Sample records for tax refund payments

  1. 76 FR 5070 - Offset of Tax Refund Payments To Collect Delinquent State Unemployment Compensation Debts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ... Payments To Collect Delinquent State Unemployment Compensation Debts AGENCY: Financial Management Service... (referred to as ``tax refund offset'') to collect delinquent State unemployment compensation debts. The Department of the Treasury (Treasury) will incorporate the procedures necessary to collect State unemployment...

  2. 31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Offset of tax refund payments to collect past-due support. 285.3 Section 285.3 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE DEBT...

  3. 31 CFR 285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... collect past-due, legally enforceable nontax debt. 285.2 Section 285.2 Money and Finance: Treasury... Official Offset § 285.2 Offset of tax refund payments to collect past-due, legally enforceable nontax debt...) General rule. (1) A Federal agency (as defined in 26 U.S.C. 6402(g)) that is owed by a person a past-due...

  4. 42 CFR 408.88 - Refund of group payments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following circumstances...

  5. 42 CFR 408.88 - Refund of group payments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following circumstances...

  6. 42 CFR 408.88 - Refund of group payments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following circumstances...

  7. 42 CFR 408.88 - Refund of group payments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following circumstances...

  8. 42 CFR 408.88 - Refund of group payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following circumstances...

  9. 29 CFR 4903.32 - Tax refund offset procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Tax refund offset procedures. 4903.32 Section 4903.32 Labor... RULES AND PROCEDURES DEBT COLLECTION Tax Refund Offset § 4903.32 Tax refund offset procedures. (a) General. Before referring a debt for tax refund offset, the PBGC will complete the procedures specified in...

  10. 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...

  11. 7 CFR 3.46 - Offset against tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Offset against tax refunds. 3.46 Section 3.46 Agriculture Office of the Secretary of Agriculture DEBT MANAGEMENT Administrative Offset § 3.46 Offset against tax refunds. USDA will take action to effect administrative offset against tax refunds due to debtors...

  12. 47 CFR 1.1951 - Offset against tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Offset against tax refunds. 1.1951 Section 1... Claims Owed the United States Cooperation with the Internal Revenue Service § 1.1951 Offset against tax refunds. The Commission will take action to effect administrative offset against tax refunds due to...

  13. 26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., credit or abatement; determination of correct tax liability. 601.105 Section 601.105 Internal Revenue... abatement; determination of correct tax liability. (a) Processing of returns. When the returns are filed in... made for the payment of any additional tax so resulting, or refund is made of any overpayment. Returns...

  14. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  16. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

  20. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

  1. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 3 2013-04-01 2013-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

  2. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 3 2012-04-01 2012-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

  3. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 3 2014-04-01 2014-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

  4. 19 CFR 4.24 - Application for refund of tonnage tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Application for refund of tonnage tax. 4.24...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.24 Application for refund of tonnage tax. (a) The authority to make refunds in accordance with section 26 of the...

  5. 29 CFR 4903.33 - Referral of debt for tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Referral of debt for tax refund offset. 4903.33 Section... AND ADMINISTRATIVE RULES AND PROCEDURES DEBT COLLECTION Tax Refund Offset § 4903.33 Referral of debt for tax refund offset. The Director of the Financial Operations Department (or a department official...

  6. 7 CFR 400.141 - Internal Revenue Service (IRS) Tax Refund Offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Internal Revenue Service (IRS) Tax Refund Offset. 400...-Regulations for the 1986 and Succeeding Crop Years § 400.141 Internal Revenue Service (IRS) Tax Refund Offset... debt owing to any Federal agency by offset against a taxpayer's Federal income tax refund. This section...

  7. Montana fuel tax refunds : draft final report.

    DOT National Transportation Integrated Search

    2011-11-01

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

  8. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment... advanced biofuel producer who receives payments under this subpart may be required to refund such payments... General for appropriate action. (a) An eligible advanced biofuel producer receiving payments under this...

  9. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment Program General Provisions § 4288.134 Refunds and interest payments. An eligible advanced biofuel producer...) An eligible advanced biofuel producer receiving payments under this subpart shall become ineligible...

  10. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment Program General Provisions § 4288.134 Refunds and interest payments. An eligible advanced biofuel producer...) An eligible advanced biofuel producer receiving payments under this subpart shall become ineligible...

  11. 42 CFR 60.54 - Payment of refunds by schools.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Payment of refunds by schools. 60.54 Section 60.54... ASSISTANCE LOAN PROGRAM The School § 60.54 Payment of refunds by schools. A participating school must pay... subsequent holder of the loan note, if the school has knowledge of the holder's identity). At the same time...

  12. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

  13. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

  14. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

  15. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

  16. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

  17. The Use of Refundable Tax Credits to Increase Low-Income Children's After-School Physical Activity Level.

    PubMed

    Dunton, Genevieve; Ebin, Vicki J; Efrat, Merav W; Efrat, Rafael; Lane, Christianne J; Plunkett, Scott

    2015-06-01

    The current study investigates the extent to which a refundable tax credit could be used to increase low-income children's after-school physical activity levels. An experimental study was conducted evaluating the effectiveness of an intervention offering a simulated refundable tax credit to parents of elementary-school-age children (n = 130) for enrollment in after-school physical activity programs. A randomized controlled design was used, with data collected at baseline, immediately following the 4-month intervention (postintervention), and 6 weeks after the end of the intervention (follow-up). Evaluation measures included (1) enrollment rate, time spent, weekly participation frequency, duration of enrollment, and long-term enrollment patterns in after-school physical activity programs and (2) moderate to vigorous physical activity. The simulated tax credits did not significantly influence low-income children's rates of enrollment in after-school physical activity programs, frequency of participation, time spent in after-school physical activity programs, and overall moderate-to-vigorous intensity physical activity at postintervention or follow-up. The use of refundable tax credits as incentives to increase participation in after-school physical activity programs in low-income families may have limited effectiveness. Lawmakers might consider other methods of fiscal policy to promote physical activity such as direct payment to after-school physical activity program providers for enrolling and serving a low-income child in a qualified program, or improvements to programming and infrastructure.

  18. 7 CFR 792.19 - Referral of delinquent debts to IRS for tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Referral of delinquent debts to IRS for tax refund... POLICIES AND PROCEDURES § 792.19 Referral of delinquent debts to IRS for tax refund offset. FSA may refer legally enforceable delinquent debts to IRS to be offset against tax refunds due to debtors under 26 U.S.C...

  19. 7 CFR 1403.18 - Referral of delinquent debts to IRS or tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Referral of delinquent debts to IRS or tax refund... POLICIES AND PROCEDURES § 1403.18 Referral of delinquent debts to IRS or tax refund offset. CCC may refer legally enforceable delinquent debts to IRS to be offset against tax refunds due to debtors under 26 U.S.C...

  20. 36 CFR 1201.41 - What are NARA's procedures for collecting debts by tax refund offset?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... for collecting debts by tax refund offset? 1201.41 Section 1201.41 Parks, Forests, and Public Property NATIONAL ARCHIVES AND RECORDS ADMINISTRATION GENERAL RULES COLLECTION OF CLAIMS Tax Refund Offset § 1201.41 What are NARA's procedures for collecting debts by tax refund offset? (a) NARA's Financial Services...

  1. The Use of Refundable Tax Credits to Increase Low-Income Children's After-School Physical Activity Level

    PubMed Central

    Dunton, Genevieve; Ebin, Vicki J.; Efrat, Merav W.; Efrat, Rafael; Lane, Christianne J.; Plunkett, Scott

    2014-01-01

    Objective The present study investigates the extent to which a refundable tax credit could be used to increase low income children's after-school physical activity levels. Methods An experimental study was conducted evaluating the effectiveness of an intervention offering a simulated refundable tax credit to parents of elementary school-age children (n=130) for enrollment in after-school physical activity programs. A randomized-controlled design was used, with data collected at baseline, immediately following the four month intervention (post-intervention), and six-weeks after the end of the intervention (follow-up). Evaluation measures included: (a) enrollment rate, time spent, weekly participation frequency, duration of enrollment and long term enrollment patterns in after-school physical activity programs; and (b) moderate-to-vigorous physical activity (MVPA). Results The simulated tax credits did not significantly influence low- income children's rates of enrollment in after-school physical activity programs, frequency of participation, time spent in after-school physical activity programs, and overall moderate-to-vigorous intensity physical activity at post-intervention or follow-up. Conclusion The use of refundable tax credits as incentives to increase participation in after-school physical activity programs in low-income families may have limited effectiveness. Lawmakers might consider other methods of fiscal policy to promote physical activity such as direct payment to after-school physical activity program providers for enrolling and serving a low- income child in a qualified program, or improvements to programming and infrastructure. PMID:25184738

  2. 26 CFR 514.9 - Refund of excess tax withheld.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.9 Refund of excess tax withheld. (a) Years 1952... taxpayer to file an income tax return (Form 1040NB France for individuals and Form 1120NB France for... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the...

  3. 45 CFR 2506.41 - What are the Corporation's procedures for collecting debts by tax refund offset?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... collecting debts by tax refund offset? 2506.41 Section 2506.41 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Tax Refund Offset § 2506.41 What are the Corporation's procedures for collecting debts by tax refund offset? (a) The...

  4. 45 CFR 1150.31 - What are the Endowment's procedures for collecting debts by tax refund offset?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... debts by tax refund offset? 1150.31 Section 1150.31 Public Welfare Regulations Relating to Public... COLLECTION OF CLAIMS Tax Refund Offset § 1150.31 What are the Endowment's procedures for collecting debts by tax refund offset? (a) The Chairperson will be the point of contact with the Treasury for...

  5. 31 CFR 5.11 - How will Treasury entities use tax refund offset to collect a Treasury debt?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Treasury entities use tax refund offset to collect a Treasury debt? (a) Tax refund offset. In most cases... Treasury Offset Program any past-due, legally enforceable debt for collection by tax refund offset. See 26... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false How will Treasury entities use tax...

  6. Non-refundable tax credits are an inequitable policy instrument for promoting physical activity among Canadian children.

    PubMed

    Spence, John C; Holt, Nicholas L; Sprysak, Christopher J; Spencer-Cavaliere, Nancy; Caulfield, Timothy

    2012-01-01

    A clear income gradient exists for the sport and physical activity (PA) participation of Canadian children. Governments in Canada recently introduced tax credits to alleviate the financial burden associated with registering a child in organized physical activity (including sport). The majority of these credits, including the Children's Fitness Tax Credit, are non-refundable (i.e., reduces the amount of income tax a person pays). Such credits are useful only for individuals who incur a certain level of tax liability. Thus, low-income families who may pay little or no income tax will not benefit from the presence of non-refundable tax credits. In this commentary, we argue that the non-refundable tax credit is inherently inequitable for promoting PA. We suggest that a combination of refundable tax credits and subsidized programming for low-income children would be more equitable than the current approach of the Canadian government and several provinces that are expending approximately $200 million to support these credits.

  7. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

  8. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

  9. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

  10. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

  11. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

  12. 27 CFR 25.283 - Claims for refund of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... this section. (e) Filing of claim. Claim for refund of tax shall be filed on Form 2635 (5620.8). Claims... filing the claim, the address of the brewery from which the beer was removed, and the address of the...

  13. 36 CFR 1201.40 - Which debts can NARA refer to the Treasury for collection by offsetting tax refunds?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  14. 45 CFR 2506.40 - Which debts can the Corporation refer to Treasury for collection by offsetting tax refunds?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  15. 25 CFR 513.20 - What debts can the Commission refer to Treasury for collection by administrative and tax refund...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEBT COLLECTION Administrative and Tax Refund Offset § 513.20 What debts can the Commission refer to Treasury for collection by administrative and tax... person to the Treasury for administrative and tax refund offset if the debt: (1) Has been delinquent for...

  16. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... tax refunds of persons owing past due legally enforceable debts to NSF. (b) For purposes of this section, a past-due legally enforceable debt referable to the IRS is a debt which is owed to the United... has not been delinquent for more than ten years at the time the offset is made; (2) Cannot be...

  17. 45 CFR 1150.30 - Which debts can the Endowment refer to the Treasury for collection by offsetting tax refunds?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ENDOWMENT FOR THE ARTS COLLECTION OF CLAIMS Tax Refund Offset § 1150.30 Which debts can the Endowment refer... enforceable debt referable to the Treasury for tax refund offset is a debt that is owed to the Endowment and... the Treasury regulations relating to the eligibility of a debt for tax return offset (31 CFR 285.2...

  18. 36 CFR 1011.11 - How will the Presidio Trust use tax refund offset to collect a debt?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false How will the Presidio Trust... PRESIDIO TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.11 How will the Presidio Trust use tax refund offset to collect a debt? (a) Tax refund offset. In most cases, the FMS uses the...

  19. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Claims for credit or refund by tax return preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

  20. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income and the number of exemptions claimed on the Federal income tax return are taken into account in... the laws of State X. Thus, this amount may not be taken into account by the refund officer of State X... page that it is made under this section and shall be signed by the refund officer. In general, the...

  1. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

  2. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

  3. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

  4. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

  5. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors (except...

  6. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors (except...

  7. The impact of voting on tax payments

    PubMed Central

    Wahl, Ingrid; Muehlbacher, Stephan; Kirchler, Erich

    2010-01-01

    This study examines whether participating in governmental decisions influences taxpayers’ cooperation. The results of experiment 1 show that participants tend to contribute more when they can vote on different rules for a public good game. Experiment 2 reveals that tax payments are lowest in a tax simulation when participants benefit from tax payments and can not vote. However, when the participants did not benefit from tax payments, voting had no impact and cooperation was about the same as when participants benefited and could vote. Furthermore, voting increases procedural fairness and trust mediates the effect of procedural fairness on tax payments. PMID:21654938

  8. 37 CFR 201.6 - Payment and refund of Copyright Office fees.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2013-07-01 2013-07-01 false Payment and refund of Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF... stamps. (3) For services where fees are calculated on an hourly basis, such as preparation of a search...

  9. 37 CFR 201.6 - Payment and refund of Copyright Office fees.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2014-07-01 2014-07-01 false Payment and refund of Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights U.S. COPYRIGHT OFFICE... stamps. (3) For services where fees are calculated on an hourly basis, such as preparation of a search...

  10. 37 CFR 201.6 - Payment and refund of Copyright Office fees.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2012-07-01 2012-07-01 false Payment and refund of Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF... stamps. (3) For services where fees are calculated on an hourly basis, such as preparation of a search...

  11. 20 CFR 408.945 - When will we suspend tax refund offset?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we suspend tax refund offset? 408.945 Section 408.945 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN..., you notify us that you are exercising a right described in § 408.942(a) of this subpart and submit...

  12. 78 FR 76889 - Proposed Addendum to the Interagency Policy Statement on Income Tax Allocation in a Holding...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ... Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure AGENCY: Board of... ``Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure'' (63 FR 64757, Nov. 23... appropriate relationship regarding the payment of taxes and treatment of tax refunds. The Proposed Addendum...

  13. 7 CFR 97.178 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... VARIETY AND PROTECTION Fees and Charges § 97.178 Refunds. Money paid by mistake or excess payments shall be refunded, but a mere change of plans after the payment of money, as when a party decides to... of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections...

  14. 26 CFR 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 26 CFR 302.1-5 - Payment of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 24 CFR 17.159 - Application of offset funds: Federal payment is insufficient to cover amount of debt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...: Federal payment is insufficient to cover amount of debt. 17.159 Section 17.159 Housing and Urban... Procedures for the Collection of Claims by the Government Irs Tax Refund and Federal Payment Offset... insufficient to cover amount of debt. If an offset of a Federal payment is insufficient to satisfy a debt, the...

  18. 76 FR 52862 - Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-24

    ... 40 Cigars and cigarettes, Claims, Electronic fund transfers, Excise taxes, Labeling, Packaging and... that are not required to pay taxes through electronic funds transfer (EFT), this first payment period..., Electronic funds transfers, Excise taxes, Exports, Food additives, Fruit juices, Labeling, Liquors, Packaging...

  19. 22 CFR 51.53 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

  20. 22 CFR 51.53 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

  1. 22 CFR 51.53 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

  2. 22 CFR 51.53 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

  3. 22 CFR 51.53 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

  4. 26 CFR 302.1-7 - Claims for credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955... the claim and should be filed with the district director of the district in which the tax was paid... and former owner. (c) Refund payable to Attorney General. All refund of taxes paid by the Attorney...

  5. 27 CFR 53.158 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Payment of tax by... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES... Taxes § 53.158 Payment of tax by electronic fund transfer. (a) In general. For return periods after...

  6. 26 CFR 1.1494-1 - Returns; payment and collection of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... having as one of its principal purposes the avoidance of Federal income taxes. If the plan has been so... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Returns; payment and collection of tax. 1.1494...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1494-1 Returns; payment and...

  7. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

  8. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

  9. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

  10. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

  11. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

  12. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on Form 5000.24, as provided in §§ 25...

  13. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25...

  14. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25...

  15. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25...

  16. 27 CFR 46.234 - Tax payment deadline.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... Public Law 111-3 specifies a tax payment deadline of August 1, 2009. However, section 5703(b)(2)(E) of...

  17. 27 CFR 46.234 - Tax payment deadline.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... Public Law 111-3 specifies a tax payment deadline of August 1, 2009. However, section 5703(b)(2)(E) of...

  18. 27 CFR 46.234 - Tax payment deadline.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... Public Law 111-3 specifies a tax payment deadline of August 1, 2009. However, section 5703(b)(2)(E) of...

  19. 27 CFR 46.234 - Tax payment deadline.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... Public Law 111-3 specifies a tax payment deadline of August 1, 2009. However, section 5703(b)(2)(E) of...

  20. 27 CFR 46.234 - Tax payment deadline.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... Public Law 111-3 specifies a tax payment deadline of August 1, 2009. However, section 5703(b)(2)(E) of...

  1. 47 CFR 1.1160 - Refunds of regulatory fees.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Refunds of regulatory fees. 1.1160 Section 1... Statutory Charges and Procedures for Payment § 1.1160 Refunds of regulatory fees. (a) Regulatory fees will be refunded, upon request, only in the following instances: (1) When no regulatory fee is required or...

  2. 26 CFR 1.149(d)-1 - Limitations on advance refundings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) The yield on all the investments (including investment property and tax-exempt bonds) in the refunding... are invested in tax-exempt bonds and a portion of the proceeds are invested in nonpurpose investments... nonpurpose investments in the refunding escrow, and the weighted average maturity of nonpurpose investments...

  3. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 27 CFR 25.163 - Method of tax payment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Method of tax payment. 25.163 Section 25.163 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method...

  9. 26 CFR 1.860-4 - Claim for credit or refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

  10. 26 CFR 1.860-4 - Claim for credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

  11. 26 CFR 1.860-4 - Claim for credit or refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

  12. 26 CFR 1.860-4 - Claim for credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

  13. 7 CFR 17.10 - Refunds and insurance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... replacement of the commodity. (2) For payment under paragraph (a) of this section, the local currency refunded... Office of the Secretary of Agriculture SALES OF AGRICULTURAL COMMODITIES MADE AVAILABLE UNDER TITLE I OF... applicable Agricultural Commodities Agreement between the U.S. and the participant. (b) Adjustment refunds...

  14. 7 CFR 17.10 - Refunds and insurance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... replacement of the commodity. (2) For payment under paragraph (a) of this section, the local currency refunded... Office of the Secretary of Agriculture SALES OF AGRICULTURAL COMMODITIES MADE AVAILABLE UNDER TITLE I OF... applicable Agricultural Commodities Agreement between the U.S. and the participant. (b) Adjustment refunds...

  15. 26 CFR 1.860-4 - Claim for credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If the allowance...

  16. 15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

  17. 15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

  18. 15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

  19. 15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

  20. 15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

  1. 26 CFR 49.4261-8 - Examples of payments not subject to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Examples of payments not subject to tax. 49.4261...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-8 Examples..., 4293, or 4294 the following are examples of payments not subject to tax: (a) Exchange of prepaid order...

  2. 26 CFR 301.6316-8 - Refunds and credits in foreign currency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Refunds and credits in foreign currency. 301....6316-8 Refunds and credits in foreign currency. (a) Refunds. The refund of any overpayment of tax which has been paid under section 6316 in foreign currency may, in the discretion of the Commissioner, be...

  3. 27 CFR 44.67 - Payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Payment of tax. 44.67 Section 44.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES...

  4. 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.

  5. 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

  6. The insurance refund request: a legal analysis.

    PubMed

    Rollman, S O

    1998-12-01

    When an insurance payment is made erroneously to a healthcare provider and no contract between the insurer and provider addresses the issue of refunding such payments, the law relating to restitution generally applies. Restitution does not apply, however, to three exceptions that the courts have used to refuse claims by insurers for refunds of overpayments: the innocent third-party creditor exception, whereby the healthcare provider cannot be unjustly enriched by the overpayment, cannot have induced the mistaken payment, and cannot have known beforehand that the insurer was not obligated to pay; the material change in position exception, whereby the healthcare provider in good faith accepts an overpayment and so does not pursue other means of payment; and the assumption of the risk exception, which occurs when the insurer pays a claim without having complete information about it.

  7. 20 CFR 416.1235 - Exclusion of certain payments related to tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exclude for the 9 months following the month of receipt the following funds received on or after March 2...); or (3) Any payment of a refundable credit pursuant to section 24 of the Internal Revenue Code... before March 2, 2004, we will exclude for the month following the month of receipt the unspent portion of...

  8. 34 CFR 685.306 - Payment of a refund or return of title IV, HEA program funds to the Secretary.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Payment of a refund or return of title IV, HEA program funds to the Secretary. 685.306 Section 685.306 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION WILLIAM D. FORD...

  9. 75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-01

    ... Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal... their required 2009 estimated income tax payments. The temporary regulations implement section 1212 of... Revenue Code (Code) to provide for reduced 2009 estimated income tax payments for certain qualified...

  10. 27 CFR 25.166 - Payment of reduced rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

  11. 27 CFR 25.166 - Payment of reduced rate of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

  12. 27 CFR 25.166 - Payment of reduced rate of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

  13. 27 CFR 25.166 - Payment of reduced rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

  14. 27 CFR 25.166 - Payment of reduced rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

  15. 27 CFR 46.233 - Payment of floor stocks tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.233 Payment of floor stocks tax. (a...

  16. 27 CFR 46.233 - Payment of floor stocks tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.233 Payment of floor stocks tax. (a...

  17. 27 CFR 46.233 - Payment of floor stocks tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.233 Payment of floor stocks tax. (a...

  18. 27 CFR 46.233 - Payment of floor stocks tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.233 Payment of floor stocks tax. (a...

  19. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax is...

  20. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax is...

  1. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax is...

  2. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax is...

  3. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax is...

  4. 34 CFR 80.21 - Payment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... program income, refunds, and audit recoveries on payment. (1) Grantees and subgrantees shall disburse repayments to and interest earned on a revolving fund before requesting additional cash payments for the same... disburse program income, rebates, refunds, contract settlements, audit recoveries and interest earned on...

  5. 44 CFR 13.21 - Payment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., refunds, and audit recoveries on payment. (1) Grantees and subgrantees shall disburse repayments to and interest earned on a revolving fund before requesting additional cash payments for the same activity. (2... income, rebates, refunds, contract settlements, audit recoveries and interest earned on such funds before...

  6. 32 CFR 33.21 - Payment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., refunds, and audit recoveries on payment. (1) Grantees and subgrantees shall disburse repayments to and interest earned on a revolving fund before requesting additional cash payments for the same activity. (2... income, rebates, refunds, contract settlements, audit recoveries and interest earned on such funds before...

  7. 27 CFR 25.165 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance... dollars in beer taxes combining tax liabilities incurred under this part and parts 26 and 27 of this chapter, shall use a commerical bank in making payment by electronic fund transfer (EFT) of beer taxes...

  8. 27 CFR 25.165 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance... dollars in beer taxes combining tax liabilities incurred under this part and parts 26 and 27 of this chapter, shall use a commerical bank in making payment by electronic fund transfer (EFT) of beer taxes...

  9. 27 CFR 25.165 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance... dollars in beer taxes combining tax liabilities incurred under this part and parts 26 and 27 of this chapter, shall use a commerical bank in making payment by electronic fund transfer (EFT) of beer taxes...

  10. 27 CFR 25.165 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance... dollars in beer taxes combining tax liabilities incurred under this part and parts 26 and 27 of this chapter, shall use a commerical bank in making payment by electronic fund transfer (EFT) of beer taxes...

  11. 27 CFR 25.165 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance... dollars in beer taxes combining tax liabilities incurred under this part and parts 26 and 27 of this chapter, shall use a commerical bank in making payment by electronic fund transfer (EFT) of beer taxes...

  12. 26 CFR 301.6405-1 - Reports of refunds and credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (including any qualified State individual income tax collected by the Federal Government), war profits tax, excess profits tax, estate tax, or gift tax. An exception is provided under which refunds and credits made after July 1, 1972, and attributable to an election under section 165(h) to deduct a disaster loss...

  13. 27 CFR 26.112a - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... to or exceeding five million dollars in wine taxes combining tax liabilities incurred under this part... succeeding calendar year. Payment by cash, check, or money order, of distilled spirits taxes, wine taxes, or... summarized separately for distilled spirits taxes, wine taxes, or beer taxes, and is defined as the gross tax...

  14. 27 CFR 70.122 - Authority to make credits or refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122 Authority to make credits or refunds. The appropriate TTB officer, within the applicable period of...

  15. 27 CFR 70.122 - Authority to make credits or refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122 Authority to make credits or refunds. The appropriate TTB officer, within the applicable period of...

  16. 25 CFR 170.917 - Can tribes receive direct payment of tribal employment taxes or fees?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Preference § 170.917 Can tribes receive direct payment of tribal employment taxes or fees? This section... payment schedule. Tribes may consider requesting direct payment of tribal employment taxes or fees from... 25 Indians 1 2010-04-01 2010-04-01 false Can tribes receive direct payment of tribal employment...

  17. 27 CFR 28.131 - Application for return of wines withdrawn without payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... wines withdrawn without payment of tax. 28.131 Section 28.131 Alcohol, Tobacco Products and Firearms... Withdrawal of Wine Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign... Return of Wines to Bonded Wine Cellar § 28.131 Application for return of wines withdrawn without payment...

  18. 7 CFR 3431.19 - Payment and tax liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., AND EXTENSION SERVICE, DEPARTMENT OF AGRICULTURE VETERINARY MEDICINE LOAN REPAYMENT PROGRAM Administration of the Veterinary Medicine Loan Repayment Program § 3431.19 Payment and tax liability. (a) Loan...

  19. 24 CFR 220.806 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... refund of insurance premium. Upon termination of loan insurance contract by a payment in full or by a... equal to the pro rata portion of the current annual loan insurance premium theretofore paid which is... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Pro rata refund of insurance...

  20. 24 CFR 220.806 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... refund of insurance premium. Upon termination of loan insurance contract by a payment in full or by a... equal to the pro rata portion of the current annual loan insurance premium theretofore paid which is... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Pro rata refund of insurance...

  1. 25 CFR 117.3 - Payment of taxes of Indians under 21 years of age.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Payment of taxes of Indians under 21 years of age. 117.3... CERTIFICATES OF COMPETENCY § 117.3 Payment of taxes of Indians under 21 years of age. All taxes assessed... direct to the collector from the rents and income derived from such lands, and the balance, if any, of...

  2. Modify Federal Tax Code to Create Incentives for Individuals to Obtain Coverage

    PubMed Central

    McGlynn, Elizabeth A.

    2011-01-01

    Abstract This article explores how a refundable tax credit to offset the cost of health insurance premiums would affect health system performance along nine dimensions. A refundable tax credit would produce a slight gain in health as measured by life expectancy; 2.3 to 10 million people would become newly insured under this policy change. It is uncertain how the policy would affect waste or patient experience. Refundable tax credits would have no discernable effect on total health care spending, overall consumer financial risk, reliability of care, or health system capacity. Implementing refundable tax credits would be relatively easy. PMID:28083204

  3. Modify Federal Tax Code to Create Incentives for Individuals to Obtain Coverage.

    PubMed

    McGlynn, Elizabeth A

    2011-01-01

    This article explores how a refundable tax credit to offset the cost of health insurance premiums would affect health system performance along nine dimensions. A refundable tax credit would produce a slight gain in health as measured by life expectancy; 2.3 to 10 million people would become newly insured under this policy change. It is uncertain how the policy would affect waste or patient experience. Refundable tax credits would have no discernable effect on total health care spending, overall consumer financial risk, reliability of care, or health system capacity. Implementing refundable tax credits would be relatively easy.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Payment of gross production tax on lead and zinc. 215.21... ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw Indian Agency is hereby authorized and directed to pay at the...

  6. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Payment of gross production tax on lead and zinc. 215.21... ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw Indian Agency is hereby authorized and directed to pay at the...

  7. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Payment of gross production tax on lead and zinc. 215.21 Section 215.21 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEAD AND ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and...

  8. 26 CFR 1.667-1 - Denial of refund to trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Denial of refund to trusts. 1.667-1 Section 1.667-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Beginning Before January 1, 1969 § 1.667-1 Denial of refund to trusts. (a) If an amount is deemed under...

  9. 26 CFR 1.667-1 - Denial of refund to trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of refund to trusts. 1.667-1 Section 1.667-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Before January 1, 1969 § 1.667-1 Denial of refund to trusts. (a) If an amount is deemed under section 666...

  10. 27 CFR 24.272 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Payment of gross production tax on lead and zinc. 215.21 Section 215.21 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEAD AND ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw...

  12. 25 CFR 215.21 - Payment of gross production tax on lead and zinc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Payment of gross production tax on lead and zinc. 215.21 Section 215.21 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEAD AND ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw...

  13. 26 CFR 1.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax return preparer. The electronic portion of the return or claim for refund may be contained on a replica of an official form or on an unofficial form. On an unofficial form, however, data entries must reference the line numbers or descriptions on an official form. (3) For electronically filed Forms 1040EZ...

  14. 27 CFR 26.112 - Returns for deferred payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... For purposes of this section: Debt as used in this section means past-due, legally enforceable State... Treasury. Past-due, legally enforceable State income tax obligation means a debt which resulted from: (1) A... and which has not been delinquent for more than 10 years. State means the several States of the United...

  16. 7 CFR 3431.19 - Payment and tax liability.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Payment and tax liability. 3431.19 Section 3431.19 Agriculture Regulations of the Department of Agriculture (Continued) NATIONAL INSTITUTE OF FOOD AND AGRICULTURE VETERINARY MEDICINE LOAN REPAYMENT PROGRAM Administration of the Veterinary Medicine Loan...

  17. 7 CFR 3431.19 - Payment and tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Payment and tax liability. 3431.19 Section 3431.19 Agriculture Regulations of the Department of Agriculture (Continued) NATIONAL INSTITUTE OF FOOD AND AGRICULTURE VETERINARY MEDICINE LOAN REPAYMENT PROGRAM Administration of the Veterinary Medicine Loan...

  18. 7 CFR 3431.19 - Payment and tax liability.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Payment and tax liability. 3431.19 Section 3431.19 Agriculture Regulations of the Department of Agriculture (Continued) NATIONAL INSTITUTE OF FOOD AND AGRICULTURE VETERINARY MEDICINE LOAN REPAYMENT PROGRAM Administration of the Veterinary Medicine Loan...

  19. 7 CFR 3431.19 - Payment and tax liability.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Payment and tax liability. 3431.19 Section 3431.19 Agriculture Regulations of the Department of Agriculture (Continued) NATIONAL INSTITUTE OF FOOD AND AGRICULTURE VETERINARY MEDICINE LOAN REPAYMENT PROGRAM Administration of the Veterinary Medicine Loan...

  20. 42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 4 2013-10-01 2013-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

  1. 42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

  2. 42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 4 2012-10-01 2012-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

  3. 42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 4 2014-10-01 2014-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

  4. 45 CFR 602.21 - Payment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION UNIFORM ADMINISTRATIVE... disbursements. (f) Effect of program income, refunds, and audit recoveries on payment. (1) Grantees and..., grantees and subgrantees shall disburse program income, rebates, refunds, contract settlements, audit...

  5. 20 CFR 437.21 - Payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE.... (f) Effect of program income, refunds, and audit recoveries on payment. (1) Grantees and subgrantees... subgrantees must disburse program income, rebates, refunds, contract settlements, audit recoveries and...

  6. 27 CFR 40.357 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.357..., cigarette papers, and cigarette tubes combining tax liabilities incurred under this part and part 41 of this... tobacco products, cigarette papers, and cigarette tubes during the succeeding calendar year. Payment of...

  7. 27 CFR 40.357 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.357..., cigarette papers, and cigarette tubes combining tax liabilities incurred under this part and part 41 of this... tobacco products, cigarette papers, and cigarette tubes during the succeeding calendar year. Payment of...

  8. 27 CFR 40.357 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.357..., cigarette papers, and cigarette tubes combining tax liabilities incurred under this part and part 41 of this... tobacco products, cigarette papers, and cigarette tubes during the succeeding calendar year. Payment of...

  9. 27 CFR 40.357 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.357..., cigarette papers, and cigarette tubes combining tax liabilities incurred under this part and part 41 of this... tobacco products, cigarette papers, and cigarette tubes during the succeeding calendar year. Payment of...

  10. 27 CFR 40.357 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.357..., cigarette papers, and cigarette tubes combining tax liabilities incurred under this part and part 41 of this... tobacco products, cigarette papers, and cigarette tubes during the succeeding calendar year. Payment of...

  11. 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] ...

  12. 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.…

  13. 27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.1 Section 44... TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT... cigarette papers and tubes, without payment of tax, or with drawback of tax. This part contains the...

  14. 27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.1 Section 44... TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT... cigarette papers and tubes, without payment of tax, or with drawback of tax. This part contains the...

  15. 27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.1 Section 44... TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT... cigarette papers and tubes, without payment of tax, or with drawback of tax. This part contains the...

  16. 27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.1 Section 44... TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT... cigarette papers and tubes, without payment of tax, or with drawback of tax. This part contains the...

  17. 27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.1 Section 44... TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT... cigarette papers and tubes, without payment of tax, or with drawback of tax. This part contains the...

  18. 27 CFR 40.165a - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Operations by Manufacturers of Tobacco Products... exceeding five million dollars in taxes on tobacco products, cigarette papers, and cigarette tubes combining... making payment by electronic fund transfer (EFT) of taxes on tobacco products, cigarette papers, and...

  19. 27 CFR 40.165a - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Operations by Manufacturers of Tobacco Products... exceeding five million dollars in taxes on tobacco products, cigarette papers, and cigarette tubes combining... making payment by electronic fund transfer (EFT) of taxes on tobacco products, cigarette papers, and...

  20. 27 CFR 40.165a - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Operations by Manufacturers of Tobacco Products... exceeding five million dollars in taxes on tobacco products, cigarette papers, and cigarette tubes combining... making payment by electronic fund transfer (EFT) of taxes on tobacco products, cigarette papers, and...

  1. 27 CFR 40.165a - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Operations by Manufacturers of Tobacco Products... exceeding five million dollars in taxes on tobacco products, cigarette papers, and cigarette tubes combining... making payment by electronic fund transfer (EFT) of taxes on tobacco products, cigarette papers, and...

  2. 27 CFR 40.165a - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Operations by Manufacturers of Tobacco Products... exceeding five million dollars in taxes on tobacco products, cigarette papers, and cigarette tubes combining... making payment by electronic fund transfer (EFT) of taxes on tobacco products, cigarette papers, and...

  3. 45 CFR 1157.21 - Payment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL... program income, refunds, and audit recoveries on payment. (1) Grantees and subgrantees shall disburse... disburse program income, rebates, refunds, contract settlements, audit recoveries and interest earned on...

  4. 45 CFR 1174.21 - Payment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL... program income, refunds, and audit recoveries on payment. (1) Grantees and subgrantees shall disburse... disburse program income, rebates, refunds, contract settlements, audit recoveries and interest earned on...

  5. 27 CFR 26.95 - Deferred payment of tax-release of wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-release of wine. 26.95 Section 26.95 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Wine § 26.95 Deferred payment of tax—release of wine. (a) Action by proprietor. Where the proprietor has furnished bond, on Form 2897, and payment of...

  6. 27 CFR 19.533 - Withdrawal of spirits without payment of tax for experimental or research use.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of spirits without payment of tax for experimental or research use. Any scientific university, college of learning, or institution of scientific research (which has qualified under the provisions of... without payment of tax for experimental or research use. 19.533 Section 19.533 Alcohol, Tobacco Products...

  7. 27 CFR 19.420 - Withdrawals of spirits without payment of tax for experimental or research use.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Withdrawals of spirits without payment of tax for experimental or research use. A scientific university, college of learning, or institution of scientific research qualified under § 19.35 may withdraw spirits... without payment of tax for experimental or research use. 19.420 Section 19.420 Alcohol, Tobacco Products...

  8. 26 CFR 49.4264(c)-1 - Special rule for the payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... international air transportation and such carrier shall collect the tax at the time the flight is rescheduled or... of his international air transportation between Chicago and New York became subject to tax. The... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Special rule for the payment of tax. 49.4264(c...

  9. An analysis of PILT-related payments and likely property tax liability of Federal resource management lands

    Treesearch

    Ervin G. Schuster; Paul R. Beckley; Jennifer M. Bushur; Krista M. Gebert; Michael J. Niccolucci

    1999-01-01

    This report stems from Congressional concern over the equivalency between Federal payments to counties containing Federal resource management lands, the likely tax liability, and other county-level benefits and costs associated with those lands. Results indicate that the overall tax liability on Federal lands is almost three times the Federal payments. A survey of...

  10. 26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

  11. 26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

  12. 26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

  13. 26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

  14. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SINGLE FAMILY MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums-One-Time... the mortgage was endorsed for insurance. The Commissioner shall determine the applicable premium... generated by insurance claims, and (3) expected future payments of premium refunds. [48 FR 28806, June 23...

  15. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SINGLE FAMILY MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums-One-Time... the mortgage was endorsed for insurance. The Commissioner shall determine the applicable premium... generated by insurance claims, and (3) expected future payments of premium refunds. [48 FR 28806, June 23...

  16. Free Tax Services in Pediatric Clinics.

    PubMed

    Marcil, Lucy E; Hole, Michael K; Wenren, Larissa M; Schuler, Megan S; Zuckerman, Barry S; Vinci, Robert J

    2018-06-01

    The earned income tax credit (EITC), refundable monies for America's working poor, is associated with improved child health. Yet, 20% of eligible families do not receive it. We provided free tax preparation services in clinics serving low-income families and assessed use, financial impact, and accuracy. Free tax preparation services ("StreetCred") were available at 4 clinics in Boston in 2016 and 2017. We surveyed a convenience sample of clients ( n = 244) about experiences with StreetCred and previous tax services and of nonparticipants ( n = 100; 69% response rate) and clinic staff ( n = 41; 48% response rate) about acceptability and feasibility. A total of 753 clients received $1 619 650 in federal tax refunds. StreetCred was associated with significant improvement in tax filing rates. Of surveyed clients, 21% were new filers, 47% were new users of free tax preparation, 14% reported new receipt of the EITC, and 21% reported new knowledge of the EITC. StreetCred had high client acceptability; 96% would use StreetCred again. Families with children were significantly more likely to report StreetCred made them feel more connected to their doctor ( P = .02). Clinic staff viewed the program favorably (97% approval). Free tax services in urban clinics are a promising, feasible financial intervention to increase tax filing and refunds, save fees, and link clients to the EITC. With future studies, we will assess scalability and measure impact on health. StreetCred offers an innovative approach to improving child health in primary care settings through a financial intervention. Copyright © 2018 by the American Academy of Pediatrics.

  17. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans. 404.1052 Section 404.1052 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Incom...

  18. 27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., and cigarette papers and tubes, without payment of tax, for use of the United States. 45.1 Section 45... TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF... cigarette papers and tubes, without payment of tax, for use of the United States. This part contains the...

  19. 45 CFR 1183.21 - Payment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... INSTITUTE OF MUSEUM AND LIBRARY SERVICES UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE... disbursements. (f) Effect of program income, refunds, and audit recoveries on payment. (1) Grantees and... recoveries and interest earned on such funds before requesting additional cash payments. (g) Withholding...

  20. 27 CFR 26.36c - Shipments of bulk distilled spirits to the United States without payment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.36c Shipments of bulk distilled spirits to the United States without payment of tax. Bulk distilled spirits may be brought into the United States from Puerto Rico without payment of tax...

  1. 26 CFR 1.522-3 - Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; treatment as to cooperative associations entitled to tax treatment under section 522. 1.522-3 Section 1.522-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.522-3 Patronage dividends, rebates, or refunds...

  2. What social workers need to know about the earned income tax credit.

    PubMed

    Beverly, Sondra G

    2002-07-01

    Over the past decade, the federal earned income tax credit (EITC) has become the largest antipoverty program in the United States. For the 2002 tax year, working families with children can receive as much as $4,140 in EITC benefits. Although families may arrange to receive benefits throughout the year (through their paychecks), most receive a lump sum after filing federal income taxes. Research suggests that many families use the credit to purchase big-ticket items, to move, to pay for educational expenses, or to set aside savings. Thus, the credit may promote long-term household development as well as help families with basic expenses. Research also suggests that EITC encourages work among single-parent families, an outcome that is consistent with one goal of welfare reform. Social workers can be involved in outreach efforts that help low-income workers claim EITC benefits and inform them about advance-payment options. Social workers can also support efforts to increase EITC benefits for larger families and link tax refunds to saving programs.

  3. 5 CFR 843.202 - Eligibility for payment of the unexpended balance to a separated employee.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... balance to a separated employee. 843.202 Section 843.202 Administrative Personnel OFFICE OF PERSONNEL... BENEFITS AND EMPLOYEE REFUNDS One-time Payments § 843.202 Eligibility for payment of the unexpended balance... unexpended balance. (b) Periods of service for which employee contributions have been refunded are not...

  4. 5 CFR 843.202 - Eligibility for payment of the unexpended balance to a separated employee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... balance to a separated employee. 843.202 Section 843.202 Administrative Personnel OFFICE OF PERSONNEL... BENEFITS AND EMPLOYEE REFUNDS One-time Payments § 843.202 Eligibility for payment of the unexpended balance... unexpended balance. (b) Periods of service for which employee contributions have been refunded are not...

  5. 26 CFR 301.7701-15 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Tax return preparer. 301.7701-15 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-15 Tax return preparer. (a) In general. A tax... prepare for compensation, all or a substantial portion of any return of tax or any claim for refund of tax...

  6. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1052 Payments from or to certain tax-exempt...

  7. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1052 Payments from or to certain tax-exempt...

  8. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1052 Payments from or to certain tax-exempt...

  9. 20 CFR 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1052 Payments from or to certain tax-exempt...

  10. 24 CFR 266.608 - Mortgage insurance premium: Pro rata refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Mortgage insurance premium: Pro... PROJECT LOANS Contract Rights and Obligations Mortgage Insurance Premiums § 266.608 Mortgage insurance premium: Pro rata refund. If the Contract of Insurance is terminated by payment in full or is terminated...

  11. 24 CFR 266.608 - Mortgage insurance premium: Pro rata refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Mortgage insurance premium: Pro... PROJECT LOANS Contract Rights and Obligations Mortgage Insurance Premiums § 266.608 Mortgage insurance premium: Pro rata refund. If the Contract of Insurance is terminated by payment in full or is terminated...

  12. 41 CFR 301-11.538 - May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... payment to cover the income tax liability on the covered ITRA? 301-11.538 Section 301-11.538 Public... 1994 Agency Responsibilities § 301-11.538 May we offer a lump sum payment to cover the income tax... understands that he/she is responsible for any income taxes without further reimbursement. (See the...

  13. 41 CFR 301-11.638 - May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... payment to cover the income tax liability on the covered ITRA? 301-11.638 Section 301-11.638 Public... Thereafter Agency Responsibilities § 301-11.638 May we offer a lump sum payment to cover the income tax... understands that he/she is responsible for any income taxes without further reimbursement. See the...

  14. 27 CFR 25.284 - Adjustment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Adjustment of tax. 25.284 Section 25.284 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.284 Adjustment...

  15. 7 CFR 760.3 - Indemnity payments on milk.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Indemnity payments on milk. 760.3 Section 760.3... Farmers for Milk § 760.3 Indemnity payments on milk. An indemnity payment for milk may be made to an... whole milk marketed during the applications period, and (b) any payment not subject to refund which he...

  16. 7 CFR 760.3 - Indemnity payments on milk.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Indemnity payments on milk. 760.3 Section 760.3... Farmers for Milk § 760.3 Indemnity payments on milk. An indemnity payment for milk may be made to an... whole milk marketed during the applications period, and (b) any payment not subject to refund which he...

  17. 7 CFR 760.3 - Indemnity payments on milk.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 7 2013-01-01 2013-01-01 false Indemnity payments on milk. 760.3 Section 760.3... Farmers for Milk § 760.3 Indemnity payments on milk. An indemnity payment for milk may be made to an... whole milk marketed during the applications period, and (b) any payment not subject to refund which he...

  18. 7 CFR 760.3 - Indemnity payments on milk.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Indemnity payments on milk. 760.3 Section 760.3... Farmers for Milk § 760.3 Indemnity payments on milk. An indemnity payment for milk may be made to an... whole milk marketed during the applications period, and (b) any payment not subject to refund which he...

  19. 7 CFR 760.3 - Indemnity payments on milk.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false Indemnity payments on milk. 760.3 Section 760.3... Farmers for Milk § 760.3 Indemnity payments on milk. An indemnity payment for milk may be made to an... whole milk marketed during the applications period, and (b) any payment not subject to refund which he...

  20. 78 FR 5812 - Proposed Information Collection Activity; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-28

    ... Information Collection Activity; Comment Request Proposed Projects Title: Federal Tax Offset, Administrative Offset, and Passport Denial. OMB No.: 0970-0161. The Federal Tax Offset, Administrative Offset, and... payments, including federal tax refunds, of parents who have been ordered to pay child support and who are...

  1. 24 CFR 232.825 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ASSISTED LIVING FACILITIES Contract Rights and Obligations Premiums § 232.825 Pro rata refund of insurance premium. Upon termination of a loan insurance contract by a payment in full or by a voluntary termination... rata portion of the current annual loan insurance premium theretofore paid which is applicable to the...

  2. 24 CFR 232.825 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ASSISTED LIVING FACILITIES Contract Rights and Obligations Premiums § 232.825 Pro rata refund of insurance premium. Upon termination of a loan insurance contract by a payment in full or by a voluntary termination... rata portion of the current annual loan insurance premium theretofore paid which is applicable to the...

  3. 27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... products, and cigarette papers and tubes, without payment of tax, for use of the United States. 45.1... OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES... products, and cigarette papers and tubes, without payment of tax, for use of the United States. This part...

  4. 27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... products, and cigarette papers and tubes, without payment of tax, for use of the United States. 45.1... OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES... products, and cigarette papers and tubes, without payment of tax, for use of the United States. This part...

  5. 27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... products, and cigarette papers and tubes, without payment of tax, for use of the United States. 45.1... OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES... products, and cigarette papers and tubes, without payment of tax, for use of the United States. This part...

  6. 27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... products, and cigarette papers and tubes, without payment of tax, for use of the United States. 45.1... OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES... products, and cigarette papers and tubes, without payment of tax, for use of the United States. This part...

  7. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January 1...

  8. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January 1...

  9. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January 1...

  10. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January 1...

  11. 26 CFR 301.6316-7 - Payment of Federal Insurance Contributions Act taxes in foreign currency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes in foreign currency. 301.6316-7 Section 301.6316-7 Internal Revenue INTERNAL REVENUE SERVICE... General Provisions § 301.6316-7 Payment of Federal Insurance Contributions Act taxes in foreign currency... foreign currency (as defined in paragraph (b) of § 301.6316-2) for services performed on or after January...

  12. 27 CFR 26.267 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... VIRGIN ISLANDS Procedure at Port of Entry From the Virgin Islands § 26.267 Payment of tax by electronic fund transfer. (a) Each person bringing liquors and articles into the United States from the Virgin... liquors and articles into the United States from the Virgin Islands who is required, by this section, to...

  13. 26 CFR 1.1461-1 - Payment and returns of tax withheld.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

  14. 26 CFR 1.1461-1 - Payment and returns of tax withheld.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

  15. 26 CFR 1.1461-1 - Payment and returns of tax withheld.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

  16. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; and (D) The quantity of articles held by the dealer as floor stocks on the inventory date. (3) Actual... Revenue Code of 1954 with respect to the articles in my inventory on _____. (Name) By (Signature of... refund authorized by section 6412 for manufacturers excise taxes paid in respect of certain articles held...

  17. 26 CFR 1.1461-1 - Payment and returns of tax withheld.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

  18. 20 CFR 416.1235 - Exclusion of certain payments related to tax credits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Exclusion of certain payments related to tax credits. 416.1235 Section 416.1235 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Resources and Exclusions § 416.1235 Exclusion of certain...

  19. 25 CFR 213.19 - Crediting advance annual payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... been made. No refund of such advance payments made under any lease will be allowed in the event the royalty on production is not sufficient to equal such advance payment; nor will any part of the moneys so... 25 Indians 1 2010-04-01 2010-04-01 false Crediting advance annual payments. 213.19 Section 213.19...

  20. 26 CFR 32.1 - Social security taxes with respect to payments on account of sickness or accident disability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Social security taxes with respect to payments... TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123) § 32.1 Social... if the employee is not subject to income or social security taxes on the reduction in compensation. A...

  1. 26 CFR 32.1 - Social security taxes with respect to payments on account of sickness or accident disability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Social security taxes with respect to payments... TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123) § 32.1 Social... if the employee is not subject to income or social security taxes on the reduction in compensation. A...

  2. 26 CFR 1.1461-1 - Payment and returns of tax withheld.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Payment and returns of tax withheld. 1.1461-1... 18, 2005, or such earlier time as the regulations under §§ 1.1446-1 through 1.1446-5 apply by reason... withholding under § 1.1446-4 shall apply to partnership taxable years beginning after May 18, 2005, or such...

  3. 26 CFR 1.860-1 - Deficiency dividends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

  4. 26 CFR 1.860-1 - Deficiency dividends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

  5. 26 CFR 1.860-1 - Deficiency dividends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

  6. 26 CFR 1.860-1 - Deficiency dividends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

  7. 10 CFR 1015.202 - Demand for payment.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

  8. 10 CFR 1015.202 - Demand for payment.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

  9. 10 CFR 1015.202 - Demand for payment.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

  10. 77 FR 36568 - Proposed Renewal of Information Collection: Payments in Lieu of Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-19

    ... DEPARTMENT OF THE INTERIOR Office of the Secretary Proposed Renewal of Information Collection: Payments in Lieu of Taxes AGENCY: Office of Budget, Interior. ACTION: Notice and Request for Comments... Budget, Office of the Secretary, Department of the Interior (DOI), announces the proposed extension of a...

  11. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return where last day...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... acts other than payment of tax or filing of any return where last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return where last day falls on Saturday, Sunday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  12. 5 CFR 843.411 - Direct payments to children.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Direct payments to children. 843.411... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.411 Direct payments to children. For purposes of section 8466(c) of title 5, United States...

  13. 5 CFR 843.411 - Direct payments to children.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Direct payments to children. 843.411... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.411 Direct payments to children. For purposes of section 8466(c) of title 5, United States...

  14. 5 CFR 843.411 - Direct payments to children.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Direct payments to children. 843.411... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.411 Direct payments to children. For purposes of section 8466(c) of title 5, United States...

  15. 5 CFR 843.411 - Direct payments to children.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Direct payments to children. 843.411... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.411 Direct payments to children. For purposes of section 8466(c) of title 5, United States...

  16. 5 CFR 843.411 - Direct payments to children.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Direct payments to children. 843.411... REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS Child Annuities § 843.411 Direct payments to children. For purposes of section 8466(c) of title 5, United States...

  17. 37 CFR 201.6 - Payment and refund of Copyright Office fees.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF..., wishes to re-open the account. (c) Refunds. (1) Money remitted to the Copyright Office for basic... Copyright Office, transferred for the permanent collections or other uses of the Library of Congress, or...

  18. 31 CFR 203.10 - Electronic payment methods.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Electronic payment methods. 203.10... TAX AND LOAN PROGRAM Electronic Federal Tax Payments § 203.10 Electronic payment methods. (a) General. Electronic payment methods for Federal tax payments available under this subpart include ACH debit entries...

  19. 31 CFR 203.10 - Electronic payment methods.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Electronic payment methods. 203.10... TAX AND LOAN PROGRAM Electronic Federal Tax Payments § 203.10 Electronic payment methods. (a) General. Electronic payment methods for Federal tax payments available under this subpart include ACH debit entries...

  20. 31 CFR 203.10 - Electronic payment methods.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Electronic payment methods. 203.10... TAX AND LOAN PROGRAM Electronic Federal Tax Payments § 203.10 Electronic payment methods. (a) General. Electronic payment methods for Federal tax payments available under this subpart include ACH debit entries...

  1. 31 CFR 203.10 - Electronic payment methods.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Electronic payment methods. 203.10... TAX AND LOAN PROGRAM Electronic Federal Tax Payments § 203.10 Electronic payment methods. (a) General. Electronic payment methods for Federal tax payments available under this subpart include ACH debit entries...

  2. 31 CFR 203.10 - Electronic payment methods.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Electronic payment methods. 203.10... TAX AND LOAN PROGRAM Electronic Federal Tax Payments § 203.10 Electronic payment methods. (a) General. Electronic payment methods for Federal tax payments available under this subpart include ACH debit entries...

  3. 37 CFR 201.6 - Payment and refund of Copyright Office fees.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF.... In addition, the fee for an estimate of a search fee is non-refundable. This policy applies to... retained in the Copyright Office, transferred for the permanent collections or other uses of the Library of...

  4. 26 CFR 1.860-1 - Deficiency dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes referred to are those...

  5. 38 CFR 1.963a - Waiver; erroneous payments of pay and allowances.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... payments of pay and allowances. 1.963a Section 1.963a Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF...; erroneous payments of pay and allowances. (a) The provisions applicable to VA (including refunds) concerning waiver actions relating to erroneous payments to VA employees of pay and allowances, and travel...

  6. 38 CFR 1.963a - Waiver; erroneous payments of pay and allowances.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... payments of pay and allowances. 1.963a Section 1.963a Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF...; erroneous payments of pay and allowances. (a) The provisions applicable to VA (including refunds) concerning waiver actions relating to erroneous payments to VA employees of pay and allowances, and travel...

  7. 38 CFR 1.963a - Waiver; erroneous payments of pay and allowances.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... payments of pay and allowances. 1.963a Section 1.963a Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF...; erroneous payments of pay and allowances. (a) The provisions applicable to VA (including refunds) concerning waiver actions relating to erroneous payments to VA employees of pay and allowances, and travel...

  8. 38 CFR 1.963a - Waiver; erroneous payments of pay and allowances.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... payments of pay and allowances. 1.963a Section 1.963a Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF...; erroneous payments of pay and allowances. (a) The provisions applicable to VA (including refunds) concerning waiver actions relating to erroneous payments to VA employees of pay and allowances, and travel...

  9. 38 CFR 1.963a - Waiver; erroneous payments of pay and allowances.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... payments of pay and allowances. 1.963a Section 1.963a Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF...; erroneous payments of pay and allowances. (a) The provisions applicable to VA (including refunds) concerning waiver actions relating to erroneous payments to VA employees of pay and allowances, and travel...

  10. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  11. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  12. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  13. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  14. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or foreign...

  15. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or foreign...

  16. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or foreign...

  17. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or foreign...

  18. 8 CFR 273.5 - General criteria used for reduction, refund, or waiver of fines.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false General criteria used for reduction, refund, or waiver of fines. 273.5 Section 273.5 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY..., liquidated damages, and user fee payment records; and, (3) The existence of any extenuating circumstances. ...

  19. 8 CFR 273.5 - General criteria used for reduction, refund, or waiver of fines.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false General criteria used for reduction, refund, or waiver of fines. 273.5 Section 273.5 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY..., liquidated damages, and user fee payment records; and, (3) The existence of any extenuating circumstances. ...

  20. 8 CFR 273.5 - General criteria used for reduction, refund, or waiver of fines.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false General criteria used for reduction, refund, or waiver of fines. 273.5 Section 273.5 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY..., liquidated damages, and user fee payment records; and, (3) The existence of any extenuating circumstances. ...

  1. 8 CFR 273.5 - General criteria used for reduction, refund, or waiver of fines.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false General criteria used for reduction, refund, or waiver of fines. 273.5 Section 273.5 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY..., liquidated damages, and user fee payment records; and, (3) The existence of any extenuating circumstances. ...

  2. 8 CFR 273.5 - General criteria used for reduction, refund, or waiver of fines.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false General criteria used for reduction, refund, or waiver of fines. 273.5 Section 273.5 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY..., liquidated damages, and user fee payment records; and, (3) The existence of any extenuating circumstances. ...

  3. 27 CFR 19.420 - Withdrawals of spirits without payment of tax for experimental or research use.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... SPIRITS PLANTS Transfers, Receipts, and Withdrawals Spirits Withdrawn Without Payment of Tax § 19.420..., college of learning, or institution of scientific research qualified under § 19.35 may withdraw spirits...

  4. 27 CFR 19.420 - Withdrawals of spirits without payment of tax for experimental or research use.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... SPIRITS PLANTS Transfers, Receipts, and Withdrawals Spirits Withdrawn Without Payment of Tax § 19.420..., college of learning, or institution of scientific research qualified under § 19.35 may withdraw spirits...

  5. 27 CFR 19.420 - Withdrawals of spirits without payment of tax for experimental or research use.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... SPIRITS PLANTS Transfers, Receipts, and Withdrawals Spirits Withdrawn Without Payment of Tax § 19.420..., college of learning, or institution of scientific research qualified under § 19.35 may withdraw spirits...

  6. 45 CFR 2551.44 - What is considered income for determining volunteer eligibility?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... deductions for business or farm expenses; (3) Regular payments for public assistance, Social Security... down as withdrawals from a bank, sale of property, house or car, tax refunds, gifts, one-time insurance...

  7. 45 CFR 2552.44 - What is considered income for determining volunteer eligibility?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... deductions for business or farm expenses; (3) Regular payments for public assistance, Social Security... down as withdrawals from a bank, sale of property, house or car, tax refunds, gifts, one-time insurance...

  8. Health reform through tax reform: a primer.

    PubMed

    Furman, Jason

    2008-01-01

    Tax incentives for employer-sponsored insurance and other medical spending cost about $200 billion annually and have pervasive effects on coverage and costs. This paper surveys a range of proposals to reform health care, either by adding new tax incentives or by limiting or replacing the existing tax incentives. Replacing the current tax preference for insurance with an income-related, refundable tax credit has the potential to expand coverage and reduce inefficient spending at no net federal cost. But such an approach by itself would entail substantial risks, so complementary reforms to the insurance market are essential to ensure success.

  9. 31 CFR 595.510 - Payment of taxes and incidental fees to the Palestinian Authority.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Payment of taxes and incidental fees to the Palestinian Authority. 595.510 Section 595.510 Money and Finance: Treasury Regulations... TERRORISM SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing Policy § 595.510...

  10. 31 CFR 595.510 - Payment of taxes and incidental fees to the Palestinian Authority.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Payment of taxes and incidental fees to the Palestinian Authority. 595.510 Section 595.510 Money and Finance: Treasury Regulations... TERRORISM SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing Policy § 595.510...

  11. 31 CFR 595.510 - Payment of taxes and incidental fees to the Palestinian Authority.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Payment of taxes and incidental fees to the Palestinian Authority. 595.510 Section 595.510 Money and Finance: Treasury Regulations... TERRORISM SANCTIONS REGULATIONS Licenses, Authorizations, and Statements of Licensing Policy § 595.510...

  12. 75 FR 745 - Offset of Tax Refund Payments To Collect Past-Due, Legally Enforceable Nontax Debt; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-06

    ... Payments To Collect Past-Due, Legally Enforceable Nontax Debt; Correction AGENCY: Financial Management... the Treasury, Financial Management Service published a document in the Federal Register on Monday.... SUPPLEMENTARY INFORMATION: The Department of the Treasury, Financial Management Service published a document in...

  13. 20 CFR 404.1054 - Payments by an employer of employee's tax or employee's contribution under State law.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1054 Payments by an employer of employee's tax or employee's...

  14. 20 CFR 404.1054 - Payments by an employer of employee's tax or employee's contribution under State law.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1054 Payments by an employer of employee's tax or employee's...

  15. 20 CFR 404.1054 - Payments by an employer of employee's tax or employee's contribution under State law.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1054 Payments by an employer of employee's tax or employee's...

  16. 20 CFR 404.1054 - Payments by an employer of employee's tax or employee's contribution under State law.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1054 Payments by an employer of employee's tax or employee's...

  17. 20 CFR 404.1054 - Payments by an employer of employee's tax or employee's contribution under State law.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Wages § 404.1054 Payments by an employer of employee's tax or employee's...

  18. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

  19. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

  20. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

  1. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

  2. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

  3. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  5. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. Taxes and Bribes in Uganda.

    PubMed

    Jagger, Pamela; Shively, Gerald

    Using data from 433 firms operating along Uganda's charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market.

  9. Taxes and Bribes in Uganda

    PubMed Central

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  10. 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...

  11. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

  12. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

  13. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

  14. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

  15. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

  16. 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...

  17. 26 CFR 48.6420-6 - Records to be kept in substantiation of credits or payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6420-6 Records to be... performed the farming operation, (ii) a description of the type of work (such as plowing, threshing...

  18. 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...

  19. 10 CFR 1015.202 - Demand for payment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as... effect, in most cases collection activity against the debtor should stop immediately. (1) After seeking...

  20. 26 CFR 20.6166-1 - Election of alternate extension of time for payment of estate tax where estate consists largely...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... consists largely of interest in closely held business. (a) In general. Section 6166 allows an executor to... executor's conclusion that the estate qualifies for payment of the estate tax in installments. In the... under section 6166(a) to pay any tax in installments, the executor may elect under section 6166(h) to...

  1. 75 FR 9101 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-01

    ... estimated income tax payments for qualified individuals with small business income for any taxable year... does not apply if the preceding taxable year was less than 12 months or if the taxpayer did not file a... preceding taxable year was income from a small business. (B) Income from a small business means income from...

  2. 48 CFR 970.5232-2 - Payments and advances.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-2 Payments and advances. As prescribed in 970.3270(a... Contractor's rights to any refunds, rebates, allowances, accounts receivable, collections accruing to the...

  3. 48 CFR 970.5232-2 - Payments and advances.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-2 Payments and advances. As prescribed in 970.3270(a... Contractor's rights to any refunds, rebates, allowances, accounts receivable, collections accruing to the...

  4. 48 CFR 970.5232-2 - Payments and advances.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-2 Payments and advances. As prescribed in 48 CFR 970... Contractor's rights to any refunds, rebates, allowances, accounts receivable, collections accruing to the...

  5. 48 CFR 970.5232-2 - Payments and advances.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-2 Payments and advances. As prescribed in 970.3270(a... Contractor's rights to any refunds, rebates, allowances, accounts receivable, collections accruing to the...

  6. 48 CFR 970.5232-2 - Payments and advances.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Solicitation Provisions and Contract Clauses for Management and Operating Contracts 970.5232-2 Payments and advances. As prescribed in 970.3270(a... Contractor's rights to any refunds, rebates, allowances, accounts receivable, collections accruing to the...

  7. 12 CFR 313.51 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Refunds. 313.51 Section 313.51 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE... the FDIC to make a refund. (b) Unless required by law or contract, such refunds shall not bear...

  8. Beyond the Reagan tax proposal: hospital capital management strategies.

    PubMed

    Harris, J P

    1985-11-01

    If Reagan's tax proposal is implemented, low-cost tax-exempt revenue bonds, advance refunding, and the investment tax credit would be eliminated. Such possibilities could cause a serious blow to the hospital industry--the cost of capital could rise significantly, the hospital's ability to manage debt could decrease, and joint ventures could become less attractive. However, in light of the known elements in Reagan's proposal, certain financing strategies can be adopted immediately that will help offset these possibilities and help ensure long-term survival.

  9. 45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2010-10-01 2010-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

  10. 45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2011-10-01 2011-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

  11. 45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2012-10-01 2012-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

  12. 26 CFR 31.3406(g)-1 - Exception for payments to certain payees and certain other payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Exception for payments to certain payees and certain other payments. 31.3406(g)-1 Section 31.3406(g)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3406(g)-1 Exception...

  13. 26 CFR 31.3406(g)-1 - Exception for payments to certain payees and certain other payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Exception for payments to certain payees and certain other payments. 31.3406(g)-1 Section 31.3406(g)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3406(g)-1 Exception...

  14. 26 CFR 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(d)-1 Suspension of running of... payment of any estate tax, the running of the period of limitations for collection of such tax is...

  15. 26 CFR 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... value of reversionary or remainder interest in property. 301.6163-1 Section 301.6163-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Time and Place for Paying Tax Place and Due Date for Payment of Tax § 301.6163-1 Extension of time...

  16. 26 CFR 301.6503(d)-1 - Suspension of running of period of limitation; extension of time for payment of estate tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Suspension of running of period of limitation... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6503(d)-1 Suspension of running of... payment of any estate tax, the running of the period of limitations for collection of such tax is...

  17. 45 CFR 607.9 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 3 2011-10-01 2011-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF when...

  18. 45 CFR 607.9 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 3 2014-10-01 2014-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF when...

  19. 45 CFR 607.9 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 3 2012-10-01 2012-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF when...

  20. 45 CFR 607.9 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 3 2013-10-01 2013-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF when...

  1. Tax subsidies for health insurance: costs and benefits.

    PubMed

    Gruber, J; Levitt, L

    2000-01-01

    The continued rise in the uninsured population has lead to considerable interest in tax-based policies to raise the level of insurance coverage. Using a detailed microsimulation model for evaluating these policies, we find that while tax subsidies could significantly increase insurance coverage, even very generous tax policies could not cover more than a sizable minority of the uninsured population. For example, a generous refundable credit that costs $13 billion per year would reduce the ranks of the uninsured by only four million persons. We also find that the efficiency of tax policies, in terms of the cost per newly insured, inevitably would fall as more of the uninsured were covered.

  2. 45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2013-10-01 2012-10-01 true When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations Relating...

  3. 45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2014-10-01 2012-10-01 true When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations Relating...

  4. Expanding access and choice for health care consumers through tax reform.

    PubMed

    Butler, S; Kendall, D B

    1999-01-01

    A refundable tax credit for the uninsured would complement the existing job-based health insurance system while letting people keep their job-based coverage if they wish. Among the wide variety of design options for a tax credit, policy and political analysis does not reveal an obvious choice, but a tax credit based on a percentage of spending may have a slight advantage. Congress should give states maximum flexibility to use existing funding sources to supplement the value of a federal tax credit and encourage the use of techniques to create stable insurance pools.

  5. 41 CFR 302-14.7 - Are there tax consequences when I receive a home marketing incentive payment?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Are there tax consequences when I receive a home marketing incentive payment? 302-14.7 Section 302-14.7 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RESIDENCE TRANSACTION ALLOWANCES...

  6. 45 CFR 607.9 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF when the debt is waived, found not owed to NSF, or...

  7. 26 CFR 31.3402(t)-4 - Certain payments excepted from withholding.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... contemplated in the agreement. (n) Sales tax, excise tax, value-added tax, and other taxes. For purposes of this section, section 3402(t) withholding applies to any payment of sales tax, excise tax, value-added.... Notwithstanding the foregoing, the payment of sales tax, excise tax, value-added tax, or other tax may be excluded...

  8. 26 CFR 301.7477-1 - Declaratory judgments relating to the value of certain gifts for gift tax purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... certain gifts for gift tax purposes. 301.7477-1 Section 301.7477-1 Internal Revenue INTERNAL REVENUE... value of certain gifts for gift tax purposes. (a) In general. If the adjustment(s) proposed by the Internal Revenue Service (IRS) will not result in any deficiency in or refund of the donor's gift tax...

  9. Effect of the Earned Income Tax Credit on Hospital Admissions for Pediatric Abusive Head Trauma, 1995-2013.

    PubMed

    Klevens, Joanne; Schmidt, Brian; Luo, Feijun; Xu, Likang; Ports, Katie A; Lee, Rosalyn D

    Policies that increase household income, such as the earned income tax credit (EITC), have shown reductions on risk factors for child maltreatment (ie, poverty, maternal stress, depression), but evidence is lacking on whether the EITC actually reduces child maltreatment. We examined whether states' EITCs are associated with state rates of hospital admissions for abusive head trauma among children aged <2 years. We conducted difference-in-difference analyses (ie, pre- and postdifferences in intervention vs control groups) of annual rates of states' hospital admissions attributed to abusive head trauma among children aged <2 years (ie, using aggregate data). We conducted analyses in 14 states with, and 13 states without, an EITC from 1995 to 2013, differentiating refundable EITCs (ie, tax filer gets money even if taxes are not owed) from nonrefundable EITCs (ie, tax filer gets credit only for any tax owed), controlling for state rates of child poverty, unemployment, high school graduation, and percentage of non-Latino white people. A refundable EITC was associated with a decrease of 3.1 abusive head trauma admissions per 100 000 population in children aged <2 years after controlling for confounders ( P = .08), but a nonrefundable EITC was not associated with a decrease ( P = .49). Tax refunds ranged from $108 to $1014 and $165 to $1648 for a single parent working full-time at minimum wage with 1 child or 2 children, respectively. Our findings with others suggest that policies such as the EITC that increase household income may prevent serious abusive head trauma.

  10. 27 CFR 70.192 - Action to enforce lien or to subject property to payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Action to enforce lien or....192 Action to enforce lien or to subject property to payment of tax. (a) Civil actions. In any case... officer, may direct a civil action to be filed in any court of the United States to enforce the lien of...

  11. 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.

  12. 26 CFR 31.3406(g)-1T - Exception for payments to certain payees and certain other payments (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... certain other payments (temporary). 31.3406(g)-1T Section 31.3406(g)-1T Internal Revenue INTERNAL REVENUE... EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3406(g)-1T...] For further guidance, see § 31.3406(g)-1(a) through (d). (e) Certain reportable payments made outside...

  13. 39 CFR 501.16 - PC postage payment methodology.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... DISTRIBUTE POSTAGE EVIDENCING SYSTEMS § 501.16 PC postage payment methodology. (a) The PC Postage customer is... issues a refund to a customer for any unused postage in a Postage Evidencing System. After verification... Service approval to continue to operate PC Postage systems, the provider must submit to a periodic audit...

  14. 7 CFR 701.11 - Prohibition on duplicate payments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Duplicate payments. Participants are not eligible to receive funding under the ECP for land on which the participant has or will receive funding under: (1) The Wetland Reserve Program (WRP) provided for in 7 CFR..., or, in effect, a higher rate of cost share than is allowed under this part. (b) Refund. Participants...

  15. 5 CFR 835.606 - Change in notification to Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund...) of this section, after OPM sends IRS notification of an individual's liability for a debt, OPM will... payment to the account of the debtor named in the notification that reduces the amount of the debt...

  16. 15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

  17. 15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

  18. 15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

  19. 15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

  20. 7 CFR 17.10 - Refunds and insurance.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... under long-term credit agreements the participant's account shall be credited with the dollar amount.... All claims by importers for adjustment refunds arising out of terms of the contract or out of the... against CCC for recovery of the amount refunded or set off. (e) Refund of local currency or reduction of...

  1. 7 CFR 17.10 - Refunds and insurance.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... under long-term credit agreements the participant's account shall be credited with the dollar amount.... All claims by importers for adjustment refunds arising out of terms of the contract or out of the... against CCC for recovery of the amount refunded or set off. (e) Refund of local currency or reduction of...

  2. Health insurance tax credits, the earned income tax credit, and health insurance coverage of single mothers.

    PubMed

    Cebi, Merve; Woodbury, Stephen A

    2014-05-01

    The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A difference-in-differences estimator applied to Current Population Survey data suggests that adoption of the HITC, along with accompanying increases in the Earned Income Tax Credit (EITC), was associated with a relative increase of about 4.7 percentage points in the private health insurance coverage of working single mothers with high school or less education. Also, a difference-in-difference-in-differences estimator, which attempts to net out the possible influence of the EITC increases but which requires strong assumptions, suggests that the HITC was responsible for about three-quarters (3.6 percentage points) of the total increase. The latter estimate implies a price elasticity of health insurance take-up of -0.42. Copyright © 2013 John Wiley & Sons, Ltd.

  3. 24 CFR 17.158 - Application of offset funds: Multiple debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...: Multiple debts. 17.158 Section 17.158 Housing and Urban Development Office of the Secretary, Department of... Government Irs Tax Refund and Federal Payment Offset Provisions and Administrative Wage Garnishment § 17.158 Application of offset funds: Multiple debts. The Secretary will use the procedures set out in § 17.157 for the...

  4. 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...

  5. 12 CFR 797.12 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Refunds. 797.12 Section 797.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING THE OPERATIONS OF THE NATIONAL CREDIT UNION ADMINISTRATION PROCEDURES FOR DEBT COLLECTION Administrative Offset § 797.12 Refunds. NCUA shall...

  6. 20 CFR 361.16 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...' Benefits RAILROAD RETIREMENT BOARD INTERNAL ADMINISTRATION, POLICY AND PROCEDURES RECOVERY OF DEBTS OWED TO THE UNITED STATES GOVERNMENT BY GOVERNMENT EMPLOYEES § 361.16 Refunds. The Board will refund promptly to the appropriate individual amounts offset under these regulations when: (a) A debt is waived or...

  7. 26 CFR 49.4261-3 - Payments made within the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... gateway point of embarkation on a trip to the same international destination, the tax may be computed on...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-3 Payments...-mile zone. The tax imposed by section 4261(a) applies to payments made within the United States for...

  8. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... The consolidated payments of estimated tax shall be deposited with the authorized financial...) INCOME TAXES Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files a consolidated return for two consecutive taxable years, it must make...

  9. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

  10. 22 CFR 22.6 - Refund of fees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees erroneously...

  11. 22 CFR 22.6 - Refund of fees.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees erroneously...

  12. 22 CFR 22.6 - Refund of fees.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees erroneously...

  13. 22 CFR 22.6 - Refund of fees.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees erroneously...

  14. 22 CFR 22.6 - Refund of fees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees erroneously...

  15. 14 CFR 389.27 - Refund of fee.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Refund of fee. 389.27 Section 389.27...) ORGANIZATION FEES AND CHARGES FOR SPECIAL SERVICES Filing and Processing License Fees § 389.27 Refund of fee... accordance with § 389.23. (b) Any person may file an application for refund of a fee paid since April 28...

  16. 14 CFR 389.27 - Refund of fee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Refund of fee. 389.27 Section 389.27...) ORGANIZATION FEES AND CHARGES FOR SPECIAL SERVICES Filing and Processing License Fees § 389.27 Refund of fee... accordance with § 389.23. (b) Any person may file an application for refund of a fee paid since April 28...

  17. 36 CFR 228.66 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 36 Parks, Forests, and Public Property 2 2012-07-01 2012-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

  18. 36 CFR 228.66 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 36 Parks, Forests, and Public Property 2 2011-07-01 2011-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

  19. 36 CFR 228.66 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 36 Parks, Forests, and Public Property 2 2013-07-01 2013-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

  20. 36 CFR 228.66 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

  1. 36 CFR 228.66 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 36 Parks, Forests, and Public Property 2 2014-07-01 2014-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

  2. 45 CFR 1179.9 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Refunds. 1179.9 Section 1179.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.9 Refunds. (a) The National Endowment for the Humanities...

  3. 45 CFR 1179.9 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 3 2011-10-01 2011-10-01 false Refunds. 1179.9 Section 1179.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.9 Refunds. (a) The National Endowment for the Humanities...

  4. 49 CFR 1017.11 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... TRANSPORTATION GENERAL RULES AND REGULATIONS DEBT COLLECTION-COLLECTION BY OFFSET FROM INDEBTED GOVERNMENT AND FORMER GOVERNMENT EMPLOYEES § 1017.11 Refunds. (a) The Board shall promptly refund any amounts deducted to satisfy debts owed to it when the debt is waived, found not owed to the Board, or when directed by...

  5. 12 CFR 313.27 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Refunds. 313.27 Section 313.27 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE... later found not to be owed to the Government shall be promptly refunded. Unless required by law or...

  6. 19 CFR 11.2a - Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 1 2014-04-01 2014-04-01 false Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers and tubes. 11.2a Section 11.2a Customs Duties U.S... cigars, cigarettes and cigarette papers and tubes. Cigars, cigarettes, and cigarette papers and tubes may...

  7. 19 CFR 11.2a - Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 1 2012-04-01 2012-04-01 false Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers and tubes. 11.2a Section 11.2a Customs Duties U.S... cigars, cigarettes and cigarette papers and tubes. Cigars, cigarettes, and cigarette papers and tubes may...

  8. 19 CFR 11.2a - Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 1 2011-04-01 2011-04-01 false Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers and tubes. 11.2a Section 11.2a Customs Duties U.S... cigars, cigarettes and cigarette papers and tubes. Cigars, cigarettes, and cigarette papers and tubes may...

  9. 19 CFR 11.2a - Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 1 2013-04-01 2013-04-01 false Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers and tubes. 11.2a Section 11.2a Customs Duties U.S... cigars, cigarettes and cigarette papers and tubes. Cigars, cigarettes, and cigarette papers and tubes may...

  10. 19 CFR 11.2a - Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Release from Customs custody without payment of tax on cigars, cigarettes and cigarette papers and tubes. 11.2a Section 11.2a Customs Duties U.S... cigars, cigarettes and cigarette papers and tubes. Cigars, cigarettes, and cigarette papers and tubes may...

  11. 22 CFR 23.3 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Refunds. 23.3 Section 23.3 Foreign Relations DEPARTMENT OF STATE FEES AND FUNDS FINANCE AND ACCOUNTING § 23.3 Refunds. (a) Rectifications and readjustments. See § 22.6 of this chapter for outline of circumstances under which fees which have been...

  12. 45 CFR 32.10 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Refunds. 32.10 Section 32.10 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION ADMINISTRATIVE WAGE GARNISHMENT § 32.10 Refunds. (a) If the hearing official, pursuant to a hearing under this part, determines that a debt is not...

  13. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The internal...

  14. Paying for Forest Ecosystem Services: Voluntary Versus Mandatory Payments.

    PubMed

    Roesch-McNally, Gabrielle E; Rabotyagov, Sergey S

    2016-03-01

    The emergence of new markets for forest ecosystem services can be a compelling opportunity for market diversification for private forest landowners, while increasing the provision of public goods from private lands. However, there is limited information available on the willingness-to-pay (WTP) for specific forest ecosystem services, particularly across different ecosystem market mechanisms. We utilize survey data from Oregon and Washington households to compare marginal WTP for forest ecosystem services and the total WTP for cost-effective bundles of forest ecosystem services obtained from a typical Pacific Northwest forest across two value elicitation formats representing two different ecosystem market mechanisms: an incentive-compatible choice experiment involving mandatory tax payments and a hypothetical private provision scenario modeled as eliciting contributions to the preferred forest management alternative via a provision point mechanism with a refund. A representative household's total WTP for the average forest management program was estimated at $217.59 per household/year under a mandatory tax mechanism and $160.44 per household/per year under a voluntary, crowdfunding-style, contribution mechanism; however, these estimates are not statistically different. Marginal WTP estimates were assessed for particular forest ecosystem service attributes including water quality, carbon storage, mature forest habitat, and public recreational access. This study finds that survey respondents place significant economic value on forest ecosystem services in both elicitation formats and that the distributions of the marginal WTP are not statistically significantly different.

  15. Paying for Forest Ecosystem Services: Voluntary Versus Mandatory Payments

    NASA Astrophysics Data System (ADS)

    Roesch-McNally, Gabrielle E.; Rabotyagov, Sergey S.

    2016-03-01

    The emergence of new markets for forest ecosystem services can be a compelling opportunity for market diversification for private forest landowners, while increasing the provision of public goods from private lands. However, there is limited information available on the willingness-to-pay (WTP) for specific forest ecosystem services, particularly across different ecosystem market mechanisms. We utilize survey data from Oregon and Washington households to compare marginal WTP for forest ecosystem services and the total WTP for cost-effective bundles of forest ecosystem services obtained from a typical Pacific Northwest forest across two value elicitation formats representing two different ecosystem market mechanisms: an incentive-compatible choice experiment involving mandatory tax payments and a hypothetical private provision scenario modeled as eliciting contributions to the preferred forest management alternative via a provision point mechanism with a refund. A representative household's total WTP for the average forest management program was estimated at 217.59 per household/year under a mandatory tax mechanism and 160.44 per household/per year under a voluntary, crowdfunding-style, contribution mechanism; however, these estimates are not statistically different. Marginal WTP estimates were assessed for particular forest ecosystem service attributes including water quality, carbon storage, mature forest habitat, and public recreational access. This study finds that survey respondents place significant economic value on forest ecosystem services in both elicitation formats and that the distributions of the marginal WTP are not statistically significantly different.

  16. 10 CFR 16.17 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... COMMISSION SALARY OFFSET PROCEDURES FOR COLLECTING DEBTS OWED BY FEDERAL EMPLOYEES TO THE FEDERAL GOVERNMENT § 16.17 Refunds. (a) The NRC will refund promptly any amounts deducted to satisfy debts owed to the NRC when the debt is waived, found not owed to the NRC, or when directed by an administrative or Judicial...

  17. Expediting Tax Deposits Can Increase the Government’s Interest Earnings.

    DTIC Science & Technology

    1983-11-21

    the FTD system. These deposits included such tax receipts as withheld personal income tax, corporate income tax , and social security, excise...Greater than or 159,500 2,733 4.2 571,000 222,000 equal to $25,000 Total $1,279,000 Corporate Income Tax Payments Projected Sampling Average Number...than or 130,600 2,215 2.7 292,000 80,000 equal to $25,000 Total $779,000 Corporate Income Tax Payments Projected Sampling Average Number Average

  18. Tax treatment of government cost-share payments

    Treesearch

    William C. Siegel

    2005-01-01

    Woodland owners who receive a cost-share payment from a federal or state government program generally must report the payment as part of their gross income. However, under the provisions of Section 126 of the internal Revenue Code, the recipients can then choose to exclude from their income all or part of such payments that meet two requirements.

  19. 38 CFR 21.4255 - Refund policy; nonaccredited courses.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...; nonaccredited courses. 21.4255 Section 21.4255 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... Programs Courses § 21.4255 Refund policy; nonaccredited courses. (a) Acceptable refund policy. A refund..., fees, and other charges for a portion of the course does not exceed the approximate pro rata portion of...

  20. 38 CFR 21.4255 - Refund policy; nonaccredited courses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...; nonaccredited courses. 21.4255 Section 21.4255 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... Programs Courses § 21.4255 Refund policy; nonaccredited courses. (a) Acceptable refund policy. A refund..., fees, and other charges for a portion of the course does not exceed the approximate pro rata portion of...

  1. 38 CFR 21.4255 - Refund policy; nonaccredited courses.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...; nonaccredited courses. 21.4255 Section 21.4255 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... Programs Courses § 21.4255 Refund policy; nonaccredited courses. (a) Acceptable refund policy. A refund..., fees, and other charges for a portion of the course does not exceed the approximate pro rata portion of...

  2. 22 CFR 51.55 - Execution fee not refundable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

  3. 22 CFR 51.55 - Execution fee not refundable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

  4. 22 CFR 51.55 - Execution fee not refundable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

  5. 22 CFR 51.55 - Execution fee not refundable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

  6. 22 CFR 51.55 - Execution fee not refundable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

  7. 77 FR 8127 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

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

  8. 48 CFR 970.5227-8 - Refund of royalties.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Refund of royalties. 970... for Management and Operating Contracts 970.5227-8 Refund of royalties. Insert the following clause in solicitations and contracts in accordance with 970.2702-4: Refund of Royalties (AUG 2002) (a) During performance...

  9. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

  11. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

  12. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

  13. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

  14. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

  15. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any State...

  16. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any State...

  17. 27 CFR 70.82 - Payment on notice and demand.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Payment on notice and demand. 70.82 Section 70.82 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Collection of Excise and Special (Occupational) Tax Notice and Demand § 70.82 Payment on notice and demand...

  18. Recovery Act: Billions of Dollars in Education Credits Appear to Be Erroneous. Treasury Inspector General for Tax Administration. Reference Number: 2011-41-083

    ERIC Educational Resources Information Center

    US Department of the Treasury, 2011

    2011-01-01

    Education credits are available to help offset the costs of higher education for taxpayers, their spouses, and dependents who qualify as eligible students. The American Recovery and Reinvestment Act of 2009 (Recovery Act) amended the Hope Scholarship Tax Credit (Hope Credit) to provide for a refundable tax credit known as the American Opportunity…

  19. 26 CFR 1.72-11 - Amounts not received as annuity payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... III of § 1.72-9 for male, age 60, where duration of guaranteed amount is 10 years (percent) 11... from Table VII, age 60, 10 years (percent) 4 Subtract value of the refund feature (4 percent of $3,600... § 1.72-10. For the limit on the tax, for taxable years beginning before January 1, 1964, attributable...

  20. 42 CFR 433.320 - Procedures for refunds to CMS.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Procedures for refunds to CMS. 433.320 Section 433... Overpayments to Providers § 433.320 Procedures for refunds to CMS. (a) Basic requirements. (1) The agency must refund the Federal share of overpayments that are subject to recovery to CMS through a credit on its...

  1. 26 CFR 1.451-5 - Advance payments for goods and long-term contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounting for tax purposes if such method results in including advance payments in gross receipts no later... the case of a taxpayer accounting for advance payments for tax purposes pursuant to a long-term contract method of accounting under § 1.460-4, or of a taxpayer accounting for advance payments with...

  2. 26 CFR 48.6412-3 - Amount of tax paid on each article.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... article. (2) Price readjustments which cannot be attributed to specific articles as of the inventory date... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Amount of tax paid on each article. 48.6412-3... article. (a) General rule. For purposes of making the claim for credit or refund under § 48.6412-1 in...

  3. 26 CFR 301.6155-1 - Payment on notice and demand.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Time and Place for Paying Tax Place and Due Date for Payment of Tax § 301.6155-1 Payment on notice and demand. Upon receipt of notice and demand from the district director (including the Director of International Operations) or the director of the...

  4. 26 CFR 1.6655-2T - Safe harbor for certain installments of tax due before July 1, 1987 (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. Regulatory fit effects on perceived fiscal exchange and tax compliance

    PubMed Central

    Leder, Susanne; Mannetti, Lucia; Hölzl, Erik; Kirchler, Erich

    2010-01-01

    Paying taxes can be considered a contribution to the welfare of a society. But even though tax payments are redistributed to citizens in the form of public goods and services, taxpayers often do not perceive many benefits from paying taxes. Information campaigns about the use of taxes for financing public goods and services could increase taxpayers’ understanding of the importance of taxes, strengthen their perception of fiscal exchange and consequently also increase tax compliance. Two studies examined how fit between framing of information and taxpayers’ regulatory focus affects perceived fiscal exchange and tax compliance. Taxpayers should perceive the exchange between tax payments and provision of public goods and services as higher if information framing suits their regulatory focus. Study 1 supported this hypothesis for induced regulatory focus. Study 2 replicated the findings for chronic regulatory focus and further demonstrated that regulatory fit also affects tax compliance. The results provide further evidence for findings from previous studies concerning regulatory fit effects on tax attitudes and extend these findings to a context with low tax morale. PMID:20890461

  6. 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.

  7. Cost and coverage: implications of the McCain plan to restructure health insurance.

    PubMed

    Buchmueller, Thomas; Glied, Sherry A; Royalty, Anne; Swartz, Katherine

    2008-01-01

    Senator John McCain's (R-AZ) health plan would eliminate the current tax exclusion of employer payments for health coverage, replace the exclusion with a refundable tax credit for those who purchase coverage, and encourage Americans to move to a national market for nongroup insurance. Middle-range estimates suggest that initially this change will have little impact on the number of uninsured people, although within five years this number will likely grow as the value of the tax credit falls relative to rising health care costs. Moving toward a relatively unregulated nongroup market will tend to raise costs, reduce the generosity of benefits, and leave people with fewer consumer protections.

  8. 26 CFR 1.6654-5 - Payments of estimated tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 19 CFR 191.144 - Refund of duties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Refund of duties. 191.144 Section 191.144 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK Foreign-Built Jet Aircraft Engines Processed in the United States § 191.144 Refund of...

  10. 19 CFR 191.144 - Refund of duties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 2 2011-04-01 2011-04-01 false Refund of duties. 191.144 Section 191.144 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK Foreign-Built Jet Aircraft Engines Processed in the United States § 191.144 Refund of...

  11. 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.

  12. 76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... investment condition''). The direct investment condition requires that the U.S. party's share of the foreign...) of this section if the foreign payment were an amount of tax paid. (3) Direct investment. The U.S... claim direct and indirect foreign tax credits. DATES: Effective Date: These regulations are effective on...

  13. 5 CFR 1653.5 - Payment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... letter. This is intended to permit the payee sufficient time to consider decisions about tax withholding... time. A series of payments will not be made, even if the court order provides for such a method of.... (k) If a court ordered payment is returned as undeliverable, the TSP record keeper will attempt to...

  14. Capital financing in prospective payment.

    PubMed

    Oszustowicz, R J; Dreachslin, J L

    1984-03-01

    In the era of prospective payment, arranging financing for hospital capital projects is expected to become even more complicated than under cost-based reimbursement systems. This article outlines the information needed for a bond issue in the prospective payment environment, defines the roles and duties of several external persons and organizations involved with planning a major capital financing, and provides an overview of the entire process. This article assumes for illustrative purposes that a tax-exempt bond issue is going to be used to finance a facility expansion. This method was chosen since over 70% of all major capital financing for hospitals use the tax-exempt bond as the principal vehicle for attracting the necessary debt to finance a major construction project. The tax-exempt bond issue also requires the most detail in documentation and legal provisions.

  15. 19 CFR 133.53 - Refund of duty.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 1 2011-04-01 2011-04-01 false Refund of duty. 133.53 Section 133.53 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY... § 133.53 Refund of duty. If a violation of the trademark or copyright laws is not discovered until after...

  16. Alternatives to the University Property Tax Exemption

    ERIC Educational Resources Information Center

    Rokoff, Gerald

    1973-01-01

    Discusses the fiscal burden of the property tax exemption and analyzes alternative responses to the problem. Suggests that subsidization of private universities through the property tax exemption should be accompanied by direct state payments to local governments that host educational institutions. (Author)

  17. Audit of the internal controls over the processing of oil overcharge refunds

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

    Not Available

    1992-03-31

    This report is on internal controls over the processing of oil overcharge refunds. The Office of Hearings and Appeals administers the distribution of refunds to parties that were overcharged during the period of petroleum price controls. The refund process was initiated in 1979. As of September 30, 1991, Hearings and Appeals had received over 200,000 applications for refunds. It had granted refunds with a total value of more than 600 million on about 160,000 applications, with 26,636 applications pending. The objectie of the audit was to evaluate the adequacy of Hearings and Appeals' internal controls over refund practices and procedures,more » specifically those used to ensure that claims approved were complete, systematically processed, and properly distributed.« less

  18. Audit of the internal controls over the processing of oil overcharge refunds

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

    Not Available

    1992-03-31

    This report is on internal controls over the processing of oil overcharge refunds. The Office of Hearings and Appeals administers the distribution of refunds to parties that were overcharged during the period of petroleum price controls. The refund process was initiated in 1979. As of September 30, 1991, Hearings and Appeals had received over 200,000 applications for refunds. It had granted refunds with a total value of more than 600 million on about 160,000 applications, with 26,636 applications pending. The objectie of the audit was to evaluate the adequacy of Hearings and Appeals` internal controls over refund practices and procedures,more » specifically those used to ensure that claims approved were complete, systematically processed, and properly distributed.« less

  19. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Disclosure of returns and return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6103(k)(9)-1...

  20. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Disclosure of returns and return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6103(k)(9)-1...

  1. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Disclosure of returns and return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6103(k)(9)-1...

  2. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Disclosure of returns and return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6103(k)(9)-1...

  3. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Disclosure of returns and return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6103(k)(9)-1...

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

    PubMed Central

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

    2015-01-01

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

  5. 20 CFR 606.33 - No payment of interest from unemployment fund. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false No payment of interest from unemployment fund... LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Interest on Advances § 606.33 No payment of interest from unemployment fund. [Reserved] ...

  6. 20 CFR 606.33 - No payment of interest from unemployment fund. [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false No payment of interest from unemployment fund... LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Interest on Advances § 606.33 No payment of interest from unemployment fund. [Reserved] ...

  7. 20 CFR 606.33 - No payment of interest from unemployment fund. [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 3 2013-04-01 2013-04-01 false No payment of interest from unemployment fund... LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Interest on Advances § 606.33 No payment of interest from unemployment fund. [Reserved] ...

  8. 20 CFR 606.33 - No payment of interest from unemployment fund. [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 3 2014-04-01 2014-04-01 false No payment of interest from unemployment fund... LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Interest on Advances § 606.33 No payment of interest from unemployment fund. [Reserved] ...

  9. 20 CFR 606.33 - No payment of interest from unemployment fund. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false No payment of interest from unemployment fund... LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Interest on Advances § 606.33 No payment of interest from unemployment fund. [Reserved] ...

  10. 5 CFR 843.204 - Eligibility for a one-time payment upon death of an employee, separated employee, or retiree if...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Eligibility for a one-time payment upon... Section 843.204 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS One-time...

  11. 5 CFR 843.203 - Eligibility for a one-time payment upon death of an employee, separated employee, or retiree if...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Eligibility for a one-time payment upon... Section 843.203 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-DEATH BENEFITS AND EMPLOYEE REFUNDS One-time...

  12. 27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 27 CFR 70.61 - Payment by check or money order.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Payment by check or money... Collection of Excise and Special (Occupational) Tax Receipt of Payment § 70.61 Payment by check or money... State, Territory, or possession of the United States, or money orders in payment for internal revenue...

  14. 27 CFR 70.61 - Payment by check or money order.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Payment by check or money... Collection of Excise and Special (Occupational) Tax Receipt of Payment § 70.61 Payment by check or money... State, Territory, or possession of the United States, or money orders in payment for internal revenue...

  15. 27 CFR 70.61 - Payment by check or money order.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Payment by check or money... Collection of Excise and Special (Occupational) Tax Receipt of Payment § 70.61 Payment by check or money... State, Territory, or possession of the United States, or money orders in payment for internal revenue...

  16. 27 CFR 70.61 - Payment by check or money order.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Payment by check or money... Collection of Excise and Special (Occupational) Tax Receipt of Payment § 70.61 Payment by check or money... State, Territory, or possession of the United States, or money orders in payment for internal revenue...

  17. 24 CFR 242.30 - Application of payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... insurance; (b) Ground rents, taxes, special assessments, and fire and other hazard insurance premiums; (c... URBAN DEVELOPMENT MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES MORTGAGE INSURANCE FOR HOSPITALS Mortgage Requirements § 242.30 Application of payments. All payments to be...

  18. Federal Tax Implications of Charitable Gift Annuities

    ERIC Educational Resources Information Center

    Teitell, Conrad

    1975-01-01

    Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal…

  19. Tax-Saving Tips for Self-Employed Childbirth Educators

    PubMed Central

    Philipsen, Nayna Campbell

    1999-01-01

    A self-employed childbirth educator asks for advice on how to reduce her end-of-the-year tax payments. The answer includes some general advice and four specific suggestions that may help a small-business owner save money on taxes. PMID:22945998

  20. 26 CFR 49.4253-5 - Exemption for items otherwise taxed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... otherwise taxed. A dispatch, message, or conversation transmitted by toll telephone, telegraph, or... considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under...

  1. 26 CFR 49.4253-5 - Exemption for items otherwise taxed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... otherwise taxed. A dispatch, message, or conversation transmitted by toll telephone, telegraph, or... considered to be one dispatch, message, or conversation, and is subject to only one payment of tax under...

  2. Effects of supervision on tax compliance: Evidence from a field experiment in Austria.

    PubMed

    Gangl, Katharina; Torgler, Benno; Kirchler, Erich; Hofmann, Eva

    2014-06-01

    We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities' supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 42 CFR 433.55 - Health care-related taxes defined.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Health care-related taxes defined. 433.55 Section... Financial Participation § 433.55 Health care-related taxes defined. (a) A health care-related tax is a licensing fee, assessment, or other mandatory payment that is related to— (1) Health care items or services...

  5. Interactive Tax Reform: Simulating Impacts of Legislative Proposals.

    ERIC Educational Resources Information Center

    Downing, Roger H.; And Others

    1985-01-01

    Pennsylvania's mathematical modeling technique to evaluate tax reform proposals requires the following data: personal income at the local level and measures of the breakdown of property tax payment by land use classification. The simulation technique could be readily adapted in reorganizing educational finance systems. (MLF)

  6. 5 CFR 835.603 - Notification of intent to collect.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.603... by IRS tax refund offset (Notice of Intent) will state: (1) The amount of the debt; (2) That unless... debt by requesting the IRS to reduce any amounts payable to the debtor as a Federal income tax refund...

  7. Effects of supervision on tax compliance: Evidence from a field experiment in Austria

    PubMed Central

    Gangl, Katharina; Torgler, Benno; Kirchler, Erich; Hofmann, Eva

    2014-01-01

    We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance. PMID:25843992

  8. 7 CFR 1280.215 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE LAMB PROMOTION, RESEARCH, AND INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.215 Refunds. Any producer...

  9. 37 CFR 1.446 - Refund of international application filing and processing fees.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... refund amounts of twenty-five dollars or less unless a refund is specifically requested and will not...)) will be refunded (PCT Rule 57.6) only if: (1) The Demand is withdrawn before the Demand has been sent by the International Preliminary Examining Authority to the International Bureau, or (2) The Demand...

  10. 5 CFR 835.605 - OPM action as a result of consideration of evidence submitted as a result of the notice of intent.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Collection of Debts by Federal Tax Refund Offset § 835.605 OPM action as a result of consideration of... income tax refund, if it sustains its decision that the debt is past-due and legally enforceable. OPM... will not refer the debt to the IRS for offset against the debtor's Federal income tax refund, if it...

  11. 48 CFR 252.232-7010 - Levies on Contract Payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... amount of tax debt. (b) When a levy is imposed on a payment under this contract and the Contractor... notify the IRS to attempt to resolve the tax situation. (d) Any DoD determination under this clause is...

  12. 78 FR 77140 - Customs Brokers User Fee Payment for 2014

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-20

    ... Payment for 2014 AGENCY: U.S. Customs and Border Protection, Department of Homeland Security. ACTION..., association, or corporation, is due by February 21, 2014. U.S. Customs and Border Protection announces this date of payment for 2014 in accordance with the Tax Reform Act of 1986. DATES: Payment of the 2014...

  13. 24 CFR 206.116 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES HOME EQUITY CONVERSION MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums § 206.116 Refunds...

  14. 24 CFR 206.116 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES HOME EQUITY CONVERSION MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums § 206.116 Refunds...

  15. 40 CFR 1027.125 - Can I get a refund?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Can I get a refund? 1027.125 Section 1027.125 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR POLLUTION CONTROLS FEES FOR ENGINE, VEHICLE, AND EQUIPMENT COMPLIANCE PROGRAMS § 1027.125 Can I get a refund? (a) We will...

  16. Structuring group medical practices: tax planning aspects.

    PubMed

    Gassman, A S; Conetta, T F

    1992-01-01

    This article is the first in a series addressing the structuring of group medical practice entities, shareholder relationships, and general representation factors. In this article, a general background in federal tax planning is provided, including strategies for minimization of income tax payment and the potential problems that may be encountered when a group practice is not carefully structured.

  17. 7 CFR 760.113 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Refunds; joint and several liability. 760.113 Section... Agricultural Disaster Assistance Programs § 760.113 Refunds; joint and several liability. (a) In the event that... provided that interest will in all cases run from the date of the original disbursement. (b) All persons...

  18. Reference Manual on Civil Works Planning, Implementation and Finance,

    DTIC Science & Technology

    1987-09-01

    outstanding bond issue prior to the date on which the outstanding bonds become due or callable . Proceeds of the advance refunding bonds are deposited in... CALLABLE BOND . A bond which is subject to redem’tion at the issuer’s option prior to maturity at a specified price at or above par. COMPETITIVE...states and/or local governments incur debt by issuing tax-exempt bonds to finance public investments. Only the current annual payment of principal and

  19. 26 CFR 302.1-4 - Computation of taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Relationship of Attorney General and former owner. In the computation of tax liability under the regulations in... the collection or operation thereof and any investment, sale, or other disposition and any payment or... the value of any of the property returned to the former owner the latter shall be liable for such tax...

  20. 26 CFR 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... articles used for further manufacture. 48.6416(b)(3)-3 Section 48.6416(b)(3)-3 Internal Revenue INTERNAL... manufacture. (a) Evidence to be submitted by claimant. No claim for credit or refund of an overpayment, within... of payment, (5) Indicating that the article was used by the claimant as material in the manufacture...