26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding of tax on foreign corporations. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of the income tax...

26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident alien...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 20.2107-1 - Expatriation to avoid tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

26 CFR 20.2107-1 - Expatriation to avoid tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

26 CFR 20.2107-1 - Expatriation to avoid tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

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

ERIC Educational Resources Information Center

Somers, Patricia; And Others

1993-01-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... return for any year from Year 7 through Year 10, although A had effectively connected income for those... income tax returns for Year 7 through Year 10 and by making A's books and records available to the..., for purposes of computing the nonresident alien individual's taxable income for any taxable year...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 1.871-2 - Determining residence of alien individuals.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means an...

26 CFR 1.871-2 - Determining residence of alien individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means an...

26 CFR 1.871-2 - Determining residence of alien individuals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means an...

26 CFR 1.871-2 - Determining residence of alien individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means an...

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 1.6654-6 - Nonresident alien individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Nonresident alien individuals. 1.6654-6 Section....6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is required to... gross income of a nonresident alien individual is such as to require making a payment of estimated...

26 CFR 1.6654-6 - Nonresident alien individuals.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Nonresident alien individuals. 1.6654-6 Section... Penalties § 1.6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is... the gross income of a nonresident alien individual is such as to require making a payment of estimated...

26 CFR 1.6654-6 - Nonresident alien individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Nonresident alien individuals. 1.6654-6 Section... Penalties § 1.6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is... the gross income of a nonresident alien individual is such as to require making a payment of estimated...

26 CFR 1.6654-6 - Nonresident alien individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Nonresident alien individuals. 1.6654-6 Section... Penalties § 1.6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is... the gross income of a nonresident alien individual is such as to require making a payment of estimated...

26 CFR 1.6654-6 - Nonresident alien individuals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Nonresident alien individuals. 1.6654-6 Section... Penalties § 1.6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is... the gross income of a nonresident alien individual is such as to require making a payment of estimated...

26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... indemnity, fidelity, or surety bond is made, continued, or renewed, if issued: (1) By a nonresident alien... section 4372(c). (b) Life insurance, sickness, and accident policies, and annuity contracts. Unless the... contract is made, continued, or renewed, if issued: (1) By a nonresident alien individual, a foreign...

26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... indemnity, fidelity, or surety bond is made, continued, or renewed, if issued: (1) By a nonresident alien... section 4372(c). (b) Life insurance, sickness, and accident policies, and annuity contracts. Unless the... contract is made, continued, or renewed, if issued: (1) By a nonresident alien individual, a foreign...

26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... indemnity, fidelity, or surety bond is made, continued, or renewed, if issued: (1) By a nonresident alien... section 4372(c). (b) Life insurance, sickness, and accident policies, and annuity contracts. Unless the... contract is made, continued, or renewed, if issued: (1) By a nonresident alien individual, a foreign...

26 CFR 1.871-2 - Determining residence of alien individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means an individual whose...

The Demand for Higher Education: Pennsylvania's Nonresident Tuition Experience.

ERIC Educational Resources Information Center

Noorbakhsh, Abbas; Culp, David

2002-01-01

Explores the estimation of tuition elasticity of resident and nonresident demand for higher education in the Pennsylvania State System of Higher Education. Finds that nonresident demand is price elastic, thus explaining the 40 percent decline in nonresident enrollment between 1991 and 1996 after average nonresident tuition increased nearly 20…

19 CFR 141.18 - Entry by nonresident corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Entry by nonresident corporation. 141.18 Section....18 Entry by nonresident corporation. A nonresident corporation (i.e., one which is not incorporated... entry is located who is authorized to accept service of process against that corporation or, in the case...

19 CFR 141.18 - Entry by nonresident corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 19 Customs Duties 2 2011-04-01 2011-04-01 false Entry by nonresident corporation. 141.18 Section....18 Entry by nonresident corporation. A nonresident corporation (i.e., one which is not incorporated... entry is located who is authorized to accept service of process against that corporation or, in the case...

19 CFR 141.18 - Entry by nonresident corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 19 Customs Duties 2 2013-04-01 2013-04-01 false Entry by nonresident corporation. 141.18 Section....18 Entry by nonresident corporation. A nonresident corporation (i.e., one which is not incorporated... entry is located who is authorized to accept service of process against that corporation or, in the case...

19 CFR 141.18 - Entry by nonresident corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 19 Customs Duties 2 2012-04-01 2012-04-01 false Entry by nonresident corporation. 141.18 Section....18 Entry by nonresident corporation. A nonresident corporation (i.e., one which is not incorporated... entry is located who is authorized to accept service of process against that corporation or, in the case...

19 CFR 141.18 - Entry by nonresident corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 19 Customs Duties 2 2014-04-01 2014-04-01 false Entry by nonresident corporation. 141.18 Section....18 Entry by nonresident corporation. A nonresident corporation (i.e., one which is not incorporated... entry is located who is authorized to accept service of process against that corporation or, in the case...

26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... a nonresident alien individual, a foreign partnership, or a foreign corporation, as insurer (unless... “indemnity bond,” see section 4372(c). (b) Life insurance, sickness, and accident policies, and annuity... or an annuity contract is made, continued, or renewed, if issued: (1) By a nonresident alien...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 1.1441-8 - Exemption from withholding for payments to foreign governments, international organizations...

Code of Federal Regulations, 2010 CFR

2010-04-01

... foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements. 1.1441-8 Section 1.1441-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens...

43 CFR 426.8 - Nonresident aliens and foreign entities.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 43 Public Lands: Interior 1 2013-10-01 2013-10-01 false Nonresident aliens and foreign entities..., DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.8 Nonresident aliens and foreign... reclamation law or these regulations, a nonresident alien or foreign entity that directly holds land in a...

43 CFR 426.8 - Nonresident aliens and foreign entities.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 43 Public Lands: Interior 1 2014-10-01 2014-10-01 false Nonresident aliens and foreign entities..., DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.8 Nonresident aliens and foreign... reclamation law or these regulations, a nonresident alien or foreign entity that directly holds land in a...

43 CFR 426.8 - Nonresident aliens and foreign entities.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Nonresident aliens and foreign entities..., DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.8 Nonresident aliens and foreign... reclamation law or these regulations, a nonresident alien or foreign entity that directly holds land in a...

43 CFR 426.8 - Nonresident aliens and foreign entities.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Nonresident aliens and foreign entities..., DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.8 Nonresident aliens and foreign... reclamation law or these regulations, a nonresident alien or foreign entity that directly holds land in a...

43 CFR 426.8 - Nonresident aliens and foreign entities.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 43 Public Lands: Interior 1 2012-10-01 2011-10-01 true Nonresident aliens and foreign entities..., DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.8 Nonresident aliens and foreign... reclamation law or these regulations, a nonresident alien or foreign entity that directly holds land in a...

26 CFR 1.672(f)-4 - Recharacterization of purported gifts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Grantors and Others Treated As Substantial Owners § 1.672(f... bequest for United States tax purposes as a distribution to such individual and a subsequent gift or... bequest for purposes of the tax laws of the nonresident alien individual's country of residence as a...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

20 CFR 404.1036 - Certain nonresident aliens.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of the...

20 CFR 404.1036 - Certain nonresident aliens.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of the...

20 CFR 404.1036 - Certain nonresident aliens.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of the...

20 CFR 404.1036 - Certain nonresident aliens.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of the...

20 CFR 404.1036 - Certain nonresident aliens.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of the...

26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident... residents therein. As to the taxation generally of compensation of alien employees of foreign governments...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

26 CFR 521.110 - Government wages, salaries, pensions and similar remuneration.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... residents therein. As to the taxation generally of compensation of alien employees of foreign governments...

Children with Nonresident Parents: Living Arrangements, Visitation, and Child Support

ERIC Educational Resources Information Center

Stewart, Susan D.

2010-01-01

One third of all children in the United States have a nonresident parent. On the basis of 13,085 children with a nonresident parent drawn from the 1997 National Survey of America's Families, this study examines nonresident mothers' and fathers' involvement (visitation and child support) with children who reside in different household types:…

77 FR 23391 - Guidance on Reporting Interest Paid to Nonresident Aliens

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-19

... Guidance on Reporting Interest Paid to Nonresident Aliens AGENCY: Internal Revenue Service (IRS), Treasury... and is paid to certain nonresident alien individuals. These regulations will affect commercial banks..., securities brokerages, and insurance companies that maintain deposit accounts for nonresident alien...

Nonresident Father Involvement, Social Class, and Adolescent Weight

ERIC Educational Resources Information Center

Menning, Chadwick L.; Stewart, Susan D.

2008-01-01

Body weight issues disproportionately affect children with nonresident fathers. Using data from the National Longitudinal Study of Adolescent Health, the authors investigate the relationship between nonresident father involvement and adolescent weight, specifically adolescents' risk of being underweight, overweight, and obese. The results show…

26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... income and shall be exempt from taxation under this chapter: (7) Income exempt under treaty. Income of...

26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... income and shall be exempt from taxation under this chapter: (7) Income exempt under treaty. Income of...

76 FR 1105 - Guidance on Reporting Interest Paid to Nonresident Aliens

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-07

...-BJ01 Guidance on Reporting Interest Paid to Nonresident Aliens AGENCY: Internal Revenue Service (IRS... and paid to nonresident alien individuals. These proposed regulations affect persons making payments.... bank deposit interest paid to any nonresident alien individual must be reported annually to the IRS. On...

26 CFR 31.3402(f)(6)-1 - Withholding exemptions for nonresident alien individuals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Withholding exemptions for nonresident alien... exemptions for nonresident alien individuals. A nonresident alien individual (other than, in regard to wages paid after February 28, 1979, a nonresident alien individual treated as a resident under section 6013(g...

26 CFR 31.3402(f)(6)-1 - Withholding exemptions for nonresident alien individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Withholding exemptions for nonresident alien... exemptions for nonresident alien individuals. A nonresident alien individual (other than, in regard to wages paid after February 28, 1979, a nonresident alien individual treated as a resident under section 6013(g...

26 CFR 31.3402(f)(6)-1 - Withholding exemptions for nonresident alien individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Withholding exemptions for nonresident alien... exemptions for nonresident alien individuals. A nonresident alien individual (other than, in regard to wages paid after February 28, 1979, a nonresident alien individual treated as a resident under section 6013(g...

26 CFR 31.3402(f)(6)-1 - Withholding exemptions for nonresident alien individuals.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Withholding exemptions for nonresident alien... exemptions for nonresident alien individuals. A nonresident alien individual (other than, in regard to wages paid after February 28, 1979, a nonresident alien individual treated as a resident under section 6013(g...

26 CFR 31.3402(f)(6)-1 - Withholding exemptions for nonresident alien individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Withholding exemptions for nonresident alien... exemptions for nonresident alien individuals. A nonresident alien individual (other than, in regard to wages paid after February 28, 1979, a nonresident alien individual treated as a resident under section 6013(g...

Real Estate Tax Exemption for Continuing Education Programs.

ERIC Educational Resources Information Center

Charters, Alexander N.

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

26 CFR 1.871-6 - Duty of witholding agent to determine status of alien payees.

Code of Federal Regulations, 2014 CFR

2014-04-01

... alien payees. 1.871-6 Section 1.871-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-6 Duty of witholding agent to determine status of alien payees. For the obligation of a...

26 CFR 514.4 - Interest.

Code of Federal Regulations, 2010 CFR

2010-04-01

... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS FRANCE... nonresident alien individual, fiduciary, and partnership) who is a resident of France, or by a French... bond interest, the nonresident alien who is a resident of France, or the French corporation or other...

Disneyland Dads, Disneyland Moms? How Nonresident Parents Spend Time with Absent Children.

ERIC Educational Resources Information Center

Stewart, Susan D.

1999-01-01

Examines gender differences in how nonresident parents spend time with their absent children. Results suggest that nonresident mothers and fathers exhibit a similar pattern of participation in activities with their absent children. Most nonresident parents either engage in only leisure activities with their children or have no contact. (Author/MKA)

26 CFR 31.3121(b)(19)-1 - Services of certain nonresident aliens.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Services of certain nonresident aliens. 31.3121... 1954) General Provisions § 31.3121(b)(19)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a...

26 CFR 31.3306(c)(18)-1 - Services of certain nonresident aliens.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services of certain nonresident aliens. 31.3306...) § 31.3306(c)(18)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under...

26 CFR 31.3306(c)(18)-1 - Services of certain nonresident aliens.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Services of certain nonresident aliens. 31.3306...) § 31.3306(c)(18)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under...

26 CFR 31.3306(c)(18)-1 - Services of certain nonresident aliens.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Services of certain nonresident aliens. 31.3306...) § 31.3306(c)(18)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under...

26 CFR 31.3121(b)(19)-1 - Services of certain nonresident aliens.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Services of certain nonresident aliens. 31.3121... 1954) General Provisions § 31.3121(b)(19)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a...

26 CFR 31.3121(b)(19)-1 - Services of certain nonresident aliens.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services of certain nonresident aliens. 31.3121... 1954) General Provisions § 31.3121(b)(19)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a...

26 CFR 31.3306(c)(18)-1 - Services of certain nonresident aliens.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Services of certain nonresident aliens. 31.3306...) § 31.3306(c)(18)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under...

26 CFR 31.3306(c)(18)-1 - Services of certain nonresident aliens.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Services of certain nonresident aliens. 31.3306...) § 31.3306(c)(18)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a nonimmigrant under...

26 CFR 31.3121(b)(19)-1 - Services of certain nonresident aliens.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Services of certain nonresident aliens. 31.3121... 1954) General Provisions § 31.3121(b)(19)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a...

26 CFR 31.3121(b)(19)-1 - Services of certain nonresident aliens.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Services of certain nonresident aliens. 31.3121... 1954) General Provisions § 31.3121(b)(19)-1 Services of certain nonresident aliens. (a) (1) Services performed after 1961 by a nonresident alien individual who is temporarily present in the United States as a...

19 CFR 141.37 - Additional requirements for nonresident corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... corporations. 141.37 Section 141.37 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND... Additional requirements for nonresident corporations. If a nonresident corporation has not qualified to... authority of the grantor designated to execute the power of attorney on behalf of the corporation. [T.D. 84...

19 CFR 141.37 - Additional requirements for nonresident corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporations. 141.37 Section 141.37 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND... Additional requirements for nonresident corporations. If a nonresident corporation has not qualified to... authority of the grantor designated to execute the power of attorney on behalf of the corporation. [T.D. 84...

19 CFR 141.37 - Additional requirements for nonresident corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... corporations. 141.37 Section 141.37 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND... Additional requirements for nonresident corporations. If a nonresident corporation has not qualified to... authority of the grantor designated to execute the power of attorney on behalf of the corporation. [T.D. 84...

19 CFR 141.37 - Additional requirements for nonresident corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... corporations. 141.37 Section 141.37 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND... Additional requirements for nonresident corporations. If a nonresident corporation has not qualified to... authority of the grantor designated to execute the power of attorney on behalf of the corporation. [T.D. 84...

19 CFR 141.37 - Additional requirements for nonresident corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... corporations. 141.37 Section 141.37 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND... Additional requirements for nonresident corporations. If a nonresident corporation has not qualified to... authority of the grantor designated to execute the power of attorney on behalf of the corporation. [T.D. 84...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

Family structure, nonresident father involvement, and adolescent eating patterns.

PubMed

Stewart, Susan D; Menning, Chadwick L

2009-08-01

To examine the relationship between family structure, nonresident father involvement, and adolescent eating patterns. Analyses were performed on data from Waves 1 and 2 of the National Longitudinal Study of Adolescent Health (Wave 1, N = approximately 15,550; Wave 2, N = approximately 11,540), and a subsample of adolescents from each wave who had a nonresident father (Wave 1, N = approximately 3,745; Wave 2, N = 2,358). Multivariate regression provides estimates of the independent effects of family structure and nonresident father involvement on adolescent eating patterns while controlling for potentially confounding sociodemographic characteristics. Compared with children in traditional households (i.e., two biological or adoptive parents), adolescents in nontraditional family households (single parent, step-parent, no parent) were more likely to display unhealthy eating habits such as skipping breakfast and lunch, eating fewer vegetables, consuming more fast food, and had less parental monitoring of meals. Nonresident father involvement was associated with an increased frequency of eating breakfast and lunch and increased consumption of vegetables (Wave 1) but did not affect adolescents' consumption of fast food. Child support was positively associated with the odds that adolescents would consume dinner. Adolescents in living in nontraditional families were more likely than adolescents living with two biological/adoptive parents to display unhealthy eating habits. Nonresident father involvement was generally associated with healthier eating patterns. Health professionals should keep in mind that children's and adolescents' living arrangements can be complex and have the potential to affect what and how they eat.

Adolescents with Nonresident Fathers: Are Daughters More Disadvantaged than Sons?

ERIC Educational Resources Information Center

Mitchell, Katherine Stamps; Booth, Alan; King, Valarie

2009-01-01

This study examined sons' and daughters' involvement with nonresident fathers and associated outcomes (N = 4,663). Results indicated that sons and daughters reported equal involvement with nonresident fathers on most measures of father investment, although sons reported more overnight visits, sports, and movies and feeling closer to their fathers…

Neighborhood Disorder and Paternal Involvement of Nonresident and Resident Fathers

ERIC Educational Resources Information Center

Zhang, Saijun; Fuller, Tamara

2012-01-01

Using data of 775 nonresident father families and 1,407 resident father families from the Fragile Families and Child Wellbeing Study, this study examined whether neighborhood disorder was associated with fathers' supportive involvement in child care. Bivariate analysis indicated that mothers and children of nonresident father families were more…

26 CFR 31.3401(a)(6)-1 - Remuneration for services of nonresident alien individuals.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Remuneration for services of nonresident alien... services of nonresident alien individuals. (a) In general. All remuneration paid after December 31, 1966, for services performed by a nonresident alien individual, if such remuneration otherwise constitutes...

26 CFR 31.3401(a)(6)-1 - Remuneration for services of nonresident alien individuals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Remuneration for services of nonresident alien... services of nonresident alien individuals. (a) In general. All remuneration paid after December 31, 1966, for services performed by a nonresident alien individual, if such remuneration otherwise constitutes...

26 CFR 31.3401(a)(6)-1 - Remuneration for services of nonresident alien individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Remuneration for services of nonresident alien... services of nonresident alien individuals. (a) In general. All remuneration paid after December 31, 1966, for services performed by a nonresident alien individual, if such remuneration otherwise constitutes...

26 CFR 31.3401(a)(6)-1 - Remuneration for services of nonresident alien individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Remuneration for services of nonresident alien... services of nonresident alien individuals. (a) In general. All remuneration paid after December 31, 1966, for services performed by a nonresident alien individual, if such remuneration otherwise constitutes...

26 CFR 31.3401(a)(6)-1 - Remuneration for services of nonresident alien individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Remuneration for services of nonresident alien... services of nonresident alien individuals. (a) In general. All remuneration paid after December 31, 1966, for services performed by a nonresident alien individual, if such remuneration otherwise constitutes...

Non-resident Fathers’ Social Networks: The Relationship between Social Support and Father Involvement

PubMed Central

Castillo, Jason T.; Sarver, Christian M.

2011-01-01

Literature and research examining non-resident fathers’ involvement with their chidren has focused primarily on the fathers’ relationship with their child’s mother. Receiving limited attention in the literature has been the inclusion of examining non-resident fathers’ social support networks, the function of these social networks—perceived and received social support, and how these social support networks affect non-resident fathers’ involvement with their children. Using data from Wave One of the Fragile Families and Child Well-being Study, this study examined the social support networks non-resident fathers (n = 895) utilized in their involvement with their children. Results of the regression analyses indicate that non-resident fathers’ relationship with their child’s mother and perceived social support from their social networks contributed positively to their involvement with their children. Policy and practice implications are discussed. PMID:23288998

Crowded Out? The Effect of Nonresident Enrollment on Resident Access to Public Research Universities

ERIC Educational Resources Information Center

Curs, Bradley R.; Jaquette, Ozan

2017-01-01

Public universities have pursued nonresident enrollment growth as a solution to the stagnation of state funding. Representatives of public universities often argue that nonresident tuition revenue is an important resource in efforts to finance access for resident students, whereas state policymakers are concerned that nonresident enrollment…

26 CFR 521.113 - Students and apprentices; remittances.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Students and apprentices; remittances. 521.113 Section 521.113 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents...

26 CFR 521.112 - Compensation for labor or personal services.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Compensation for labor or personal services. 521.112 Section 521.112 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who...

26 CFR 521.109 - Real property income, natural resource royalties.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Real property income, natural resource royalties. 521.109 Section 521.109 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who...

26 CFR 521.114 - Visiting professors or teachers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Visiting professors or teachers. 521.114 Section 521.114 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents...

26 CFR 521.113 - Students and apprentices; remittances.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Students and apprentices; remittances. 521.113 Section 521.113 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents...

26 CFR 521.104 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Definitions. 521.104 Section 521.104 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...

26 CFR 1.545-1 - Definition.

Code of Federal Regulations, 2010 CFR

2010-04-01

... imposition of the personal holding company tax on a foreign corporation, resident or nonresident, which files..., which files no return, the undistributed personal holding company income shall be computed on the basis... TAXES (CONTINUED) Personal Holding Companies § 1.545-1 Definition. (a) Undistributed personal holding...

26 CFR 1.545-1 - Definition.

Code of Federal Regulations, 2011 CFR

2011-04-01

... imposition of the personal holding company tax on a foreign corporation, resident or nonresident, which files..., which files no return, the undistributed personal holding company income shall be computed on the basis... TAXES (CONTINUED) Personal Holding Companies § 1.545-1 Definition. (a) Undistributed personal holding...

26 CFR 521.112 - Compensation for labor or personal services.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Compensation for labor or personal services. 521.112 Section 521.112 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents...

26 CFR 521.104 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Definitions. 521.104 Section 521.104 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...

[The sociological study of the nonresident patients].

PubMed

Shchepin, V O; Larionov, Iu K; Gekht, I A

2008-01-01

The study of opinions of the patients dwelling in the various regions of the Russian Federation concerning their treatment in the curative preventive institutions of Samarskaya Oblast. Among nonresident patients 52% had an opportunity to pay for additional medical services in the medical institutions of Samarskaya Oblast. This fact testify that among population of neighboring regions the solvent demand of certain kinds of medical care is formed. The patients from neighboring and distant regions much more actively use the free market niches of medical and hospital services. The role of planning in the accessible specialized medical care (oncopathology, nervous and cardiovascular diseases, respiratory diseases, digestive system diseases, etc.) on the interregional level. This approach is to take into account the procedure of medical caring, its tariffs and the conditions of its provision in the concrete region for the nonresident patients. The higher satisfaction of the medical care quality testifies the proper level of provided medical care in the Samarskaya Oblast. At the same time, the lower informative level of materials from advertising sources and medical insurance companies targeted at the nonresident patients consists a poor effort in promoting the Samarskaya Oblast in the medical services market.

Nonresident Enrollment Demand in Public Higher Education: An Analysis at National, State, and Institutional Levels

ERIC Educational Resources Information Center

Zhang, Liang

2007-01-01

This article estimates the standard demand equations for nonresident students using national, state, and institutional level data. The national-level analysis reveals a near-unitary price elasticity, but increases in nonresident tuition and fees do not decrease nonresident enrollment. Finally, results from the institutional level of analysis…

26 CFR 1.6049-8 - Interest and original issue discount paid to certain nonresident aliens.

Code of Federal Regulations, 2013 CFR

2013-04-01

... certain nonresident aliens. 1.6049-8 Section 1.6049-8 Internal Revenue INTERNAL REVENUE SERVICE... § 1.6049-8 Interest and original issue discount paid to certain nonresident aliens. (a) Interest... nonresident alien individual who is a resident of a country that is identified, in an applicable revenue...

26 CFR 521.106 - Control of a domestic enterprise by a Danish enterprise.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Control of a domestic enterprise by a Danish enterprise. 521.106 Section 521.106 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who...

26 CFR 521.107 - Income from operation of ships or aircraft.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Income from operation of ships or aircraft. 521.107 Section 521.107 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents...

26 CFR 521.107 - Income from operation of ships or aircraft.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Income from operation of ships or aircraft. 521.107 Section 521.107 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents...

26 CFR 521.106 - Control of a domestic enterprise by a Danish enterprise.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Control of a domestic enterprise by a Danish enterprise. 521.106 Section 521.106 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who...

Hospital Costs of Foreign Non-Resident Patients: A Comparative Analysis in Catalonia, Spain.

PubMed

Arroyo-Borrell, Elena; Renart-Vicens, Gemma; Saez, Marc; Carreras, Marc

2017-09-14

Although patient mobility has increased over the world, in Europe there is a lack of empirical studies. The aim of the study was to compare foreign non-resident patients versus domestic patients for the particular Catalan case, focusing on patient characteristics, hospitalisation costs and differences in costs depending on the typology of the hospital they are treated. We used data from the 2012 Minimum Basic Data Set-Acute Care hospitals (CMBD-HA) in Catalonia. We matched two case-control groups: first, foreign non-resident patients versus domestic patients and, second, foreign non-resident patients treated by Regional Public Hospitals versus other type of hospitals. Hospitalisation costs were modelled using a GLM Gamma with a log-link. Our results show that foreign non-resident patients were significantly less costly than domestic patients (12% cheaper). Our findings also suggested differences in the characteristics of foreign non-resident patients using Regional Public Hospitals or other kinds of hospitals although we did not observe significant differences in the healthcare costs. Nevertheless, women, 15-24 and 35-44 years old patients and the days of stay were less costly in Regional Public Hospitals. In general, acute hospitalizations of foreign non-resident patients while they are on holiday cost substantially less than domestic patients. The typology of hospital is not found to be a relevant factor influencing costs.

Hospital Costs of Foreign Non-Resident Patients: A Comparative Analysis in Catalonia, Spain

PubMed Central

Arroyo-Borrell, Elena; Renart-Vicens, Gemma; Saez, Marc

2017-01-01

Although patient mobility has increased over the world, in Europe there is a lack of empirical studies. The aim of the study was to compare foreign non-resident patients versus domestic patients for the particular Catalan case, focusing on patient characteristics, hospitalisation costs and differences in costs depending on the typology of the hospital they are treated. We used data from the 2012 Minimum Basic Data Set-Acute Care hospitals (CMBD-HA) in Catalonia. We matched two case-control groups: first, foreign non-resident patients versus domestic patients and, second, foreign non-resident patients treated by Regional Public Hospitals versus other type of hospitals. Hospitalisation costs were modelled using a GLM Gamma with a log-link. Our results show that foreign non-resident patients were significantly less costly than domestic patients (12% cheaper). Our findings also suggested differences in the characteristics of foreign non-resident patients using Regional Public Hospitals or other kinds of hospitals although we did not observe significant differences in the healthcare costs. Nevertheless, women, 15–24 and 35–44 years old patients and the days of stay were less costly in Regional Public Hospitals. In general, acute hospitalizations of foreign non-resident patients while they are on holiday cost substantially less than domestic patients. The typology of hospital is not found to be a relevant factor influencing costs. PMID:28906459

26 CFR 1.6664-2 - Underpayment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... withheld at source on nonresident aliens and foreign corporations); (2) Payments of tax or estimated tax by... on nonresident aliens and foreign corporations), as payments of estimated tax, or as any other... taxable year claiming tax benefits attributable to the existence of the account. On March 21, 2005...

26 CFR 1.6664-2 - Underpayment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... withheld at source on nonresident aliens and foreign corporations); (2) Payments of tax or estimated tax by... on nonresident aliens and foreign corporations), as payments of estimated tax, or as any other... taxable year claiming tax benefits attributable to the existence of the account. On March 21, 2005...

Low-Income Nonresident Father Involvement with their Toddlers: Variation by Fathers' Race and Ethnicity

PubMed Central

Cabrera, Natasha J.; Ryan, Rebecca M.; Mitchell, Stephanie J.; Shannon, Jacqueline D.; Tamis-LeMonda, Cathie S.

2010-01-01

Using data from a racially and ethnically diverse sample of low-income mothers of two-year-old children participating in the Early Head Start Research and Evaluation Project (N = 883), fathers' education and employment, mother-father relationship, and mothers' relationships with kin in the household were examined to explain variation in nonresident father involvement across racial and ethnic groups. Nonresident White fathers were less involved with their children than African-American and Latino fathers. This difference was explained by the status of mother-father relationships. White nonresident fathers were less likely than minority nonresident fathers to maintain romantic relationships with their child's mother. Mothers in the White father group were also more likely to re-partner, which negatively related to biological fathers' involvement. These findings suggest that approaches to strengthen nonresident father involvement in children's lives need to consider how father ethnicity and mother-father relations are associated with differential patterns of father involvement. PMID:18729678

Low-income, nonresident father involvement with their toddlers: variation by fathers' race and ethnicity.

PubMed

Cabrera, Natasha J; Ryan, Rebecca M; Mitchell, Stephanie J; Shannon, Jacqueline D; Tamis-Lemonda, Catherine S

2008-08-01

Using data from a racially and ethnically diverse sample of low-income mothers of 2-year-old children participating in the Early Head Start Research and Evaluation Project (N = 883), the authors examined fathers' education and employment, mother-father relationship, and mothers' relationships with kin in the household to explain variation in nonresident father involvement across racial and ethnic groups. Nonresident White fathers were less involved with their children than were African American and Latino fathers. This difference was explained by the status of mother-father relationships. White nonresident fathers were less likely than minority nonresident fathers to maintain romantic relationships with their child's mother. Mothers in the White father group were also more likely to re-partner, which negatively related to biological fathers' involvement. These findings suggest that approaches to strengthen nonresident father involvement in children's lives need to consider how father ethnicity and mother-father relations are associated with differential patterns of father involvement.

76 FR 2852 - Guidance on Reporting Interest Paid to Nonresident Aliens; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-18

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 31 [REG-146097-09] RIN 1545-BJ01 Guidance on Reporting Interest Paid to Nonresident Aliens; Correction AGENCY: Internal Revenue.... offices of certain financial institutions and paid to nonresident alien individuals. FOR FURTHER...

76 FR 22064 - Guidance on Reporting Interest Paid to Nonresident Aliens; Hearing

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-20

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 31 [REG-146097-09] RIN 1545-BJ01 Guidance on Reporting Interest Paid to Nonresident Aliens; Hearing AGENCY: Internal Revenue... and paid to nonresident alien individuals. DATES: The public hearing is being rescheduled from Monday...

76 FR 20595 - Guidance on Reporting Interest Paid to Nonresident Aliens; Hearing

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-13

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 31 [REG-146097-09] RIN 1545-BJ01 Guidance on Reporting Interest Paid to Nonresident Aliens; Hearing AGENCY: Internal Revenue.... offices of certain financial institutions and paid to nonresident alien individuals. DATES: The public...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Continued implications of taxing roll-your-own tobacco as pipe tobacco in the USA.

PubMed

Tynan, Michael A; Morris, Daniel; Weston, Tara

2015-06-01

In 2009, a US$21.95 per pound disparity was created in the Federal excise tax between roll-your-own cigarette tobacco (RYO) and pipe tobacco in the USA. After this disparity was created, pipe tobacco sales increased and RYO sales declined as some manufacturers repackaged roll-your-own tobacco as pipe tobacco and retailers began to offer cigarette rolling machines for consumers to use. A Federal law was passed in 2012 limiting the availability of these machines, however, it was unclear what impact this law had on the sales of roll-your-own tobacco labelled as pipe tobacco. The quantity of RYO sold as pipe tobacco each month was estimated using objective data on Federal excise taxes. From April 2009 through June 2013, 107 million pounds of RYO were sold as pipe tobacco, reducing Federal excise tax collections by US$2.36 billion. The amount of RYO taxed as pipe tobacco climbed steadily and then levelled off following the July 2012 Federal law. The Federal law did not correct the market shift that occurred in pipe and RYO sales beginning in 2009. Even without access to commercial rolling machines, smokers are continuing to take advantage of the tax disparity. Without a solution, states will continue to lose revenue, and smokers who would otherwise quit will continue to have a low-cost alternative product available for purchase. Potential solutions include: (1) US Treasury Department distinguishing between RYO and pipe tobacco based on physical characteristics and (2) changing the Federal excise tax so that RYO and pipe tobacco are taxed at the same rate. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

22 CFR 41.33 - Nonresident alien Canadian border crossing identification card (BCC).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Nonresident alien Canadian border crossing... Nonresident alien Canadian border crossing identification card (BCC). (a) Validity of Canadian BCC. A Canadian....122, or if the consular or immigration officer determines that the alien to whom any such document was...

22 CFR 41.33 - Nonresident alien Canadian border crossing identification card (BCC).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Nonresident alien Canadian border crossing... Nonresident alien Canadian border crossing identification card (BCC). (a) Validity of Canadian BCC. A Canadian....122, or if the consular or immigration officer determines that the alien to whom any such document was...

22 CFR 41.33 - Nonresident alien Canadian border crossing identification card (BCC).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Nonresident alien Canadian border crossing... Nonresident alien Canadian border crossing identification card (BCC). (a) Validity of Canadian BCC. A Canadian....122, or if the consular or immigration officer determines that the alien to whom any such document was...

76 FR 7757 - Guidance on Reporting Interest Paid to Nonresident Aliens; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-11

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 31 [REG-146097-09] RIN 1545-BJ01 Guidance on Reporting Interest Paid to Nonresident Aliens; Correction AGENCY: Internal Revenue... maintained at U.S. offices of certain financial institutions and paid to nonresident alien individuals. FOR...

22 CFR 41.33 - Nonresident alien Canadian border crossing identification card (BCC).

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Nonresident alien Canadian border crossing... Nonresident alien Canadian border crossing identification card (BCC). (a) Validity of Canadian BCC. A Canadian....122, or if the consular or immigration officer determines that the alien to whom any such document was...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien individual...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 301.6021-1 - Listing by district directors of taxable objects owned by nonresidents of internal revenue...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Listing by district directors of taxable objects owned by nonresidents of internal revenue districts. 301.6021-1 Section 301.6021-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION...

26 CFR 1.871-4 - Proof of residence of aliens.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens... alien within the United States has acquired residence therein for purposes of the income tax. (b...

Littering dynamics in a coastal industrial setting: the influence of non-resident populations.

PubMed

Campbell, Marnie L; Paterson de Heer, Chloe; Kinslow, Amber

2014-03-15

We examined if there is truth to the preconceptions that non-resident workers (including FIFO/DIDO's) detract from communities. We used marine debris to test this, specifically focussing on littering behaviour and evidence of awareness of local environmental programs that focus on marine debris. Littering was most common at recreational areas, then beaches and whilst boating. Twenty-five percent of respondents that admit to littering, reported no associated guilt with their actions. Younger respondents litter more frequently. Thus, non-resident workers litter at the same rate as permanent residents, visitors and tourists in this region, within this study. Few respondents are aware of the environmental programs that operate in their local region. Awareness was influenced by a respondent's residency (non-residents are less aware), age, and level of education. To address this failure we recommend that industries, that use non-resident workers, should develop inductions that expose new workers to the environmental programs in their region. Copyright © 2014 Elsevier Ltd. All rights reserved.

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...

Stepfamily Formation: Implications for Adolescent Ties to Mothers, Nonresident Fathers, and Stepfathers

PubMed Central

King, Valarie

2009-01-01

This study examines how the entrance of a stepfather influences adolescent ties to mothers and nonresident fathers, and how prior ties to each biological parent influences the development of stepfather-stepchild ties. Data come from 1753 adolescents in the National Longitudinal Study of Adolescent Health who lived with a single mother in Wave 1 that remained single, cohabited, or married by Wave 2, approximately one year later. Stepfamily formation had little consequence for adolescent-nonresident father ties. Adolescent-mother closeness, however, declined when cohabiting, but not married, stepfathers entered the household. Close ties to married stepfathers were more likely to develop when adolescents were closer to their mothers before stepfather entry. Prior ties to nonresident fathers were unrelated to stepfather-stepchild ties. PMID:20161429

Will the use of a carbon tax for revenue generation produce an incentive to continue carbon emissions?

NASA Astrophysics Data System (ADS)

Wang, Rong; Moreno-Cruz, Juan; Caldeira, Ken

2017-05-01

Integrated assessment models are commonly used to generate optimal carbon prices based on an objective function that maximizes social welfare. Such models typically project an initially low carbon price that increases with time. This framework does not reflect the incentives of decision makers who are responsible for generating tax revenue. If a rising carbon price is to result in near-zero emissions, it must ultimately result in near-zero carbon tax revenue. That means that at some point, policy makers will be asked to increase the tax rate on carbon emissions to such an extent that carbon tax revenue will fall. Therefore, there is a risk that the use of a carbon tax to generate revenue could eventually create a perverse incentive to continue carbon emissions in order to provide a continued stream of carbon tax revenue. Using the Dynamic Integrated Climate Economy (DICE) model, we provide evidence that this risk is not a concern for the immediate future but that a revenue-generating carbon tax could create this perverse incentive as time goes on. This incentive becomes perverse at about year 2085 under the default configuration of DICE, but the timing depends on a range of factors including the cost of climate damages and the cost of decarbonizing the global energy system. While our study is based on a schematic model, it highlights the importance of considering a broader spectrum of incentives in studies using more comprehensive integrated assessment models. Our study demonstrates that the use of a carbon tax for revenue generation could potentially motivate implementation of such a tax today, but this source of revenue generation risks motivating continued carbon emissions far into the future.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

3 CFR - Implementing Provisions of the Temporary Payroll Tax Cut Continuation Act of 2011 Relating to the...

Code of Federal Regulations, 2013 CFR

2013-01-01

... 3 The President 1 2013-01-01 2013-01-01 false Implementing Provisions of the Temporary Payroll Tax Cut Continuation Act of 2011 Relating to the Keystone XL Pipeline Permit Presidential Documents Other Presidential Documents Memorandum of January 18, 2012 Implementing Provisions of the Temporary Payroll Tax Cut Continuation Act of 2011 Relating t...

The influence of nonresident fathers on adolescent and young adult cigarette smoking.

PubMed

Ali, Mir M; Dean, David

2015-09-01

In this analysis we examine the relationship between nonresidential father involvement with their children and adolescent smoking behavior using a nationally representative longitudinal dataset. We attempt to determine what influence, if any, nonresident fathers have in the development of this health risk behavior in their adolescent children while accounting for aspects of parenting and family life that have been hypothesized to also influence adolescent cigarette smoking. Data for this analysis come from the first 3 waves of the Longitudinal Study of Adolescent to Adult Health. Given the longitudinal nature of the data, we are able to ascertain whether nonresident father involvement affects adolescent cigarette smoking, an important advance in our understanding of the influence of fathers. We found that greater levels of nonresidential father involvement significantly decrease both the odds of participation in and the intensity of cigarette smoking, especially among girls. This influence is demonstrated not only in adolescence but persists into young adulthood. Our findings underscore the importance of adolescents' living arrangements and the role that nonresident fathers might play in influencing adolescent cigarette smoking, a health risk behavior of strong public health significance. Fathers make important contributions to the health and wellbeing of their children, and interventions focused on nonresident fathers in particular would likely be of significant help to the substance abuse prevention field. Interventions to support father involvement, particularly of nonresident fathers, with their children should be implemented as a preventive strategy to reduce the likelihood of adolescent cigarette smoking. (c) 2015 APA, all rights reserved).

17 CFR 279.4 - Form ADV-NR, appointment of agent for service of process by non-resident general partner and non...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form ADV-NR, appointment of agent for service of process by non-resident general partner and non-resident managing agent of an... agent for service of process by non-resident general partner and non-resident managing agent of an...

Paternal Multiple Partner Fertility and Environmental Chaos Among Unmarried Nonresident Fathers

PubMed Central

Petren, Raymond E.

2017-01-01

This study examined the association between paternal multiple partner fertility (MPF; having children with two or more partners) and indicators of environmental chaos (partnership instability, residential instability, work stability, material hardship, and perceived social support) among unmarried, non-resident fathers. Survey data from the Fragile Families and Child Wellbeing Study (N = 873) were used to compare unmarried non-resident fathers who experienced MPF to those who had children with one partner. Results show that paternal MPF is associated with most indicators of environmental chaos (greater partnership instability, residential instability, work instability, material hardship), but not social support. Results suggest that fathers who experience MPF face challenges beyond those of other non-resident fathers. Policies and interventions should address aspects of instability and hardship that are unique to paternal MPF in order to encourage fathers’ positive contributions to children and families. Directions for future research are discussed. PMID:29755155

Self-perceived Coparenting of Nonresident Fathers: Scale Development and Validation.

PubMed

Dyer, W Justin; Fagan, Jay; Kaufman, Rebecca; Pearson, Jessica; Cabrera, Natasha

2017-11-16

This study reports on the development and validation of the Fatherhood Research and Practice Network coparenting perceptions scale for nonresident fathers. Although other measures of coparenting have been developed, this is the first measure developed specifically for low-income, nonresident fathers. Focus groups were conducted to determine various aspects of coparenting. Based on this, a scale was created and administered to 542 nonresident fathers. Participants also responded to items used to examine convergent and predictive validity (i.e., parental responsibility, contact with the mother, father self-efficacy and satisfaction, child behavior problems, and contact and engagement with the child). Factor analyses and reliability tests revealed three distinct and reliable perceived coparenting factors: undermining, alliance, and gatekeeping. Validity tests suggest substantial overlap between the undermining and alliance factors, though undermining was uniquely related to child behavior problems. The alliance and gatekeeping factors showed strong convergent validity and evidence for predictive validity. Taken together, results suggest this relatively short measure (11 items) taps into three coparenting dimensions significantly predictive of aspects of individual and family life. © 2017 Family Process Institute.

Engaging Nonresident African American Fathers in Intervention Research: What Practitioners Should Know about Parental Monitoring in Nonresident Families

ERIC Educational Resources Information Center

Caldwell, Cleopatra Howard; Bell, Lee; Brooks, Cassandra L.; Ward, Jasmine D.; Jennings, Christopher

2011-01-01

Purpose: The purpose of this study was to determine the characteristics of African American nonresident fathers who engaged in parental monitoring and to assess the relationship between engaging in monitoring and race-related socialization with their preadolescent sons on their psychological well-being. We also examined the moderating influences…

Modeling Nonresident Seabird Foraging Distributions to Inform Ocean Zoning in Central California.

PubMed

Studwell, Anna J; Hines, Ellen; Elliott, Meredith L; Howar, Julie; Holzman, Barbara; Nur, Nadav; Jahncke, Jaime

2017-01-01

Seabird aggregations at sea have been shown to be associated with concentrations of prey. Previous research identified Central California as a highly used foraging area for seabirds, with locally breeding seabirds foraging close to their colonies on Southeast Farallon Island. Herein, we focus on nonresident (i.e. non-locally breeding) seabird species off of Central California. We hypothesized that high-use foraging areas for nonresident seabirds would be influenced by oceanographic and bathymetric factors and that spatial and temporal distributions would be similar within planktivorous and generalist foraging guilds but would differ between them. With data collected by the Applied California Current Ecosystem Studies (ACCESS) partnership during cruises between April and October from 2004-2013, we developed generalized linear models to identify high-use foraging areas for each of six nonresident seabird species. The four generalist species are Phoebastria nigripes (black-footed albatross), Ardenna griseus (sooty shearwater), Ardenna creatopus (pink-footed shearwater), and Fulmarus glacialis (northern fulmar). The two planktivorous species are Phalaropus lobatus (red-necked phalarope) and Phalaropus fulicarius (red phalarope). Sea surface temperature was significant for generalist species and sea surface salinity was important for planktivorous species. The distance to the 200-m isobath was significant in five of six models, Pacific Decadal Oscillation with a 3-month lag in four models, and sea surface fluorescence, the distance to Cordell Bank, and depth in three models. We did not find statistically significant differences between distributions of individual seabird species within a foraging guild or between guilds, with the exception of the sooty shearwater. Model results for a multi-use seabird foraging area highlighted the continental shelf break, particularly within the vicinity of Cordell Bank, as the highest use areas as did Marxan prioritization. Our

26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... credit under section 2012; and (3) The credit under section 2013 for tax on prior transfers. Except as... the United States. See §§ 20.2011-1 through 20.2013-6. Subject to the additional special limitation...

26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... credit under section 2012; and (3) The credit under section 2013 for tax on prior transfers. Except as... the United States. See §§ 20.2011-1 through 20.2013-6. Subject to the additional special limitation...

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.

Annotation: Children's Relationships with Their Nonresident Fathers

ERIC Educational Resources Information Center

Dunn, Judy

2004-01-01

Background: The frequency of parental separation means that increasing numbers of children have fathers who live in different households from mother-and-child; the significance of contact and relationships between children and their nonresident fathers for children's adjustment is receiving growing attention. Lessons from this research are…

Institutional Focus and Non-Resident Student Enrollment

ERIC Educational Resources Information Center

Baryla, Edward A., Jr.; Dotterweich, Douglas

2006-01-01

Purpose: This paper uses institutional characteristics and regional economic data to determine if institutional mission may help drive non-resident undergraduate enrollment. Design/methodology/approach: A two-stage least squares regression models is employed on 180 Doctoral, 333 Comprehensive, and 501 Baccalaureate higher education institutions to…

Calculation of high-rise construction limitations for non-resident housing fund in megacities

NASA Astrophysics Data System (ADS)

Iliashenko, Oksana; Krasnov, Sergey; Sergeev, Sergey

2018-03-01

The paper is devoted to topical issues of urban planning in terms of high-rise construction of a non-resident housing stock in relation to megacities. We consider this issue taking into account the limitations of natural, communal and social resources. The problem is especially acute for the overwhelming majority of the state capitals, as well as cities with historical heritage that are of great interest due to the rapid development of tourism and the high mobility of the population in the world. The growth of the population of many states capitals led to the use of high-rise buildings as a non-resident housing stock. However, there are a number of restrictions on the high-rise construction of non-resident housing stock in megacities. The authors formalize the problem of determining the optimal ratio of the volume of urban buildings belonging to the high-rise buildings types and intended for non-residents to a common housing fund. We conduct economic calculations to determine the quantitative indicators. It can be used as the basis for administrative measures aimed at limiting the people flow arriving with the intention of temporarily deploying in megacities.

26 CFR 1.871-4 - Proof of residence of aliens.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens. (a) Rules of evidence. The following rules of evidence shall govern in determining whether...

26 CFR 1.871-4 - Proof of residence of aliens.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens. (a) Rules of evidence. The following rules of evidence shall govern in determining whether...

26 CFR 1.871-4 - Proof of residence of aliens.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens. (a) Rules of evidence. The following rules of evidence shall govern in determining whether...

26 CFR 1.871-4 - Proof of residence of aliens.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens. (a) Rules of evidence. The following rules of evidence shall govern in determining whether...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

.... Nonresident alien with effectively connected income. In Year 1, A, a computer programmer, opened an office in... failure to file. In Year 1, A, a computer programmer, opened an office in the United States to market and.... Example 6. Nonresident alien with prior filing history. A began a U.S. trade or business in Year 1 as a...

75 FR 38874 - Proposed Collection; Comment Request for Form 706-NA

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-06

... INFORMATION: Title: United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident... Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States. DATES: Written comments should be received on or before September...

An updated and expanded meta-analysis of nonresident fathering and child well-being.

PubMed

Adamsons, Kari; Johnson, Sara K

2013-08-01

Since Amato and Gilbreth's (1999) meta-analysis of nonresident father involvement and child well-being, nonmarital childbirths and nonresident father involvement both have increased. The unknown implications of such changes motivated the present study, a meta-analytic review of 52 studies of nonresident father involvement and child well-being. Consistent with Amato and Gilbreth, we found that positive forms of involvement were associated with benefits for children, with a small but statistically significant effect size. Amounts of father-child contact and financial provision, however, were not associated with child well-being. Going beyond Amato and Gilbreth, we analyzed the associations between different types of fathering and overall child well-being, and between overall father involvement and different types of child well-being. We found that nonresident father involvement was most strongly associated with children's social well-being and also was associated with children's emotional well-being, academic achievement, and behavioral adjustment. The forms of father involvement most strongly associated with child well-being were involvement in child-related activities, having positive father-child relationships, and engaging in multiple forms of involvement. Moderator analyses demonstrated variation in effect sizes based on both study characteristics and demographic variables. We discuss the implications of these findings for policy and practice. © 2013 American Psychological Association

A Comparative Analysis of the Economic Benefits of Nonresident Students. AIR 1986 Annual Forum Paper.

ERIC Educational Resources Information Center

Smith, Edwin R.; Bissonnette, Kathleen K.

The economic contribution of nonresident college students to West Virginia's economy was examined. Comparisons were also made to the economic costs and benefits to the state of visitors to the state's parks system. The economic benefits of nonresident students on the West Virginia economy was estimated by summing the approximated effects of three…

26 CFR 1.409A-0 - Table of contents.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... (ii) Participation by nonresident aliens, certain resident aliens, and bona fide residents of.... (iii) Tax equalization agreements. (iv) Certain limited deferrals of a nonresident alien. (v...) Alternative methods of compliance. (7) Nonresident alien employees. (8) Elections affecting the identification...

26 CFR 1.409A-0 - Table of contents.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... (ii) Participation by nonresident aliens, certain resident aliens, and bona fide residents of.... (iii) Tax equalization agreements. (iv) Certain limited deferrals of a nonresident alien. (v...) Alternative methods of compliance. (7) Nonresident alien employees. (8) Elections affecting the identification...

26 CFR 1.409A-0 - Table of contents.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... (ii) Participation by nonresident aliens, certain resident aliens, and bona fide residents of.... (iii) Tax equalization agreements. (iv) Certain limited deferrals of a nonresident alien. (v...) Alternative methods of compliance. (7) Nonresident alien employees. (8) Elections affecting the identification...

26 CFR 1.409A-0 - Table of contents.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... (ii) Participation by nonresident aliens, certain resident aliens, and bona fide residents of.... (iii) Tax equalization agreements. (iv) Certain limited deferrals of a nonresident alien. (v...) Alternative methods of compliance. (7) Nonresident alien employees. (8) Elections affecting the identification...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.871-5 - Loss of residence by an alien.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as a...

26 CFR 1.871-3 - Residence of alien seamen.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Residence of alien seamen. 1.871-3 Section 1.871... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-3 Residence of alien seamen. In order to determine whether an alien seaman is a resident of the United States for purposes of...

26 CFR 1.871-5 - Loss of residence by an alien.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as a...

26 CFR 1.871-3 - Residence of alien seamen.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Residence of alien seamen. 1.871-3 Section 1.871... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-3 Residence of alien seamen. In order to determine whether an alien seaman is a resident of the United States for purposes of...

26 CFR 1.871-5 - Loss of residence by an alien.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as a...

26 CFR 1.871-3 - Residence of alien seamen.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Residence of alien seamen. 1.871-3 Section 1.871... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-3 Residence of alien seamen. In order to determine whether an alien seaman is a resident of the United States for purposes of...

26 CFR 1.871-5 - Loss of residence by an alien.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as a...

26 CFR 1.871-3 - Residence of alien seamen.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Residence of alien seamen. 1.871-3 Section 1.871... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-3 Residence of alien seamen. In order to determine whether an alien seaman is a resident of the United States for purposes of...

Moving Out: Transition to Non-Residence among Resident Fathers in the United States, 1968-1997

ERIC Educational Resources Information Center

Gupta, Sanjiv; Smock, Pamela J.; Manning, Wendy D.

2004-01-01

This article provides the first individual-level estimates of the change over time in the probability of non-residence for initially resident fathers in the United States. Drawing on the 1968-1997 waves of the Panel Study of Income Dynamics, we used discrete-time event history models to compute the probabilities of non-residence for six 5-year…

17 CFR 249.508 - Form 8-M, consent to service of process by a corporation which is a nonresident broker-dealer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Form 8-M, consent to service... and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS, SECURITIES EXCHANGE ACT... pursuant to Rule 15b1-5 (§ 240.15b1-5 of this chapter) by each corporate nonresident broker-dealer...

Maternal Re-Partnering and New-Partner Fertility: Associations with Nonresident Father Investments in Children

PubMed Central

Berger, Lawrence M.; Cancian, Maria; Meyer, Daniel R.

2011-01-01

Research suggests that paternal re-partnering and new-partner fertility are associated with decreased nonresident father investments in children. Few studies, however, have examined the influence of maternal re-partnering and new-partner births on nonresident father investments. We use data from the National Longitudinal Survey of Youth to examine associations of maternal re-partnering (through cohabitation or marriage with a new partner) and new-partner births with nonresident father visitation and child support payments. Results suggest that maternal re-partnering is associated with a decrease in both yearly father-child contact and child support received by the mother. New-partner fertility for mothers who are co-residing with a partner is associated with an additional decrease in monthly father-child contact, but does not have an additional influence on yearly father-child contact or child support receipt. PMID:22581998

26 CFR 1.1502-5 - Estimated tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1...

26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Corporations § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business. (a) Imposition...

26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Foreign Corporations § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business. (a...

Non-resident fathers' relationships with their secondary school age children: determinants and children's mental health outcomes.

PubMed

Flouri, Eirini

2006-08-01

Data from 520 British secondary school age children were used to explore determinants of and mental health outcomes (measured with the Strengths and Difficulties Questionnaire) from their non-resident fathers' relationships (child-reported father's involvement and frequency of contact) with them. Frequency of contact was negatively related to time elapsed since parents separated, and was higher if fathers were single than partnered. Compared to White, non-White adolescents reported lower frequency of father's contact but not lower father's involvement. Father's involvement was related positively to mother's involvement and negatively to interparental conflict. As a whole, non-resident father's involvement and frequency of contact did not improve the regression models predicting children's total difficulties or pro-social behaviour. Even after controlling for other factors non-resident father's involvement did not predict child's difficulties or pro-social behaviour, although frequency of contact was negatively associated with child's emotional symptoms. Neither child's ethnicity or gender nor mother's partner status moderated the link between child's mental health outcomes and non-resident father's involvement or frequency of contact.

19 CFR 141.17 - Entry by nonresident consignee.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 19 Customs Duties 2 2011-04-01 2011-04-01 false Entry by nonresident consignee. 141.17 Section 141.17 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF... in connection with the entry shall have a resident corporate surety or, when a carnet issued under...

19 CFR 141.17 - Entry by nonresident consignee.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 19 Customs Duties 2 2012-04-01 2012-04-01 false Entry by nonresident consignee. 141.17 Section 141.17 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF... in connection with the entry shall have a resident corporate surety or, when a carnet issued under...

19 CFR 141.17 - Entry by nonresident consignee.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 19 Customs Duties 2 2013-04-01 2013-04-01 false Entry by nonresident consignee. 141.17 Section 141.17 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF... in connection with the entry shall have a resident corporate surety or, when a carnet issued under...

19 CFR 141.17 - Entry by nonresident consignee.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Entry by nonresident consignee. 141.17 Section 141.17 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF... in connection with the entry shall have a resident corporate surety or, when a carnet issued under...

19 CFR 141.17 - Entry by nonresident consignee.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 19 Customs Duties 2 2014-04-01 2014-04-01 false Entry by nonresident consignee. 141.17 Section 141.17 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF... in connection with the entry shall have a resident corporate surety or, when a carnet issued under...

26 CFR 514.2 - Dividends.

Code of Federal Regulations, 2010 CFR

2010-04-01

... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS FRANCE... resident of France when such dividend is so paid, or by a French corporation, shall not exceed 15 percent...) Thus, if a nonresident alien individual who is a resident of France performs personal services within...

Troubled Relationships: High-Risk Latina Adolescents and Nonresident Fathers

ERIC Educational Resources Information Center

Lopez, Vera; Corona, Rosalie

2012-01-01

This qualitative study explored 18 high-risk adolescent Latinas' perceptions of their relationships with nonresident fathers. A number of interrelated factors--early childhood memories, mothers' interpretations, and fathers' behaviors--shaped girls' perceptions, which in turn, influenced how they interacted with fathers. Some girls struggled to…

Parental Beliefs about Nonresident Fathers' Obligations and Rights

ERIC Educational Resources Information Center

Lin, I-Fen; McLanahan, Sara S.

2007-01-01

We examine whether parents rely on principles of equity or equality in making judgments about nonresident fathers' obligations and rights. The data are taken from the first wave of the Fragile Families and Child Wellbeing Study. The analysis sample includes 4,304 new mothers and 3,414 new fathers. Results indicate that fathers perceive obligations…

26 CFR 31.3401(a)-1 - Wages.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 31.3401(a)-1 - Wages.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

Structural Estimation of Family Labor Supply with Taxes: Estimating a Continuous Hours Model Using a Direct Utility Specification

ERIC Educational Resources Information Center

Heim, Bradley T.

2009-01-01

This paper proposes a new method for estimating family labor supply in the presence of taxes. This method accounts for continuous hours choices, measurement error, unobserved heterogeneity in tastes for work, the nonlinear form of the tax code, and fixed costs of work in one comprehensive specification. Estimated on data from the 2001 PSID, the…

A Study of the Economic Impact of Variation in the Nonresident Tuition Rate at Public Institutions of Higher Education in South Dakota. Bulletin Number One Hundred Thirty-Two.

ERIC Educational Resources Information Center

Brown, Ralph J.; Johnson, Dennis A.

The study examined the likely response of nonresident enrollments to a lowering of nonresident tuition rates in South Dakota public institutions of higher education; the cost of educating additional nonresident students; and other economic benefits to the state of increased enrollment of nonresident students at state universities. Nonresident…

26 CFR 1.1201-1 - Alternative tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations...

26 CFR 1.531-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.531-1 Imposition of tax. Section 531 imposes (in addition to the other taxes imposed upon corporations by chapter 1 of the...

26 CFR 20.2209-1 - Certain residents of possessions considered nonresidents not citizens of the United States.

Code of Federal Regulations, 2010 CFR

2010-04-01

... nonresidents not citizens of the United States. As used in this part, the term “nonresident not a citizen of... time of his death, was domiciled in a possession of the United States and was a United States citizen... required by Article 6 of the treaty entered into on August 4, 1916, between the United States and Denmark...

Nonresident Father Involvement: Do Mothers and Fathers See Eye-to-Eye? An Investigation of the Impact of Reporting Discrepancies on Parameter Estimates

DTIC Science & Technology

2002-01-01

Profile of Nonresident Fathers and Their Ability to Pay Child Support. Journal of Marriage and the Family, 59 (November 1997): 785-797. Note: Both...DHHS, June 2000.; Sorensen, E. (1997). A National Profile of Nonresident Fathers and Their Ability to Pay Child Support. Journal of Marriage and the...of their child . 5 As such, a profile of nonresident fathers whose children were born out- of-wedlock must be compiled from surveys of men

26 CFR 1.481-2 - Limitation on tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Limitation on tax. 1.481-2 Section 1.481-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-2 Limitation on tax. (a) Three-year allocation. Section 481...

26 CFR 1.507-9 - Abatement of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Abatement of taxes. 1.507-9 Section 1.507-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-9 Abatement of taxes. (a) General rule. The...

26 CFR 1.507-4 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Imposition of tax. 1.507-4 Section 1.507-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-4 Imposition of tax. (a) General rule. Section 507(c...

26 CFR 1.1491-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Nonresident Fatherhood and Adolescent Sexual Behavior: A Comparison of Siblings Approach

PubMed Central

Ryan, Rebecca M.

2017-01-01

Although voluminous research has linked nonresident fatherhood to riskier sexual behavior in adolescence, including earlier sexual debut, neither the causality of that link nor the mechanism accounting for it has been well-established. Using data from the National Longitudinal Survey of Youth, 1979—the Young Adult Survey (CNLSY-YA), the present study addresses both questions by comparing the sexual development of siblings discordant for age at father departure from the home and examining results across behavioral (age at first intercourse), biological (pubertal timing), and cognitive (attitudes about childbearing and marriage) sexual outcomes (N = 5,542). Findings indicate that nonresident fatherhood, beginning either at birth or during middle childhood, leads to an earlier sexual debut for girls, but not for boys, an effect likely explained by weak parental monitoring rather than an accelerated reproductive strategy. PMID:25621757

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Fireman: Naval Rate Training Manual and Nonresident Career Course.

ERIC Educational Resources Information Center

Naval Education and Training Command, Pensacola, FL.

The Rate Training Manual and the Nonresident Career Course (RTM/NRCC) was prepared to assist the fireman apprentice to qualify and to advance to fireman in the Navy. The manual is designed for individual study and provides subject matter that relates directly to the occupational qualifications of the fireman rating. Fireman is one of the lower…

26 CFR 1.1201-1 - Alternative tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations—(1) In...

26 CFR 1.871-3 - Residence of alien seamen.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Residence of alien seamen. 1.871-3 Section 1.871... (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-3 Residence of alien seamen. In order to determine whether an alien seaman is a resident of the United States for purposes of the income...

26 CFR 1.871-5 - Loss of residence by an alien.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as a resident until he...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

27 CFR 478.29a - Acquisition of firearms by nonresidents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Acquisition of firearms by nonresidents. 478.29a Section 478.29a Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.29a - Acquisition of firearms by nonresidents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Acquisition of firearms by nonresidents. 478.29a Section 478.29a Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.29a - Acquisition of firearms by nonresidents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Acquisition of firearms by nonresidents. 478.29a Section 478.29a Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.29a - Acquisition of firearms by nonresidents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Acquisition of firearms by nonresidents. 478.29a Section 478.29a Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.29a - Acquisition of firearms by nonresidents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Acquisition of firearms by nonresidents. 478.29a Section 478.29a Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

Nonresident fatherhood and adolescent sexual behavior: a comparison of siblings approach.

PubMed

Ryan, Rebecca M

2015-02-01

Although voluminous research has linked nonresident fatherhood to riskier sexual behavior in adolescence, including earlier sexual debut, neither the causality of that link nor the mechanism accounting for it has been well-established. Using data from the National Longitudinal Survey of Youth, 1979-the Young Adult Survey (CNLSY-YA), the present study addresses both questions by comparing the sexual development of siblings discordant for age at father departure from the home and examining results across behavioral (age at first intercourse), biological (pubertal timing), and cognitive (attitudes about childbearing and marriage) sexual outcomes (N = 5,542). Findings indicate that nonresident fatherhood, beginning either at birth or during middle childhood, leads to an earlier sexual debut for girls, but not for boys, an effect likely explained by weak parental monitoring rather than an accelerated reproductive strategy. PsycINFO Database Record (c) 2015 APA, all rights reserved.

"It's not just about MOMMAS": African-American non-resident fathers' views of paternal involvement.

PubMed

Julion, Wrenetha; Gross, Deborah; Barclay-McLaughlin, Gina; Fogg, Louis

2007-12-01

Many social and economic policies have been developed to increase fathers' involvement with their children. Yet, we know little about the meaning of involvement for African-American non-resident fathers. The purpose of this study was to obtain African-American non-resident fathers' perspectives on involvement and perceptions of their involvement. Seven focus groups were conducted with 69 fathers. Fathers' views of involvement were grouped into four major areas of importance, including sharing and caring, providing guidance, providing support, and serving in culturally specific roles. Fathers described many impediments to, and expressed dissatisfaction with, their level of involvement. The findings support the need for father-focused interventions.

Quartermaster 3 & 2. Rate Training Manual and Nonresident Career Course.

ERIC Educational Resources Information Center

Naval Education and Training Command, Pensacola, FL.

One of a series of training manuals prepared for enlisted personnel in the Navy and Naval Reserve, this self-study package provides subject matter that relates directly to the occupational qualifications of the Quartermaster rating. Contents include a 16-chapter text followed by a glossary, subject index, and the associated nonresident career…

Nonresident Tuition and Fees at SUNY. Rates, Policies, and Consequences

ERIC Educational Resources Information Center

Abbey, Craig W.; Armour-Garb, Allison

2010-01-01

To inform the discussion of out-of-state tuition, SUNY officials asked the Nelson A. Rockefeller Institute of Government to conduct a study that addresses three questions. First, how do SUNY's undergraduate nonresident tuition and fees compare to those charged by comparable higher education institutions? Second, what is known about the effects of…

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

26 CFR 1.642(a)(2)-1 - Foreign taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Foreign taxes. 1.642(a)(2)-1 Section 1.642(a)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(2)-1 Foreign taxes. An...

Changes in Nonresident Father-Child Contact from 1976 to 2002

ERIC Educational Resources Information Center

Amato, Paul R.; Meyers, Catherine E.; Emery, Robert E.

2009-01-01

To study changes in nonresident father contact since the 1970s, we pooled data from 4 national surveys: the National Survey of Children (1976), the National Survey of Families and Households (1987 - 1988), the National Longitudinal Survey of Youth (1996), and the National Survey of America's Families (2002). On the basis of mothers' reports,…

Nonresident Fathers' Parenting Style and the Adjustment of Late-Adolescent Boys

ERIC Educational Resources Information Center

Karre, Jennifer K.; Mounts, Nina S.

2012-01-01

This study investigates the relation between nonresident fathers' parenting style, mothers' parenting style and behaviors, and depression and antisocial behavior in a sample of late-adolescent boys (n = 177). Hierarchical regression analyses were performed. Maternal psychological well-being was associated with fewer adolescent depression symptoms.…

26 CFR 1.884-4 - Branch-level interest tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Branch-level interest tax. 1.884-4 Section 1.884-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.884-4 Branch-level interest tax. (a) General rule—(1) Tax...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

20 CFR 704.102 - Commutation of payments to aliens and nonresidents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Commutation of payments to aliens and... LHWCA EXTENSIONS Defense Base Act § 704.102 Commutation of payments to aliens and nonresidents. Authority to commute payments to aliens and nonnationals who are not residents of the United States and...

Nonresident Undergraduates' Performance in English Writing Classes-- Hierarchical Linear Modeling Analysis

ERIC Educational Resources Information Center

Vaughn, Allison A.; Bergman, Matthew; Fass-Holmes, Barry

2015-01-01

Do undergraduates whose native language is not English have writing deficiencies leading to academic struggles? The present study showed that the answer to this question was "no" at an American West Coast public university. This university's nonresident undergraduates on average earned B- to B+ in their colleges' English…

Walking a high beam: the balance between employment stability, workplace flexibility, and nonresident father involvement.

PubMed

Castillo, Jason T; Welch, Greg W; Sarver, Christian M

2012-03-01

Compared with resident fathers, nonresident fathers are more likely to be unemployed or underemployed and less likely, when they are employed, to have access to flexible work arrangements. Although lack of employment stability is associated with lower levels of father involvement, some research shows that increased stability at work without increased flexibility is negatively related to involvement. Using data from the Fragile Families and Child Wellbeing Study (N = 895), the authors examined the relationship between nonresident fathers' employment stability, workplace flexibility, and father involvement. Results indicate that workplace flexibility, but not employment stability, is associated with higher levels of involvement. Policy and practice implications are discussed.

17 CFR 249.508 - Form 8-M, consent to service of process by a corporation which is a nonresident broker-dealer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... to service of process by a corporation which is a nonresident broker-dealer. This form shall be filed... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form 8-M, consent to service of process by a corporation which is a nonresident broker-dealer. 249.508 Section 249.508 Commodity...

20 CFR 704.102 - Commutation of payments to aliens and nonresidents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 4 2014-04-01 2014-04-01 false Commutation of payments to aliens and... FOR LHWCA EXTENSIONS Defense Base Act § 704.102 Commutation of payments to aliens and nonresidents. Authority to commute payments to aliens and nonnationals who are not residents of the United States and...

20 CFR 704.102 - Commutation of payments to aliens and nonresidents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 4 2012-04-01 2012-04-01 false Commutation of payments to aliens and... FOR LHWCA EXTENSIONS Defense Base Act § 704.102 Commutation of payments to aliens and nonresidents. Authority to commute payments to aliens and nonnationals who are not residents of the United States and...

20 CFR 704.102 - Commutation of payments to aliens and nonresidents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 4 2013-04-01 2013-04-01 false Commutation of payments to aliens and... FOR LHWCA EXTENSIONS Defense Base Act § 704.102 Commutation of payments to aliens and nonresidents. Authority to commute payments to aliens and nonnationals who are not residents of the United States and...

20 CFR 704.102 - Commutation of payments to aliens and nonresidents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Commutation of payments to aliens and... FOR LHWCA EXTENSIONS Defense Base Act § 704.102 Commutation of payments to aliens and nonresidents. Authority to commute payments to aliens and nonnationals who are not residents of the United States and...

Nonresident Fatherhood and Adolescent Sexual Behavior: A Comparison of Siblings Approach

ERIC Educational Resources Information Center

Ryan, Rebecca M.

2015-01-01

Although voluminous research has linked nonresident fatherhood to riskier sexual behavior in adolescence, including earlier sexual debut, neither the causality of that link nor the mechanism accounting for it has been well-established. Using data from the National Longitudinal Survey of Youth, 1979--the Young Adult Survey (CNLSY-YA), the present…

26 CFR 1.6654-5 - Payments of estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.881-1 - Manner of taxing foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

26 CFR 1.881-1 - Manner of taxing foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

26 CFR 1.881-1 - Manner of taxing foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

26 CFR 1.881-1 - Manner of taxing foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

Electrician's Mate 3 & 2. Rate Training Manual and Nonresident Career Course.

ERIC Educational Resources Information Center

Gallant, Thomas E.; Hawley, John F.

This Rate Training Manual (Textbook) and Nonresident Career Course form a correspondence, self-study package to provide information related to tasks assigned to the Electrician's Mate Third and Second Class. Focus is on operating and maintaining power and lighting systems and associated equipment. The 16 chapters in the text are (1) The…

Hospital Corpsman 3 & 2. Rate Training Manual and Nonresident Career Course.

ERIC Educational Resources Information Center

Smith, Frederick R.

This Rate Training Manual and Nonresident Career Course (RTM/NRCC) form a self-study package that will enable Hospital Corps personnel to help themselves fulfill the requirements of their rating. Among these requirements are the abilities to perform duties as assistants in the prevention, recognition, and treatment of disease and injuries, and in…

Parental Depression, Relationship Quality, and Nonresident Father Involvement with Their Infants

ERIC Educational Resources Information Center

Paulson, James F.; Dauber, Sarah E.; Leiferman, Jenn A.

2011-01-01

The role of depression in nonresident fathers' involvement with their infant children is poorly understood. A three-factor model of father involvement was evaluated, and its association with parental relationship quality and depressive symptoms in both parents were tested. Data on 569 families from the Early Childhood Longitudinal Study were used.…

26 CFR 157.7701-1 - 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. 157.7701-1 Section 157.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 17 2014-04-01 2014-04-01 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, 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...

17 CFR 249.510 - Form 10-M, consent to service of process by a nonresident general partner of a broker-dealer firm.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., consent to service of process by a nonresident general partner of a broker-dealer firm. This form shall be... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form 10-M, consent to service of process by a nonresident general partner of a broker-dealer firm. 249.510 Section 249.510...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

26 CFR 1.642(a)(2)-1 - Foreign taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Foreign taxes. 1.642(a)(2)-1 Section 1.642(a)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(a)(2)-1 Foreign taxes. An estate or trust...

Breaking the ice! Predictors about communication between nonresident African American fathers and sons about sex.

PubMed

Burns, Jade C; Caldwell, Cleopatra H

2016-02-01

Research on communication between resident and nonresident African American fathers and their sons about sex has been understudied. The purpose of this study is to determine the influence of parenting variables, specifically, racial socialization and father involvement on nonresident African American father-son communication about sex. Data for this study are from the Fathers and Sons Project. This intervention study is designed to enhance relationships between nonresident African American fathers and their 8-12 year old sons and to prevent risky health behaviors among sons. The present study is based on 345 African American boys who completed baseline face-to-face interviews. The average age of the sons was 10.2 years old (SD = 1.4), with an average of two siblings (SD = 1.53). Age and sons' perceptions of more parental monitoring by their fathers were predictive of increased communication about sex. Racial socialization messages explained additional variance in communication about sex above other parenting variables and controls. Findings suggest when working with African American families, providers who counsel parents, and in particular provide outreach to fathers regarding communication about sex, are in a unique position to enhance parenting communication skills about sexuality. ©2015 American Association of Nurse Practitioners.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 1.534-3 - Jeopardy assessments in Tax Court cases.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 1.534-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.534... to the Tax Court, if the taxpayer desires to submit such statement. See paragraph (b) of § 1.534-2...

The Impact of Non-Resident Students at Northwest Missouri State University.

ERIC Educational Resources Information Center

Ontjes, Robert; Browning, Edward

As a result of administrative and legislative pressures brought to simultaneously increase out-of-state fees and limit the number of nonresident students, based on the feeling that they do not pay their own way, the study was conducted to: (1) determine the total money payment to Northwest Missouri State University, the State of Missouri and to…

Implications of New Marriages and Children for Coparenting in Nonresident Father Families

ERIC Educational Resources Information Center

McGene, Juliana; King, Valarie

2012-01-01

Prior research has noted that although cooperative coparenting between resident and nonresident parents is beneficial to children, this form of shared parenting is relatively uncommon. Relying on nationally representative data from two waves of the National Survey of Families and Households (N = 628), this study examines the importance of…

Depressive symptoms in nonresident african american fathers and involvement with their sons.

PubMed

Davis, R Neal; Caldwell, Cleopatra Howard; Clark, Sarah J; Davis, Matthew M

2009-12-01

Our objective was to determine whether paternal depressive symptoms were associated with less father involvement among African American fathers not living with their children (ie, nonresident fathers). We analyzed survey data for 345 fathers enrolled in a program for nonresident African American fathers and their preteen sons. Father involvement included measures of contact, closeness, monitoring, communication, and conflict. We used bivariate analyses and multivariate logistic regression analysis to examine associations between father involvement and depressive symptoms. Thirty-six percent of fathers reported moderate depressive symptoms, and 11% reported severe depressive symptoms. In bivariate analyses, depressive symptoms were associated with less contact, less closeness, low monitoring, and increased conflict. In multivariate analyses controlling for basic demographic features, fathers with moderate depressive symptoms were more likely to have less contact (adjusted odds ratio: 1.7 [95% confidence interval: 1.1-2.8]), less closeness (adjusted odds ratio: 2.1 [95% confidence interval: 1.3-3.5]), low monitoring (adjusted odds ratio: 2.7 [95% confidence interval: 1.4-5.2]), and high conflict (adjusted odds ratio: 2.1 [95% confidence interval: 1.2-3.6]). Fathers with severe depressive symptoms also were more likely to have less contact (adjusted odds ratio: 3.1 [95% confidence interval: 1.4-7.2]), less closeness (adjusted odds ratio: 2.6 [95% confidence interval: 1.2-5.7]), low monitoring (adjusted odds ratio: 2.8 [95% confidence interval: 1.1-7.1]), and high conflict (adjusted odds ratio: 2.6 [95% confidence interval: 1.1-5.9]). Paternal depressive symptoms may be an important, but modifiable, barrier for nonresident African American fathers willing to be more involved with their children.

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Steelworker 1 & C. Rate Training Manual and Nonresident Career Course. Revised Edition.

ERIC Educational Resources Information Center

Essinger, Patrick J.

This Rate Training Manual and Nonresident Career Course (RTM/NRCC) form a self-study package that will enable Steelworkers First and Chief to help themselves fulfill the requirements of their rating. (These positions direct and coordinate efforts of individuals and crews in cutting, welding, placing and erecting rigid frame and other…

Aviation Electrician's Mate 3 & 2. Rate Training Manual and Nonresident Career Course.

ERIC Educational Resources Information Center

Coyle, John A., Jr.

This Rate Training Manual and Nonresident Career Course (RTM/NRCC) form a self-study package that will enable Aviation Electrician's (AE) Mates to help themselves fulfill the requirements of their rating. Designed for individual study and not formal classroom instruction, the RTM provides subject matter that relates directly to the occupational…

26 CFR 31.3211-3 - Employee representative supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee...

26 CFR 514.7 - Beneficiaries of a domestic estate or trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.7 Beneficiaries of a domestic estate or... respective articles concerned, a nonresident alien individual who is a resident of France and who is a...

42 CFR 422.404 - State premium taxes prohibited.

Code of Federal Regulations, 2012 CFR

2012-10-01

... (CONTINUED) MEDICARE PROGRAM (CONTINUED) MEDICARE ADVANTAGE PROGRAM Organization Compliance With State Law and Preemption by Federal Law § 422.404 State premium taxes prohibited. (a) Basic rule. No premium tax...

47 CFR 69.402 - Operating taxes (Account 7200).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Operating taxes (Account 7200). 69.402 Section... (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.402 Operating taxes (Account 7200). (a) Federal income taxes, state and local income taxes, and state and local gross receipts or gross earnings taxes...

26 CFR 31.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Tax return preparer. 31.7701-1 Section 31.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

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...

26 CFR 1.511-1 - Imposition and rates of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Imposition and rates of tax. 1.511-1 Section 1.511-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-1...

26 CFR 1.511-1 - Imposition and rates of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Imposition and rates of tax. 1.511-1 Section 1.511-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-1...

The Heterogeneous Non-Resident Student Body: Measuring the Effect of Out-of-State Students' Home-State Wealth on Tuition and Fee Price Variations

ERIC Educational Resources Information Center

González Canché, Manuel S.

2017-01-01

More than 40 years of research has found a positive relationship between increases in the proportion of non-resident students enrolling in an institution and increases in the tuition prices this institution charges to these same students. Notably, this line of research has consistently treated this non-resident student body as if they constitute a…

Keeping the Bar Low: Why Russia's Nonresident Fathers Accept Narrow Fatherhood Ideals

ERIC Educational Resources Information Center

Utrata, Jennifer

2008-01-01

Although most Russian nonresident fathers feel torn between old and new ideals of fatherhood, they end up accepting older, narrow ideals. Fathers reproduce the dominant gender discourse, which deems men irresponsible and infantile and diminishes the importance of fathers. On the basis of extensive fieldwork, including in-depth interviews (N = 21)…

Overnight Stays and Children's Relationships with Resident and Nonresident Parents after Divorce

ERIC Educational Resources Information Center

Cashmore, Judy; Parkinson, Patrick; Taylor, Alan

2008-01-01

This study focuses on adolescents' overnight contact with their nonresident parents. Sixty young people ages 12 to 19 and their resident parents were interviewed as part of a nationally representative study in Australia. The likelihood of overnight stays was lower when there was conflict and lack of trust between the parents. Adolescents who…

26 CFR 513.11 - Refund of income tax withheld during 1951.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

26 CFR 513.11 - Refund of income tax withheld during 1951.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

26 CFR 513.11 - Refund of income tax withheld during 1951.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

26 CFR 513.11 - Refund of income tax withheld during 1951.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

26 CFR 513.11 - Refund of income tax withheld during 1951.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention, the...

26 CFR 1.802(b)-1 - Tax on life insurance companies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life..., and ending after August 16, 1954, section 802(b) imposes a tax on the 1954 life insurance company...

26 CFR 1.802-3 - Tax imposed on life insurance companies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life...) imposes a tax on the life insurance company taxable income (as defined in section 802(b) and paragraph (a...

26 CFR 31.3301-2 - Measure of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of tax. 31.3301-2 Section 31.3301-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal...

26 CFR 31.3403-1 - Liability for tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for tax. 31.3403-1 Section 31.3403-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of...

26 CFR 509.109 - Interest.

Code of Federal Regulations, 2010 CFR

2010-04-01

... SWITZERLAND General Income Tax § 509.109 Interest. The rate of United States tax imposed by the Internal... United States by a nonresident alien individual who is a resident of Switzerland, or by a Swiss...

26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

Code of Federal Regulations, 2010 CFR

2010-04-01

...(b) must be added to the date of death value of the decedent's gross estate situated in the United... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

Code of Federal Regulations, 2011 CFR

2011-04-01

...(b) must be added to the date of death value of the decedent's gross estate situated in the United... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

Code of Federal Regulations, 2013 CFR

2013-04-01

...(b) must be added to the date of death value of the decedent's gross estate situated in the United... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

Code of Federal Regulations, 2012 CFR

2012-04-01

...(b) must be added to the date of death value of the decedent's gross estate situated in the United... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

26 CFR 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.

Code of Federal Regulations, 2014 CFR

2014-04-01

...(b) must be added to the date of death value of the decedent's gross estate situated in the United... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS... insure avoidance of liability for taxes and penalties only by demanding and receiving transfer...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 53.4955-1 - Tax on political expenditures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax on political expenditures. 53.4955-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4955-1 Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive...

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...

26 CFR 509.121 - Beneficiaries of an estate or trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.121 Beneficiaries of an estate or trust... concerned, a nonresident alien who is a resident of Switzerland and who is a beneficiary of an estate or...

Hospital Corpsman 1 & C. Rate Training Manual and Nonresident Career Course. Revised.

ERIC Educational Resources Information Center

Smith, Frederick R.

This Rate Training Manual (RTM) and Nonresident Career Course (NRCC) form a self-study package that will enable Navy senior hospital corps personnel to fulfill the requirements of their rating. While primarily developed around the requirements for personnel serving on independent duty, the information contained within it is applicable to all HM 1…

Machinery Repairman 3 & 2. Rate Training Manual and Nonresident Career Course. Revised.

ERIC Educational Resources Information Center

Bynum, Michael H.; Taylor, Edward A.

This Rate Training Manual (textbook) and Nonresident Career Course form a correspondence self-study package to teach the theoretical knowledge and mental skills needed by the Machinery Repairman Third Class and Second Class. The 15 chapters in the textbook are (1) Scope of the Machinery Repairman Rating; (2) Toolrooms and Tools; (3) Layout and…

Lithographer 3 and 2: Naval Rate Training Manual and Nonresident Career Course.

ERIC Educational Resources Information Center

Naval Education and Training Command, Pensacola, FL.

The rate training manual and nonresident career course (RTM/NRCC) form is a self-study package that will enable third class and second class lithographers to fulfill the requirements for that rating. Chapter one provides a brief history of printing and discusses the duties and qualifications of the Navy lithographer. Chapters two through eighteen…

26 CFR 50.5 - Liability for the tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Liability for the tax. 50.5 Section 50.5... TAXES (CONTINUED) REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING § 50.5 Liability for the tax. Liability for tax attaches to any person engaged at any time during the...

26 CFR 50.5 - Liability for the tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Liability for the tax. 50.5 Section 50.5... TAXES (CONTINUED) REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING § 50.5 Liability for the tax. Liability for tax attaches to any person engaged at any time during the...

26 CFR 156.7701-1 - 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. 156.7701-1 Section 156... EXCISE TAXES (CONTINUED) EXCISE TAX ON GREENMAIL Procedure and Administration § 156.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter...

26 CFR 56.7701-1 - 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. 56.7701-1 Section 56.7701... EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter. (b) Effective...

26 CFR 53.4965-3 - Prohibited tax shelter transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Prohibited tax shelter transactions. 53.4965-3...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-3 Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax shelter...

26 CFR 1.1502-4 - Consolidated foreign tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general. Section...

26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general. Section...

26 CFR 514.8 - Release of excess tax withheld at source.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) and derived from a domestic corporation by a nonresident alien (including a nonresident alien..., and life annuities. (i) If a taxpayer furnishes to the withholding agent a Form 1001A-F, properly... after January 1, 1957, from royalties, private pensions, and life annuities in respect of which the form...

26 CFR 514.8 - Release of excess tax withheld at source.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) and derived from a domestic corporation by a nonresident alien (including a nonresident alien..., and life annuities. (i) If a taxpayer furnishes to the withholding agent a Form 1001A-F, properly... after January 1, 1957, from royalties, private pensions, and life annuities in respect of which the form...

26 CFR 514.8 - Release of excess tax withheld at source.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) and derived from a domestic corporation by a nonresident alien (including a nonresident alien..., and life annuities. (i) If a taxpayer furnishes to the withholding agent a Form 1001A-F, properly... after January 1, 1957, from royalties, private pensions, and life annuities in respect of which the form...

26 CFR 514.8 - Release of excess tax withheld at source.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) and derived from a domestic corporation by a nonresident alien (including a nonresident alien..., and life annuities. (i) If a taxpayer furnishes to the withholding agent a Form 1001A-F, properly... after January 1, 1957, from royalties, private pensions, and life annuities in respect of which the form...

26 CFR 53.7701-1 - 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. 53.7701-1 Section 53.7701... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this...

26 CFR 53.7701-1 - 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. 53.7701-1 Section 53.7701... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this...

26 CFR 54.7701-1 - 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. 54.7701-1 Section 54.7701... EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter. (b) Effective/applicability date...

26 CFR 53.4951-1 - Black lung trusts-taxes on self-dealing.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Black lung trusts-taxes on self-dealing. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4951-1 Black lung trusts—taxes on self-dealing. (a) In general. Section 4951...

26 CFR 53.4951-1 - Black lung trusts-taxes on self-dealing.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on self-dealing. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4951-1 Black lung trusts—taxes on self-dealing. (a) In general. Section 4951...

Stepfamily Formation: Implications for Adolescent Ties to Mothers, Nonresident Fathers, and Stepfathers

ERIC Educational Resources Information Center

King, Valarie

2009-01-01

This study examines how the entrance of a stepfather influences adolescent ties to mothers and nonresident fathers and how prior ties to each biological parent influence the development of stepfather-stepchild ties. Data come from 1,753 adolescents in the National Longitudinal Study of Adolescent Health who lived with a single mother in Wave 1 who…

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. See § 1.992-1... taxable year. For purposes of § 1.6012-2(a), such corporation is treated as not coming into existence...

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. See § 1.992-1... taxable year. For purposes of § 1.6012-2(a), such corporation is treated as not coming into existence...

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. See § 1.992-1... taxable year. For purposes of § 1.6012-2(a), such corporation is treated as not coming into existence...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1 Partially tax...

26 CFR 1.802(b)-1 - Tax on life insurance companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies. (a) For taxable years beginning after December 31, 1953, but before January 1, 1955...

26 CFR 1.802-3 - Tax imposed on life insurance companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life insurance companies. (a) In general. For taxable years beginning after December 31, 1957, section 802(a)(1...

26 CFR 1.802(b)-1 - Tax on life insurance companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies. (a) For taxable years beginning after December 31, 1953, but before January 1, 1955...

26 CFR 1.802-3 - Tax imposed on life insurance companies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life insurance companies. (a) In general. For taxable years beginning after December 31, 1957, section 802(a)(1...

26 CFR 1.802-3 - Tax imposed on life insurance companies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life insurance companies. (a) In general. For taxable years beginning after December 31, 1957, section 802(a)(1...

26 CFR 1.802(b)-1 - Tax on life insurance companies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies. (a) For taxable years beginning after December 31, 1953, but before January 1, 1955...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

Code of Federal Regulations, 2012 CFR

2012-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

Code of Federal Regulations, 2013 CFR

2013-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

Code of Federal Regulations, 2014 CFR

2014-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

Code of Federal Regulations, 2011 CFR

2011-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

26 CFR 53.4944-1 - Initial taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... management and advice indicated to E that D was well qualified to provide professional investment advice in the management of E's investment assets. D, after careful research into how best to diversify E's... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable...

47 CFR 32.4080 - Other taxes-accrued.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

26 CFR 31.6151-1 - Time for paying tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Time for paying tax. 31.6151-1 Section 31.6151-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

Nonresident Father Involvement and Child Outcomes among Young Children in Families on Welfare.

ERIC Educational Resources Information Center

Greene, Angela Dungee; Moore, Kristin Anderson

This study used descriptive data from the Job Opportunities and Basic Skills (JOBS) Child Outcome Study to identify predictors of involvement among nonresident fathers of young children who receive welfare, and the relationship of father involvement to child outcomes. Participating were 693 mothers and children ages 3 to 5 in Fulton County,…

26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... certain exchange or training programs—(1) Exclusion from income. Compensation paid to a nonresident alien... “exchange visitor” under section 201 of the U.S. Information and Educational Exchange Act of 1948 (22 U.S.C. 1446), which section was repealed by section 111 of the Mutual Education and Cultural Exchange Act of...

26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ships or aircraft. (b) Compensation paid by foreign employer to participants in certain exchange or... subparagraph (J) includes a nonresident alien individual admitted to the United States as an “exchange visitor” under section 201 of the U.S. Information and Educational Exchange Act of 1948 (22 U.S.C. 1446), which...

26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... certain exchange or training programs—(1) Exclusion from income. Compensation paid to a nonresident alien... “exchange visitor” under section 201 of the U.S. Information and Educational Exchange Act of 1948 (22 U.S.C. 1446), which section was repealed by section 111 of the Mutual Education and Cultural Exchange Act of...

26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

Code of Federal Regulations, 2012 CFR

2012-04-01

... certain exchange or training programs—(1) Exclusion from income. Compensation paid to a nonresident alien... “exchange visitor” under section 201 of the U.S. Information and Educational Exchange Act of 1948 (22 U.S.C. 1446), which section was repealed by section 111 of the Mutual Education and Cultural Exchange Act of...

26 CFR 25.2501-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Imposition of tax. 25.2501-1 Section 25.2501-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Determination of Tax Liability § 25.2501-1 Imposition of...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Imposition of additional taxes. 53.4941(b)-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(b)-1 Imposition of additional taxes. (a) Tax on self-dealer. Section 4941(b)(1) of the Code imposes an excise tax...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 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...

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...

78 FR 47053 - Proposed Collection; Comment Request for Form 706-NA

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-02

...The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States.

"I'm Not Supporting His Kids": Nonresident Fathers' Contributions Given Mothers' New Fertility

ERIC Educational Resources Information Center

Meyer, Daniel R.; Cancian, Maria

2012-01-01

The authors examined whether nonresident fathers provide informal support to their children and whether support stops if their ex-partner goes on to have a child with a new man. A logistic regression analysis of longitudinal survey and administrative data for 434 women who received welfare in Wisconsin showed that fathers are less likely to…

26 CFR 53.4958-1 - Taxes on excess benefit transactions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on excess benefit transactions. 53.4958-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-1 Taxes on excess benefit transactions. (a) In general. Section 4958 imposes excise taxes on each excess...

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

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

26 CFR 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...

26 CFR 1.996-7 - Carryover of DISC tax attributes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-7 Carryover of DISC tax... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Carryover of DISC tax attributes. 1.996-7... in nontaxable transactions shall be subject to rules generally applicable to other corporate tax...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

Poor Single Mothers with Young Children: Mastery, Relations with Nonresident Fathers, and Child Outcomes

ERIC Educational Resources Information Center

Jackson, Aurora P.; Choi, Jeong-Kyun; Franke, Todd M.

2009-01-01

Using data from two waves of a short-term longitudinal study, the authors examined the impact of maternal socioeconomic conditions (education, employment, and income) and family processes (quality of mother-father relations, frequency of nonresident fathers' contacts with their children, and mothers' parenting stress) at time (T) 1 on maternal…

47 CFR 32.7400 - Nonoperating taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonoperating taxes. 32.7400 Section 32.7400 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... property, gross receipts, franchise and capital stock taxes. This account shall also reflect subsequent...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 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 1.881-1 - Manner of taxing foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are divided into two...

20 CFR 670.920 - When are non-resident students considered to be in the performance of duty?

Code of Federal Regulations, 2010 CFR

2010-04-01

... ADMINISTRATION, DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Administrative and Management Provisions § 670.920 When are non-resident students considered to be in the performance...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

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 § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

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 § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

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 § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

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 § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

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 § 55.6161-1 Extension of time for paying tax or deficiency...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.541-1 - Imposition of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... failure to file a schedule of personal holding company income. (b) A foreign corporation, whether resident...) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.541-1 Imposition of tax. (a) Section 541 imposes a graduated tax upon corporations classified as personal holding companies under section 542. This...

26 CFR 1.541-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... failure to file a schedule of personal holding company income. (b) A foreign corporation, whether resident...) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.541-1 Imposition of tax. (a) Section 541 imposes a graduated tax upon corporations classified as personal holding companies under section 542. This...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 48.4161(b)-4 - Tax-free sales.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-free sales. 48.4161(b)-4 Section 48.4161(b)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(b)-4 Tax-free sales. For...

26 CFR 48.4161(a)-5 - Tax-free sales.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-free sales. 48.4161(a)-5 Section 48.4161(a)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(a)-5 Tax-free sales. For...

20 CFR 404.1089 - Figuring net earnings for residents and nonresidents of Puerto Rico.

Code of Federal Regulations, 2014 CFR

2014-04-01

... nonresidents of Puerto Rico. 404.1089 Section 404.1089 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Puerto Rico. (a) Residents. If you are a resident of Puerto Rico, whether or not you are an alien, a citizen of the United States, or a citizen of Puerto Rico, you must figure your net earnings from self...

20 CFR 404.1089 - Figuring net earnings for residents and nonresidents of Puerto Rico.

Code of Federal Regulations, 2011 CFR

2011-04-01

... nonresidents of Puerto Rico. 404.1089 Section 404.1089 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Puerto Rico. (a) Residents. If you are a resident of Puerto Rico, whether or not you are an alien, a citizen of the United States, or a citizen of Puerto Rico, you must figure your net earnings from self...

20 CFR 404.1089 - Figuring net earnings for residents and nonresidents of Puerto Rico.

Code of Federal Regulations, 2012 CFR

2012-04-01

... nonresidents of Puerto Rico. 404.1089 Section 404.1089 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Puerto Rico. (a) Residents. If you are a resident of Puerto Rico, whether or not you are an alien, a citizen of the United States, or a citizen of Puerto Rico, you must figure your net earnings from self...

20 CFR 404.1089 - Figuring net earnings for residents and nonresidents of Puerto Rico.

Code of Federal Regulations, 2010 CFR

2010-04-01

... nonresidents of Puerto Rico. 404.1089 Section 404.1089 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Puerto Rico. (a) Residents. If you are a resident of Puerto Rico, whether or not you are an alien, a citizen of the United States, or a citizen of Puerto Rico, you must figure your net earnings from self...

20 CFR 404.1089 - Figuring net earnings for residents and nonresidents of Puerto Rico.

Code of Federal Regulations, 2013 CFR

2013-04-01

... nonresidents of Puerto Rico. 404.1089 Section 404.1089 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Puerto Rico. (a) Residents. If you are a resident of Puerto Rico, whether or not you are an alien, a citizen of the United States, or a citizen of Puerto Rico, you must figure your net earnings from self...

26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... earned income. 1.1348-2 Section 1.1348-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Limitations § 1.1348-2 Computation of the fifty-percent maximum tax on earned income. (a) Computation of tax for taxable years...

26 CFR 145.4061-1 - Application to manufacturers tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Application to manufacturers tax. 145.4061-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424) § 145.4061-1 Application to manufacturers tax. The provisions of § 145.4051-1(e) (1...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 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...

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...

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...

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...

26 CFR 1.1381-2 - Tax on certain farmers' cooperatives.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Tax on certain farmers' cooperatives. 1.1381-2... TAX (CONTINUED) INCOME TAXES Cooperatives and Their Patrons § 1.1381-2 Tax on certain farmers' cooperatives. (a) In general. (1) For taxable years beginning after December 31, 1962, farmers', fruit growers...

26 CFR 521.116 - Reciprocal administrative assistance.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents... be transmitted directly by the Commissioner of Internal Revenue to the Chief of the Taxation... transmit to the Chief of the Taxation Department of the Ministry of Finance of Denmark, as soon as...

26 CFR 521.116 - Reciprocal administrative assistance.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents... be transmitted directly by the Commissioner of Internal Revenue to the Chief of the Taxation... transmit to the Chief of the Taxation Department of the Ministry of Finance of Denmark, as soon as...

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...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

47 CFR 32.4070 - Income taxes-accrued.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Income taxes-accrued. 32.4070 Section 32.4070 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes...

47 CFR 32.7240 - Operating other taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating other taxes. 32.7240 Section 32.7240 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., gross receipts, franchise and capital stock taxes; this account shall also reflect subsequent...

26 CFR 1.802-3 - Tax imposed on life insurance companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.802-3 Tax imposed on life insurance... tax on the life insurance company taxable income (as defined in section 802(b) and paragraph (a) of...

Aviation Boatswain's Mate F3 and 2: Naval Rate Training Manual and Nonresident Career Course.

ERIC Educational Resources Information Center

Naval Education and Training Command, Pensacola, FL.

The Rate Training Manual and Nonresident Career Course (RTM/NRCC) form a self-study package that will enable Aviation Boatswain's Mates F (Fuels) to help themselves fulfill the requirements of their rating. Designed for individual study and not formal classroom instruction, the RTM provides subject matter that relates directly to the occupational…

Rich or poor: Who should pay higher tax rates?

NASA Astrophysics Data System (ADS)

Murilo Castro de Oliveira, Paulo

2017-08-01

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

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

47 CFR 32.7240 - Operating other taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... of the cost of the items to which the taxes relate. (g) Taxes on rented telecommunications plant... shall be charged by the lessee to the appropriate Plant Specific Operations Expense account. [51 FR...

26 CFR 1.802(b)-1 - Tax on life insurance companies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies... August 16, 1954, section 802(b) imposes a tax on the 1954 life insurance company taxable income of all...

Diversity in Geosciences" Nonresident Graduates in the us and Global Diversity

NASA Astrophysics Data System (ADS)

Velasco, E.

2014-12-01

According to the Bureau of labor statistics, the projected growth in employment for geoscientists is expected to remain strong for the next 10 years. However, in the next 6 to 10 years, most oil and gas organizations are expected to lose at least 50% of their senior management staff due to retirement. This talent drain will impact the industry at a critical time: from 2007 to 2012 the oil and gas industry reports an uptick by more than 162,000 jobs, a 40% increase in comparison to total U.S private sector employment growth of 1%. To address the talent shortfall, recruiters at times resort to poaching from competitors for key positions. A contrasting high demand-fluctuating talent supply paired with a spiking enrollment number of non-resident students in Texas and Oklahoma higher Ed institutions posed several questions. If the issue of demand was such, then the talent of these individuals regardless their immigration status should be irrelevant. The second question was whether these recent graduates were considered a part of the diversity conversation or whether diversity was still a national concept tied to countries' borders. This paper will report on some of the outcomes of these conversations and projects, as well as provide an argument that US oil and gas organizations could widen the concept of minorities, realize that nonresident professionals classify as such and view diversity in a global fashion rather than nationally.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.6655-7 - Addition to tax on account of excessive adjustment under section 6425.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional... section 6655(a) for failure to pay estimated income tax, the excessive adjustment under section 6425 is... section 6425. (a) Section 6655(h) imposes an addition to the tax under chapter 1 of the Internal Revenue...

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 301.7701(b)-2 - Closer connection exception.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) Duration and nature of tax home. The tax home maintained by the alien individual must be in existence for... exception. (a) In general. An alien individual who meets the substantial presence test may nevertheless be considered a nonresident alien for the current year if the following conditions are satisfied— (1) The...

26 CFR 301.7701(b)-2 - Closer connection exception.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) Duration and nature of tax home. The tax home maintained by the alien individual must be in existence for... exception. (a) In general. An alien individual who meets the substantial presence test may nevertheless be considered a nonresident alien for the current year if the following conditions are satisfied— (1) The...

26 CFR 301.7701(b)-2 - Closer connection exception.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) Duration and nature of tax home. The tax home maintained by the alien individual must be in existence for... exception. (a) In general. An alien individual who meets the substantial presence test may nevertheless be considered a nonresident alien for the current year if the following conditions are satisfied— (1) The...

26 CFR 521.111 - Pensions and life annuities.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article...

26 CFR 521.111 - Pensions and life annuities.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article...

26 CFR 521.111 - Pensions and life annuities.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Pensions and life annuities. 521.111 Section 521... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.111 Pensions and life annuities. Under the provisions of Article...

26 CFR 509.115 - Visiting professors or teachers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Visiting professors or teachers. 509.115...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.115 Visiting professors or teachers. (a) General. Pursuant to Article XII of the convention, a professor or teacher, a nonresident alien who is a...

26 CFR 521.103 - Scope of the convention.

Code of Federal Regulations, 2010 CFR

2010-04-01

... UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of... convention, to be accomplished on a reciprocal basis, are to avoid double taxation upon major items of income... looking to the avoidance of double taxation and fiscal evasion. (b) The specific classes of income from...

26 CFR 509.108 - Dividends.

Code of Federal Regulations, 2010 CFR

2010-04-01

... SWITZERLAND General Income Tax § 509.108 Dividends. (a) General. (1) The rate of United States tax imposed by... nonresident alien individual who is a resident of Switzerland, or by a Swiss corporation or other entity... resident of Switzerland performs personal services within the United States during the taxable year, but...

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