26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.6060-1 - Reporting requirements for 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 § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for 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 § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for 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 § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for 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 § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for 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 § 55.6060-1 Reporting requirements for tax return preparers...

12 CFR 7.1008 - Preparing income tax returns for customers or public.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Preparing income tax returns for customers or public. 7.1008 Section 7.1008 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers or...

12 CFR 7.1008 - Preparing income tax returns for customers or public.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Preparing income tax returns for customers or public. 7.1008 Section 7.1008 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers or...

76 FR 63574 - Tax Return Preparer Penalties Under Section 6695; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-13

...This document contains a correction to a notice of proposed rulemaking that were published in the Federal Register on Tuesday, October 11, 2011. These proposed regulations would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The proposed regulations are necessary to monitor and to improve compliance with the tax return preparer due to diligence requirements of this section.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 157.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers. 157.6060-1 Section 157.6060-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS...

78 FR 58608 - Proposed Collection; Comment Request: Furnishing Identifying Number of Tax Return Preparer

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-24

...: Furnishing Identifying Number of Tax Return Preparer AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... IRS is soliciting comments concerning furnishing identifying number of tax return preparer. DATES.... ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111...

76 FR 59329 - User Fees Relating to the Registered Tax Return Preparer Competency Examination and...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-26

... and requiring tax return preparers who are not attorneys, certified public accountants, or enrolled... only attorneys, certified public accountants, enrolled agents, and registered tax return preparers are...-6 permits specified individuals who are supervised by the attorney, certified public accountant...

76 FR 72619 - User Fee To Take the Registered Tax Return Preparer Competency Examination

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-25

..., 2011)), provide that only attorneys, certified public accountants, enrolled agents, and registered tax... Fee To Take the Registered Tax Return Preparer Competency Examination AGENCY: Internal Revenue Service... regulations. The final regulations redesignate rules pertaining to fees for obtaining a preparer tax...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return preparer. 157.6694-1 Section 157.6694-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

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...

76 FR 68373 - Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-04

... Service (IRS), Treasury. ACTION: Cancellation of notice of proposed rulemaking and notice of public hearing. SUMMARY: This document cancels a public hearing on notice of proposed rulemaking and notice of public hearing (REG-140280-09) that would modify existing regulations related to the tax return preparer...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

Code of Federal Regulations, 2011 CFR

2011-04-01

... individual income tax returns using magnetic media. 301.6011-7 Section 301.6011-7 Internal Revenue INTERNAL... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For purposes of this section, the term magnetic media has the same meaning as in § 301.6011-2(a)(1). (2...

26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

Code of Federal Regulations, 2012 CFR

2012-04-01

... individual income tax returns using magnetic media. 301.6011-7 Section 301.6011-7 Internal Revenue INTERNAL... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For purposes of this section, the term magnetic media has the same meaning as in § 301.6011-2(a)(1). (2...

26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

Code of Federal Regulations, 2013 CFR

2013-04-01

... individual income tax returns using magnetic media. 301.6011-7 Section 301.6011-7 Internal Revenue INTERNAL... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For purposes of this section, the term magnetic media has the same meaning as in § 301.6011-2(a)(1). (2...

26 CFR 1.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

Code of Federal Regulations, 2011 CFR

2011-04-01

... assignment and S is on detail to another office in the same city for the day. T may sign the gift tax returns... arrangement. (b) Failure to sign return. (1) An individual who is a signing tax return preparer as described... under the Code as described in § 301.7701-15(b)(4) that is not signed electronically shall sign the...

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...

26 CFR 301.7701-15 - Tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... on advice that is given after events have occurred that represents less than 5 percent of the...) giving rise to the understatement is primarily attributable to the advice, the advice was substantially given before events occurred primarily to avoid treating the person giving the advice as a tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

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 § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

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 § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

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 § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

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 § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

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 § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

Code of Federal Regulations, 2010 CFR

2010-04-01

... information. 301.7216-1 Section 301.7216-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... the business of providing auxiliary services in connection with the preparation of tax returns, including a person who develops software that is used to prepare or file a tax return and any Authorized IRS...

26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., including a person who develops software that is used to prepare or file a tax return and any Authorized IRS... purchases computer software designed to assist with the preparation and filing of her income tax return. When A loads the software onto her computer, it prompts her to register her purchase of the software...

26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., including a person who develops software that is used to prepare or file a tax return and any Authorized IRS... purchases computer software designed to assist with the preparation and filing of her income tax return. When A loads the software onto her computer, it prompts her to register her purchase of the software...

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...

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...

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...

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...

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...

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...

75 FR 60316 - User Fees Relating to Enrollment and Preparer Tax Identification Numbers

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-30

... a PTIN, a tax return preparer must be an attorney, certified public accountant, enrolled agent, or... that tax return preparers who are attorneys, certified public accountants, or enrolled agents already... who are not otherwise licensed as an attorney, certified public accountant, or enrolled agent...

27 CFR 40.167 - Prepayment tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Prepayment tax return. 40.167 Section 40.167 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products a...

26 CFR 301.6019-1 - Gift tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Gift tax returns. 301.6019-1 Section 301.6019-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6019-1 Gift tax returns. For provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4...

26 CFR 1.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

Code of Federal Regulations, 2010 CFR

2010-04-01

... information from partners of a partnership and to make decisions with respect to the proper application of the... information is deleted from the copy in order to preserve or maintain this arrangement. (b) Failure to sign... taxpayer. The signing tax return preparer, however, must furnish all of the information that will be...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

75 FR 43110 - User Fees Relating to Enrollment and Preparer Tax Identification Numbers

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-23

... certified public accountants, attorneys, enrolled agents, or registered tax return preparers are denied.... Except as provided in any transitional period, only attorneys, certified public accountants, enrolled... public accountants (NAICS code 541211). Entities identified as tax preparation services and offices of...

27 CFR 24.323 - Excise Tax Return form.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Excise Tax Return form. 24.323 Section 24.323 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Records and Reports § 24.323 Excise Tax Return form. A proprietor who...

75 FR 94 - Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-04

... use of statistical compilations of data under section 7216 of the Internal Revenue Code (Code) by a... preparation business, including identification of additional limited circumstances when a tax return preparer... tax return business under Sec. 301.7216-2(n); disclose and use statistical compilations of data...

Oregon & Federal Basic Income Tax Return Preparation. Student's Manual 1981.

ERIC Educational Resources Information Center

Young, Donna, Ed.

This student manual contains materials for a 20-session course in basic income tax preparation. Each session may include some or all of these components: a reading assignment, a vocabulary list, interview questions pertinent to that session's subject matter, informative/reference materials, problems to work out in class or at home, exercises, and…

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

27 CFR 41.112 - Tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND...

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 301.6075-1 - Time for filing estate and gift tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Time for filing estate and gift tax returns... Records § 301.6075-1 Time for filing estate and gift tax returns. For provisions relating to time for filing estate tax returns and gift tax returns, see § 20.6075-1 of this chapter (Estate Tax Regulations...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.6017-1 - Self-employment tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Revenue Service to such resident for use in lieu of Form 1040SS. (b) Joint returns. (1) In the case of a.... The requirement of section 6013(d)(3) that in the case of a joint return the tax is computed on the... tax in the case of a joint return is joint and several. (c) Social security account numbers. (1) Every...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

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...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

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 § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

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 § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

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 § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

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 § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

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 § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 25.6075-1 - Returns, time for filing gift tax returns for gifts made after December 31, 1981.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Returns, time for filing gift tax returns for gifts made after December 31, 1981. 25.6075-1 Section 25.6075-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER...

22 CFR 92.75 - Services in connection with income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Services in connection with income tax returns. 92.75 Section 92.75 Foreign Relations DEPARTMENT OF STATE LEGAL AND RELATED SERVICES NOTARIAL AND RELATED SERVICES Miscellaneous Notarial Services § 92.75 Services in connection with income tax returns...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

The Use of Income Tax Returns in the Needs Analysis Procedure

ERIC Educational Resources Information Center

Rutter, Thomas M.; Wickstrom, Natala

1976-01-01

Various efforts of the University of California at San Diego to systematize and develop useful evaluation formulas for verifying income through use of Federal Income Tax Returns are reviewed. It is recommended that 100 percent collection and analysis of tax returns by the national scholarship services would maximize economy and confidentiality.…

26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... transferor for which a gift tax return is not filed; or (ii) The inclusion ratio with respect to the trust, determined by reference to the transferor's gift tax return, is erroneous, the actual inclusion ratio being greater than the reported inclusion ratio. (iii) This paragraph (c)(3) does not apply if the trustee has...

26 CFR 1.2-1 - Tax in case of joint return of husband and wife or the return of a surviving spouse.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax in case of joint return of husband and wife..., DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.2-1 Tax in case of joint..., 1971. (1) For taxable years ending before January 1, 1971, in the case of a joint return of husband and...

27 CFR 26.113 - Returns for prepayment of taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Returns for prepayment of taxes. 26.113 Section 26.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS...

27 CFR 26.113 - Returns for prepayment of taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Returns for prepayment of taxes. 26.113 Section 26.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS...

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...

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...

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...

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...

27 CFR 26.113 - Returns for prepayment of taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Returns for prepayment of taxes. 26.113 Section 26.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE.... 20, 1955] Editorial Note: For Federal Register citations affecting § 26.113, see the List of CFR...

27 CFR 26.113 - Returns for prepayment of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Returns for prepayment of taxes. 26.113 Section 26.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE.... 20, 1955] Editorial Note: For Federal Register citations affecting § 26.113, see the List of CFR...

27 CFR 26.113 - Returns for prepayment of taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Returns for prepayment of taxes. 26.113 Section 26.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE.... 20, 1955] Editorial Note: For Federal Register citations affecting § 26.113, see the List of CFR...

Tax tips for forest landowners for the 2009 tax year

Treesearch

Linda Wang; John Greene

2010-01-01

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

The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

ERIC Educational Resources Information Center

Heim, Bradley T.

2009-01-01

This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

Small Numbers, Large Returns: College Students Helping Community Members Prepare Income Tax Returns

ERIC Educational Resources Information Center

Hulsart, Robyn W.

2007-01-01

This article examines the Volunteer Income Tax Assistance program, an IRS-sponsored initiative designed to help those who cannot afford professional tax assistance, people with disabilities, people uncomfortable speaking and understanding English, the elderly, and others with special needs. The author discusses its implementation at a small…

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

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...

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...

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...

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...

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...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

Code of Federal Regulations, 2010 CFR

2010-04-01

... for purposes other than tax administration. 301.6103(l)-1 Section 301.6103(l)-1 Internal Revenue... ADMINISTRATION Information and Returns Returns and Records § 301.6103(l)-1 Disclosure of returns and return... provisions of section 6103(l) of the Internal Revenue Code, the term agent includes a contractor. (b...

Updated Tax Tips for Forest Landowners for the 2010 Tax Year

Treesearch

Linda Wang; John L. Greene

2010-01-01

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

27 CFR 25.164 - Quarterly and semimonthly returns.

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... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

27 CFR 25.164 - Quarterly and semimonthly returns.

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... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

27 CFR 25.164 - Quarterly and semimonthly returns.

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... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

27 CFR 25.164 - Quarterly and semimonthly returns.

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... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

27 CFR 25.164 - Quarterly and semimonthly returns.

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... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns of the railroad unemployment repayment... unemployment repayment tax. (a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by...

26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Returns of the railroad unemployment repayment... unemployment repayment tax. (a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by...

26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns of the railroad unemployment repayment... unemployment repayment tax. (a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by...

26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Returns of the railroad unemployment repayment... unemployment repayment tax. (a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by...

26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Returns of the railroad unemployment repayment... unemployment repayment tax. (a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by...

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...

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...

26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Code of Federal Regulations, 2012 CFR

2012-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Code of Federal Regulations, 2013 CFR

2013-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Code of Federal Regulations, 2014 CFR

2014-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Code of Federal Regulations, 2011 CFR

2011-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Code of Federal Regulations, 2010 CFR

2010-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

Introducing the Microcomputer into Undergraduate Tax Courses.

ERIC Educational Resources Information Center

Dillaway, Manson P.; Savage, Allan H.

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

Tax Tips for Forest Landowners for the 2000 Tax Year

Treesearch

Larry M. Bishop

2000-01-01

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

27 CFR 40.163 - Semimonthly tax return periods.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 40.164, the periods to be covered by semimonthly tax returns shall be from the 1st day of each month through the 15th day of that month and from the 16th day of each month through the last day of that month. [T.D. ATF-365, 60 FR 33675, June 28, 1995] ...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

76 FR 77672 - Employer's Annual Federal Tax Return and Modifications to the Deposit Rules

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-14

... file Forms 941, Form 944, and any related Spanish-language returns or returns for U.S. possessions... employers that file Spanish-language returns or returns for U.S. possessions. For tax year 2012 and later... o Empleador, which is the Spanish equivalent of Form 944. Employers in the United States in the Form...

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...

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

ERIC Educational Resources Information Center

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

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

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

ERIC Educational Resources Information Center

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

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

26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

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...

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...

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...

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...

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...

26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

26 CFR 1.6151-1 - Time and place for paying tax shown on returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the internal revenue officer with whom the return is filed at the time fixed for filing the return... later than the date fixed for filing the return. (c) Date fixed for payment of tax. In any case in which... within a certain period, any reference in subtitle A or F of the Code to the date fixed for payment of...

The impact of a financial transaction tax on stylized facts of price returns-Evidence from the lab.

PubMed

Huber, Jürgen; Kleinlercher, Daniel; Kirchler, Michael

2012-08-01

As the introduction of financial transaction taxes is increasingly discussed by political leaders we explore possible consequences such taxes could have on markets. Here we examine how "stylized facts", namely fat tails and volatility clustering, are affected by different tax regimes in laboratory experiments. We find that leptokurtosis of price returns is highest and clustered volatility is weakest in unilaterally taxed markets (where tax havens exist). Instead, tails are slimmest and volatility clustering is strongest in tax havens. When an encompassing financial transaction tax is levied, stylized facts hardly change compared to a scenario with no tax on all markets.

Income Tax Organizer. The CIRcular: Consumer Information Report 9.

ERIC Educational Resources Information Center

Bank of America NT & SA, San Francisco, CA.

Designed as an aid in preparing federal income tax returns, this report explains terms, provides a worksheet, and describes sources of tax help. The importance of keeping tax records is discussed along with strategies for recordkeeping, types of records to keep, and how long to keep them. Explanations of the following terms are provided along with…

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...

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...

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...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... provides the tax advice with respect to the position giving rise to the understatement. This date will be... advice that is given with respect to events that have occurred at the time the advice is rendered and... a reasonable allocation of the lump sum fee between the tax advice giving rise to the penalty and...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for income tax... Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small business... media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

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...

Returning property to the tax rolls, a case study

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

Aveggio, J.

1995-09-01

A major deterrent to the redevelopment of intercity areas is the high cost associated with mitigating residual soil and groundwater contamination resulting from years of industrial activities. If the properties remain undeveloped, their revenue to the local taxing authority remains at minimal levels. It is not unreasonable to assume that a redeveloped property would increase 10 to 100 times in assessed value. In California, the local taxing authority bases its tax assessment as a percentage of the assessed value. Therefore, it is in the taxing authority`s best interest to encourage and provide incentives for redevelopment. The City of Eureka andmore » Price-Costco combined to remediate a contaminated property, build a Costco store, provide jobs, and return a property to the tax rolls. The effort was accomplished through the negotiation of site specific cleanup levels for petroleum hydrocarbons and remediation of approximately 16,000 tons of soil by thermal desorption. Site specific cleanup levels were established by using a leaching procedure to establish the contaminant concentration in soil that would impact groundwater, and through an economic analysis of cleanup level versus benefit. Petroleum contaminated soil was excavated from 11 sources areas and transported to an on-site thermal desorber for treatment. The soil contained the full spectrum of petroleum hydrocarbons, from gasoline to heavy oils. The thermal desorber was able to consistently treat this wide variety of contamination to nondetectable levels. Following treatment, the soil was backfilled and compacted into the excavations. The entire cleanup was complete in approximately 2 months and was performed concurrently with the construction of the store.« less

A Classroom Game on a Negative Externality Correcting Tax: Revenue Return, Regressivity, and the Double Dividend

ERIC Educational Resources Information Center

Duke, Joshua M.; Sassoon, David M.

2017-01-01

The concept of negative externality is central to the teaching of environmental economics, but corrective taxes are almost always regressive. How exactly might governments return externality-correcting tax revenue to overcome regressivity and not alter marginal incentives? In addition, there is a desire to achieve a double dividend in the use of…

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...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for corporate... Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in accordance with...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

The Revenue Act of 1978: tax reform legislation continues.

PubMed

Komensky, A M

1979-04-01

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

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...

75 FR 48 - Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-04

... place that are consistent with good business practices and designed to maintain the confidentiality of... of a review. No tax return information identifying a taxpayer may be disclosed in any evaluative... review. No tax return information identifying a taxpayer may be disclosed in any evaluative reports or...

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...

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...

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...

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...

27 CFR 46.107 - Penalty for failure to file return or to pay tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... before the date for filing prescribed in § 46.103 must pay, in addition to the tax, a delinquency penalty....109). The delinquency penalty for failure to file the return on or before the last date prescribed... during which the delinquency continues, but not more than 25 percent in the aggregate. (b) Failure to pay...

75 FR 54802 - Requirement of a Statement Disclosing Uncertain Tax Positions

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-09

... return. Corporations that prepare financial statements are required by generally accepted accounting principles to identify and quantify all uncertain tax positions as described in Financial Accounting..., including International Financial Reporting Standards and country-specific generally accepted accounting...

26 CFR 40.6011(a)-1 - Returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Returns. 40.6011(a)-1 Section 40.6011(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX PROCEDURAL REGULATIONS § 40.6011(a)-1 Returns. (a) In general—(1) Return required. The return of any tax to which this part 40 applies...

Integrating Tax Preparation with FAFSA Completion: Three Case Models

ERIC Educational Resources Information Center

Daun-Barnett, Nathan; Mabry, Beth

2012-01-01

This research compares three different models implemented in four cities. The models integrated free tax-preparation services to assist low-income families with their completion of the Free Application for Federal Student Aid (FAFSA). There has been an increased focus on simplifying the FAFSA process. However, simplification is not the only…

Tax Tips for Forest Landowners for the 2013 Tax Year

Treesearch

Linda Wang; John Greene

2013-01-01

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

Tax Tips for Forest Landowners for the 2012 Tax Year

Treesearch

Linda Wang; John L. Greene

2012-01-01

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

75 FR 78160 - Requirement of a Statement Disclosing Uncertain Tax Positions

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-15

... amendments to the Income Tax Regulations (26 CFR part 1) under section 6012 relating to the returns of income... every person liable for income tax to make the returns required by regulation. Section 6012 requires... corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the...

Income Tax and the FAFSA for Unaccompanied Homeless Youth

ERIC Educational Resources Information Center

National Association for the Education of Homeless Children and Youth, 2009

2009-01-01

This two-page brief answers various questions about the relationship between the filing of tax returns and a youth's completion of the FAFSA. Questions answered include: How does a youth's decision to file a tax return affect the FAFSA?; Are youth required to file tax returns?; and What should an unaccompanied youth do if his/her parents claim…

27 CFR 46.231 - Floor stocks tax return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette....28T09, 2009 Floor Stocks Tax Return—Tobacco Products and Cigarette Papers and Tubes, is available for...

27 CFR 46.231 - Floor stocks tax return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette....28T09, 2009 Floor Stocks Tax Return—Tobacco Products and Cigarette Papers and Tubes, is available for...

27 CFR 46.231 - Floor stocks tax return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette....28T09, 2009 Floor Stocks Tax Return—Tobacco Products and Cigarette Papers and Tubes, is available for...

27 CFR 46.231 - Floor stocks tax return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette....28T09, 2009 Floor Stocks Tax Return—Tobacco Products and Cigarette Papers and Tubes, is available for...

27 CFR 46.231 - Floor stocks tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette....28T09, 2009 Floor Stocks Tax Return—Tobacco Products and Cigarette Papers and Tubes, is available for...

Income Tax Preparation Assistance Service Learning Program: A Multidimensional Assessment

ERIC Educational Resources Information Center

Aldridge, Richard; Callahan, Richard A.; Chen, Yining; Wade, Stacy R.

2015-01-01

The authors present a multidimensional assessment of the outcomes and benefits of an income tax preparation assistance (ITPA) service learning program. They measure the perceived proximate benefits at the delivery of the service program, the actual learning outcome benefits prior to graduation, and the perceived long-term benefits from a…

26 CFR 1.6012-5 - Composite return in lieu of specified form.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Composite return in lieu of specified form. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6012-5 Composite return in lieu... a return, of a composite return in lieu of any form specified in this part for use by such a person...

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

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

26 CFR 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...

26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... consolidated Federal income tax return due (without extensions) on or after December 21, 2009. However, a consolidated group may apply this section to any consolidated Federal income tax return filed on or after... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated accumulated earnings tax. 1.1502...

26 CFR 55.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-4 Extension of period of collection...

26 CFR 55.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

Code of Federal Regulations, 2013 CFR

2013-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-4 Extension of period of collection...

26 CFR 55.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

Code of Federal Regulations, 2014 CFR

2014-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-4 Extension of period of collection...

26 CFR 55.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

Code of Federal Regulations, 2011 CFR

2011-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-4 Extension of period of collection...

26 CFR 55.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

Code of Federal Regulations, 2012 CFR

2012-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-4 Extension of period of collection...

Income Tax Tips

ERIC Educational Resources Information Center

Brown, Darryl Lee

2006-01-01

Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children…

Shoeboxes and Taxes: Integrated Course Design Unleashes New Creativity for a Veteran Teacher

ERIC Educational Resources Information Center

Huber, Marsha M.

2009-01-01

This article discusses how the author used an integrated course design model to create new learning activities in her course on federal taxation. The shoebox case--a simulation where students are given realistic documents to use in preparing a tax return--gave her students an opportunity to construct new knowledge. This activity supported the…

26 CFR 301.6103(h)(2)-1 - Disclosure of returns and return information (including taxpayer return information) to and by...

Code of Federal Regulations, 2010 CFR

2010-04-01

... in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax... Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax... use in, any Federal grand jury proceeding, or preparation for any proceeding (or for their necessary...

Advanced Curation Preparation for Mars Sample Return and Cold Curation

NASA Technical Reports Server (NTRS)

Fries, M. D.; Harrington, A. D.; McCubbin, F. M.; Mitchell, J.; Regberg, A. B.; Snead, C.

2017-01-01

NASA Curation is tasked with the care and distribution of NASA's sample collections, such as the Apollo lunar samples and cometary material collected by the Stardust spacecraft. Curation is also mandated to perform Advanced Curation research and development, which includes improving the curation of existing collections as well as preparing for future sample return missions. Advanced Curation has identified a suite of technologies and techniques that will require attention ahead of Mars sample return (MSR) and missions with cold curation (CCur) requirements, perhaps including comet sample return missions.

27 CFR 19.267 - Adjustments for credited tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... balance of the tax credit to one or more following tax returns until the tax credit is exhausted. (26 U.S... tax. 19.267 Section 19.267 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Claims Rules Regarding Credits...

Tax Reform Act of 1986: implications and trends.

PubMed

Harris, R F

1988-10-01

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

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

DTIC Science & Technology

1984-06-18

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

27 CFR 25.212 - Beer returned to brewery from which removed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned to...

27 CFR 25.212 - Beer returned to brewery from which removed.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned to...

27 CFR 25.212 - Beer returned to brewery from which removed.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned to...

27 CFR 25.212 - Beer returned to brewery from which removed.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned to...

27 CFR 25.212 - Beer returned to brewery from which removed.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned to...

26 CFR 20.6018-2 - Returns; person required to file return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... executor or administrator shall file the return. If there is more than one executor or administrator, the return must be made jointly by all. If there is no executor or administrator appointed, qualified and... decedent situated in the United States is constituted an executor for purposes of the tax (see § 20.2203-1...

Taxation and Skills. OECD Tax Policy Studies. No. 24

ERIC Educational Resources Information Center

OECD Publishing, 2017

2017-01-01

This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments…

26 CFR 55.6071-1 - Time for filing returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

26 CFR 55.6071-1 - Time for filing returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

26 CFR 55.6071-1 - Time for filing returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

26 CFR 55.6071-1 - Time for filing returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

26 CFR 55.6071-1 - Time for filing returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

26 CFR 1.6012-2 - Corporations required to make returns of income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Corporations required to make returns of income... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6012-2 Corporations... business income and to certain foreign corporations, respectively, every corporation, as defined in section...

[From rehabilitation to re-adaptation, preparing the return home].

PubMed

Froger, Jérôme; Jourdan, Claire; Dabek, Marie-Christine; Petitqueux, Sophie; Gardes, Raphaël; Dupeyron, Arnaud

2017-03-01

After a serious head trauma, the return home constitutes a key moment in the patient's reintegration. It is prepared by a multi-disciplinary team throughout the rehabilitation and re-adaptation process, taking into account the patient's prognosis for recovery. Copyright © 2017 Elsevier Masson SAS. All rights reserved.

31 CFR 10.5 - Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return...

Code of Federal Regulations, 2014 CFR

2014-07-01

... applicant's tax liabilities. (e) Temporary recognition. On receipt of a properly executed application, the Commissioner, or delegate, may grant the applicant temporary recognition to practice pending a determination as... preparer should be granted. Temporary recognition will be granted only in unusual circumstances and it will...

31 CFR 10.5 - Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return...

Code of Federal Regulations, 2013 CFR

2013-07-01

... applicant's tax liabilities. (e) Temporary recognition. On receipt of a properly executed application, the Commissioner, or delegate, may grant the applicant temporary recognition to practice pending a determination as... preparer should be granted. Temporary recognition will be granted only in unusual circumstances and it will...

31 CFR 10.5 - Application to become an enrolled agent, enrolled retirement plan agent, or registered tax return...

Code of Federal Regulations, 2012 CFR

2012-07-01

... applicant's tax liabilities. (e) Temporary recognition. On receipt of a properly executed application, the Commissioner, or delegate, may grant the applicant temporary recognition to practice pending a determination as... preparer should be granted. Temporary recognition will be granted only in unusual circumstances and it will...

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...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

Tax Information Series, January 2002

DTIC Science & Technology

2002-01-01

ITIN a valid ID number for work purposes. ITINs are permanent tax identification numbers and replace the former temporary IRSNs ; consequently, IRS no...longer accepts IRSNs or entries such as "applied for," "NRA," or "SSA205C" on tax documents and returns. As the ITIN must be applied for and

Early Returns: Tax Credit Bonds and School Construction? Policy Report.

ERIC Educational Resources Information Center

Mead, Sara

A small federal program piloting tax credit bonds to support school construction, the Qualified Zone Academy Bond (QZAB), has existed since 1997--providing evidence of how tax credit bonds could work. This paper analyzes the results of QZABs to date in order to inform policymakers, advance the debate over federal school construction aid, and…

26 CFR 1.669(b)-1A - Tax on distribution.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section (the “exact” method), or (2) The tax computed under paragraph (c) of this section (the “short-cut..., the method used in the return shall be accepted as the method that produces the lesser tax. The... tax imposed by section 668(a)(2). (b) Computation of partial tax by the exact method. The partial tax...

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...

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...

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...

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...

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...

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...

26 CFR 1.6016-2 - Contents of declaration of estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income tax after the exemption and the credits, if any, should be filed as a tentative declaration within... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Contents of declaration of estimated tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6016-2 Contents of declaration...

Arming Yourself for the Annual Tax Battle.

ERIC Educational Resources Information Center

Pearlman, Dara

1984-01-01

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

26 CFR 1.1502-3 - Consolidated tax credits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... share of the consolidated net income tax minus 25 percent of the quantity which is equal to so much of... consolidated return year is limited to: (a) So much of the consolidated liability for tax as does not exceed... equals the member's share of the consolidated net income tax minus the member's share of the consolidated...

27 CFR 70.97 - Failure to pay tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to pay tax. 70.97... § 70.97 Failure to pay tax. (a) Negligence—(1) General. If any part of any underpayment (as defined in... section 6651 of the Internal Revenue Code (relating to failure to file such return or pay tax) shall be...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2011 CFR

2011-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... returns of tax-exempt organizations. (a) In general. Except as otherwise provided in this section, if a tax-exempt organization (as defined in paragraph (b)(1) of this section) filed an application for...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2010 CFR

2010-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... returns of tax-exempt organizations. (a) In general. Except as otherwise provided in this section, if a tax-exempt organization (as defined in paragraph (b)(1) of this section) filed an application for...

27 CFR 25.213 - Beer returned to brewery other than that from which removed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Beer returned to brewery... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.213 Beer returned to brewery other than that from which removed. (a) Refund or adjustment of tax...

27 CFR 25.213 - Beer returned to brewery other than that from which removed.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Beer returned to brewery... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Beer Returned to Brewery § 25.213 Beer returned to brewery other than that from which removed. (a) Refund or adjustment of tax...

27 CFR 25.213 - Beer returned to brewery other than that from which removed.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Beer returned to brewery... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.213 Beer returned to brewery other than that from which removed. (a) Refund or adjustment of tax...

27 CFR 25.213 - Beer returned to brewery other than that from which removed.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Beer returned to brewery... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Beer Returned to Brewery § 25.213 Beer returned to brewery other than that from which removed. (a) Refund or adjustment of tax...

27 CFR 25.213 - Beer returned to brewery other than that from which removed.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Beer returned to brewery... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.213 Beer returned to brewery other than that from which removed. (a) Refund or adjustment of tax...

26 CFR 36.3121(l)(10)-3 - Returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns. 36.3121(l)(10)-3 Section 36.3121(l)(10....3121(l)(10)-3 Returns. (a) The forms prescribed for use in making returns of the taxes imposed by the... returns of its liability under an agreement entered into as provided in § 36.3121(l)(1)-1. Returns of such...

The Economic Impact of Hurricane Katrina on Its Victims: Evidence from Individual Tax Returns

NASA Astrophysics Data System (ADS)

Deryugina, T.; Kawano, L.; Levitt, S.

2014-12-01

Hurricane Katrina destroyed more than 200,000 homes and led to massive economic and physical dislocation. Using a panel of tax return data, we provide one of the first comprehensive analyses of the hurricane's long-term economic impact on its victims. We find small and mostly transitory impacts of the disaster on wages, employment, and total income, even among the worst affected. Remarkably, within a few years, Katrina victims have higher incomes than controls from similar cities that were unaffected by the storm. Withdrawals from retirement accounts offset some of the temporary fall in wages. Finally, there is a short-run spike in marriage and little impact on either divorce or child bearing. These findings suggest that, at least in developed countries like the United States, dislocation is unlikely to be an important component of the social or economic costs of dramatic negative events, such as natural disasters or climate change.

26 CFR 1.6694-2 - Penalty for understatement due to an unreasonable position.

Code of Federal Regulations, 2010 CFR

2010-04-01

... following examples: Example 1. An individual taxpayer hires Accountant R to prepare its income tax return. A... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and...) Proscribed conduct. Except as otherwise provided in this section, a tax return preparer is liable for a...

26 CFR 1.597-6 - Limitation on collection of income tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxpayer must specify on the front page of Form 1120 (U.S. Corporate Income Tax Return), to the left of the... corporation with several liability for the tax. (e) Collection of taxes from Acquiring or a New Entity—(1... transferor in a Taxable Transfer will be collected from Acquiring. (2) New Entity. Income tax liability...

All States Income Tax Guide. Information for Service Personnel 1985 Edition for 1984 Returns.

DTIC Science & Technology

1985-01-01

tax unnecessary. As a number of states have adopted the Federal income tax law as the basis upon which state income taxes are collected, so have they...taxpayers should file on Form 40. Nonresident Taxpayers having income from Alabama should file on Form 40NR. Under Alabama Income Tax Law , unless proved...G.I. Bill education payments; workmen’s or unemployment compensation (Massachusetts income tax law references to the Internal Revenue Code apply to

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

DTIC Science & Technology

1986-01-01

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

49 CFR 1152.34 - Return on investment.

Code of Federal Regulations, 2014 CFR

2014-10-01

... TRANSPORTATION UNDER 49 U.S.C. 10903 Standards for Determining Costs, Revenues, and Return on Value § 1152.34...). (ii) The amount of current income tax benefits resulting from abandonment of the line which would have... income tax liability from abandonment, the liability should be deducted from the investment base.) This...

49 CFR 1152.34 - Return on investment.

Code of Federal Regulations, 2013 CFR

2013-10-01

... TRANSPORTATION UNDER 49 U.S.C. 10903 Standards for Determining Costs, Revenues, and Return on Value § 1152.34...). (ii) The amount of current income tax benefits resulting from abandonment of the line which would have... income tax liability from abandonment, the liability should be deducted from the investment base.) This...

49 CFR 1152.34 - Return on investment.

Code of Federal Regulations, 2012 CFR

2012-10-01

... TRANSPORTATION UNDER 49 U.S.C. 10903 Standards for Determining Costs, Revenues, and Return on Value § 1152.34...). (ii) The amount of current income tax benefits resulting from abandonment of the line which would have... income tax liability from abandonment, the liability should be deducted from the investment base.) This...

26 CFR 1.338-10 - Filing of returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable... section, any deemed sale tax consequences are reported on the final return of old target filed for old...

26 CFR 1.338-10 - Filing of returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable..., any deemed sale tax consequences are reported on the final return of old target filed for old target's...

26 CFR 1.338-10 - Filing of returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable... section, any deemed sale tax consequences are reported on the final return of old target filed for old...

26 CFR 1.338-10 - Filing of returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable..., any deemed sale tax consequences are reported on the final return of old target filed for old target's...

26 CFR 1.338-10 - Filing of returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable... section, any deemed sale tax consequences are reported on the final return of old target filed for old...

26 CFR 1.4-3 - Husband and wife filing separate returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 1.4-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.4-3 Husband and wife filing separate returns. (a) In general. If the... each elect to pay the optional tax imposed under section 3 or neither may so elect. If the separate...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2013 CFR

2013-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2014 CFR

2014-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2012 CFR

2012-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

Are transaction taxes a cause of financial instability?

NASA Astrophysics Data System (ADS)

Fontini, Fulvio; Sartori, Elena; Tolotti, Marco

2016-05-01

We analyze a stylized market where N boundedly rational agents may decide to trade or not a share of a risky asset at subsequent trading dates. Agents' payoff depends on returns, which are endogenously determined taking into account observed and forecasted demand and an exogenous transaction tax. We study the time evolutions of demand, returns and market activity. We show that the introduction of a transaction tax generally helps in reducing variability of returns and market activity. On the other hand, there are market conditions under which a low taxation may lead the market into a very unstable phase characterized by the fluctuation of the fundamentals around two different regimes; indeed, under these circumstances, heteroscedasticity of time series is detected and statistically analyzed.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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.

26 CFR 157.6161-1 - Extension of time for paying tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... Factoring Transactions) of the Internal Revenue Code and shown or required to be shown on any return. The...

26 CFR 55.6065-1 - Verification of returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Verification of returns. 55.6065-1 Section 55.6065-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.6065-1 - Verification of returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Verification of returns. 55.6065-1 Section 55.6065-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.6065-1 - Verification of returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Verification of returns. 55.6065-1 Section 55.6065-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.6065-1 - Verification of returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Verification of returns. 55.6065-1 Section 55.6065-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.6065-1 - Verification of returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Verification of returns. 55.6065-1 Section 55.6065-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 301.6501(f)-1 - Personal holding company tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Personal holding company tax. 301.6501(f)-1... Collection § 301.6501(f)-1 Personal holding company tax. If a corporation which is a personal holding company for any taxable year fails to file with its income tax return for such year a schedule setting forth...

26 CFR 301.6501(f)-1 - Personal holding company tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Personal holding company tax. 301.6501(f)-1... Collection § 301.6501(f)-1 Personal holding company tax. If a corporation which is a personal holding company for any taxable year fails to file with its income tax return for such year a schedule setting forth...

Income Tax Guide.

ERIC Educational Resources Information Center

Exceptional Parent, 1979

1979-01-01

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

26 CFR 157.6071-1 - Time for filing returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement factoring transaction. (b) Returns relating...

27 CFR 25.211 - Beer returned to brewery.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Beer returned to brewery..., DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.211 Beer returned to brewery. (a) General. Beer, produced in the United States, on which the brewer has paid or determined the tax may be...

27 CFR 25.211 - Beer returned to brewery.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Beer returned to brewery..., DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.211 Beer returned to brewery. (a) General. Beer, produced in the United States, on which the brewer has paid or determined the tax may be...

26 CFR 1.6038-3 - Information returns required of certain United States persons with respect to controlled foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

... relating to such interests during that tax year. (6) Definition of United States person. The term United... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6038-3 Information returns required of certain United States persons with...

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...

STS-115 Crewmembers prepare for their return home on the Shuttle Atlantis

NASA Image and Video Library

2006-09-17

ISS013-E-82298 (17 Sept. 2006) --- Astronauts Christopher J. Ferguson (left), STS-115 pilot; Joseph R. Tanner and Heidemarie M. Stefanyshyn-Piper, both mission specialists, make preparations for their return home on the aft flight deck of the Space Shuttle Atlantis.

27 CFR 70.304 - Place for filing documents other than returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Members of the taxpayer's family, an employee of the taxpayer, the taxpayer's attorney, accountant, or tax... other than returns. 70.304 Section 70.304 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Miscellaneous Provisions § 70.304 Place for...

26 CFR 55.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

26 CFR 55.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

26 CFR 55.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

26 CFR 55.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

26 CFR 55.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

Volunteer Income Tax Assistance Programs and Taxpayer Actions to Improve Personal Finances

ERIC Educational Resources Information Center

Bobbitt, Erica; Bowen, Cathy F.; Kuleck, Robin L.; Taverno, Ronald

2012-01-01

The income tax-filing process creates teachable moments for learning about taxes and other financial matters. Educators and volunteers from Penn State Cooperative Extension helped taxpayers file 2008 returns under Volunteer Income Tax Assistance Program (VITA). Nearly 600 filers (588) completed and simultaneously received educational information…

75 FR 60371 - Requirements of a Statement Disclosing Uncertain Tax Positions; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-30

... Requirements of a Statement Disclosing Uncertain Tax Positions; Correction AGENCY: Internal Revenue Service... the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS. FOR FURTHER INFORMATION CONTACT: Kathryn Zuba, (202) 622-3400 (not...

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...

Volunteer Income Tax Assistance: A Community Coalition for Financial Education and Asset Building

ERIC Educational Resources Information Center

Koonce, Joan; Scarrow, Andrea; Palmer, Lance

2016-01-01

Free tax programs, such as Volunteer Income Tax Assistance (VITA), allow recipients of the earned income tax credit (EITC) to have their returns filed for free. VITA and other free tax programs are nationwide. However, each program is distinct, and the services provided by these programs differ. This article discusses a successful and unique…

26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as provided in...

26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

75 FR 55849 - Proposed Collection; Comment Request for Form 1097-BTC, Bond Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-14

... 1097-BTC, Bond Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Form 1097-BTC, Bond Tax Credit. DATES: Written comments should be received on or before... INFORMATION: Title: Form 1097-BTC, Bond Tax Credit. Abstract: This is an information return for reporting tax...

26 CFR 157.6151-1 - Time and place for paying of tax shown on returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING... tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code shown...

26 CFR 1.584-5 - Returns of banks with respect to common trust funds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Returns of banks with respect to common trust funds. 1.584-5 Section 1.584-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.584-5 Returns of banks...

26 CFR 55.6151-1 - Time and place for paying of tax shown on returns.

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 § 55.6151-1 Time and place for paying of tax shown on...

26 CFR 55.6151-1 - Time and place for paying of tax shown on returns.

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 § 55.6151-1 Time and place for paying of tax shown on...

26 CFR 55.6151-1 - Time and place for paying of tax shown on returns.

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 § 55.6151-1 Time and place for paying of tax shown on...

26 CFR 55.6151-1 - Time and place for paying of tax shown on returns.

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 § 55.6151-1 Time and place for paying of tax shown on...

26 CFR 55.6151-1 - Time and place for paying of tax shown on returns.

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 § 55.6151-1 Time and place for paying of tax shown on...

26 CFR 301.6091-1 - Place for filing returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Members of the taxpayer's family, an employee of the taxpayer, the taxpayer's attorney, accountant, or tax... particular tax. Except as provided in paragraph (b) of this section, for provisions concerning the place for filing documents other than returns, see the regulations relating to the particular tax. (b) Exception...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

27 CFR 22.151 - Return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Return. 22.151 Section 22.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... control number 1512-0334) ...

27 CFR 22.151 - Return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Return. 22.151 Section 22.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... control number 1512-0334) ...

76 FR 70813 - Privacy Act of 1974, as Amended

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-15

... ensuring uniform and high ethical standards of conduct for paid tax return preparers. The major components... return preparers, extending the ethical rules found in Treasury Department Circular 230 to all paid tax..., fingerprint, and tax compliance checks, and to ethics and other regulatory rules; may be required to take...

Family Child Care Tax Workbook. Redleaf Press Business Series.

ERIC Educational Resources Information Center

Copeland, Tom

This workbook presents information to assist taxpayers in completing their 1996 federal income tax forms for their family child care business and is designed to be used in conjunction with "The Basic Guide to Family Child Care Record Keeping." Procedures prior to filing the tax return are discussed and calculation of the time-space…

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations filing consolidated returns. 1.542...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Corporations filing consolidated returns. 1.542...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

27 CFR 24.279 - Tax adjustments related to wine credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... wine credit. 24.279 Section 24.279 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine Taxpaid Removals § 24.279 Tax adjustments related to wine credit. (a) Increasing adjustments. Persons who produce...

A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary

ERIC Educational Resources Information Center

Southern Education Foundation, 2011

2011-01-01

Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

Effect of tax laws on mineral exploration in Canada

USGS Publications Warehouse

DeYoung, J.H.

1977-01-01

Changes since 1972 in Canadian federal and provincial tax laws have eliminated many of the prior tax incentives offered to the mining industry. These changes provide an opportunity to study the effect of tax laws on a country's mineral resource development by comparing trends in mineral exploration in various provinces with adjoining regions, and by comparing these results with firm behaviour that would be expected from microeconomic analysis. Mineral producers have sought higher, more stable returns, resulting in shifts of exploration into political regions with more favourable and less changeable tax policies. Future supplies of mineral raw materials from a political region are dependent on current exploration effort, which is in turn influenced by the region's tax laws. ?? 1977.

26 CFR 601.103 - Summary of general tax procedure.

Code of Federal Regulations, 2013 CFR

2013-04-01

... form of return which shows the facts upon which tax liability may be determined and assessed. Generally... taxpayer may then bring suit in the United States District Court or in the United States Claims Court for recovery of the tax. Suit may not be commenced before the expiration of six months from the date of filing...

26 CFR 601.103 - Summary of general tax procedure.

Code of Federal Regulations, 2011 CFR

2011-04-01

... form of return which shows the facts upon which tax liability may be determined and assessed. Generally... taxpayer may then bring suit in the United States District Court or in the United States Claims Court for recovery of the tax. Suit may not be commenced before the expiration of six months from the date of filing...

26 CFR 601.103 - Summary of general tax procedure.

Code of Federal Regulations, 2010 CFR

2010-04-01

... form of return which shows the facts upon which tax liability may be determined and assessed. Generally... taxpayer may then bring suit in the United States District Court or in the United States Claims Court for recovery of the tax. Suit may not be commenced before the expiration of six months from the date of filing...

26 CFR 601.103 - Summary of general tax procedure.

Code of Federal Regulations, 2014 CFR

2014-04-01

... form of return which shows the facts upon which tax liability may be determined and assessed. Generally... taxpayer may then bring suit in the United States District Court or in the United States Claims Court for recovery of the tax. Suit may not be commenced before the expiration of six months from the date of filing...

26 CFR 601.103 - Summary of general tax procedure.

Code of Federal Regulations, 2012 CFR

2012-04-01

... form of return which shows the facts upon which tax liability may be determined and assessed. Generally... taxpayer may then bring suit in the United States District Court or in the United States Claims Court for recovery of the tax. Suit may not be commenced before the expiration of six months from the date of filing...

27 CFR 24.295 - Return of unmerchantable wine to bond.

Code of Federal Regulations, 2010 CFR

2010-04-01

... wine to bond. 24.295 Section 24.295 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine Return of Unmerchantable Wine to Bond § 24.295 Return of unmerchantable wine to bond. (a) General. Wine produced in the...

5 CFR 2634.403 - Qualified blind trusts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... less than $1,000; (7) The trustee or his designee shall prepare the trust's income tax return. Under no..., the trust's tax return, any information relating to that return except for a summary of trust income in categories necessary for an interested party to complete his individual tax return, or any...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

27 CFR 53.153 - Time for filing returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... and Other Administrative Provisions of Special Application to Manufacturers Taxes § 53.153 Time for... period. (b) Monthly, semimonthly and annual returns—(1) Monthly returns. Each return required to be made under § 53.151(b) for a monthly period shall be filed not later than the 15th day of the month following...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 1.443-1 - Returns for periods of less than 12 months.

Code of Federal Regulations, 2010 CFR

2010-04-01

....443-1 Section 1.443-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Accounting Periods § 1.443-1 Returns for periods of less than 12...-2. The computation of the tax for a short period required to effect a change of annual accounting...

[Cigarette taxes and demand in Colombia].

PubMed

Maldonado, Norman; Llorente, Blanca; Deaza, Javier

2016-10-01

Estimate price and income elasticities of aggregate demand for cigarettes in Colombia, by controlling for structural market changes since the late 1990s, to identify policy opportunities for taxes that could improve public health and increase tax revenues. Measurement of aggregate demand for cigarettes using gross income reported on value-added tax returns submitted to Colombia's National Tax and Customs Office (DIAN is the acronym in Spanish) by the tobacco product manufacturing industry, subtracting exports. A quarterly time series was obtained for the period 1994-2014. The econometric estimation using two-stage least squares controls for price endogeneity and uses a set of dummy variables to control for structural changes in the market and in its regulation. Demand is, from a statistical standpoint, sensitive to price and to income. Price elasticity of demand is -0.78 and income elasticity is 0.61. Inelastic demand implies that it is possible, through cigarette excise taxes, to meet public health targets and increase revenues simultaneously. The results also suggest that the considerable increase in household income in Colombia in the first decade of the 21st century increased purchasing power, which, lacking an accompanying tax increase, promoted cigarette consumption, with negative effects on public health, and wasted an opportunity to increase tax revenues.

24 CFR 599.507 - Tax incentives utilization plan.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Tax incentives utilization plan....507 Tax incentives utilization plan. (a) Preliminary plan. Within six months of designation, the CoRA must prepare and submit to HUD a preliminary tax incentives utilization plan for achieving the State...

26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

Code of Federal Regulations, 2014 CFR

2014-04-01

... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

Code of Federal Regulations, 2011 CFR

2011-04-01

... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

Code of Federal Regulations, 2012 CFR

2012-04-01

... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

Code of Federal Regulations, 2010 CFR

2010-04-01

... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

Code of Federal Regulations, 2013 CFR

2013-04-01

... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

Localization of HTLV-I tax proviral DNA in mononuclear cells.

PubMed

Zucker-Franklin, Dorothea; Pancake, Bette A; Najfeld, Vesna

2003-01-01

The tax sequence of HTLV-I is demonstrable in the skin and blood mononuclear cells of patients with mycosis fungoides, as well as in the mononuclear leukocytes of some healthy blood donors, but was not demonstrable when PCR/Southern analyses were carried out on preparations of high-molecular-weight genomic DNA. Therefore, it was postulated that tax DNA may not be integrated. To investigate this possibility fluorescence in situ hybridization was carried out on cells arrested in metaphase, using a probe containing the HTLV-I tax proviral DNA full-length open reading frame coding sequence. While metaphases prepared from C91PL cells, a cell line infected with HTLV-I, showed an abundance of chromosome-associated as well as extra-chromosomal signals, metaphases prepared with blood mononuclear cells from healthy tax sequence positive donors did not reveal any tax DNA associated with chromosomes. Such signals were readily detected extra-chromosomally. Although it has been demonstrated that transactivation of genes by gene products encoded by extra-chromosomal DNA may have nosocomial implications, whether transactivation by p40 tax generated from extra-chromosomal tax sequences is responsible for the development of neoplasia remains to be investigated.

5 CFR 2634.404 - Qualified diversified trusts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... this part; (14) No person, including investment counsel, investment advisers, accountants, and tax... of Federal responsibility; (7) The trustee or designee shall prepare the trust's income tax return and, on behalf of any interested party, the personal income tax returns and similar tax documents...

26 CFR 1.852-8 - Information returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

26 CFR 1.852-8 - Information returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

26 CFR 1.852-8 - Information returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

26 CFR 1.852-8 - Information returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

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

ERIC Educational Resources Information Center

Whitman, Robert L.; Pittner, Nicholas A.

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

26 CFR 1.852-8 - Information returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment companies or...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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...

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...

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...

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...

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...

26 CFR 157.6011-1 - General requirement of return, statement, or list.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false General requirement of return, statement, or list. 157.6011-1 Section 157.6011-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

26 CFR 1.857-10 - Information returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

26 CFR 1.857-10 - Information returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

26 CFR 1.857-10 - Information returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

26 CFR 1.857-10 - Information returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

27 CFR 24.278 - Tax credit for certain small domestic producers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine... produces not more than 250,000 gallons of wine during the calendar year may take a credit against any tax... in accordance with paragraph (d) of this section, on the first 100,000 gallons of wine (other than...

19 CFR 191.164 - Return to Customs custody.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) DRAWBACK Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform... return to Customs custody of distilled spirits, wine, or beer subject to refund of taxes under the...

19 CFR 191.164 - Return to Customs custody.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TREASURY (CONTINUED) DRAWBACK Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform... return to Customs custody of distilled spirits, wine, or beer subject to refund of taxes under the...

Return on the Federal Investment in Student Financial Aid: An Assessment for the High School Class of 1972.

ERIC Educational Resources Information Center

St. John, Edward P.; Masten, Charles L.

1990-01-01

It is argued that public investment in student financial aid should be evaluated based on tax revenue returns resulting from the expenditure. A model for estimating tax revenue returns from gains in educational attainment attributable to student aid is developed, and impact of aid on access and persistence is examined. (Author/MSE)

26 CFR 301.7216-2 - Permissible disclosures or uses without consent of the taxpayer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... services to the taxpayer. As another example, an accountant who prepares a tax return for a taxpayer may... the taxpayer, the attorney or accountant may make the tax return information available to third... section 7216(a) and § 301.7216-1 shall not apply to any disclosure of tax return information if the...

27 CFR 20.231 - Return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Return. 20.231 Section 20.231 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... shipment in accordance with § 20.171. (Approved by the Office of Management and Budget under control number...

26 CFR 1.852-7 - Additional information required in returns of shareholders.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

26 CFR 1.852-7 - Additional information required in returns of shareholders.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

26 CFR 1.852-7 - Additional information required in returns of shareholders.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

26 CFR 1.852-7 - Additional information required in returns of shareholders.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

Estimating Returns to Education Using Different Natural Experiment Techniques

ERIC Educational Resources Information Center

Leigh, Andrew; Ryan, Chris

2008-01-01

How much do returns to education differ across different natural experiment methods? To test this, we estimate the rate of return to schooling in Australia using two different instruments for schooling: month of birth and changes in compulsory schooling laws. With annual pre-tax income as our measure of income, we find that the naive ordinary…

26 CFR 1.857-10 - Information returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders from the duty...

26 CFR 55.6011-1 - General requirement of return, statement, or list.

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 § 55.6011-1 General requirement of return, statement, or... by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613. [T...

26 CFR 55.6011-1 - General requirement of return, statement, or list.

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 § 55.6011-1 General requirement of return, statement, or... by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613. [T...

26 CFR 55.6011-1 - General requirement of return, statement, or list.

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 § 55.6011-1 General requirement of return, statement, or... by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613. [T...

26 CFR 55.6011-1 - General requirement of return, statement, or list.

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 § 55.6011-1 General requirement of return, statement, or... by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613. [T...

26 CFR 55.6011-1 - General requirement of return, statement, or list.

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 § 55.6011-1 General requirement of return, statement, or... by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613. [T...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2012 CFR

2012-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2014 CFR

2014-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2011 CFR

2011-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

Code of Federal Regulations, 2013 CFR

2013-04-01

... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... means any individual whose adjusted gross income shown on the individual's return for the preceding... section, that more than 50 percent of the gross income shown on the return for the preceding taxable year...

Public Rates of Return on Higher Education Investments, by State

ERIC Educational Resources Information Center

Courtright, Stephen H.; Fry, Cary G.

2007-01-01

Public rates of return on higher education expenditures are calculated by state. Benefits accruing to states from their investments in higher education are measured by differential tax revenues collected from college-educated citizens versus high-school-educated citizens. For most states we find an adequate rate of return on such investments.…

78 FR 76892 - Proposed Collection; Comment Request for Form W-12

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-19

... W-12 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form W-12 IRS Paid Preparer Tax Identification Number (PTIN). DATES: Written comments should be.... Form Number: Form W-12. Abstract: Paid tax return preparers are required to get a preparer tax...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-04

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-14

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

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

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

Haney, J.D.

1995-01-01

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

The impact of a financial transaction tax on stylized facts of price returns—Evidence from the lab

PubMed Central

Huber, Jürgen; Kleinlercher, Daniel; Kirchler, Michael

2012-01-01

As the introduction of financial transaction taxes is increasingly discussed by political leaders we explore possible consequences such taxes could have on markets. Here we examine how “stylized facts”, namely fat tails and volatility clustering, are affected by different tax regimes in laboratory experiments. We find that leptokurtosis of price returns is highest and clustered volatility is weakest in unilaterally taxed markets (where tax havens exist). Instead, tails are slimmest and volatility clustering is strongest in tax havens. When an encompassing financial transaction tax is levied, stylized facts hardly change compared to a scenario with no tax on all markets. PMID:23565012

Is saccade preparation required for inhibition of return (IOR)?

PubMed

Michalczyk, Łukasz; Paszulewicz, Jakub; Bielas, Jacek; Wolski, Piotr

2018-02-05

The effect of slower responses to validly than invalidly cued targets is known as inhibition of return (IOR). Opposing accounts of IOR have been proposed: one postulates a singular phenomenon explained by oculomotor mechanisms alone, while the other, more diverse account postulates both perceptual-cognitive and motor factors. In our research we considered the relation between motor programming and IOR. In an extended replication of an earlier study, using an eye abduction technique we restricted eye movement in the temporal half-space; this resulted in IOR attenuation in that area, compared to the unrestricted, nasal part of the visual field. Our results contradict the earlier result and demonstrate that IOR does depend on preparation of eye movement, as predicted by the oculomotor priming hypothesis. Copyright © 2017 Elsevier B.V. All rights reserved.

27 CFR 40.355 - Return of manufacturer.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.355 Return of manufacturer. (a) Requirement for filing. A manufacturer of cigarette papers and tubes shall file, for each factory...

27 CFR 40.355 - Return of manufacturer.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.355 Return of manufacturer. (a) Requirement for filing. A manufacturer of cigarette papers and tubes shall file, for each factory...

27 CFR 40.355 - Return of manufacturer.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.355 Return of manufacturer. (a) Requirement for filing. A manufacturer of cigarette papers and tubes shall file, for each factory...

27 CFR 40.355 - Return of manufacturer.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.355 Return of manufacturer. (a) Requirement for filing. A manufacturer of cigarette papers and tubes shall file, for each factory...

27 CFR 40.355 - Return of manufacturer.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.355 Return of manufacturer. (a) Requirement for filing. A manufacturer of cigarette papers and tubes shall file, for each factory...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

Tax Credit Scholarship Programs and the Law

ERIC Educational Resources Information Center

Sutton, Lenford C.; Spearman, Patrick Thomas

2014-01-01

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

5 CFR 2634.404 - Qualified diversified trusts.

Code of Federal Regulations, 2011 CFR

2011-01-01

... investments the proceeds of sale are to be reinvested; (2) The trustee and any other designated fiduciary in... of Federal responsibility; (7) The trustee or designee shall prepare the trust's income tax return and, on behalf of any interested party, the personal income tax returns and similar tax documents...

26 CFR 1.6046-3 - Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.

Code of Federal Regulations, 2010 CFR

2010-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information..., 1960. (a) Requirement of returns. Every attorney, accountant, fiduciary, bank, trust company, financial...

78 FR 59313 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-26

... liable for the excise tax for failure to meet the community health needs assessment requirements for any... Revenue Code. Need for Correction As published, the notice of proposed rulemaking (REG-115300-13) contains errors that are misleading and are in need of clarification. Correction to Publication Accordingly...

78 FR 59228 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-26

... the community health needs assessment (CHNA) requirements for any taxable year. DATES: This correction... the reporting of the excise tax under section 4959 of the Internal Revenue Code. Need for Correction... misleading and are in need of clarification. Correction of Publication Accordingly, the final and temporary...

26 CFR 31.6071(a)-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... prescribed due date falls on Saturday, Sunday, or a legal holiday, see the provisions of § 301.7503-1 of this... TAX AT SOURCE Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6071(a)-1 Time for filing returns and other...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.