive Committee (EC) which acts as the governing body, and a General Committee (GC), also referred to as the main or full committee, consisting of representatives from the various POC contractors, participating universities and national laboratories, utilities, equipment suppliers, and other potential MHD users or investors. The purpose of the TTIRC is to: (1) review all Proof-of-Concept (POC) projects and schedules in the national MHD program; to assess their compatibility with each other and the first commercial MHD retrofit plant; (2) establish and implement technology transfer formats for users of this technology; (3) identify interfaces, issues, and funding structures directly impacting the success of the commercial retrofit; (4) investigate and identify the manner in which, and by whom, the above should be resolved; and (5) investigate and assess other participation (foreign and domestic) in the U.S. MHD Program. There are seven sections: introduction; Executive Committee and General Committee activity; Committee activities related to technology transfer; ongoing POC integration activities being performed under the auspices of the Executive Committee; recommendations passed on to the DOE by the Executive Committee; Planned activities for the next six months.

75 FR 5943 - Agenda and Notice of Public Meeting of the Utah Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-05

... COMMISSION ON CIVIL RIGHTS Agenda and Notice of Public Meeting of the Utah Advisory Committee... Civil Rights and the regulations of the Federal Advisory Committee Act (FACA), that a meeting of the... committee to discuss recent Commission and regional activities, discuss current civil rights issues in the...

76 FR 50810 - Seventh Meeting: RTCA Special Committee 219: Attitude and Heading Reference System

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-16

... Committee 219: Attitude and Heading Reference System AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of RTCA Special Committee 219 meeting: Attitude and Heading Reference System. SUMMARY: The FAA is issuing this notice to advise the public of a meeting of RTCA Special Committee 219: Attitude...

75 FR 66431 - Request for Applications for the IRS Advisory Committee on Tax Exempt and Government Entities

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-28

...) Used and Date(s) (required for FBI check); Date of Birth (required for FBI check); City and State of Birth (required for FBI Check); Current Address; Telephone and Fax Numbers; and e-mail address, if any... process includes, among other things, pre-appointment and annual tax checks, and an FBI criminal and...

12 CFR 363.5 - Audit committees.

Code of Federal Regulations, 2010 CFR

2010-01-01

... committee shall include the appointment, compensation, and oversight of the independent public accountant... public accountant the basis for the reports issued under this part. (1) Each insured depository... members who are large customers of the subsidiary institution. (c) Independent public accountant...

12 CFR 363.5 - Audit committees.

Code of Federal Regulations, 2013 CFR

2013-01-01

... committee shall include the appointment, compensation, and oversight of the independent public accountant... public accountant the basis for the reports issued under this part. (1) Each insured depository... members who are large customers of the subsidiary institution. (c) Independent public accountant...

12 CFR 363.5 - Audit committees.

Code of Federal Regulations, 2014 CFR

2014-01-01

... committee shall include the appointment, compensation, and oversight of the independent public accountant... public accountant the basis for the reports issued under this part. (1) Each insured depository... members who are large customers of the subsidiary institution. (c) Independent public accountant...

12 CFR 363.5 - Audit committees.

Code of Federal Regulations, 2012 CFR

2012-01-01

... committee shall include the appointment, compensation, and oversight of the independent public accountant... public accountant the basis for the reports issued under this part. (1) Each insured depository... members who are large customers of the subsidiary institution. (c) Independent public accountant...

78 FR 63224 - Pediatric Oncology Subcommittee of the Oncologic Drugs Advisory Committee; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-23

...] Pediatric Oncology Subcommittee of the Oncologic Drugs Advisory Committee; Notice of Meeting AGENCY: Food... of Committee: Pediatric Oncology Subcommittee of the Oncologic Drugs Advisory Committee. General... oncology indications. The subcommittee will consider and discuss issues relating to the development of each...

Analyzing Tax Policy: A Resource Guide. Economics-Political Science Series.

ERIC Educational Resources Information Center

Swartz, Thomas R.

Part of a series which offers educational resources and teaching techniques related to major social issues to high school social studies classroom teachers, the guide focuses on political and economic aspects of tax policy in the United States. The document is presented in three major chapters. Chapter I explores how economic and political science…

[Accreditation of Independent Ethics Committees].

PubMed

Ramiro Avilés, Miguel A

According to Law 14/2007 and Royal Decree 1090/2015, biomedical research must be assessed by an Research Ethics Committee (REC), which must be accredited as an Research ethics committee for clinical trials involving medicinal products (RECm) if the opinion is issued for a clinical trial involving medicinal products or clinical research with medical devices. The aim of this study is to ascertain how IEC and IECm accreditation is regulated. National and regional legislation governing biomedical research was analysed. No clearly-defined IEC or IECm accreditation procedures exist in the national or regional legislation. Independent Ethics Committees are vital for the development of basic or clinical biomedical research, and they must be accredited by an external body in order to safeguard their independence, multidisciplinary composition and review procedures. Copyright © 2016 SESPAS. Publicado por Elsevier España, S.L.U. All rights reserved.

Cut income taxes with reorganization planning.

PubMed

Miller, J E

1985-04-01

It is necessary to plan when reorganizing a corporate structure, to minimize taxes at the tax-exempt parent organization level and avoid unexpected tax consequences at year-end. With an awareness of the income tax rules, proper debt structuring during the reorganization phase is possible and should enable the financial manager to minimize total income tax.

76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-04

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-18

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The text of those temporary regulations published in...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

75 FR 5944 - Agenda and Notice of Public Meeting of the Wyoming Advisory Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-05

... COMMISSION ON CIVIL RIGHTS Agenda and Notice of Public Meeting of the Wyoming Advisory Committee... Civil Rights (Commission), and the regulations of the Federal Advisory Committee Act (FACA), that a... the meeting is to brief the committee on civil rights issues and the state of civil rights in Wyoming...

Federal Interagency Committee on Indoor Air Quality

EPA Pesticide Factsheets

The Federal Interagency Committee on Indoor Air Quality (CIAQ), which meets three times a year, was established by Congress to coordinate the activities of the Federal Government on issues relating to Indoor Air Quality.

A Hospital-Based Committee of Moral Philosophy to Revive Ethics.

PubMed

Illy, Margaux; Le Coz, Pierre; Mege, Jean-Louis

2017-08-15

The Méditerranée Infection Foundation's primary goal is supporting a research hospital for the treatment of infectious diseases in Marseille. The main objective of this innovative center is to understand the mechanisms of contagion and face them. The Foundation will include a committee on moral philosophy that will accompany and supervise biomedical research. This is not a conventional ethics committee, frequently giving rise to a board's bureaucratic excesses, which might slow down creative biomedical clinical research without necessarily restricting abuses. Moral philosophy, however, can handle contemporary biomedical issues. In all its diversity, this discipline is able to enrich the debate on medical issues, thanks to many philosophical currents such as deontological ethics and consequentialism. The purpose of this committee is therefore to advance reflection on the bioethical issues encountered in biomedical research in infectious diseases, while respecting the precepts of moral philosophy. © The Author 2017. Published by Oxford University Press for the Infectious Diseases Society of America. All rights reserved. For permissions, e-mail: journals.permissions@oup.com.

77 FR 54615 - Astronomy and Astrophysics Advisory Committee #13883; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-05

... NATIONAL SCIENCE FOUNDATION Astronomy and Astrophysics Advisory Committee 13883; Notice of Meeting... Science Foundation announces the following Astronomy and Astrophysics Advisory Committee ( 13883) meeting... on issues within the field of astronomy and astrophysics that are of mutual interest and concern to...

78 FR 61400 - Astronomy and Astrophysics Advisory Committee #13883; Notice of Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-03

... NATIONAL SCIENCE FOUNDATION Astronomy and Astrophysics Advisory Committee 13883; Notice of Meeting... Science Foundation announces the following Astronomy and Astrophysics Advisory Committee ( 13883) meeting...) on issues within the field of astronomy and astrophysics that are of mutual interest and concern to...

75 FR 34182 - Federal Prevailing Rate Advisory Committee; Cancellation of Upcoming Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-16

... OFFICE OF PERSONNEL MANAGEMENT Federal Prevailing Rate Advisory Committee; Cancellation of... Prevailing Rate Advisory Committee is issuing this notice to cancel the June 17, 2010, public [email protected] ; or FAX: (202) 606-4264. Sheldon Friedman, Chairman, Federal Prevailing Rate...

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

PubMed

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

2015-01-01

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

The Fiscal Impact of Tax-Credit Scholarships in Oklahoma. School Choice Issues in the State

ERIC Educational Resources Information Center

Gottlob, Brian

2009-01-01

This analysis examines the demographics of the special needs population in public and private schools in Oklahoma and estimates the impact on school enrollments providing tax credit funded scholarship grants for special needs students. The author and his colleagues develop a model that shows how the expenditures of Oklahoma's school districts vary…

Section of Cybernetics in Mining of Mining Committee of Polish Academy of Sciences - Pro Memoria

NASA Astrophysics Data System (ADS)

Wojaczek, Antoni; Miśkiewicz, Kazimierz

2017-09-01

Section of Cybernetics in Mining of Mining Committee of Polish Academy of Science (PAN) has been created by PAN Mining Committee in 1969. It was a section in Mining Committee of PAN, whose operation range included widely understood issues of automation, telecommunication and informatics in mining industry. The main operation method of the Section was to organize the periodic conferences dedicated to issues of control systems in mining. The first conference took place in 1971 in Katowice. Together with new (the current one) term of office of Mining Committee of PAN this Section ceased to exist. The paper presents (pro memoria) over 40 year long conference output of this Section that functioned within the scope of operation of Mining Committee of PAN up to 12th January 2016.

26 CFR 31.6302-2 - Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).

Code of Federal Regulations, 2011 CFR

2011-04-01

... taxes under the Railroad Retirement Tax Act (RRTA). (a) General rule. Except as otherwise provided in this section, the rules of § 31.6302-1 determine the time and manner of making deposits of employee tax... payments made after December 31, 1992. Railroad retirement taxes described in section 3221(c) arising...

76 FR 21894 - Federal Open Market Committee; Domestic Policy Directive of March 15, 2011