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Sample records for adjusted gross income

  1. 7 CFR 701.117 - Average adjusted gross income limitation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false Average adjusted gross income limitation. 701.117 Section 701.117 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... Conservation Program § 701.117 Average adjusted gross income limitation. To be eligible for payments...

  2. 20 CFR 418.2115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ranges? 418.2115 Section 418.2115 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Income-Related Monthly Adjustment Amount § 418.2115 What are the modified adjusted gross income ranges? (a) We list the modified adjusted gross income ranges for the calendar years 2011 through...

  3. 20 CFR 418.2115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ranges? 418.2115 Section 418.2115 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Income-Related Monthly Adjustment Amount § 418.2115 What are the modified adjusted gross income ranges? (a) We list the modified adjusted gross income ranges for the calendar years 2011 through...

  4. 20 CFR 418.2115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ranges? 418.2115 Section 418.2115 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Income-Related Monthly Adjustment Amount § 418.2115 What are the modified adjusted gross income ranges? (a) We list the modified adjusted gross income ranges for the calendar years 2011 through...

  5. 20 CFR 418.2115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ranges? 418.2115 Section 418.2115 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Income-Related Monthly Adjustment Amount § 418.2115 What are the modified adjusted gross income ranges? (a) We list the modified adjusted gross income ranges for the calendar years 2011 through...

  6. 20 CFR 418.1115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ranges? 418.1115 Section 418.1115 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Adjustment Amount § 418.1115 What are the modified adjusted gross income ranges? (a) We list the modified adjusted gross income ranges for the calendar years 2011 through and including 2019 for each Federal...

  7. 20 CFR 418.1115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ranges? 418.1115 Section 418.1115 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Adjustment Amount § 418.1115 What are the modified adjusted gross income ranges? (a) The 2007 modified adjusted gross income ranges for each Federal tax filing category are listed in paragraphs (b), (c) and...

  8. 20 CFR 418.1115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ranges? 418.1115 Section 418.1115 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Adjustment Amount § 418.1115 What are the modified adjusted gross income ranges? (a) The 2007 modified adjusted gross income ranges for each Federal tax filing category are listed in paragraphs (b), (c) and...

  9. 20 CFR 418.1115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ranges? 418.1115 Section 418.1115 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Adjustment Amount § 418.1115 What are the modified adjusted gross income ranges? (a) The 2007 modified adjusted gross income ranges for each Federal tax filing category are listed in paragraphs (b), (c) and...

  10. 20 CFR 418.1115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ranges? 418.1115 Section 418.1115 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Adjustment Amount § 418.1115 What are the modified adjusted gross income ranges? (a) The 2007 modified adjusted gross income ranges for each Federal tax filing category are listed in paragraphs (b), (c) and...

  11. 42 CFR 435.603 - Application of modified adjusted gross income (MAGI).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... woman in their household, the pregnant woman is counted, at State option, as either 1 or 2 person(s) or... 42 Public Health 4 2013-10-01 2013-10-01 false Application of modified adjusted gross income (MAGI). 435.603 Section 435.603 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF...

  12. 42 CFR 435.603 - Application of modified adjusted gross income (MAGI).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 4 2012-10-01 2012-10-01 false Application of modified adjusted gross income (MAGI). 435.603 Section 435.603 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH... Internal Revenue Code. Family size means the number of persons counted as members of an...

  13. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... guaranteed payments to the members as reported to the Internal Revenue Service on the final federal income... CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE GENERAL REGULATIONS AND POLICIES PAYMENT LIMITATION AND PAYMENT ELIGIBILITY FOR 2009 AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Average Adjusted Gross...

  14. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... guaranteed payments to the members as reported to the Internal Revenue Service on the final federal income... CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE GENERAL REGULATIONS AND POLICIES PAYMENT LIMITATION AND PAYMENT ELIGIBILITY FOR 2009 AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Average Adjusted Gross...

  15. 20 CFR 418.2245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false What will happen if you notify us that your... Income § 418.2245 What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes? (a) If you notify us that your modified adjusted gross income for the...

  16. 20 CFR 418.2245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false What will happen if you notify us that your... Income § 418.2245 What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes? (a) If you notify us that your modified adjusted gross income for the...

  17. 20 CFR 418.2245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What will happen if you notify us that your... Income § 418.2245 What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes? (a) If you notify us that your modified adjusted gross income for the...

  18. 20 CFR 418.2245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What will happen if you notify us that your... Income § 418.2245 What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes? (a) If you notify us that your modified adjusted gross income for the...

  19. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What will happen if you notify us that your... What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes? (a) If you notify us that your modified adjusted gross income for the more recent tax year...

  20. 20 CFR 418.2240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Should you notify us if the information you gave us about your modified adjusted gross income for the more recent tax year changes? 418.2240... Year's Modified Adjusted Gross Income § 418.2240 Should you notify us if the information you gave...

  1. 20 CFR 418.2240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Should you notify us if the information you gave us about your modified adjusted gross income for the more recent tax year changes? 418.2240... Year's Modified Adjusted Gross Income § 418.2240 Should you notify us if the information you gave...

  2. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false What will happen if you notify us that your... What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes? (a) If you notify us that your modified adjusted gross income for the more recent tax year...

  3. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What will happen if you notify us that your... What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes? (a) If you notify us that your modified adjusted gross income for the more recent tax year...

  4. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What will happen if you notify us that your... What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes? (a) If you notify us that your modified adjusted gross income for the more recent tax year...

  5. 20 CFR 418.2240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Should you notify us if the information you gave us about your modified adjusted gross income for the more recent tax year changes? 418.2240... Year's Modified Adjusted Gross Income § 418.2240 Should you notify us if the information you gave...

  6. 20 CFR 418.2240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Should you notify us if the information you gave us about your modified adjusted gross income for the more recent tax year changes? 418.2240... Year's Modified Adjusted Gross Income § 418.2240 Should you notify us if the information you gave...

  7. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false What will happen if you notify us that your... What will happen if you notify us that your modified adjusted gross income for the more recent tax year changes? (a) If you notify us that your modified adjusted gross income for the more recent tax year...

  8. 20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Should you notify us if the information you gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Gross Income § 418.1240 Should you notify us if the information you gave us about your modified...

  9. 20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Should you notify us if the information you gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Gross Income § 418.1240 Should you notify us if the information you gave us about your modified...

  10. 20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Should you notify us if the information you gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Gross Income § 418.1240 Should you notify us if the information you gave us about your modified...

  11. 20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Should you notify us if the information you gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Gross Income § 418.1240 Should you notify us if the information you gave us about your modified...

  12. 20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Should you notify us if the information you gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Gross Income § 418.1240 Should you notify us if the information you gave us about your modified...

  13. 26 CFR 1.61-1 - Gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Gross income. 1.61-1 Section 1.61-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-1...

  14. 26 CFR 1.61-1 - Gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Gross income. 1.61-1 Section 1.61-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-1...

  15. 26 CFR 1.832-1 - Gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Gross income. 1.832-1 Section 1.832-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.832-1 Gross income. (a) Gross income as defined...

  16. 75 FR 78897 - Definition of Omission From Gross Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-17

    ... Internal Revenue Service 26 CFR Part 301 RIN 1545-BI44 Definition of Omission From Gross Income AGENCY... September 28, 2009, temporary regulations (TD 9466) regarding the definition of an omission from gross... context (that is, the section 61 definition of gross income applies), they are applicable to all...

  17. 24 CFR 5.611 - Adjusted income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Adjusted income. 5.611 Section 5... Serving Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.611 Adjusted income. Adjusted income means annual income...

  18. 24 CFR 5.611 - Adjusted income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Adjusted income. 5.611 Section 5... Serving Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.611 Adjusted income. Adjusted income means annual income...

  19. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAXES (CONTINUED) Other Insurance Companies § 1.832-4 Gross income. (a)(1) Gross income as defined in... annual statement approved by the National Convention of Insurance Commissioners, as well as the gain... under section 61, except that in the case of a mutual fire insurance company described in section...

  20. 75 FR 56858 - Exclusions From Gross Income of Foreign Corporations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-17

    ... foreign corporations from the international operation of ships or aircraft. The final regulations adopt... determine if it is eligible to exclude its income from the international operation of ships or aircraft from... to exclude from gross income certain income from the international operation of ships or...

  1. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a nonresident...

  2. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of...

  3. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of...

  4. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of...

  5. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of...

  6. 75 FR 15610 - Exclusions From Gross Income of Foreign Corporations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Exclusions From Gross Income of Foreign Corporations CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.851 to 1.907), revised as...

  7. 26 CFR 1.804-3 - Gross investment income of a life insurance company.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Gross investment income of a life insurance... income of a life insurance company. (a) Gross investment income defined. For purposes of part I, subchapter L, chapter 1 of the Code, section 804(b) defines the term gross investment income of a...

  8. 26 CFR 1.804-3 - Gross investment income of a life insurance company.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Gross investment income of a life insurance... income of a life insurance company. (a) Gross investment income defined. For purposes of part I, subchapter L, chapter 1 of the Code, section 804(b) defines the term gross investment income of a...

  9. 26 CFR 1.882-3 - Gross income of a foreign corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Gross income of a foreign corporation. 1.882-3... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.882-3 Gross income of a foreign corporation. (a) In general—(1) Inclusions. The gross income of a foreign corporation for any taxable year...

  10. 26 CFR 1.832-1 - Gross income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., or gross increase due to adjustments in book value of capital assets. The underwriting and investment..., include all salvage in course of liquidation, and all reinsurance in process of collection not otherwise... course of liquidation includes all property (other than cash), real or personal, tangible or...

  11. 26 CFR 1.1312-1 - Double inclusion of an item of gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Double inclusion of an item of gross income. 1....1312-1 Double inclusion of an item of gross income. (a) Paragraph (1) of section 1312 applies if the determination requires the inclusion in a taxpayer's gross income of an item which was erroneously included...

  12. 75 FR 63380 - Exclusions From Gross Income of Foreign Corporations; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-15

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BF90 Exclusions From Gross Income of Foreign Corporations..., concerning the exclusion from gross income of income derived by certain foreign corporations from the... clarification. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping...

  13. 26 CFR 1.61-3 - Gross income derived from business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Gross income derived from business. 1.61-3 Section 1.61-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... Taxable Income § 1.61-3 Gross income derived from business. (a) In general. In a...

  14. 26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Inclusion in gross income of war loss recoveries... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1332-1 Inclusion in gross income of war loss recoveries. (a) Amount of recovery. Except as provided in section 1333(1), the amount of...

  15. 26 CFR 1.613-3 - Gross income from the property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Gross income from the property. 1.613-3 Section 1.613-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613-3 Gross income from the property. Oil and...

  16. 26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Inclusion in gross income of war loss... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1332-1 Inclusion in gross income of war loss recoveries. (a) Amount of recovery. Except as provided in section 1333(1), the...

  17. 26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Inclusion in gross income of war loss... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1332-1 Inclusion in gross income of war loss recoveries. (a) Amount of recovery. Except as provided in section 1333(1), the...

  18. 26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Inclusion in gross income of war loss... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1332-1 Inclusion in gross income of war loss recoveries. (a) Amount of recovery. Except as provided in section 1333(1), the...

  19. 26 CFR 1.691(a)-3 - Character of gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....691(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-3 Character of gross income. (a) The right... prior decedent) acquired such right, and shall be considered as having the same character it would...

  20. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... benefits. 1.132-1 Section 1.132-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY....132-1 Exclusion from gross income for certain fringe benefits. (a) In general. Gross income does not include any fringe benefit which qualifies as a— (1) No-additional-cost service, (2) Qualified...

  1. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Income derived... in gross income if such individual acquired the bond while he was a resident of the Ryukyu Islands or the Trust Territory of the Pacific Islands. It is not necessary that the individual continue to be...

  2. 26 CFR 1.61-4 - Gross income of farmers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... teams, machinery, or land, and other incidental farm income, (4) All subsidy and conservation payments... of teams, machinery, or land, or other incidental farm income; (4) Any subsidy or conservation... money. (c) Special rules for certain receipts. In the case of the sale of machinery, farm equipment,...

  3. 26 CFR 1.61-4 - Gross income of farmers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... includes stock, dairy, poultry, fruit, and truck farms; also plantations, ranches, and all land used for... teams, machinery, or land, and other incidental farm income, (4) All subsidy and conservation payments... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any...

  4. 26 CFR 1.61-4 - Gross income of farmers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... includes stock, dairy, poultry, fruit, and truck farms; also plantations, ranches, and all land used for... teams, machinery, or land, and other incidental farm income, (4) All subsidy and conservation payments... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any...

  5. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Adjustments to taxable income. (a) Taxes—(1) United States taxes. In computing accumulated taxable income for any taxable year, there shall be allowed as a deduction the amount by which Federal income and excess... for (i) the accumulated earnings tax imposed by section 531 (or a corresponding section of a prior...

  6. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Adjustments to taxable income. (a) Taxes—(1) United States taxes. In computing accumulated taxable income for any taxable year, there shall be allowed as a deduction the amount by which Federal income and excess... for (i) the accumulated earnings tax imposed by section 531 (or a corresponding section of a prior...

  7. 26 CFR 1.804-3 - Gross investment income of a life insurance company.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... beginning after December 31, 1958, the amount (if any) by which the net short-term capital gain (as defined in section 1222(5)) exceeds the net long-term capital loss (as defined in section 1222(8)), and (3... the Code, section 804(b) defines the term gross investment income of a life insurance company as...

  8. 26 CFR 1.804-3 - Gross investment income of a life insurance company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... beginning after December 31, 1958, the amount (if any) by which the net short-term capital gain (as defined in section 1222(5)) exceeds the net long-term capital loss (as defined in section 1222(8)), and (3..., subchapter L, chapter 1 of the Code, section 804(b) defines the term gross investment income of a...

  9. 26 CFR 1.955-6 - Gross income from sources within less developed countries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Gross income from sources within less developed... sources within less developed countries. (a) General. For purposes of paragraph (a)(1)(ii) of § 1.955.5... from sources within less developed countries for any taxable year shall be made by the application...

  10. 26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE... treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides...

  11. 26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE... treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides...

  12. 26 CFR 1.527-5 - Activities resulting in gross income to an individual or political organization.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Activities resulting in gross income to an individual or political organization. 1.527-5 Section 1.527-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers'...

  13. 26 CFR 1.527-5 - Activities resulting in gross income to an individual or political organization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Activities resulting in gross income to an individual or political organization. 1.527-5 Section 1.527-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers'...

  14. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... provides rules under section 338(b) to determine the adjusted grossed-up basis (AGUB) for target. AGUB is the amount for which new target is deemed to have purchased all of its assets in the deemed purchase under section 338(a)(2). AGUB is allocated among target's assets in accordance with § 1.338-6...

  15. 26 CFR 1.613-4 - Gross income from the property in the case of minerals other than oil and gas.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Gross income from the property in the case of minerals other than oil and gas. 1.613-4 Section 1.613-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613-4 Gross income from the property in...

  16. 26 CFR 1.613-4 - Gross income from the property in the case of minerals other than oil and gas.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Gross income from the property in the case of minerals other than oil and gas. 1.613-4 Section 1.613-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613-4 Gross income from the property in...

  17. 26 CFR 1.613-4 - Gross income from the property in the case of minerals other than oil and gas.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Gross income from the property in the case of minerals other than oil and gas. 1.613-4 Section 1.613-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613-4 Gross income from the property in...

  18. 26 CFR 1.613-4 - Gross income from the property in the case of minerals other than oil and gas.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Gross income from the property in the case of minerals other than oil and gas. 1.613-4 Section 1.613-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613-4 Gross income from the property in...

  19. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Adjustment for the book income of corporations. 1.56-1 Section 1.56-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In...

  20. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Adjustment for the book income of corporations. 1.56-1 Section 1.56-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In...

  1. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Adjustment for the book income of corporations. 1.56-1 Section 1.56-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In...

  2. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Adjustment for the book income of corporations. 1.56-1 Section 1.56-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In...

  3. 26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization. 1.527-6 Section 1.527-6 Internal... TAXES (CONTINUED) Farmers' Cooperatives § 1.527-6 Inclusion of certain amounts in the gross income of...

  4. 26 CFR 1.863-1 - Allocation of gross income under section 863(a).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... uncut timber is located. The source of gross receipts from the sale of the product in excess of its fair.... Notwithstanding any other provision of this section, gross receipts from the sale of products derived by a... additional production activities. The source of gross receipts equal to the fair market value of the...

  5. 26 CFR 1.863-1 - Allocation of gross income under section 863(a).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... uncut timber is located. The source of gross receipts from the sale of the product in excess of its fair.... Notwithstanding any other provision of this section, gross receipts from the sale of products derived by a... additional production activities. The source of gross receipts equal to the fair market value of the...

  6. 26 CFR 1.863-1 - Allocation of gross income under section 863(a).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... uncut timber is located. The source of gross receipts from the sale of the product in excess of its fair.... Notwithstanding any other provision of this section, gross receipts from the sale of products derived by a... additional production activities. The source of gross receipts equal to the fair market value of the...

  7. 20 CFR 418.1101 - What is the income-related monthly adjustment amount?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What is the income-related monthly adjustment amount? 418.1101 Section 418.1101 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Adjustment Amount § 418.1101 What is the income-related monthly adjustment amount? (a) The...

  8. 20 CFR 418.1101 - What is the income-related monthly adjustment amount?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is the income-related monthly adjustment amount? 418.1101 Section 418.1101 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES... Adjustment Amount § 418.1101 What is the income-related monthly adjustment amount? (a) The...

  9. Regulations regarding income-related monthly adjustment amounts to Medicare beneficiaries' prescription drug coverage premiums. Interim final rule with request for comments.

    PubMed

    2010-12-07

    We are adding a new subpart to our regulations, which contains the rules we will apply to determine the income-related monthly adjustment amount for Medicare prescription drug coverage premiums. This new subpart implements changes made to the Social Security Act (Act) by the Affordable Care Act. These rules parallel the rules in subpart B of this part, which describes the rules we apply when we determine the income-related monthly adjustment amount for certain Medicare Part B (medical insurance) beneficiaries. These rules describe the new subpart; what information we will use to determine whether you will pay an income-related monthly adjustment amount and the amount of the adjustment when applicable; when we will consider a major life-changing event that results in a significant reduction in your modified adjusted gross income; and how you can appeal our determination about your income-related monthly adjustment amount. These rules will allow us to implement the provisions of the Affordable Care Act on time that relate to the income-related monthly adjustment amount for Medicare prescription drug coverage premiums, when they go into effect on January 1, 2011.

  10. Income and the Development of Effortful Control as Predictors of Teacher Reports of Preschool Adjustment

    PubMed Central

    Thompson, Stephanie F.; Lengua, Liliana J.; Zalewski, Maureen; Moran, Lyndsey

    2013-01-01

    This study examined the relations of income and children’s effortful control to teacher reports of preschoolers’ social competence and adjustment problems. This study tested whether changes in effortful control accounted for the effects of income on children’s adjustment. A community sample (N=306) of preschool-age children (36-40 mos.) and their mothers, representing the full range of income (29% at or near poverty, 28% at or below the local median income), was used. Path analyses were used to test the prospective effects of income on rank-order changes in two aspects of effortful control, executive control and delay ability, which in turn, predicted teacher-reported adjustment problems and social competence. Lower income predicted smaller rank-order change in executive control, but did not predict changes in delay ability. Smaller rank-order change in delay ability predicted greater adjustment problems above the effect of income. Larger rank-order change in executive control predicted greater social competence and fewer adjustment problems above the effect of income. These findings provided some support for the hypothesis that disruptions in the development of effortful control related to low income might account for the effects of low income on young children’s adjustment. Effortful control is potentially a fruitful target for intervention, particularly among children living in low income and poverty. PMID:24223473

  11. Income and the Development of Effortful Control as Predictors of Teacher Reports of Preschool Adjustment.

    PubMed

    Thompson, Stephanie F; Lengua, Liliana J; Zalewski, Maureen; Moran, Lyndsey

    2013-10-01

    This study examined the relations of income and children's effortful control to teacher reports of preschoolers' social competence and adjustment problems. This study tested whether changes in effortful control accounted for the effects of income on children's adjustment. A community sample (N=306) of preschool-age children (36-40 mos.) and their mothers, representing the full range of income (29% at or near poverty, 28% at or below the local median income), was used. Path analyses were used to test the prospective effects of income on rank-order changes in two aspects of effortful control, executive control and delay ability, which in turn, predicted teacher-reported adjustment problems and social competence. Lower income predicted smaller rank-order change in executive control, but did not predict changes in delay ability. Smaller rank-order change in delay ability predicted greater adjustment problems above the effect of income. Larger rank-order change in executive control predicted greater social competence and fewer adjustment problems above the effect of income. These findings provided some support for the hypothesis that disruptions in the development of effortful control related to low income might account for the effects of low income on young children's adjustment. Effortful control is potentially a fruitful target for intervention, particularly among children living in low income and poverty.

  12. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax by corporation. 1.6425-1 Section 1.6425-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Abatements, Credits, and Refunds § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. (a) In general. Any...

  13. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... cumulative adjustments resulting from accounting method changes. Net book income is not reduced by any...) Computation of adjusted net book income when taxable year and financial accounting year differ—(i) In general. If a taxpayer's applicable financial statement is prepared on the basis of a financial...

  14. 50 CFR 80.122 - May an agency deduct the costs of generating program income from gross income?

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.122 May an agency deduct the costs of generating...

  15. 50 CFR 80.122 - May an agency deduct the costs of generating program income from gross income?

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.122 May an agency deduct the costs of generating...

  16. 26 CFR 1.556-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... business carried on bona fide for profit; and (iii) Either that there was reasonable expectation that the... members of his family; (v) The nature and gross amount of the rent or other compensation received for the... any reasons which existed for expectation that the operation of the property would be profitable, or...

  17. 26 CFR 1.545-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (iii) Either that there was reasonable expectation that the operation of the property would result in a..., held by such person and the members of his family; (v) The nature and gross amount of the rent or other... five preceding years; (x) A statement of any reasons which existed for expectation that the...

  18. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... §§ 1.871-12 and 1.894-1. (d) Certain bond income of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Income derived by a nonresident alien individual from a series E or series... he was a resident of the Ryukyu Islands or the Trust Territory of the Pacific Islands. It is...

  19. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... §§ 1.871-12 and 1.894-1. (d) Certain bond income of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Income derived by a nonresident alien individual from a series E or series... he was a resident of the Ryukyu Islands or the Trust Territory of the Pacific Islands. It is...

  20. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... §§ 1.871-12 and 1.894-1. (d) Certain bond income of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Income derived by a nonresident alien individual from a series E or series... he was a resident of the Ryukyu Islands or the Trust Territory of the Pacific Islands. It is...

  1. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... §§ 1.871-12 and 1.894-1. (d) Certain bond income of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Income derived by a nonresident alien individual from a series E or series... he was a resident of the Ryukyu Islands or the Trust Territory of the Pacific Islands. It is...

  2. 26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. 1.662(a)-1 Section 1.662(a)-1 Internal Revenue INTERNAL... Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion of amounts in...

  3. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... previously excluded subpart F income withdrawn from investment in less developed countries for such taxable... from investments—(1) Investments in less developed countries. For purposes of paragraph (a)(2)(ii) of... from investment in less developed countries for the taxable year of such corporation shall not...

  4. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....955-1 for a special rule applicable to exclusions and withdrawals occurring before the date on which...-1 for a special rule applicable to exclusions and withdrawals occurring before the date on which the... shareholder's pro rata share of such corporation's subpart F income or withdrawal for the taxable year...

  5. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....955-1 for a special rule applicable to exclusions and withdrawals occurring before the date on which...-1 for a special rule applicable to exclusions and withdrawals occurring before the date on which the... shareholder's pro rata share of such corporation's subpart F income or withdrawal for the taxable year...

  6. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....955-1 for a special rule applicable to exclusions and withdrawals occurring before the date on which...-1 for a special rule applicable to exclusions and withdrawals occurring before the date on which the... shareholder's pro rata share of such corporation's subpart F income or withdrawal for the taxable year...

  7. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by A for his employee expenses from his employer is $750, and it is assumed that A's expenses meet... ratio of A's total reimbursement to A's total business expenses ($750/$1,000). The remaining amount of the reimbursement, $562.50 ($750−$187.50), is allocated to A's business expenses other than meal...

  8. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... by A for his employee expenses from his employer is $750, and it is assumed that A's expenses meet... ratio of A's total reimbursement to A's total business expenses ($750/$1,000). The remaining amount of the reimbursement, $562.50 ($750−$187.50), is allocated to A's business expenses other than meal...

  9. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... research scientist, is employed by Corporation X. B gives a speech before members of Association Y, a professional organization of scientists, describing her most recent research findings. Pursuant to...

  10. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... research scientist, is employed by Corporation X. B gives a speech before members of Association Y, a professional organization of scientists, describing her most recent research findings. Pursuant to...

  11. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... renewable energy; (4) The sale, including the sale of easements and development rights, of farm, ranch... renewable energy; (7) The feeding, rearing, or finishing of livestock; (8) The sale of land that has been... benefits derived from or related to the following: (1) Production of crops, specialty crops, and...

  12. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... renewable energy; (4) The sale, including the sale of easements and development rights, of farm, ranch... renewable energy; (7) The feeding, rearing, or finishing of livestock; (8) The sale of land that has been... benefits derived from or related to the following: (1) Production of crops, specialty crops, and...

  13. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... renewable energy; (4) The sale, including the sale of easements and development rights, of farm, ranch... renewable energy; (7) The feeding, rearing, or finishing of livestock; (8) The sale of land that has been... benefits derived from or related to the following: (1) Production of crops, specialty crops, and...

  14. 42 CFR 435.603 - Application of modified adjusted gross income (MAGI).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... AND HUMAN SERVICES (CONTINUED) MEDICAL ASSISTANCE PROGRAMS ELIGIBILITY IN THE STATES, DISTRICT OF... most recent boundaries of a prior Federal reservation; or (B) Resulting from the exercise of federally... programs. (f) Household—(1) Basic rule for taxpayers not claimed as a tax dependent. In the case of...

  15. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... deduction for qualified retirement contributions for active participants in certain pension plans (under... held in trust or to an heir, legatee, or devisee of an estate; (7) Deductions allowed by section 404... property from which rents or royalties are derived. Thus, property taxes paid or incurred on real...

  16. 26 CFR 1.1312-3 - Double exclusion of an item of gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of limitations for the assessment of a deficiency for 1950, the Commissioner issued a notice of... expiration of the period of limitations with respect to deficiency assessments and refund claims for both... sustains the claim for refund in 1955. An adjustment is authorized with respect to the son's tax for...

  17. 26 CFR 1.1312-3 - Double exclusion of an item of gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of limitations for the assessment of a deficiency for 1950, the Commissioner issued a notice of... expiration of the period of limitations with respect to deficiency assessments and refund claims for both... sustains the claim for refund in 1955. An adjustment is authorized with respect to the son's tax for...

  18. 26 CFR 1.1312-3 - Double exclusion of an item of gross income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of limitations for the assessment of a deficiency for 1950, the Commissioner issued a notice of... expiration of the period of limitations with respect to deficiency assessments and refund claims for both... sustains the claim for refund in 1955. An adjustment is authorized with respect to the son's tax for...

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

    ERIC Educational Resources Information Center

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

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

  20. Relations of Growth in Effortful Control to Family Income, Cumulative Risk, and Adjustment in Preschool-age Children

    PubMed Central

    Lengua, Liliana J.; Moran, Lyndsey; Zalewski, Maureen; Ruberry, Erika; Kiff, Cara; Thompson, Stephanie

    2014-01-01

    The study examined growth in effortful control (executive control, delay ability) in relation to income, cumulative risk (aggregate of demographic and psychosocial risk factors), and adjustment in 306 preschool-age children (50% girls, 50% boys) from families representing a range of income (29% at- or near-poverty; 28% lower-income; 25% middle-income; 18% upper-income), with 4 assessments starting at 36–40 mos. Income was directly related to levels of executive control and delay ability. Cumulative risk accounted for the effects of income on delay ability but not executive control. Higher initial executive control and slope of executive control and delay ability predicted academic readiness, whereas levels, but not growth, of executive control and delay ability predicted social competence and adjustment problems. Low income is a marker for lower effortful control, which demonstrates additive or mediating effects in the relation of income to children’s preschool adjustment. PMID:25253079

  1. Relations of growth in effortful control to family income, cumulative risk, and adjustment in preschool-age children.

    PubMed

    Lengua, Liliana J; Moran, Lyndsey; Zalewski, Maureen; Ruberry, Erika; Kiff, Cara; Thompson, Stephanie

    2015-05-01

    The study examined growth in effortful control (executive control, delay ability) in relation to income, cumulative risk (aggregate of demographic and psychosocial risk factors), and adjustment in 306 preschool-age children (50 % girls, 50 % boys) from families representing a range of income (29 % at- or near-poverty; 28 % lower-income; 25 % middle-income; 18 % upper-income), with 4 assessments starting at 36-40 month. Income was directly related to levels of executive control and delay ability. Cumulative risk accounted for the effects of income on delay ability but not executive control. Higher initial executive control and slope of executive control and delay ability predicted academic readiness, whereas levels, but not growth, of executive control and delay ability predicted social competence and adjustment problems. Low income is a marker for lower effortful control, which demonstrates additive or mediating effects in the relation of income to children's preschool adjustment.

  2. 26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... book income of corporations. 1.56-0 Section 1.56-0 Internal Revenue INTERNAL REVENUE SERVICE..., adjustment for book income of corporations. (a) Computation of the book income adjustment. (1) In general. (2) Taxpayers subject to the book income adjustment. (3) Consolidated returns. (4) Examples. (b) Adjusted...

  3. 26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... book income of corporations. 1.56-0 Section 1.56-0 Internal Revenue INTERNAL REVENUE SERVICE..., adjustment for book income of corporations. (a) Computation of the book income adjustment. (1) In general. (2) Taxpayers subject to the book income adjustment. (3) Consolidated returns. (4) Examples. (b) Adjusted...

  4. 26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... book income of corporations. 1.56-0 Section 1.56-0 Internal Revenue INTERNAL REVENUE SERVICE..., adjustment for book income of corporations. (a) Computation of the book income adjustment. (1) In general. (2) Taxpayers subject to the book income adjustment. (3) Consolidated returns. (4) Examples. (b) Adjusted...

  5. 26 CFR 1.1502-11 - Consolidated taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... circular stock basis adjustments when there is no excluded COD income—(1) In general. If one member (P... indebtedness income that is excluded from gross income under section 108(a) (excluded COD income) during the... realizes excluded COD income during the taxable year of the disposition. See § 1.1502-19(c) for...

  6. 26 CFR 1.1502-11 - Consolidated taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... circular stock basis adjustments when there is no excluded COD income—(1) In general. If one member (P... indebtedness income that is excluded from gross income under section 108(a) (excluded COD income) during the... realizes excluded COD income during the taxable year of the disposition. See § 1.1502-19(c) for...

  7. 26 CFR 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... withdrawn from investment in less developed countries, previously excluded subpart F income withdrawn from... income withdrawn from investment in less developed countries, or as previously excluded subpart F income... investment in less developed countries, under section 951(a)(1)(A)(iii) as previously excluded subpart...

  8. 38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans... Compensation General § 3.28 Automatic adjustment of section 306 and old-law pension income limitations. Whenever the maximum annual rates of improved pension are increased by reason of the provisions of 38...

  9. 38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans... Compensation General § 3.28 Automatic adjustment of section 306 and old-law pension income limitations. Whenever the maximum annual rates of improved pension are increased by reason of the provisions of 38...

  10. Exposure to violence and socioemotional adjustment in low-income youth: an examination of protective factors.

    PubMed

    Hardaway, Cecily R; McLoyd, Vonnie C; Wood, Dana

    2012-03-01

    Using a sample of 391 low-income youth ages 13-17, this study investigated the potential moderating effects of school climate, participation in extracurricular activities, and positive parent-child relations on associations between exposure to violence (i.e., witnessing violence and violent victimization) and adolescent socioemotional adjustment (i.e., internalizing and externalizing problems). Exposure to violence was related to both internalizing and externalizing problems. High levels of participation in extracurricular activities and positive parent-child relations appeared to function as protective factors, weakening the positive association between exposure to violence and externalizing problems. Contrary to prediction, school climate did not moderate associations between exposure to violence and socioemotional adjustment. Further, none of the hypothesized protective factors moderated the association between exposure to violence and internalizing problems.

  11. Does HPA-Axis Dysregulation Account for the Effects of Income on Effortful Control and Adjustment in Preschool Children?

    PubMed Central

    Lengua, Liliana J.; Zalewski, Maureen; Fisher, Phil; Moran, Lyndsey

    2014-01-01

    The effects of low income on children's adjustment might be accounted for by disruptions to hypothalamic–pituitary–adrenal (HPA)-axis activity and to the development of effortful control. Using longitudinal data and a community sample of preschool-age children (N = 306, 36–39 months) and their mothers, recruited to over-represent low-income families, we explored the associations among diurnal cortisol levels and effortful control, and we tested a model in which diurnal cortisol and effortful control account for the effects of family income on child adjustment. Continuous indicators of morning cortisol level and diurnal slope, as well as dichotomous indicators reflecting low morning levels and flat diurnal slope, were examined as predictors of rank-order changes in two dimensions of effortful control, executive control and delay ability. Low income was related to a flat diurnal cortisol slope, and above the effects of family income, a flat diurnal cortisol slope predicted lower social competence. Low morning cortisol level predicted smaller gains in executive control and higher total adjustment problems. Further, delay ability predicted lower adjustment problems above the effects of income and diurnal cortisol levels. The results suggest that HPA-axis dysregulation and effortful control contribute additively to children's adjustment. PMID:25414597

  12. Does HPA-Axis Dysregulation Account for the Effects of Income on Effortful Control and Adjustment in Preschool Children?

    PubMed

    Lengua, Liliana J; Zalewski, Maureen; Fisher, Phil; Moran, Lyndsey

    2013-09-01

    The effects of low income on children's adjustment might be accounted for by disruptions to hypothalamic-pituitary-adrenal (HPA)-axis activity and to the development of effortful control. Using longitudinal data and a community sample of preschool-age children (N = 306, 36-39 months) and their mothers, recruited to over-represent low-income families, we explored the associations among diurnal cortisol levels and effortful control, and we tested a model in which diurnal cortisol and effortful control account for the effects of family income on child adjustment. Continuous indicators of morning cortisol level and diurnal slope, as well as dichotomous indicators reflecting low morning levels and flat diurnal slope, were examined as predictors of rank-order changes in two dimensions of effortful control, executive control and delay ability. Low income was related to a flat diurnal cortisol slope, and above the effects of family income, a flat diurnal cortisol slope predicted lower social competence. Low morning cortisol level predicted smaller gains in executive control and higher total adjustment problems. Further, delay ability predicted lower adjustment problems above the effects of income and diurnal cortisol levels. The results suggest that HPA-axis dysregulation and effortful control contribute additively to children's adjustment.

  13. Neighborhood and housing disorder, parenting, and youth adjustment in low-income urban families.

    PubMed

    Jocson, Rosanne M; McLoyd, Vonnie C

    2015-06-01

    Using two waves of data, this study examined relations among neighborhood and housing disorder, parents' psychological distress, parenting behaviors, and subsequent youth adjustment in a low-income, multiethnic sample of families with children aged 6-16. Results supported the hypothesized indirect relation between disorder and youth outcomes via parenting processes. Higher levels of neighborhood and housing disorder were associated with higher levels of parents' psychological distress, which was in turn related to more frequent use of harsh and inconsistent discipline strategies and lower parental warmth. More frequent use of harsh and inconsistent discipline was associated with higher levels of youth internalizing and externalizing behaviors 3 years later. Housing disorder contributed more strongly to parents' psychological distress than neighborhood disorder, whereas neighborhood disorder contributed more strongly to youth externalizing behaviors compared to housing disorder. Multiple-group analyses showed that the patterns of relations were similar for younger and older children, and for girls and boys.

  14. Developmental risks and psychosocial adjustment among low-income Brazilian youth.

    PubMed

    Raffaelli, Marcela; Koller, Silvia H; Cerqueira-Santos, Elder; De Morais, Normanda Araújo

    2007-01-01

    Exposure to developmental risks in three domains (community, economic, and family), and relations between risks and psychosocial well-being, were examined among 918 impoverished Brazilian youth aged 14-19 (M = 15.8 years, 51.9% female) recruited in low-income neighborhoods in one city in Southern Brazil. High levels of developmental risks were reported, with levels and types of risks varying by gender, age, and (to a lesser extent) race. Associations between levels of risks in the various domains and indicators of psychological (e.g., self-esteem, negative emotionality) and behavioral (e.g., substance use) adjustment differed for male and female respondents. Findings build on prior research investigating the development of young people in conditions of pervasive urban poverty and reinforce the value of international research in this endeavor.

  15. Structural adjustment and public spending on health: evidence from IMF programs in low-income countries.

    PubMed

    Kentikelenis, Alexander E; Stubbs, Thomas H; King, Lawrence P

    2015-02-01

    The relationship between health policy in low-income countries (LICs) and structural adjustment programs devised by the International Monetary Fund (IMF) has been the subject of intense controversy over past decades. While the influence of the IMF on health policy can operate through various pathways, one main link is via public spending on health. The IMF has claimed that its programs enhance government spending for health, and that a number of innovations have been introduced to enable borrowing countries to protect health spending from broader austerity measures. Critics have pointed to adverse effects of Fund programs on health spending or to systematic underfunding that does not allow LICs to address health needs. We examine the effects of Fund programs on government expenditures on health in low-income countries using data for the period 1985-2009. We find that Fund programs are associated with higher health expenditures only in Sub-Saharan African LICs, which historically spent less than any other region. This relationship turns negative in LICs in other regions. We outline the implications of these findings for health policy in a development context.

  16. 26 CFR 1.9004-1 - Election relating to the determination of gross income from the property for taxable years...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale... case of certain clays and shale. (a) In general. The Act of September 26, 1961 (Pub. L. 87-312, 75 Stat... corresponding provisions of the Internal Revenue Code of 1939) in the case of shale and certain clays used...

  17. 26 CFR 1.9004-1 - Election relating to the determination of gross income from the property for taxable years...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale... in the case of certain clays and shale. (a) In general. The Act of September 26, 1961 (Pub. L. 87-312... clays used by the mine owner or operator in the manufacture of certain clay and shale products....

  18. 26 CFR 1.9005-1 - Election relating to the determination of gross income from the property for taxable years...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used... years beginning prior to 1961 in the case of clay and quartzite used in making refractory products. (a... provisions of the Internal Revenue Code of 1939) in the case of quartzite and clay used by the mine owner...

  19. 26 CFR 1.9004-1 - Election relating to the determination of gross income from the property for taxable years...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale... in the case of certain clays and shale. (a) In general. The Act of September 26, 1961 (Pub. L. 87-312... clays used by the mine owner or operator in the manufacture of certain clay and shale products....

  20. 26 CFR 1.9004-1 - Election relating to the determination of gross income from the property for taxable years...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale... in the case of certain clays and shale. (a) In general. The Act of September 26, 1961 (Pub. L. 87-312... clays used by the mine owner or operator in the manufacture of certain clay and shale products....

  1. 26 CFR 1.9005-1 - Election relating to the determination of gross income from the property for taxable years...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used... years beginning prior to 1961 in the case of clay and quartzite used in making refractory products. (a... provisions of the Internal Revenue Code of 1939) in the case of quartzite and clay used by the mine owner...

  2. 26 CFR 1.9005-1 - Election relating to the determination of gross income from the property for taxable years...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used... beginning prior to 1961 in the case of clay and quartzite used in making refractory products. (a) In general... provisions of the Internal Revenue Code of 1939) in the case of quartzite and clay used by the mine owner...

  3. 26 CFR 1.9005-1 - Election relating to the determination of gross income from the property for taxable years...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used... years beginning prior to 1961 in the case of clay and quartzite used in making refractory products. (a... provisions of the Internal Revenue Code of 1939) in the case of quartzite and clay used by the mine owner...

  4. 26 CFR 1.9004-1 - Election relating to the determination of gross income from the property for taxable years...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income from the property for taxable years beginning prior to 1961 in the case of certain clays and shale... in the case of certain clays and shale. (a) In general. The Act of September 26, 1961 (Pub. L. 87-312... clays used by the mine owner or operator in the manufacture of certain clay and shale products....

  5. 26 CFR 1.9005-1 - Election relating to the determination of gross income from the property for taxable years...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used... years beginning prior to 1961 in the case of clay and quartzite used in making refractory products. (a... provisions of the Internal Revenue Code of 1939) in the case of quartzite and clay used by the mine owner...

  6. Medicare determinations and income-related monthly adjustment amounts to Medicare Part B premiums; conforming changes to regulations. Final rule.

    PubMed

    2014-03-03

    This final rule adopts, without change, the interim final rule with request for comments we published in the Federal Register on September 18, 2013. The interim final rule modified our rules regarding Medicare Part B income-related monthly adjustment amounts to conform to changes made to the Social Security Act (Act) and Internal Revenue Code by the Affordable Care Act. We also removed provisions that phased in income-related monthly adjustment amounts between 2007 and 2009 and updated a citation to reflect the transfer of authority for hearing appeals under title XVIII of the Act from the Social Security Administration to the Department of Health and Human Services.

  7. Effortful Control, Behavior Problems and Peer Relations: What Predicts Academic Adjustment in Kindergarteners from Low-income Families?

    PubMed Central

    Morris, Amanda Sheffield; John, Aesha; Halliburton, Amy L.; Morris, Michael D. S.; Robinson, Lara R.; Myers, Sonya S.; Aucoin, Katherine J.; Keyes, Angela W.; Terranova, Andrew

    2013-01-01

    This study examined the role of effortful control, behavior problems, and peer relations in the academic adjustment of 74 kindergarten children from primarily low-income families using a short-term longitudinal design. Teachers completed standardized measures of children’s effortful control, internalizing and externalizing problems, school readiness, and academic skills. Children participated in a sociometric interview to assess peer relations. Research Findings: Correlational analyses indicate that children’s effortful control, behavior problems in school, and peer relations are associated with academic adjustment variables at the end of the school year, including school readiness, reading skills, and math skills. Results of regression analyses indicate that household income and children’s effortful control primarily account for variation in children’s academic adjustment. The associations between children’s effortful control and academic adjustment did not vary across sex of the child or ethnicity. Mediational analyses indicate an indirect effect of effortful control on school readiness, through children’s internalizing problems. Practice or Policy: Effortful control emerged as a strong predictor of academic adjustment among kindergarten children from low-income families. Strategies for enhancing effortful control and school readiness among low-income children are discussed. PMID:24163572

  8. Effortful Control, Behavior Problems and Peer Relations: What Predicts Academic Adjustment in Kindergarteners from Low-income Families?

    PubMed

    Morris, Amanda Sheffield; John, Aesha; Halliburton, Amy L; Morris, Michael D S; Robinson, Lara R; Myers, Sonya S; Aucoin, Katherine J; Keyes, Angela W; Terranova, Andrew

    2013-01-01

    This study examined the role of effortful control, behavior problems, and peer relations in the academic adjustment of 74 kindergarten children from primarily low-income families using a short-term longitudinal design. Teachers completed standardized measures of children's effortful control, internalizing and externalizing problems, school readiness, and academic skills. Children participated in a sociometric interview to assess peer relations. Research Findings: Correlational analyses indicate that children's effortful control, behavior problems in school, and peer relations are associated with academic adjustment variables at the end of the school year, including school readiness, reading skills, and math skills. Results of regression analyses indicate that household income and children's effortful control primarily account for variation in children's academic adjustment. The associations between children's effortful control and academic adjustment did not vary across sex of the child or ethnicity. Mediational analyses indicate an indirect effect of effortful control on school readiness, through children's internalizing problems. Practice or Policy: Effortful control emerged as a strong predictor of academic adjustment among kindergarten children from low-income families. Strategies for enhancing effortful control and school readiness among low-income children are discussed.

  9. Identifying cost-minimizing strategies for guaranteeing target dairy income over feed cost via use of the Livestock Gross Margin dairy insurance program.

    PubMed

    Valvekar, M; Cabrera, V E; Gould, B W

    2010-07-01

    Milk and feed price volatility are the major source of dairy farm risk. Since August 2008 a new federally reinsured insurance program has been available to many US dairy farmers to help minimize the negative effects of adverse price movements. This insurance program is referred to as Livestock Gross Margin Insurance for Dairy Cattle. Given the flexibility in contract design, the dairy farmer has to make 3 critical decisions when purchasing this insurance: 1) the percentage of monthly milk production to be covered, 3) declared feed equivalents used to produce this milk, and 3) the level of gross margin not covered by insurance (i.e., deductible). The objective of this analysis was to provide an optimal strategy of how a dairy farmer could incorporate this insurance program to help manage the variability in net farm income. In this analysis we assumed that a risk-neutral dairy farmer wants to design an insurance contract such that a target guaranteed income over feed cost is obtained at least cost. We undertook this analysis for a representative Wisconsin dairy farm (herd size: 120 cows) producing 8,873 kg (19,545 lb) of milk/cow per year. Wisconsin statistical data indicates that dairy farms of similar size must require an income over feed cost of at least $110/Mg ($5/cwt) of milk to be profitable during the coverage period. Therefore, using data for the July 2009 insurance contract to insure $110/Mg of milk, the least cost contract was found to have a premium of $1.22/Mg ($0.055/cwt) of milk produced insuring approximately 52% of the production with variable monthly production covered during the period of September 2009 to June 2010. This premium represented 1.10% of the desired IOFC. We compared the above optimal strategy with an alternative nonoptimal strategy, defined as a contract insuring the same proportion of milk as the optimal (52%) but with a constant amount insured across all contract months. The premium was found to be almost twice the level obtained

  10. Does HPA-Axis Dysregulation Account for the Effects of Income on Effortful Control and Adjustment in Preschool Children?

    ERIC Educational Resources Information Center

    Lengua, Liliana J.; Zalewski, Maureen; Fisher, Phil; Moran, Lyndsey

    2013-01-01

    The effects of low income on children's adjustment might be accounted for by disruptions to hypothalamic-pituitary-adrenal (HPA)-axis activity and to the development of effortful control. Using longitudinal data and a community sample of preschool-age children (N?=?306, 36-39?months) and their mothers, recruited to over-represent low-income…

  11. 26 CFR 1.9002 - Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124). 1.9002 Section 1.9002 Internal Revenue INTERNAL REVENUE SERVICE... make the election provided by section 4(a), then, for purposes of section 481 of the Internal...

  12. School violence, adjustment, and the influence of hope on low-income, African American youth.

    PubMed

    Cedeno, Linda A; Elias, Maurice J; Kelly, Shalonda; Chu, Brian C

    2010-04-01

    The current study investigated the prevalence and impact of exposure to school violence using a cross-sectional design with a sample of 132 low-income, African American fifth graders (mean age = 10.20). Additionally, hope was examined in relation to adjustment and as a potential resilience factor in the context of school violence. Students completed self-report measures for exposure to school violence frequencies, self-concept, and hope. Teachers completed a teacher-rated survey assessing levels of problem behaviors, social skills, and academic competence. Results indicated that the majority of youth had been personally victimized or witnessed violence during a 3-month period. Exposure to school violence was positively associated with problem behaviors, and negatively associated with social skills, self-concept, and academic competence; hope was inversely related to externalizing behaviors and positively related to self-concept. Hope buffered the effects of personal victimization and witnessing violence on self-concept. Gender differences were observed for a number of the analyses. The implications of both the prevalence and impact of exposure to school violence, as well as the moderating effects of hope, are discussed.

  13. Income poverty, poverty co-factors, and the adjustment of children in elementary school.

    PubMed

    Ackerman, Brian P; Brown, Eleanor D

    2006-01-01

    relationship instability), which either have not been described by many researchers or have been described in a way that does not fit the ecology of disadvantage (e.g., marital status). We found that income poverty, key contextual co-factors, and endogenous child attributes tend to show independent and selective associations with child academic competence and externalizing behavior, and that co-factor effects tend to be direct rather than mediated by harsh parenting, tend to have effects that are episodic and concurrent, and are easily- and well-represented by multiple risk indexes that bear powerful relations to child problem behaviors. A second core goal has been to better understand the developmental construction of poor outcomes for disadvantaged children, which requires consideration of dynamic aspects of the ecology and the potential importance of the timing of risk experiences. We found that family instability and change in environmental circumstances predict increases in problem behaviors, and that dose of adversity seems to matter for some variables if it is recent, and not for other variables. Through person-centered research, we also are beginning to understand some factors that seem to underlie the convergence of adjustment problems over grade in school. Many of our co-factor findings and many of our developmental findings seem both complex and double-edged. One edge is that they encourage a certain pessimism in showing how environmental adversity progressively constructs poor outcomes for disadvantaged children in school. Overall, for instance, we saw more problems and more multi-dimensional problems in fifth grade than in first grade, and the impact of environmental change was mostly negative. The other edge, however, is more positive in reflecting the possibility of discontinuity in child adjustment problems associated with positive changes in family circumstances. Findings for minimal persistence and for the strength of recent and concurrent effects argue that

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

    ERIC Educational Resources Information Center

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

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

  15. Kinship Support, Family Relations, and Psychological Adjustment among Low-Income African American Mothers and Adolescents

    ERIC Educational Resources Information Center

    Taylor, Ronald D.; Seaton, Eleanor; Dominguez, Antonio

    2008-01-01

    The association of kin social support with mothers' adjustment and family relations was assessed among 204 African American mothers and adolescents who were on average 14.45 years of age. Also examined was the association of mothers' adjustment with family relations and adolescents' adjustment. Findings revealed that kin social and emotional…

  16. 34 CFR 685.209 - Income contingent repayment plan.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Assistant Secretary for Planning and Evaluation, Department of Health and Human Services (HHS), Room 438F... percentage factor that corresponds to the borrower's adjusted gross income (AGI) as shown in the income percentage factor table in a notice published annually by the Secretary in the Federal Register; or (ii)...

  17. 34 CFR 685.209 - Income contingent repayment plan.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Assistant Secretary for Planning and Evaluation, Department of Health and Human Services (HHS), Room 438F... percentage factor that corresponds to the borrower's adjusted gross income (AGI) as shown in the income percentage factor table in a notice published annually by the Secretary in the Federal Register; or (ii)...

  18. Typology of Emotional and Behavioral Adjustment for Low-Income Children: A Child-Centered Approach

    ERIC Educational Resources Information Center

    Bulotsky-Shearer, Rebecca J.; Fantuzzo, John W.; McDermott, Paul A.

    2010-01-01

    An empirical typology of classroom emotional and behavioral adjustment was developed for preschool children living in urban poverty. Multistage hierarchical cluster analyses were applied to identify six distinct and reliable subtypes of classroom adjustment, differentiated by high and low levels of behavioral (aggressive, inattentive,…

  19. Family Adjustment in Selected Low-Income Areas of Northern Wisconsin.

    ERIC Educational Resources Information Center

    Marshall, D. G.; And Others

    This study, conducted in 1967, in Burnett and Forest Counties, Wisconsin, attempts to show the present situation of the residents of the area (characterized by low income, marginal farm land, high out-migration of the young, a disproportionately large number of the aged and the very young, high welfare costs and a dwindling tax base). The…

  20. Social Support, Family Organizations, and Adolescent Adjustment in Low-Income Puerto Rican Families.

    ERIC Educational Resources Information Center

    Taylor, Ronald D.; Seaton, Elenor; Jacobson, Leanne; Rodriguez, Antoinette U.; Dominguez, Antonio

    Social support from kin has been discussed as an important feature of family life among Puerto Rican families. This study examines the association between kinship support, family organization, and adolescent adjustment in Puerto Rican families. (Author)

  1. 26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Definitions. (i) Historic practice. (ii) Accounting literature. (3) Adjustments for certain taxes. (i) In... references. (4) Computation of adjusted net book income when taxable year and financial accounting year... below is cost. (iii) Consolidated group using current earnings and profits. (iv) Restatement of a...

  2. Emotional adjustment and distressed interpersonal relations among low-income African American mothers: moderating effects of demanding kin relations.

    PubMed

    Taylor, Ronald D; Budescu, Mia

    2013-01-01

    Association of mothers' emotional adjustment and negative kin relations with distressed interpersonal relations was examined. Among 115 low-income African American mothers, relationship of depressive symptoms, self-esteem, and demanding kin relations with psychological control and stressful interpersonal relations was assessed. Depressive symptoms and demanding kin relations were positively associated with mothers' use of psychological control in parenting. Interaction of self-esteem with demanding kin relations revealed that self-esteem was negatively associated with psychological control for mothers with high-demanding kin relations but not for mothers with low-demanding kin relations. Mothers' depressive symptoms and demanding kin relations were positively associated with their stressful interpersonal relations. Findings were discussed in terms of the need for research on the beneficial and detrimental aspects of families' social network.

  3. A Tax Leeway Study. Property Taxes, Individual Income Taxes and Sales and Gross Receipts Taxes in the United States and New York State.

    ERIC Educational Resources Information Center

    Gaughan, James M.

    Many states overutilize some kinds of tax and underutilize others. Where tax utilization is unbalanced, additional revenues may be garnered from an underutilized tax. This study compares the relative shares of total state or local tax burdens that are borne by the three most important taxes: property taxes, sales and gross receipts taxes, and…

  4. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of other taxpayers is excluded from gross income by section 103 but included in the gross income of a... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or...

  5. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of other taxpayers is excluded from gross income by section 103 but included in the gross income of a... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or...

  6. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of other taxpayers is excluded from gross income by section 103 but included in the gross income of a... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or...

  7. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of other taxpayers is excluded from gross income by section 103 but included in the gross income of a... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or...

  8. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of other taxpayers is excluded from gross income by section 103 but included in the gross income of a... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or...

  9. North Carolina Rural Adjustment Studies. A Study of Farm Families and Their Level of Living-Income Patterns in Watauga County, North Carolina.

    ERIC Educational Resources Information Center

    McCann, Glenn C.

    The purposes of this 1961 study were to identify attitudes and goals of farm people in low income areas and to relate these factors and selected social and personal factors to patterns of adjustment to economic and situational conditions. The sample for the study consisted of 296 farm families in Watauga County, North Carolina. Results of the…

  10. Teacher-Student Relationships among Behaviorally At-Risk African American Youth from Low-Income Backgrounds: Student Perceptions, Teacher Perceptions, and Socioemotional Adjustment Correlates

    ERIC Educational Resources Information Center

    Murray, Christopher; Zvoch, Keith

    2011-01-01

    This investigation examines teacher-student relationships among African American youth from low-income backgrounds (N = 193). Students and their teachers completed measures of teacher-student relationship quality and measures pertaining to emotional, behavioral, and school-related adjustment. Results indicated that African American youth who fell…

  11. 26 CFR 1.613-4 - Gross income from the property in the case of minerals other than oil and gas.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... commercial practice, it is sufficiently similar in chemical, mineralogical, or physical characteristics to... to industrial or commercial specifications and by consideration of chemical and physical data... income which is attributable to the extraction of the ores or minerals from the ground and...

  12. Importance of customer adjustment regions in the non-clinical property of thought: A home examination in low and high-income areas of Mashhad.

    PubMed

    Fazaeli, S; Yousefi, M; Banikazemi, S H; Ghazizadeh Hashemi, Sah; Khorsand, A; Badiee, Sh

    2015-01-01

    Responsiveness was proposed via WHO as a fundamental sign to evaluate the enforcement of wellness practices and evaluates with a standard organization of fields that are classified to 2 principal classes "Respect as characters" and "customer adjustment". The current research included the value of customer adjustment areas in low and high-income communities of Mashhad. In the current descriptive research, an example of 923 families was chosen stochastically of 2 low and high pay areas of Mashhad. WHO survey employed for information gathering. Regular rate reviews and Ordinal Logistic Regression (OLR) applied for information investigation. In overall, respondents chose basic amenities quality as the primary area, and the path to social care networks recognized as the wicked primary area. Families in high-income states obtained higher areas of immediate notations and selection associated with low-income. There is a meaningful correlation among parameters of ages, having a part whom required care and self-imposed health via the ranking of customer adjustment areas. The investigation of the homes' viewpoint concerning the classification of non-clinical perspectives of care quality, particularly while confronted by restricted sources, can assist in managing enterprises towards topics that are more relevant and results in the development of the wellness policy achievement and fecundity.

  13. To amend the Internal Revenue Code of 1986 to modify the calculation of modified adjusted gross income for purposes of determining eligibility for certain healthcare-related programs.

    THOMAS, 112th Congress

    Rep. Black, Diane [R-TN-6

    2011-07-18

    10/27/2011 Pursuant to the provisions of H. Res. 448, H.R. 2576 is laid on the table. (consideration: CR H7151) (All Actions) Notes: Pursuant to the provisions of H.Res. 448, the text of H.R. 2576, as passed by the House, was appended at the end of H.R. 674 as new matter. Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

  14. 26 CFR 1.861-8 - Computation of taxable income from sources within the United States and from other sources and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income (or among the statutory groupings) and the residual grouping of gross income. Except for...) Statutory grouping of gross income and residual grouping of gross income. For purposes of this section, the....) Gross income from other sources or activities is referred to as the “residual grouping of gross...

  15. 26 CFR 1.861-8 - Computation of taxable income from sources within the United States and from other sources and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income (or among the statutory groupings) and the residual grouping of gross income. Except for...) Statutory grouping of gross income and residual grouping of gross income. For purposes of this section, the....) Gross income from other sources or activities is referred to as the “residual grouping of gross...

  16. 26 CFR 1.861-8 - Computation of taxable income from sources within the United States and from other sources and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income (or among the statutory groupings) and the residual grouping of gross income. Except for...) Statutory grouping of gross income and residual grouping of gross income. For purposes of this section, the....) Gross income from other sources or activities is referred to as the “residual grouping of gross...

  17. 26 CFR 1.861-8 - Computation of taxable income from sources within the United States and from other sources and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income (or among the statutory groupings) and the residual grouping of gross income. Except for...) Statutory grouping of gross income and residual grouping of gross income. For purposes of this section, the....) Gross income from other sources or activities is referred to as the “residual grouping of gross...

  18. Does Maternal Supervision Mediate the Impact of Income Source on Behavioral Adjustment in Children from Persistently Poor Families?

    ERIC Educational Resources Information Center

    De Civita, Mirella; Pagani, Linda S.; Vitaro, Frank; Tremblay, Richard E.

    2007-01-01

    We examined the influence of income source within the context of persistent poverty on children's disruptive classroom behavior at age 12 and whether these associations were mediated by maternal supervision at ages 10 and 11. Using a subsample (N = 1,112) from the Quebec Longitudinal Study, we coded four economic circumstances indicating…

  19. 26 CFR 1.993-6 - Definition of gross receipts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.993-6 Definition of gross receipts. (a) General rule. Under section 993(f), for purposes of sections 991 through 996, the gross... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Definition of gross receipts. 1.993-6 Section...

  20. 26 CFR 1.993-6 - Definition of gross receipts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.993-6 Definition of gross receipts. (a) General rule. Under section 993(f), for purposes of sections 991 through 996, the gross... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Definition of gross receipts. 1.993-6 Section...

  1. 26 CFR 1.993-6 - Definition of gross receipts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-6 Definition of gross receipts. (a) General rule. Under section 993(f), for purposes of sections 991 through 996, the gross receipts of a... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of gross receipts. 1.993-6 Section...

  2. 26 CFR 1.993-6 - Definition of gross receipts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.993-6 Definition of gross receipts. (a) General rule. Under section 993(f), for purposes of sections 991 through 996, the gross... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Definition of gross receipts. 1.993-6 Section...

  3. 26 CFR 1.993-6 - Definition of gross receipts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.993-6 Definition of gross receipts. (a) General rule. Under section 993(f), for purposes of sections 991 through 996, the gross... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Definition of gross receipts. 1.993-6 Section...

  4. 26 CFR 1.199-3 - Domestic production gross receipts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Domestic production gross receipts. 1.199-3 Section 1.199-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.199-3 Domestic production gross receipts. (a)...

  5. Gross motor control

    MedlinePlus

    Gross motor control is the ability to make large, general movements (such as waving an arm or lifting a ... Gross motor control is a milestone in the development of an infant. Infants develop gross motor control before they ...

  6. 7 CFR 277.10 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Program income. 277.10 Section 277.10 Agriculture... § 277.10 Program income. (a) Program income is gross income resulting from activities financed with program funds. Such earnings exclude interest income but include income from service fees, usage or...

  7. 7 CFR 277.10 - Program income.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 4 2011-01-01 2011-01-01 false Program income. 277.10 Section 277.10 Agriculture... § 277.10 Program income. (a) Program income is gross income resulting from activities financed with program funds. Such earnings exclude interest income but include income from service fees, usage or...

  8. 43 CFR 12.65 - Program income.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... to State and Local Governments Post-Award Requirements § 12.65 Program income. (a) General. Grantees... interest earned on any of them. (b) Definition of program income. Program income means gross income... program income. Program income shall be deducted from outlays which may be both Federal and non-Federal...

  9. A test of the Family Stress Model on toddler-aged children's adjustment among Hurricane Katrina impacted and nonimpacted low-income families.

    PubMed

    Scaramella, Laura V; Sohr-Preston, Sara L; Callahan, Kristin L; Mirabile, Scott P

    2008-07-01

    Hurricane Katrina dramatically altered the level of social and environmental stressors for the residents of the New Orleans area. The Family Stress Model describes a process whereby felt financial strain undermines parents' mental health, the quality of family relationships, and child adjustment. Our study considered the extent to which the Family Stress Model explained toddler-aged adjustment among Hurricane Katrina affected and nonaffected families. Two groups of very low-income mothers and their 2-year-old children participated (pre-Katrina, n = 55; post-Katrina, n = 47). Consistent with the Family Stress Model, financial strain and neighborhood violence were associated with higher levels of mothers' depressed mood; depressed mood was linked to less parenting efficacy. Poor parenting efficacy was associated to more child internalizing and externalizing problems.

  10. Classroom and Teacher Support in Kindergarten: Associations with the Behavioral and Academic Adjustment of Low-Income Students

    PubMed Central

    Lee, Phyllis; Bierman, Karen L.

    2016-01-01

    For socio-economically disadvantaged children, a positive experience in kindergarten may play a particularly important role in fostering the behavioral adjustment and learning engagement necessary for school success. Prior research has identified supportive student-teacher relationships and classroom emotional support as two features of the classroom context that can promote student adjustment; however, very few studies have examined these two aspects of the classroom context simultaneously. Given their modest inter-correlations, these dimensions of classroom context may have both unique and shared associations with child progress. This study followed 164 children as they transitioned from Head Start into elementary school, and regressions revealed significant unique associations between each type of kindergarten support and children’s aggressive behaviors, social withdrawal, learning engagement, and emergent literacy skills in first grade, controlling for their pre-kindergarten adjustment. In addition, learning engagement significantly mediated the association between a supportive relationship with the kindergarten teacher and first grade literacy skills. PMID:27274606

  11. Home sweet home(s): parental separations, residential moves, and adjustment problems in low-income adolescent girls.

    PubMed

    Adam, Emma K; Chase-Lansdale, P Lindsay

    2002-09-01

    Associations between histories of family disruption (residential moves and separations from parent figures) and adolescent adjustment (including educational, internalizing, externalizing, and sexual behavior outcomes) were examined in a random sample of 267 African American girls from 3 urban poverty neighborhoods. Higher numbers of residential moves and parental separations significantly predicted greater adolescent adjustment problems after household demographic characteristics were controlled. Adolescents' perceptions of their current relationships and neighborhoods were significantly associated with adolescent adjustment but did not mediate the effects of family disruption. Associations between parental separations and adolescent outcomes were strongest for externalizing problems and were found for both male and female caregivers, for long-standing and more temporary caregivers, and for separations in early childhood, middle childhood, and adolescence.

  12. Classroom and Teacher Support in Kindergarten: Associations with the Behavioral and Academic Adjustment of Low-Income Students.

    PubMed

    Lee, Phyllis; Bierman, Karen L

    2015-07-01

    For socio-economically disadvantaged children, a positive experience in kindergarten may play a particularly important role in fostering the behavioral adjustment and learning engagement necessary for school success. Prior research has identified supportive student-teacher relationships and classroom emotional support as two features of the classroom context that can promote student adjustment; however, very few studies have examined these two aspects of the classroom context simultaneously. Given their modest inter-correlations, these dimensions of classroom context may have both unique and shared associations with child progress. This study followed 164 children as they transitioned from Head Start into elementary school, and regressions revealed significant unique associations between each type of kindergarten support and children's aggressive behaviors, social withdrawal, learning engagement, and emergent literacy skills in first grade, controlling for their pre-kindergarten adjustment. In addition, learning engagement significantly mediated the association between a supportive relationship with the kindergarten teacher and first grade literacy skills.

  13. 78 FR 57257 - Medicare Determinations and Income-Related Monthly Adjustment Amounts to Medicare Part B Premiums...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-18

    ...(i), 425, and 902(a)(5)); sec. 5, Pub. L. 97-455, 96 Stat. 2500 (42 U.S.C. 405 note); secs. 5, 6(c... 2019, these thresholds will resume adjustment for inflation as required by section 1839(i)(5) of the... Act (APA) rulemaking procedures specified in 5 U.S.C. 553 when we develop regulations. Generally,...

  14. Parent-child conflict and early childhood adjustment in two-parent low-income families: parallel developmental processes.

    PubMed

    Weaver, Chelsea M; Shaw, Daniel S; Crossan, Jennifer L; Dishion, Thomas J; Wilson, Melvin N

    2015-02-01

    Parent-child conflict is central to most intervention models focused on reducing child problem behavior, yet few longitudinal studies have examined these processes during early childhood. The current study investigates (1) growth in mother-child and father figure (FF)-child conflict, (2) associations between trajectories of mother-child and FF-child conflict and children's adjustment; and (3) intervention effects in attenuating conflict. Participants are 195 ethnically diverse mother-FF-child triads drawn from a larger parenting intervention study for families with children at risk for developing conduct problems. Mother-child conflict decreased from ages 2 to 4, but decreases were unrelated to changes in children's adjustment problems. In contrast, the slope of FF-child conflict was positively related to the slope of child externalizing behaviors. Random assignment to a family-centered parenting intervention predicted rate of decline in mother-child conflict. Findings are discussed with respect to developmental patterns of parent-child conflict in early childhood and implications for prevention.

  15. Parent–Child Conflict and Early Childhood Adjustment in Two-Parent Low-Income Families: Parallel Developmental Processes

    PubMed Central

    Shaw, Daniel S.; Crossan, Jennifer L.; Dishion, Thomas J.; Wilson, Melvin N.

    2015-01-01

    Parent–child conflict is central to most intervention models focused on reducing child problem behavior, yet few longitudinal studies have examined these processes during early childhood. The current study investigates (1) growth in mother–child and father figure (FF)–child conflict, (2) associations between trajectories of mother–child and FF–child conflict and children’s adjustment; and (3) intervention effects in attenuating conflict. Participants are 195 ethnically diverse mother–FF–child triads drawn from a larger parenting intervention study for families with children at risk for developing conduct problems. Mother–child conflict decreased from ages 2 to 4, but decreases were unrelated to changes in children’s adjustment problems. In contrast, the slope of FF–child conflict was positively related to the slope of child externalizing behaviors. Random assignment to a family-centered parenting intervention predicted rate of decline in mother–child conflict. Findings are discussed with respect to developmental patterns of parent–child conflict in early childhood and implications for prevention. PMID:24610382

  16. 24 CFR 1003.503 - Program income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Program income. 1003.503 Section....503 Program income. (a) Program income requirements for ICDBG grantees are set forth in 24 CFR 85.25, as modified by this section. (b) Program income means gross income received by the grantee or...

  17. 24 CFR 1003.503 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Program income. 1003.503 Section....503 Program income. (a) Program income requirements for ICDBG grantees are set forth in 24 CFR 85.25, as modified by this section. (b) Program income means gross income received by the grantee or...

  18. 7 CFR 3555.152 - Calculation of income and assets.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... adults; and (vi) Supplemental Nutrition Assistance Program payments. (b) Annual income. Annual income is... Supplemental Nutrition Assistance Program. (c) Adjusted annual income. Adjusted annual income is used to... policies; settlements for personal or property losses; and deferred periodic payments of...

  19. 10 CFR 603.1305 - Program income.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Program income. 603.1305 Section 603.1305 Energy... Used in this Part § 603.1305 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a direct result of a TIA. Program income...

  20. 34 CFR 361.63 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Program income. 361.63 Section 361.63 Education... State Vocational Rehabilitation Programs § 361.63 Program income. (a) Definition. For purposes of this section, program income means gross income received by the State that is directly generated by an...

  1. 10 CFR 603.1305 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 603.1305 Section 603.1305 Energy... Used in this Part § 603.1305 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a direct result of a TIA. Program income...

  2. 34 CFR 361.63 - Program income.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 2 2011-07-01 2010-07-01 true Program income. 361.63 Section 361.63 Education... State Vocational Rehabilitation Programs § 361.63 Program income. (a) Definition. For purposes of this section, program income means gross income received by the State that is directly generated by an...

  3. 14 CFR 1273.25 - Program income.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial...) Definition of program income. Program income means gross income received by the grantee or subgrantee.... Program income shall be deducted from outlays which may be both Federal and non-Federal as described...

  4. 45 CFR 2541.250 - Program income.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS... them. (b) Definition of program income. Program income means gross income received by the grantee or.... Program income shall be deducted from outlays which may be both Federal and non-Federal as described...

  5. 29 CFR 1470.25 - Program income.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements... them. (b) Definition of program income. Program income means gross income received by the grantee or.... Program income shall be deducted from outlays which may be both Federal and non-Federal as described...

  6. 26 CFR 1.199-3 - Domestic production gross receipts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Domestic production gross receipts. 1.199-3 Section 1.199-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.199-3 Domestic production...

  7. 26 CFR 1.199-3 - Domestic production gross receipts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Domestic production gross receipts. 1.199-3 Section 1.199-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.199-3 Domestic production...

  8. Quarantine at Grosse Ile.

    PubMed Central

    Forster, M. M.

    1995-01-01

    In 1832 British colonial authorities established a quarantine station at Grosse Ile, an island near Quebec City, after cholera outbreaks in northern England aroused fears that growing numbers of emigrants would carry it to the New World. Later, treating those suffering from other contagious diseases, such as typhus and smallpox, Grosse Ile played a notable role as Canada's principal quarantine station. Images p842-a p843-a p844-a p845-a p846-a PMID:7756922

  9. 26 CFR 1.952-1 - Subpart F income defined.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of section 954 and §§ 1.954-1 through 1.954-8), (3)(i) An amount equal to the product of— (A) The... foreign corporation included in the gross income of a United States person under section 951 (other than... foreign corporation must include his pro rata share of such subpart F income in his gross income for...

  10. 26 CFR 1.662(a)-2 - Currently distributable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Corpus § 1.662(a)-2 Currently distributable income. (a) There is first included in the gross income of... distributed currently includes any amount required to be paid out of income or corpus to the extent the amount... (either out of income or corpus) would qualify as income required to be distributed currently to...

  11. 26 CFR 1.543-1 - Personal holding company income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Personal holding company income. 1.543-1 Section... (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.543-1 Personal holding company income. (a) General rule. The term personal holding company income means the portion of the gross income...

  12. 26 CFR 1.543-1 - Personal holding company income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Personal holding company income. 1.543-1 Section... (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.543-1 Personal holding company income. (a) General rule. The term personal holding company income means the portion of the gross income...

  13. 26 CFR 1.543-1 - Personal holding company income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Personal holding company income. 1.543-1 Section... (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.543-1 Personal holding company income. (a) General rule. The term personal holding company income means the portion of the gross income...

  14. 26 CFR 1.543-1 - Personal holding company income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Personal holding company income. 1.543-1 Section... (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.543-1 Personal holding company income. (a) General rule. The term personal holding company income means the portion of the gross income...

  15. 26 CFR 1.543-1 - Personal holding company income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Personal holding company income. 1.543-1 Section... (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.543-1 Personal holding company income. (a) General rule. The term personal holding company income means the portion of the gross income...

  16. 32 CFR 37.1335 - Program income.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Program income. 37.1335 Section 37.1335 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1335 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as...

  17. 32 CFR 37.1335 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 37.1335 Section 37.1335 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1335 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as...

  18. Predictors of Incomes. AIR Forum 1981 Paper.

    ERIC Educational Resources Information Center

    Witmer, David R.

    Income predictions that provide some indication of the potential value of attending college are considered. Standard multiple regression analysis of data describing the income experiences of men 25 years old and older were used to determine differences in incomes of high school and college graduates. Information on the gross national product was…

  19. 36 CFR 1207.25 - Program income.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... RULES UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL... interest earned on any of them. (b) Definition of program income. Program income means gross income... Federal and non-Federal as described below, unless the Federal agency regulations or the grant...

  20. 21 CFR 1403.25 - Program income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1403... income. Program income means gross income received by the grantee or subgrantee directly generated by a... deducted from outlays which may be both Federal and non-Federal as described below, unless the...

  1. 24 CFR 203.33 - Relationship of income to mortgage payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Relationship of income to mortgage... Mortgagors § 203.33 Relationship of income to mortgage payments. (a) Adequacy of mortgagor's gross income. A mortgagor must establish, to the satisfaction of the Secretary, that his or her gross income is and will...

  2. 26 CFR 1.995-6 - Taxable income attributable to military property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Taxable income attributable to military...-6 Taxable income attributable to military property. (a) Gross income attributable to military property. For purposes of section 995(b)(3)(A)(i), the term “gross income which is attributable to...

  3. 26 CFR 1.995-6 - Taxable income attributable to military property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxable income attributable to military...-6 Taxable income attributable to military property. (a) Gross income attributable to military property. For purposes of section 995(b)(3)(A)(i), the term “gross income which is attributable to...

  4. 26 CFR 1.860E-1 - Treatment of taxable income of a residual interest holder in excess of daily accruals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)(2)), the amount of any excess inclusion is not included in gross income or taxable income. Thus, for example, if a residual interest holder has $100 of gross income, $25 of which is an excess inclusion, and... allowable deductions for the year first to offset that portion of its gross income that is not an...

  5. 26 CFR 509.107 - Income from operation of ships or aircraft.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.107 Income from operation of ships or... documented or registered in Switzerland shall not be included in gross income and shall be exempt from...

  6. The costs of diabetes among Australians aged 45–64 years from 2015 to 2030: projections of lost productive life years (PLYs), lost personal income, lost taxation revenue, extra welfare payments and lost gross domestic product from Health&WealthMOD2030

    PubMed Central

    Schofield, Deborah; Shrestha, Rupendra N; Cunich, Michelle M; Veerman, Lennert; Tanton, Robert; Kelly, Simon J

    2017-01-01

    Objectives To project the number of people aged 45–64 years with lost productive life years (PLYs) due to diabetes and related costs (lost income, extra welfare payments, lost taxation revenue); and lost gross domestic product (GDP) attributable to diabetes in Australia from 2015 to 2030. Design A simulation study of how the number of people aged 45–64 years with diabetes increases over time (based on population growth and disease trend data) and the economic losses incurred by individuals and the government. Cross-sectional outputs of a microsimulation model (Health&WealthMOD2030) which used the Australian Bureau of Statistics’ Survey of Disability, Ageing and Carers 2003 and 2009 as a base population and integrated outputs from two microsimulation models (Static Incomes Model and Australian Population and Policy Simulation Model), Treasury's population and labour force projections, and chronic disease trends data. Setting Australian population aged 45–64 years in 2015, 2020, 2025 and 2030. Outcome measures Lost PLYs, lost income, extra welfare payments, lost taxation revenue, lost GDP. Results 18 100 people are out of the labour force due to diabetes in 2015, increasing to 21 400 in 2030 (18% increase). National costs consisted of a loss of $A467 million in annual income in 2015, increasing to $A807 million in 2030 (73% increase). For the government, extra annual welfare payments increased from $A311 million in 2015 to $A350 million in 2030 (13% increase); and lost annual taxation revenue increased from $A102 million in 2015 to $A166 million in 2030 (63% increase). A loss of $A2.1 billion in GDP was projected for 2015, increasing to $A2.9 billion in 2030 attributable to diabetes through its impact on PLYs. Conclusions Individuals incur significant costs of diabetes through lost PLYs and lost income in addition to disease burden through human suffering and healthcare costs. The government incurs extra welfare payments, lost taxation revenue and

  7. Associations between gross motor coordination and academic achievement in elementary school children.

    PubMed

    Lopes, Luís; Santos, Rute; Pereira, Beatriz; Lopes, Vítor P

    2013-02-01

    We aimed to evaluate the relationship between gross motor coordination (MC) and academic achievement (AA) in a sample of Portuguese children aged 9-12 years. The study took place during the 2009/2010 school year and involved 596 urban children (281 girls) from the north of Portugal. AA was assessed using the Portuguese Language and Mathematics National Exams. Gross MC was evaluated with the Körperkoordination Test für Kinder. Cardiorespiratory fitness was predicted by a maximal multistage 20-m shuttle-run test of the Fitnessgram Test Battery. Body weight and height were measured following standard procedures. Socio-economic status was based on annual family income. Logistic Regression was used to analyze the association of gross MC with AA. 51.6% of the sample exhibited MC disorders or MC insufficiency and none of the participants showed very good MC. In both genders, children with insufficient MC or MC disorders exhibited a higher probability of having low AA, compared with those with normal or good MC (p<.05 for trend for both) after adjusting for cardiorespiratory fitness, body mass index and socio-economic status.

  8. A Test of the Family Stress Model on Toddler-Aged Children's Adjustment among Hurricane Katrina Impacted and Nonimpacted Low-Income Families

    ERIC Educational Resources Information Center

    Scaramella, Laura V.; Sohr-Preston, Sara L.; Callahan, Kristin L.; Mirabile, Scott P.

    2008-01-01

    Hurricane Katrina dramatically altered the level of social and environmental stressors for the residents of the New Orleans area. The Family Stress Model describes a process whereby felt financial strain undermines parents' mental health, the quality of family relationships, and child adjustment. Our study considered the extent to which the Family…

  9. Gross decontamination experiment report

    SciTech Connect

    Mason, R.; Kinney, K.; Dettorre, J.; Gilbert, V.

    1983-07-01

    A Gross Decontamination Experiment was conducted on various levels and surfaces of the TMI - Unit 2 reactor building in March 1982. The polar crane, D-rings, missile shields, refueling canals, refueling bridges, equipment, and elevations 305' and 347'-6'' were flushed with low pressure water. Additionally, floor surfaces on elevation 305' and floor surfaces and major pieces of equipment on elevation 347'-6'' were sprayed with high pressure water. Selective surfaces were decontaminated with a mechanical scrubber and chemicals. Strippable coating was tested and evaluated on equipment and floor surfaces. The effectiveness, efficiency, and safety of several decontamination techniques were established for the large, complex decontamination effort. Various decontamination equipment was evaluated and its effectiveness was documented. Decontamination training and procedures were documented and evaluated, as were the support system and organization for the experiment.

  10. 26 CFR 1.861-8 - Computation of taxable income from sources within the United States and from other sources and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... made on the basis of the factual relationship of deductions to gross income. (3) Class of gross income...” and may consist of one or more items of gross income. The rules emphasize the factual relationship... exclusively within the same statutory grouping or exclusively within the residual grouping. (2)...

  11. New findings from the time trade-off for income approach to elicit willingness to pay for a quality adjusted life year.

    PubMed

    Attema, Arthur E; Krol, Marieke; van Exel, Job; Brouwer, Werner B F

    2017-03-08

    In this paper we empirically investigate how to appropriately model utility of wealth and health. We use a recently proposed alternative approach to value willingness to pay (WTP) for health, making use of trade-offs between income and life years or quality of life, which we extend to allow for a more realistic multiplicative utility function over health and money. Moreover, we show how reference-dependency can be incorporated into this model and derive its predictions for WTP elicitation. We propose three experimental elicitation procedures and test these in a feasibility study, analysing the responses under different assumptions about the discount rate. Several interesting results are reported: first, the data are highly skewed, but if we trim the 5% lowest and highest values, we obtain plausible WTP estimates. Second, the results differ considerably between procedures, indicating that WTP estimates are sensitive to the assumed utility function. Third, respondents appear to be loss averse for both health and money, which is consistent with assumptions from prospect theory. Finally, our results also indicate that respondents are more willing to trade quality of life than life years.

  12. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... reserves for a noncancellable accident and health insurance contract (other than a qualified long-term care... health insurance contracts with installment premiums. If an insurance company issues or proportionally reinsures a cancellable accident and health insurance contract (other than a contract with an...

  13. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... health insurance contracts with installment premiums. If an insurance company issues or proportionally reinsures a cancellable accident and health insurance contract (other than a contract with an effective... accident and health insurance contract only if the company's deduction for premium acquisition expenses...

  14. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... health insurance contracts with installment premiums. If an insurance company issues or proportionally reinsures a cancellable accident and health insurance contract (other than a contract with an effective... accident and health insurance contract only if the company's deduction for premium acquisition expenses...

  15. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amounts payable to customers under the applicable portion of such arrangements as losses incurred... credited to a customer with regard to the expired portion of a retrospectively rated contract (retro credits). An insurance company's estimate of additional amounts payable by its customers with regard...

  16. 26 CFR 1.832-1 - Gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... approved by the National Convention of Insurance Commissioners, as well as the gain derived from the sale... include (1) life insurance reserves as defined in section 803(b) and § 1.803-1 pertaining to the life... section 831 and not qualifying as a life insurance company under section 801, and (2) liability for...

  17. 26 CFR 1.61-4 - Gross income of farmers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...”. As used in this section, the term “farm” embraces the farm in the ordinarily accepted sense, and... sections 162 and 165, and the regulations thereunder. (e) Cross references. (1) For election to...

  18. Gross Primary Productivity

    NASA Technical Reports Server (NTRS)

    2002-01-01

    NASA's new Moderate-resolution Imaging Spectroradiometer (MODIS) allows scientists to gauge our planet's metabolism on an almost daily basis. GPP, gross primary production, is the technical term for plant photosynthesis. This composite image over the continental United States, acquired during the period March 26-April 10, 2000, shows regions where plants were more or less productive-i.e., where they 'inhaled' carbon dioxide and then used the carbon from photosynthesis to build new plant structures. This false-color image provides a map of how much carbon was absorbed out of the atmosphere and fixed within land vegetation. Areas colored blue show where plants used as much as 60 grams of carbon per square meter. Areas colored green and yellow indicate a range of anywhere from 40 to 20 grams of carbon absorbed per square meter. Red pixels show an absorption of less than 10 grams of carbon per square meter and white pixels (often areas covered by snow or masked as urban) show little or no absorption. This is one of a number of new measurements that MODIS provides to help scientists understand how the Earth's landscapes are changing over time. Scientists' goal is use of these GPP measurements to refine computer models to simulate how the land biosphere influences the natural cycles of water, carbon, and energy throughout the Earth system. The GPP will be an integral part of global carbon cycle source and sink analysis, an important aspect of Kyoto Protocol assessments. This image is the first of its kind from the MODIS instrument, which launched in December 1999 aboard the Terra spacecraft. MODIS began acquiring scientific data on February 24, 2000, when it first opened its aperture door. The MODIS instrument and Terra spacecraft are both managed by NASA's Goddard Space Flight Center, Greenbelt, MD. Image courtesy Steven Running, MODIS Land Group Member, University of Montana

  19. 26 CFR 1.904-4 - Separate application of section 904 with respect to certain categories of income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... stock of S, a controlled foreign corporation that uses x as its functional currency. In 1993, S earns... (QBU) operating in foreign country X. In 1988, S earns $130 of gross passive royalty income from...) except that instead of earning $130 of gross passive royalty income, S earns $65 of gross passive...

  20. 26 CFR 1.1402(a)-8 - Community income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... individual. If any of the income derived by an individual from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such... and control of such trade or business, in which case all of such gross income and deductions shall...

  1. Applying the disability-adjusted life year to track health impact of social franchise programs in low- and middle-income countries

    PubMed Central

    2013-01-01

    Background Developing effective methods for measuring the health impact of social franchising programs is vital for demonstrating the value of this innovative service delivery model, particularly given its rapid expansion worldwide. Currently, these programs define success through patient volume and number of outlets, widely acknowledged as poor reflections of true program impact. An existing metric, the disability-adjusted life years averted (DALYs averted), offers promise as a measure of projected impact. Country-specific and service-specific, DALYs averted enables impact comparisons between programs operating in different contexts. This study explores the use of DALYs averted as a social franchise performance metric. Methods Using data collected by the Social Franchising Compendia in 2010 and 2011, we compared franchise performance, analyzing by region and program area. Coefficients produced by Population Services International converted each franchise's service delivery data into DALYs averted. For the 32 networks with two years of data corresponding to these metrics, a paired t-test compared all metrics. Finally, to test data reporting quality, we compared services provided to patient volume. Results Social franchising programs grew considerably from 2010 to 2011, measured by services provided (215%), patient volume (31%), and impact (couple-years of protection (CYPs): 86% and DALYs averted: 519%), but not by the total number of outlets. Non-family planning services increased by 857%, with diversification centered in Asia and Africa. However, paired t-test comparisons showed no significant increase within the networks, whether categorized as family planning or non-family planning. The ratio of services provided to patient visits yielded considerable range, with one network reporting a ratio of 16,000:1. Conclusion In theory, the DALYs averted metric is a more robust and comprehensive metric for social franchising than current program measures. As social

  2. 26 CFR 1.1247-2 - Computation and distribution of taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign investment company means taxable income as defined in section 63(a), computed without regard to... applies shall be includible in the gross income of a shareholder of the foreign investment company for...

  3. 26 CFR 1.904-4 - Separate application of section 904 with respect to certain categories of income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...). For purposes of allocating taxes to groups of income, United States source passive income is treated... be allocated and apportioned initially to each of the groups of passive income (described in... apportion passive interest expense among the groups of passive income on a gross income basis. Foreign...

  4. 24 CFR 954.302 - Income determinations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Income determinations. 954.302... DEVELOPMENT INDIAN HOME PROGRAM Eligible Activities and Affordability § 954.302 Income determinations. Whenever a grantee makes a determination under this part based on family income or adjusted family...

  5. 24 CFR 954.302 - Income determinations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Income determinations. 954.302... DEVELOPMENT INDIAN HOME PROGRAM Eligible Activities and Affordability § 954.302 Income determinations. Whenever a grantee makes a determination under this part based on family income or adjusted family...

  6. 25 CFR 20.308 - What does earned income include?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... profit, from activities by an employee or self-employed individual. Earned income includes: (a) Any one... self-employment, total profit from a business enterprise (i.e., gross receipts less expenses...

  7. 25 CFR 20.308 - What does earned income include?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... profit, from activities by an employee or self-employed individual. Earned income includes: (a) Any one... self-employment, total profit from a business enterprise (i.e., gross receipts less expenses...

  8. 25 CFR 20.308 - What does earned income include?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... profit, from activities by an employee or self-employed individual. Earned income includes: (a) Any one... self-employment, total profit from a business enterprise (i.e., gross receipts less expenses...

  9. 25 CFR 20.308 - What does earned income include?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... profit, from activities by an employee or self-employed individual. Earned income includes: (a) Any one... self-employment, total profit from a business enterprise (i.e., gross receipts less expenses...

  10. Income inequality in Romania: The exponential-Pareto distribution

    NASA Astrophysics Data System (ADS)

    Oancea, Bogdan; Andrei, Tudorel; Pirjol, Dan

    2017-03-01

    We present a study of the distribution of the gross personal income and income inequality in Romania, using individual tax income data, and both non-parametric and parametric methods. Comparing with official results based on household budget surveys (the Family Budgets Survey and the EU-SILC data), we find that the latter underestimate the income share of the high income region, and the overall income inequality. A parametric study shows that the income distribution is well described by an exponential distribution in the low and middle incomes region, and by a Pareto distribution in the high income region with Pareto coefficient α = 2.53. We note an anomaly in the distribution in the low incomes region (∼9,250 RON), and present a model which explains it in terms of partial income reporting.

  11. 34 CFR 364.5 - What is program income and how may it be used?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 2 2011-07-01 2010-07-01 true What is program income and how may it be used? 364.5 Section 364.5 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF... income and how may it be used? (a) Definition. Program income means gross income received by a...

  12. 34 CFR 364.5 - What is program income and how may it be used?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 34 Education 2 2014-07-01 2013-07-01 true What is program income and how may it be used? 364.5 Section 364.5 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF... income and how may it be used? (a) Definition. Program income means gross income received by a...

  13. 34 CFR 364.5 - What is program income and how may it be used?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 2 2012-07-01 2012-07-01 false What is program income and how may it be used? 364.5 Section 364.5 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF... income and how may it be used? (a) Definition. Program income means gross income received by a...

  14. 34 CFR 364.5 - What is program income and how may it be used?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 34 Education 2 2013-07-01 2013-07-01 false What is program income and how may it be used? 364.5 Section 364.5 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF... income and how may it be used? (a) Definition. Program income means gross income received by a...

  15. 34 CFR 364.5 - What is program income and how may it be used?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false What is program income and how may it be used? 364.5 Section 364.5 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF... income and how may it be used? (a) Definition. Program income means gross income received by a...

  16. 26 CFR 1.1247-2 - Computation and distribution of taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... includible in the gross income of a shareholder of the foreign investment company for his taxable year in....1247-2 Computation and distribution of taxable income. (a) In general. Taxable income of a foreign investment company means taxable income as defined in section 63(a), computed without regard to subchapter...

  17. On a question of Gross

    NASA Astrophysics Data System (ADS)

    Banerjee, Abhijit

    2007-03-01

    Using the notion of weighted sharing of sets we prove two uniqueness theorems which improve the results proved by Fang and Qiu [H. Qiu, M. Fang, A unicity theorem for meromorphic functions, Bull. Malaysian Math. Sci. Soc. 25 (2002) 31-38], Lahiri and Banerjee [I. Lahiri, A. Banerjee, Uniqueness of meromorphic functions with deficient poles, Kyungpook Math. J. 44 (2004) 575-584] and Yi and Lin [H.X. Yi, W.C. Lin, Uniqueness theorems concerning a question of Gross, Proc. Japan Acad. Ser. A 80 (2004) 136-140] and thus provide an answer to the question of Gross [F. Gross, Factorization of meromorphic functions and some open problems, in: Proc. Conf. Univ. Kentucky, Lexington, KY, 1976, in: Lecture Notes in Math., vol. 599, Springer, Berlin, 1977, pp. 51-69], under a weaker hypothesis.

  18. 32 CFR 644.43 - Gross appraisals.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Gross appraisals. 644.43 Section 644.43 National... HANDBOOK Appraisal § 644.43 Gross appraisals. (a) Preparation. (1) The gross appraisal sections of real... reflect actual market conditions and unit prices. (2) Each gross appraisal will be supported by...

  19. 26 CFR 1.482-1A - Allocation of income and deductions among taxpayers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... conducted, and regardless of whether domestic or foreign, whether exempt, whether affiliated, or whether a..., apportionments, or allocations as he may deem necessary of gross income, deductions, credits, or allowances, or...) to effect in any case such a distribution, apportionment, or allocation of gross income,...

  20. Social Security income measurement in two surveys.

    PubMed

    Iams, Howard M; Purcell, Patrick J

    2013-01-01

    As a major source of income for retired persons in the United States, Social Security benefits directly influence economic well-being. That fact underscores the importance of measuring Social Security income accurately in household surveys. Using Social Security Administration (SSA) records, we examine Social Security income as reported in two Census Bureau surveys, the Survey of Income and Program Participation (SIPP) and the Current Population Survey (CPS). Although SSA usually deducts Medicare premiums from benefit payments, both the CPS and the SIPP aim to collect and record gross Social Security benefit amounts (before Medicare premium deductions). We find that the Social Security benefit recorded in the CPS closely approximates the gross benefit recorded for CPS respondents in SSA's records, but the Social Security benefit recorded in the SIPP more closely approximates SSA's record of net benefit payments (after deducting Medicare premiums).

  1. Household After-Tax Incomes 1985.

    ERIC Educational Resources Information Center

    Nelson, Charles T.

    1987-01-01

    In 1985, mean after-tax household income increased faster than inflation for the fourth consecutive year. Mean household income after taxes was $22,650 in 1985, up by 0.9 percent over the 1984 figure. Mean household income before taxes ($29,070) increased by 1.3 percent after adjusting for inflation. The mean after-tax incomes of both White…

  2. Regional income differences and the definition of income: the case of Malaysia.

    PubMed

    Davanzo, J; Kusnic, M

    1984-09-01

    "Data from the Malaysian Family Life Survey are used to examine the sensitivity of urban/rural income differentials to the definition and measurement of income. Measured income differentials vary with the extent to which nonmarket activities are included in the scope of income, how the distribution of income is summarized, and whether one adjusts for differences in hours of work, household size and composition, ethnic composition, and other sociodemographic characteristics. For example, depending on the measure chosen, estimates of the amount by which urban income exceeds rural income in Malaysia range from 9 percent to 141 percent."

  3. 26 CFR 1.822-1 - Taxable income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the X Company had mutual insurance company taxable income for purposes of the surtax of $9,750 and.... The X Company, a mutual fire insurance company subject to the tax imposed by section 821, in the... allowable as a deduction from gross investment income would be $19,750. The last sale made the...

  4. 26 CFR 1.822-1 - Taxable income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the X Company had mutual insurance company taxable income for purposes of the surtax of $9,750 and.... The X Company, a mutual fire insurance company subject to the tax imposed by section 821, in the... allowable as a deduction from gross investment income would be $19,750. The last sale made the...

  5. 26 CFR 1.822-1 - Taxable income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the X Company had mutual insurance company taxable income for purposes of the surtax of $9,750 and.... The X Company, a mutual fire insurance company subject to the tax imposed by section 821, in the... allowable as a deduction from gross investment income would be $19,750. The last sale made the...

  6. 26 CFR 1.822-1 - Taxable income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the X Company had mutual insurance company taxable income for purposes of the surtax of $9,750 and.... The X Company, a mutual fire insurance company subject to the tax imposed by section 821, in the... allowable as a deduction from gross investment income would be $19,750. The last sale made the...

  7. 26 CFR 1.879-1 - Treatment of community income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 6013 (g) or (h) is in effect. Community income for this purpose includes all gross income, whether... a distribution of the earnings and profits of the corporation rather than a reasonable allowance as... wife exercises substantially all of the management and control of the trade or business, all of...

  8. 38 CFR 3.262 - Evaluation of income.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... and amounts withheld by virtue of income tax laws. (2) The gross income from a business or profession... compensation. (Authority: Pub. L. 93-29; 87 Stat. 55) (2) Payments under domestic volunteer service act programs. Effective October 1, 1973, compensation or reimbursement received under a Domestic...

  9. Grosse Pointe, Michigan: Race Against Race.

    ERIC Educational Resources Information Center

    Cosseboom, Kathy

    Grosse Pointe, Michigan, is a status community--but is it status quo? Yes and no. A bill proposed as a measure of community support for open housing opportunities got a definite "no" vote in Grosse Pointe Farms, although in opposition to State and Federal law precedents. The first Negro family who bought a Grosse Pointe home met with…

  10. Gross anatomy of network security

    NASA Technical Reports Server (NTRS)

    Siu, Thomas J.

    2002-01-01

    Information security involves many branches of effort, including information assurance, host level security, physical security, and network security. Computer network security methods and implementations are given a top-down description to permit a medically focused audience to anchor this information to their daily practice. The depth of detail of network functionality and security measures, like that of the study of human anatomy, can be highly involved. Presented at the level of major gross anatomical systems, this paper will focus on network backbone implementation and perimeter defenses, then diagnostic tools, and finally the user practices (the human element). Physical security measures, though significant, have been defined as beyond the scope of this presentation.

  11. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current earnings. (a) Adjustment for...

  12. Income Elasticity Literature Review | Science Inventory | US ...

    EPA Pesticide Factsheets

    Following advice from the SAB Council, when estimating the economic value of reductions in air pollution-related mortality and morbidity risk, EPA accounts for the effect of personal income on the willingness to pay to reduce the risk of adverse health outcomes. These income growth adjustment factors are calculated using a combination of income elasticity estimates and income growth projections, both of which have remained essentially unchanged since 1999. These income elasticity estimates vary according to the severity of illness. EPA recently received advice from the SAB regarding the range of income elasticities to apply as well as the research standards to use when selecting income elasticity estimates. Following this advice, EPA consulted with a contractor to update its income elasticity and income growth projections, and generate new income growth adjustment factors. The SAB would evaluate the income elasticity estimates identified in the EPA-provided literature review, determining the extent to which these estimates are appropriate to use in human health benefits assessments.

  13. 26 CFR 1.481-4 - Adjustments taken into account with consent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Adjustments § 1.481-4 Adjustments taken into account with consent. (a... on the parties except upon a showing of fraud, malfeasance, or misrepresentation of material fact....

  14. Income diversification and risk for fishermen

    PubMed Central

    Kasperski, Stephen; Holland, Daniel S.

    2013-01-01

    Catches and prices from many fisheries exhibit high interannual variability, leading to variability in the income derived by fishery participants. The economic risk posed by this may be mitigated in some cases if individuals participate in several different fisheries, particularly if revenues from those fisheries are uncorrelated or vary asynchronously. We construct indices of gross income diversification from fisheries at the level of individual vessels and find that the income of the current fleet of vessels on the US West Coast and in Alaska is less diverse than at any point in the past 30 y. We also find a dome-shaped relationship between the variability of individuals' income and income diversification, which implies that a small amount of diversification does not reduce income risk but that higher levels of diversification can substantially reduce the variability of income from fishing. Moving from a single fishery strategy to a 50-25-25 split in revenues reduces the expected coefficient of variation of gross revenues between 24% and 65% for the vessels included in this study. The increasing access restrictions in many marine fisheries through license reductions and moratoriums have the potential to limit fishermen's ability to diversify their income risk across multiple fisheries. Catch share programs often result in consolidation initially and may reduce diversification. However, catch share programs also make it feasible for fishermen to build a portfolio of harvest privileges and potentially reduce their income risk. Therefore, catch share programs create both threats and opportunities for fishermen wishing to maintain diversified fishing strategies. PMID:23341621

  15. Gross's Definition of Style in Pedagogy.

    ERIC Educational Resources Information Center

    Woods, Alan

    This comment on Roger D. Gross's definition of "style" explores the ramifications of that definition for the theatre teacher. It is noted that Gross's definition may help with two common pedagogic difficulties: (1) convincing students that theatre and drama of the past were regarded by their audiences and practitioners as entirely…

  16. Tests of stationarity and cointegration of health care expenditure and gross domestic product: an application to Turkey.

    PubMed

    Kiymaz, Halil; Akbulut, Yasemin; Demir, Ahmet

    2006-12-01

    This study examines the long-run relationship among the per capita private, public, and total health care expenditure and per capita gross domestic product and population growth of Turkey. We find some evidence of multivariate cointegrating relationships among the health care expenditure and gross domestic product, and population growth. We further find a bivariate cointegrating relationship between private health care expenditure and per capita gross domestic product. Accordingly, a 10% increase in gross domestic product would translate into a 21.9% increase in total health care expenditure while controlling population growth. The income elasticity of health expenditure is found to be greater than 1, implying that health care is a luxury good in Turkey. Finally we note that there exists one-way causality running from per capita gross domestic product to various definitions of health care expenses.

  17. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to...

  18. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be made...

  19. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to...

  20. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to...

  1. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to...

  2. Health care expenditures and gross domestic product: the Turkish case.

    PubMed

    Sülkü, Seher Nur; Caner, Asena

    2011-02-01

    Our study examines the long-term relationship among per capita gross domestic product (GDP), per capita health expenditures and population growth rate in Turkey during the period 1984-2006, employing the Johansen multivariate co-integration technique. Related previous studies on OECD countries have mostly excluded Turkey-itself an OECD country. The only study on Turkey examines the period 1984-1998. However, after 1998, major events and policy changes that had a substantial impact on income and health expenditures took place in Turkey, including a series of reforms to restructure the health and social security system. In contrast to earlier findings in the literature, we find that the income elasticity of total health expenditures is less than one, which indicates that health care is a necessity in Turkey during the period of analysis. According to our results, a 10% increase in per capita GDP is associated with an 8.7% increase in total per capita health expenditures, controlling for population growth. We find that the income elasticity of public health expenditures is less than one. But, in the case of private health care expenditures, the elasticity is greater than one, meaning that private health care is a luxury good in Turkey.

  3. Chiropractic Adjustment

    MedlinePlus

    ... structural alignment and improve your body's physical function. Low back pain, neck pain and headache are the most common ... treated. Chiropractic adjustment can be effective in treating low back pain, although much of the research done shows only ...

  4. Adjustment disorder

    MedlinePlus

    ... from other people Skipped heartbeats and other physical complaints Trembling or twitching To have adjustment disorder, you ... ADAM Health Solutions. About MedlinePlus Site Map FAQs Customer Support Get email updates Subscribe to RSS Follow ...

  5. 26 CFR 1.737-3 - Basis adjustments; Recovery rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Basis adjustments; Recovery rules. 1.737-3... TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.737-3 Basis adjustments; Recovery...) Recovery of increase to adjusted tax basis. Any increase to the adjusted tax basis of partnership...

  6. Inequality, income, and poverty: comparative global evidence.

    PubMed

    Fosu, Augustin Kwasi

    2010-01-01

    Objectives. The study seeks to provide comparative global evidence on the role of income inequality, relative to income growth, in poverty reduction.Methods. An analysis-of-covariance model is estimated using a large global sample of 1980–2004 unbalanced panel data, with the headcount measure of poverty as the dependent variable, and the Gini coefficient and PPP-adjusted mean income as explanatory variables. Both random-effects and fixed-effects methods are employed in the estimation.Results. The responsiveness of poverty to income is a decreasing function of inequality, and the inequality elasticity of poverty is actually larger than the income elasticity of poverty. Furthermore, there is a large variation across regions (and countries) in the relative effects of inequality on poverty.Conclusion. Income distribution plays a more important role than might be traditionally acknowledged in poverty reduction, though this importance varies widely across regions and countries.

  7. The global impact of non-communicable diseases on healthcare spending and national income: a systematic review.

    PubMed

    Muka, Taulant; Imo, David; Jaspers, Loes; Colpani, Veronica; Chaker, Layal; van der Lee, Sven J; Mendis, Shanthi; Chowdhury, Rajiv; Bramer, Wichor M; Falla, Abby; Pazoki, Raha; Franco, Oscar H

    2015-04-01

    The impact of non-communicable diseases (NCDs) in populations extends beyond ill-health and mortality with large financial consequences. To systematically review and meta-analyze studies evaluating the impact of NCDs (including coronary heart disease, stroke, type 2 diabetes mellitus, cancer (lung, colon, cervical and breast), chronic obstructive pulmonary disease and chronic kidney disease) at the macro-economic level: healthcare spending and national income. Medical databases (Medline, Embase and Google Scholar) up to November 6th 2014. For further identification of suitable studies, we searched reference lists of included studies and contacted experts in the field. We included randomized controlled trials, systematic reviews, cohorts, case-control, cross-sectional, modeling and ecological studies carried out in adults assessing the economic consequences of NCDs on healthcare spending and national income without language restrictions. All abstracts and full text selection was done by two independent reviewers. Any disagreements were resolved through consensus or consultation of a third reviewer. Data were extracted by two independent reviewers using a pre-designed data collection form. Studies evaluating the impact of at least one of the selected NCDs on at least one of the following outcome measures: healthcare expenditure, national income, hospital spending, gross domestic product (GDP), gross national product, net national income, adjusted national income, total costs, direct costs, indirect costs, inpatient costs, outpatient costs, per capita healthcare spending, aggregate economic outcome, capital loss in production levels in a country, economic growth, GDP per capita (per capita income), percentage change in GDP, intensive growth, extensive growth, employment, direct governmental expenditure and non-governmental expenditure. From 4,364 references, 153 studies met our inclusion criteria. Most of the studies were focused on healthcare related costs of NCDs

  8. 46 CFR 69.161 - Gross and net tonnages.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 2 2012-10-01 2012-10-01 false Gross and net tonnages. 69.161 Section 69.161 Shipping... MEASUREMENT OF VESSELS Dual Measurement System § 69.161 Gross and net tonnages. (a) Gross tonnage means the... calculating gross tonnage (§ 69.121(d)(1)). (b) Net tonnage means gross tonnage less deductions under §...

  9. 46 CFR 69.161 - Gross and net tonnages.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 2 2014-10-01 2014-10-01 false Gross and net tonnages. 69.161 Section 69.161 Shipping... MEASUREMENT OF VESSELS Dual Measurement System § 69.161 Gross and net tonnages. (a) Gross tonnage means the... calculating gross tonnage (§ 69.121(d)(1)). (b) Net tonnage means gross tonnage less deductions under §...

  10. 46 CFR 69.161 - Gross and net tonnages.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 2 2013-10-01 2013-10-01 false Gross and net tonnages. 69.161 Section 69.161 Shipping... MEASUREMENT OF VESSELS Dual Measurement System § 69.161 Gross and net tonnages. (a) Gross tonnage means the... calculating gross tonnage (§ 69.121(d)(1)). (b) Net tonnage means gross tonnage less deductions under §...

  11. 46 CFR 69.161 - Gross and net tonnages.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 2 2011-10-01 2011-10-01 false Gross and net tonnages. 69.161 Section 69.161 Shipping... MEASUREMENT OF VESSELS Dual Measurement System § 69.161 Gross and net tonnages. (a) Gross tonnage means the... calculating gross tonnage (§ 69.121(d)(1)). (b) Net tonnage means gross tonnage less deductions under §...

  12. 46 CFR 69.161 - Gross and net tonnages.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 2 2010-10-01 2010-10-01 false Gross and net tonnages. 69.161 Section 69.161 Shipping... MEASUREMENT OF VESSELS Dual Measurement System § 69.161 Gross and net tonnages. (a) Gross tonnage means the... calculating gross tonnage (§ 69.121(d)(1)). (b) Net tonnage means gross tonnage less deductions under §...

  13. 26 CFR 4.954-1 - Foreign base company income; taxable years beginning after December 31, 1986.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... not provide substantive rules concerning the operation of that section. Example. (i) Gross income. CFC... described in section 904(d)(1)(I) and the regulations thereunder. (ii) Expenses. CFC has expenses for the... foreign base company income or insurance income. (iii) Earnings and deficits. CFC has earnings and...

  14. 26 CFR 4.954-1 - Foreign base company income; taxable years beginning after December 31, 1986.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... not provide substantive rules concerning the operation of that section. Example. (i) Gross income. CFC... described in section 904(d)(1)(I) and the regulations thereunder. (ii) Expenses. CFC has expenses for the... foreign base company income or insurance income. (iii) Earnings and deficits. CFC has earnings and...

  15. Farm-Size Structure and Off-Farm Income and Employment Generation in the North Central Region.

    ERIC Educational Resources Information Center

    Heady, Earl O.; Sonka, Steven T.

    The relationship between size of farm and the welfare of farm and nonfarm society was examined in terms of total income in the farm sector, the number and size of farms, income per farm, secondary income generation, and consumer food costs using four alternative farm structures: large farm (gross farm sales of at least $40,000); medium farm (gross…

  16. 26 CFR 1.6425-3 - Allowance of adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....6425-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Abatements, Credits, and Refunds § 1.6425-3 Allowance of adjustments. (a) Limitation... income tax liability for the taxable year, and (2) at least $500. (b) Time prescribed. The...

  17. 26 CFR 1.1502-18 - Inventory adjustment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Inventory adjustment. 1.1502-18 Section 1.1502... (CONTINUED) INCOME TAXES (CONTINUED) Computation of Separate Taxable Income § 1.1502-18 Inventory adjustment... in the inventories of any member of the group. See § 1.1502-13(c)(2) with respect to...

  18. 26 CFR 1.1502-18 - Inventory adjustment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Inventory adjustment. 1.1502-18 Section 1.1502... (CONTINUED) INCOME TAXES Computation of Separate Taxable Income § 1.1502-18 Inventory adjustment. (a... inventories of any member of the group. See § 1.1502-13(c)(2) with respect to the determination of...

  19. Impact and cost-effectiveness of new tuberculosis vaccines in low- and middle-income countries.

    PubMed

    Knight, Gwenan M; Griffiths, Ulla K; Sumner, Tom; Laurence, Yoko V; Gheorghe, Adrian; Vassall, Anna; Glaziou, Philippe; White, Richard G

    2014-10-28

    To help reach the target of tuberculosis (TB) disease elimination by 2050, vaccine development needs to occur now. We estimated the impact and cost-effectiveness of potential TB vaccines in low- and middle-income countries using an age-structured transmission model. New vaccines were assumed to be available in 2024, to prevent active TB in all individuals, to have a 5-y to lifetime duration of protection, to have 40-80% efficacy, and to be targeted at "infants" or "adolescents/adults." Vaccine prices were tiered by income group (US $1.50-$10 per dose), and cost-effectiveness was assessed using incremental cost per disability adjusted life year (DALY) averted compared against gross national income per capita. Our results suggest that over 2024-2050, a vaccine targeted to adolescents/adults could have a greater impact than one targeted at infants. In low-income countries, a vaccine with a 10-y duration and 60% efficacy targeted at adolescents/adults could prevent 17 (95% range: 11-24) million TB cases by 2050 and could be considered cost-effective at $149 (cost saving to $387) per DALY averted. If targeted at infants, 0.89 (0.42-1.58) million TB cases could be prevented at $1,692 ($634-$4,603) per DALY averted. This profile targeted at adolescents/adults could be cost-effective at $4, $9, and $20 per dose in low-, lower-middle-, and upper-middle-income countries, respectively. Increased investments in adult-targeted TB vaccines may be warranted, even if only short duration and low efficacy vaccines are likely to be feasible, and trials among adults should be powered to detect low efficacies.

  20. The future of gross anatomy teaching.

    PubMed

    Malamed, S; Seiden, D

    1995-01-01

    A survey of U.S. departments of anatomy, physiology, and biochemistry shows that 39% of the respondent anatomy departments reported declines in the numbers of graduate students taking the human gross anatomy course. Similarly, 42% of the departments reported decreases in the numbers of graduate students teaching human gross anatomy. These decreases were greater in anatomy than in physiology and in biochemistry. The percentages of departments reporting increases in students taking or teaching their courses was 6% for human gross anatomy and 0% to 19% for physiology and biochemistry courses. To reverse this trend the establishment of specific programs for the training of gross anatomy teachers is advocated. These new teachers will be available as the need for them is increasingly recognized in the future.

  1. Validating the Rett Syndrome Gross Motor Scale.

    PubMed

    Downs, Jenny; Stahlhut, Michelle; Wong, Kingsley; Syhler, Birgit; Bisgaard, Anne-Marie; Jacoby, Peter; Leonard, Helen

    2016-01-01

    Rett syndrome is a pervasive neurodevelopmental disorder associated with a pathogenic mutation on the MECP2 gene. Impaired movement is a fundamental component and the Rett Syndrome Gross Motor Scale was developed to measure gross motor abilities in this population. The current study investigated the validity and reliability of the Rett Syndrome Gross Motor Scale. Video data showing gross motor abilities supplemented with parent report data was collected for 255 girls and women registered with the Australian Rett Syndrome Database, and the factor structure and relationships between motor scores, age and genotype were investigated. Clinical assessment scores for 38 girls and women with Rett syndrome who attended the Danish Center for Rett Syndrome were used to assess consistency of measurement. Principal components analysis enabled the calculation of three factor scores: Sitting, Standing and Walking, and Challenge. Motor scores were poorer with increasing age and those with the p.Arg133Cys, p.Arg294* or p.Arg306Cys mutation achieved higher scores than those with a large deletion. The repeatability of clinical assessment was excellent (intraclass correlation coefficient for total score 0.99, 95% CI 0.93-0.98). The standard error of measurement for the total score was 2 points and we would be 95% confident that a change 4 points in the 45-point scale would be greater than within-subject measurement error. The Rett Syndrome Gross Motor Scale could be an appropriate measure of gross motor skills in clinical practice and clinical trials.

  2. Student-Athletes as Employees: Income Tax Consequences.

    ERIC Educational Resources Information Center

    Judge, William J.

    1986-01-01

    Courts have employed contract principles and workman's compensation theory in certain cases finding a student-athlete an employee of the institution. Should this impression be expanded and gain widespread judicial acceptance, the Internal Revenue Service could require the inclusion of scholarship amounts in the recipient's gross income.…

  3. Income inequality and happiness.

    PubMed

    Oishi, Shigehiro; Kesebir, Selin; Diener, Ed

    2011-09-01

    Using General Social Survey data from 1972 to 2008, we found that Americans were on average happier in the years with less national income inequality than in the years with more national income inequality. We further demonstrated that this inverse relation between income inequality and happiness was explained by perceived fairness and general trust. That is, Americans trusted other people less and perceived other people to be less fair in the years with more national income inequality than in the years with less national income inequality. The negative association between income inequality and happiness held for lower-income respondents, but not for higher-income respondents. Most important, we found that the negative link between income inequality and the happiness of lower-income respondents was explained not by lower household income, but by perceived unfairness and lack of trust.

  4. Shaft adjuster

    DOEpatents

    Harry, H.H.

    1988-03-11

    Abstract and method for the adjustment and alignment of shafts in high power devices. A plurality of adjacent rotatable angled cylinders are positioned between a base and the shaft to be aligned which when rotated introduce an axial offset. The apparatus is electrically conductive and constructed of a structurally rigid material. The angled cylinders allow the shaft such as the center conductor in a pulse line machine to be offset in any desired alignment position within the range of the apparatus. 3 figs.

  5. Shaft adjuster

    DOEpatents

    Harry, Herbert H.

    1989-01-01

    Apparatus and method for the adjustment and alignment of shafts in high power devices. A plurality of adjacent rotatable angled cylinders are positioned between a base and the shaft to be aligned which when rotated introduce an axial offset. The apparatus is electrically conductive and constructed of a structurally rigid material. The angled cylinders allow the shaft such as the center conductor in a pulse line machine to be offset in any desired alignment position within the range of the apparatus.

  6. 26 CFR 1.199-1 - Income attributable to domestic production activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... paragraph (a) of this section, the definition of taxable income under section 63 applies, except that... available; the relationship between the gross receipts and the method used; the accuracy of the method... management or other business purposes; whether the method is used for other Federal or state income...

  7. 26 CFR 1.1411-9 - Exception for self-employment income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in net investment income. (b) Special rule for traders. In the case of gross income described in §§ 1... instruments or commodities (as described in § 1.1411-5(a)(2)). B carries on Business X as a sole proprietor... or businesses. Example 3. Special rule for trader with single trade or business. D is an...

  8. 26 CFR 1.911-3 - Determination of amount of foreign earned income to be excluded.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of foreign earned income. For purposes of section 911 and the regulations thereunder, the term... general. The term “earned income” means wages, salaries, professional fees, and other amounts received as... amounts included in gross income. (2) Limitation—(i) In general. The term “section 911(a)(1)...

  9. Income Affluence in Poland

    ERIC Educational Resources Information Center

    Brzezinski, Michal

    2010-01-01

    This paper examines the evolution of income affluence (richness) in Poland during 1998-2007. Using household survey data, the paper estimates several statistical indices of income affluence including income share of the top percentiles, population share of individuals receiving incomes higher than the richness line, and measures that take into…

  10. Income in Adult Survivors of Childhood Cancer

    PubMed Central

    Wengenroth, Laura; Sommer, Grit; Schindler, Matthias; Spycher, Ben D.; von der Weid, Nicolas X.; Stutz-Grunder, Eveline; Michel, Gisela; Kuehni, Claudia E.

    2016-01-01

    Introduction Little is known about the impact of childhood cancer on the personal income of survivors. We compared income between survivors and siblings, and determined factors associated with income. Methods As part of the Swiss Childhood Cancer Survivor Study (SCCSS), a questionnaire was sent to survivors, aged ≥18 years, registered in the Swiss Childhood Cancer Registry (SCCR), diagnosed at age <21 years, who had survived ≥5 years after diagnosis of the primary tumor. Siblings were used as a comparison group. We asked questions about education, profession and income and retrieved clinical data from the SCCR. We used multivariable logistic regression to identify characteristics associated with income. Results We analyzed data from 1’506 survivors and 598 siblings. Survivors were less likely than siblings to have a high monthly income (>4’500 CHF), even after we adjusted for socio-demographic and educational factors (OR = 0.46, p<0.001). Older age, male sex, personal and parental education, and number of working hours were associated with high income. Survivors of leukemia (OR = 0.40, p<0.001), lymphoma (OR = 0.63, p = 0.040), CNS tumors (OR = 0.22, p<0.001), bone tumors (OR = 0.24, p = 0.003) had a lower income than siblings. Survivors who had cranial irradiation, had a lower income than survivors who had no cranial irradiation (OR = 0.48, p = 0.006). Discussion Even after adjusting for socio-demographic characteristics, education and working hours, survivors of various diagnostic groups have lower incomes than siblings. Further research needs to identify the underlying causes. PMID:27213682

  11. BOREAS HYD-8 Gross Precipitation Data

    NASA Technical Reports Server (NTRS)

    Fernandes, Richard; Hall, Forrest G. (Editor); Knapp, David E. (Editor); Smith, David E. (Technical Monitor)

    2000-01-01

    The Boreal Ecosystem-Atmosphere Study (BOREAS) Hydrology (HYD)-08 team made measurements of surface hydrological processes at the Southern Study Area-Old Black Spruce (SSA-OBS) Tower Flux site to support its research into point hydrological processes and the spatial variation of these processes. Data collected may be useful in characterizing canopy interception, drip, throughfall, moss interception, drainage, evaporation, and capacity during the growing season at daily temporal resolution. This particular data set contains the gross precipitation measurements for July to August 1996. Gross precipitation is the precipitation that falls that is not intercepted by tree canopies. These data are stored in ASCII text files. The HYD-08 gross precipitation data are available from the Earth Observing System Data and Information System (EOSDIS) Oak Ridge National Laboratory (ORNL) Distributed Active Archive Center (DAAC). The data files are available on a CD-ROM (see document number 20010000884).

  12. Multiregional estimation of gross internal migration flows.

    PubMed

    Foot, D K; Milne, W J

    1989-01-01

    "A multiregional model of gross internal migration flows is presented in this article. The interdependence of economic factors across all regions is recognized by imposing a non-stochastic adding-up constraint that requires total inmigration to equal total outmigration in each time period. An iterated system estimation technique is used to obtain asymptotically consistent and efficient parameter estimates. The model is estimated for gross migration flows among the Canadian provinces over the period 1962-86 and then is used to examine the likelihood of a wash-out effect in net migration models. The results indicate that previous approaches that use net migration equations may not always be empirically justified."

  13. 26 CFR 1.4-1 - Number of exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... adjusted gross income is $4,850. His wife, B, has as her sole income interest in the amount of $85, and... dependent children neither of whom has any income. His wife, D, has adjusted gross income of $400. C files a... dependents, attains the age of 65 on September 1, 1954. The aggregate adjusted gross income of D and his...

  14. 26 CFR 1.1502-32 - Investment adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Investment adjustments. 1.1502-32 Section 1.1502-32 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Investment adjustments. (a) In general—(1) Purpose. This section provides rules for adjusting the basis...

  15. 24 CFR 235.360 - Adjustment in assistance payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Adjustment in assistance payments... Assistance Payments-Homes for Lower Income Families § 235.360 Adjustment in assistance payments. The mortgagee shall make appropriate adjustments in the amount of the requested assistance payments to...

  16. Rotation-invariant of Quantum Gross Laplacian

    SciTech Connect

    Horrigue, Samah; Ouerdiane, Habib

    2010-05-04

    In this paper, we prove that the quantum Gross Laplacian denoted DELTA{sub QG} is a rotation-invariant operator. For this purpose, we use the Schwartz-Grothendieck kernel theorem and the characterization theorem of rotation-invariant distributions and operators.

  17. Eliminate Gross Disparities under Your Control.

    ERIC Educational Resources Information Center

    Haycock, Kati

    1997-01-01

    Discusses how the absence of equal resources for schools or adequate support for families must not prevent educators from eliminating the gross inequalities brought about by assigning our least-qualified teachers to the neediest students, tolerating shoddy practice, steering students to inferior curricular choices, and generally miseducating the…

  18. The gap in use of bronchodilators, inhaled corticosteroids and influenza vaccine among 23 high and low income sites

    PubMed Central

    Gnatiuc, L; Buist, A S; Kato, B; Janson, C; Ait-Khaled, N; Nielsen, R; Koul, P A; Nizankowska-Mogilnicka, E; Obaseki, D; Idolor, L F; Harrabi, I; Burney, P G J

    2015-01-01

    Background Increasing access to essential respiratory medicines and influenza vaccination has been a priority for over three decades. Their use remains low in low and middle income countries (LMICs) where little is known about factors influencing use, or about the use of influenza vaccination for preventing respiratory exacerbations. Methods We estimated rates of regular use of bronchodilators, inhaled corticosteroids and influenza vaccine, and predictors for use among 19,000 adults from 23 high (HIC) and LMIC sites. Findings Bronchodilators, inhaled corticosteroids and influenza vaccine were used significantly more in HIC than in LMICs after adjusting for similar clinical needs. Although used more commonly by people with symptomatic or severe respiratory disease, the gap between HIC and LMICs is not explained by prevalence of COPD or doctor-diagnosed asthma. Site-specific factors are likely to influence use differently. The gross national income per capita for the country is a strong predictor for use of these treatments, suggesting that economics influence under-treatment. Conclusion A better understanding of determinants for low use of essential respiratory medicines and influenza vaccine in low income settings remains important. Identifying and addressing these more systematically could improve access and use of effective treatments. PMID:25519786

  19. 77 FR 17004 - Child Nutrition Programs-Income Eligibility Guidelines

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-23

    ... Food and Nutrition Service Child Nutrition Programs--Income Eligibility Guidelines AGENCY: Food and Nutrition Service, USDA. ACTION: Notice. SUMMARY: This Notice announces the Department's annual adjustments..., School Programs Section, Child Nutrition Division, Food and Nutrition Service (FNS), USDA,...

  20. 78 FR 17628 - Child Nutrition Programs; Income Eligibility Guidelines

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ... Food and Nutrition Service Child Nutrition Programs; Income Eligibility Guidelines AGENCY: Food and Nutrition Service, USDA. ACTION: Notice SUMMARY: This Notice announces the Department's annual adjustments..., School Programs Section, Child Nutrition Division, Food and Nutrition Service (FNS), USDA,...

  1. 38 CFR 3.271 - Computation of income.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... the amount of countable annual income, the annual rate of improved pension shall be reduced by the..., § 3.205, § 3.209, or § 3.210 have not been met, the maximum annual rate of improved pension shall be... includes the income of the unestablished dependent. Adjustments in computation of the maximum annual...

  2. 38 CFR 3.271 - Computation of income.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... the amount of countable annual income, the annual rate of improved pension shall be reduced by the..., § 3.205, § 3.209, or § 3.210 have not been met, the maximum annual rate of improved pension shall be... includes the income of the unestablished dependent. Adjustments in computation of the maximum annual...

  3. 38 CFR 3.271 - Computation of income.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... the amount of countable annual income, the annual rate of improved pension shall be reduced by the..., § 3.205, § 3.209, or § 3.210 have not been met, the maximum annual rate of improved pension shall be... includes the income of the unestablished dependent. Adjustments in computation of the maximum annual...

  4. Rising income and the subjective well-being of nations.

    PubMed

    Diener, Ed; Tay, Louis; Oishi, Shigehiro

    2013-02-01

    We explored whether rising income in nations is associated with increasing subjective well-being (SWB), with several advances over earlier work. Our methods are improved in that across time, the same well-being questions were asked in the same order, and we employed broad and equivalent representative samples over time from a large number of nations. We also assessed psychosocial factors that might mediate the relation of income and SWB. We found that changes in household income were associated with concomitant changes in life evaluations, positive feelings, and negative feelings. The effects of gross domestic product (GDP) change were weaker and significant only for life evaluations, perhaps because GDP was a less certain index of the standard of living of the average household. The association of income and SWB is more likely to occur when the average person's material welfare accompanies rising income, when people become more satisfied with their finances, and when people become more optimistic about their futures. People did not adapt to the income rises during the period of years we studied, in that income rises produced SWB increases that did not return to earlier levels. It appears that previous researchers failed to come to agreement because of the small sample sizes of the nations, the inconsistent methods across years and surveys, and the lack of measures of potential mediating variables. Analyses of income relative to people in one's nation and between-nation slopes together suggest that income standards are now largely global, with little effect of national social comparison.

  5. Sheltering Retirement Income.

    ERIC Educational Resources Information Center

    Bryan, E. Lewis; Cash, L. Stephen

    1987-01-01

    Eligibility for an IRA has been severely changed by the Tax Reform Act of 1986. In 1987 educators who have a retirement plan administered by their employer will face new eligibility rules. For self-employment income, a Keogh plan is an excellent way to shelter income and provide retirement income. (MLW)

  6. Noncommutative complex Grosse-Wulkenhaar model

    SciTech Connect

    Hounkonnou, Mahouton Norbert; Samary, Dine Ousmane

    2008-11-18

    This paper stands for an application of the noncommutative (NC) Noether theorem, given in our previous work [AIP Proc 956(2007) 55-60], for the NC complex Grosse-Wulkenhaar model. It provides with an extension of a recent work [Physics Letters B 653(2007) 343-345]. The local conservation of energy-momentum tensors (EMTs) is recovered using improvement procedures based on Moyal algebraic techniques. Broken dilatation symmetry is discussed. NC gauge currents are also explicitly computed.

  7. 26 CFR 1.952-2 - Determination of gross income and taxable income of a foreign corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporation which is engaged in the business of reinsuring or issuing insurance or annuity contracts and which... corporation which is engaged in the business of reinsuring or issuing insurance or annuity contracts and which... insurance or annuity contracts and which, if it were a domestic corporation engaged only in such...

  8. 26 CFR 1.952-2 - Determination of gross income and taxable income of a foreign corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporation which is engaged in the business of reinsuring or issuing insurance or annuity contracts and which... corporation which is engaged in the business of reinsuring or issuing insurance or annuity contracts and which... insurance or annuity contracts and which, if it were a domestic corporation engaged only in such...

  9. 50 CFR 80.122 - May an agency deduct the costs of generating program income from gross income?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... commercially acceptable timber in a forest and marking it for harvest if the commercial harvest is incidental to a grant-funded habitat-management or facilities-construction project. (2) Cost of...

  10. 50 CFR 80.122 - May an agency deduct the costs of generating program income from gross income?

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... commercially acceptable timber in a forest and marking it for harvest if the commercial harvest is incidental to a grant-funded habitat-management or facilities-construction project. (2) Cost of...

  11. 15 CFR 90.16 - Notification of adjustment.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... CENSUS, DEPARTMENT OF COMMERCE PROCEDURE FOR CHALLENGING CERTAIN POPULATION AND INCOME ESTIMATES § 90.16 Notification of adjustment. In the event that the Director finds that the population or per capita...

  12. 15 CFR 90.16 - Notification of adjustment.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... CENSUS, DEPARTMENT OF COMMERCE PROCEDURE FOR CHALLENGING CERTAIN POPULATION AND INCOME ESTIMATES § 90.16 Notification of adjustment. In the event that the Director finds that the population or per capita...

  13. 15 CFR 90.16 - Notification of adjustment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CENSUS, DEPARTMENT OF COMMERCE PROCEDURE FOR CHALLENGING CERTAIN POPULATION AND INCOME ESTIMATES § 90.16 Notification of adjustment. In the event that the Director finds that the population or per capita...

  14. 15 CFR 90.16 - Notification of adjustment.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... CENSUS, DEPARTMENT OF COMMERCE PROCEDURE FOR CHALLENGING CERTAIN POPULATION AND INCOME ESTIMATES § 90.16 Notification of adjustment. In the event that the Director finds that the population or per capita...

  15. 26 CFR 1.803-2 - Adjusted reserves.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-2 Adjusted reserves. For the purpose of determining “required interest” for taxable years beginning after December 31, 1953, but before January...

  16. 26 CFR 1.803-2 - Adjusted reserves.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Life Insurance Companies § 1.803-2 Adjusted reserves. For the purpose of determining “required interest” for taxable years beginning after December 31, 1953, but before January 1, 1955,...

  17. 26 CFR 1.482-9 - Methods to determine taxable income in connection with a controlled services transaction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Methods to determine taxable income in connection with a controlled services transaction. 1.482-9 Section 1.482-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Adjustments § 1.482-9 Methods to determine taxable income...

  18. 26 CFR 1.482-7 - Methods to determine taxable income in connection with a cost sharing arrangement.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement. 1.482-7 Section 1.482-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-7 Methods to determine taxable income...

  19. 26 CFR 1.482-7 - Methods to determine taxable income in connection with a cost sharing arrangement.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement. 1.482-7 Section 1.482-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-7 Methods to determine taxable income...

  20. 26 CFR 1.482-7 - Methods to determine taxable income in connection with a cost sharing arrangement.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 6 2014-04-01 2014-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement. 1.482-7 Section 1.482-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-7 Methods to determine taxable income...

  1. 46 CFR 69.107 - Gross and net tonnages.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 2 2014-10-01 2014-10-01 false Gross and net tonnages. 69.107 Section 69.107 Shipping... MEASUREMENT OF VESSELS Standard Measurement System § 69.107 Gross and net tonnages. (a) Gross tonnage is the... tonnage (§ 69.121(d)(1)). (b) Net tonnage is gross tonnage less deductions under §§ 69.119 and 69.121....

  2. 46 CFR 69.107 - Gross and net tonnages.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 2 2012-10-01 2012-10-01 false Gross and net tonnages. 69.107 Section 69.107 Shipping... MEASUREMENT OF VESSELS Standard Measurement System § 69.107 Gross and net tonnages. (a) Gross tonnage is the... tonnage (§ 69.121(d)(1)). (b) Net tonnage is gross tonnage less deductions under §§ 69.119 and 69.121....

  3. 46 CFR 69.107 - Gross and net tonnages.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 2 2011-10-01 2011-10-01 false Gross and net tonnages. 69.107 Section 69.107 Shipping... MEASUREMENT OF VESSELS Standard Measurement System § 69.107 Gross and net tonnages. (a) Gross tonnage is the... tonnage (§ 69.121(d)(1)). (b) Net tonnage is gross tonnage less deductions under §§ 69.119 and 69.121....

  4. 46 CFR 69.107 - Gross and net tonnages.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 2 2010-10-01 2010-10-01 false Gross and net tonnages. 69.107 Section 69.107 Shipping... MEASUREMENT OF VESSELS Standard Measurement System § 69.107 Gross and net tonnages. (a) Gross tonnage is the... tonnage (§ 69.121(d)(1)). (b) Net tonnage is gross tonnage less deductions under §§ 69.119 and 69.121....

  5. 46 CFR 69.107 - Gross and net tonnages.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 2 2013-10-01 2013-10-01 false Gross and net tonnages. 69.107 Section 69.107 Shipping... MEASUREMENT OF VESSELS Standard Measurement System § 69.107 Gross and net tonnages. (a) Gross tonnage is the... tonnage (§ 69.121(d)(1)). (b) Net tonnage is gross tonnage less deductions under §§ 69.119 and 69.121....

  6. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... farming or fishing (including oyster farming), or (ii) If at least two-thirds of the individual's total... fishing (including oyster farming) (with respect to declarations of estimated tax for taxable years... estimated gross income from farming is the estimated income resulting from oyster farming, the...

  7. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... farming or fishing (including oyster farming), or (ii) If at least two-thirds of the individual's total... fishing (including oyster farming) (with respect to declarations of estimated tax for taxable years... estimated gross income from farming is the estimated income resulting from oyster farming, the...

  8. 26 CFR 1.469-7 - Treatment of self-charged items of interest income and deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... percent of the stock of X, a calendar year S corporation. E borrows $30,000 from X, and pays X $3,000 of... and F each receive $1,500 as their pro rata share of X's interest income from the loan for the taxable year. (ii) X has gross income for X's taxable year from interest charged to E (X's...

  9. 26 CFR 1.469-7 - Treatment of self-charged items of interest income and deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... percent of the stock of X, a calendar year S corporation. E borrows $30,000 from X, and pays X $3,000 of... and F each receive $1,500 as their pro rata share of X's interest income from the loan for the taxable year. (ii) X has gross income for X's taxable year from interest charged to E (X's...

  10. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18...

  11. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18...

  12. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18...

  13. 26 CFR 1.1382-6 - Taxable income of cooperatives; treatment of earnings received after patronage occurred.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... earnings received after patronage occurred. 1.1382-6 Section 1.1382-6 Internal Revenue INTERNAL REVENUE... Patrons § 1.1382-6 Taxable income of cooperatives; treatment of earnings received after patronage occurred. If earnings derived from business done with or for patrons are includible in the gross income of...

  14. 26 CFR 1.806-1 - Adjustment for certain reserves.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., 1954, a life insurance company writing contracts other than life insurance or annuity contracts (either separately or combined with noncancellable health and accident insurance contracts) must add to its life insurance company taxable income (as a factor in determining 1954 adjusted taxable income) an amount...

  15. 26 CFR 1.806-1 - Adjustment for certain reserves.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... insurance company writing contracts other than life insurance or annuity contracts (either separately or combined with noncancellable health and accident insurance contracts) must add to its life insurance company taxable income (as a factor in determining 1954 adjusted taxable income) an amount equal to...

  16. 14 CFR Appendix - Example of SIFL Adjustment

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Example of SIFL Adjustment Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) POLICY STATEMENTS STATEMENTS OF GENERAL POLICY Policies Relating to Rates and Tariffs Treatment of deferred Federal income taxes for rate purposes. Pt. 399, Subpt....

  17. Estimating Energy Expenditure using Individualized, Power-Specific Gross Efficiencies.

    PubMed

    Homestead, E P; Peterman, J E; Kane, L A; Contini, E J; Byrnes, W C

    2016-12-01

    Our purpose was to determine if using an individual's power-specific gross efficiency improves the accuracy of estimating energy expenditure from cycling power. 30 subjects performed a graded cycling test to develop 4 gross efficiencies: individual power-specific gross efficiencies, a group mean power-specific gross efficiency, individual fixed gross efficiencies, and a group mean fixed gross efficiency. Energy expenditure was estimated from power using these different gross efficiencies and compared to measured energy expenditure during moderate- and hard-intensity constant-power and 2 variable-power cycling bouts. Estimated energy expenditures using individual or group mean power-specific gross efficiencies were not different from measured energy expenditure across all cycling bouts (p>0.05). To examine the intra-individual variability of the estimates, absolute difference scores (absolute value of estimated minus measured energy expenditure) were compared, where values closer to zero represent more accurate individual estimates. The absolute difference score using individual power-specific gross efficiencies was significantly lower compared to the other gross efficiencies across all cycling bouts (p<0.01). Significant and strong correlations (r≥0.97, p<0.001) were found across all cycling bouts between estimated and measured energy expenditures using individual power-specific gross efficiencies. In conclusion, using an individual's power-specific gross efficiency significantly improves their energy expenditure estimate across different power outputs.

  18. The Gross Motor Skills of Children with Mild Learning Disabilities

    ERIC Educational Resources Information Center

    Nonis, Karen P.; Jernice, Tan Sing Yee

    2014-01-01

    Many international studies have examined the gross motor skills of children studying in special schools while local studies of such nature are limited. This study investigated the gross motor skills of children with Mild Learning Disabilities (MLD; n = 14, M age = 8.93 years, SD = 0.33) with the Test of Gross Motor Development-2 (TGMD-2, Ulrich,…

  19. Universities' Royalty Income Increased 33% in 1997, Reaching $446-Million.

    ERIC Educational Resources Information Center

    Basinger, Julianne

    1999-01-01

    According to an annual survey, 132 U.S. research universities earned over $446 million in royalties from inventions in fiscal 1997, and received 2,239 patents. The University of California was the top earner. Data provided on the top-earning institutions includes dollar amount of adjusted gross royalties received, number of licenses generating…

  20. 7 CFR 1980.348 - Adjusted annual income.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... in § 1980.302(a); or (3) A full-time student aged 18 or older. (b) A deduction of $400 for any..., hearing aids and batteries, home nursing care, monthly payments on accumulated major medical bills, and full-time nursing or institutional care which cannot be provided in the home for a member of...

  1. 7 CFR 1980.348 - Adjusted annual income.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... in § 1980.302(a); or (3) A full-time student aged 18 or older. (b) A deduction of $400 for any..., hearing aids and batteries, home nursing care, monthly payments on accumulated major medical bills, and full-time nursing or institutional care which cannot be provided in the home for a member of...

  2. 7 CFR 1980.348 - Adjusted annual income.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... in § 1980.302(a); or (3) A full-time student aged 18 or older. (b) A deduction of $400 for any..., hearing aids and batteries, home nursing care, monthly payments on accumulated major medical bills, and full-time nursing or institutional care which cannot be provided in the home for a member of...

  3. 7 CFR 1980.348 - Adjusted annual income.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... in § 1980.302(a); or (3) A full-time student aged 18 or older. (b) A deduction of $400 for any..., hearing aids and batteries, home nursing care, monthly payments on accumulated major medical bills, and full-time nursing or institutional care which cannot be provided in the home for a member of...

  4. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Losses from sales or exchanges of capital assets during the taxable year, which are disallowed as.... This amount represents a loss of $25,000 from the sale or exchange of capital assets during the taxable... of capital assets during the taxable year ended December 31, 1955. In computing accumulated...

  5. 7 CFR 1980.348 - Adjusted annual income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., hearing aids and batteries, home nursing care, monthly payments on accumulated major medical bills, and full-time nursing or institutional care which cannot be provided in the home for a member of the... elderly family as defined in § 1980.302(a). (c) A deduction for the care of minors 12 years of age...

  6. Gross shell structure of moments of inertia

    SciTech Connect

    Deleplanque, M.A.; Frauendorf, S.; Pashkevich, V.V.; Chu, S.Y.; Unzhakova, A.

    2002-07-01

    Average yrast moments of inertia at high spins, where the pairing correlations are expected to be largely absent, were found to deviate from the rigid-body values. This indicates that shell effects contribute to the moment of inertia. We discuss the gross dependence of moments of inertia and shell energies on the neutron number in terms of the semiclassical periodic orbit theory. We show that the ground-state shell energies, nuclear deformations and deviations from rigid-body moments of inertia are all due to the same periodic orbits.

  7. Income distribution impacts of climate change mitigation policy in the Susquehanna River Basin Economy

    SciTech Connect

    Oladosu, Gbadebo A

    2007-01-01

    We examine the cost-side income distribution impacts of a carbon tax in the Susquehanna River Basin (SRB) Region of the United States utilizing a computable general equilibrium model. We find the aggregate impacts of a $25/ton carbon tax on the SRB economy are likely to be negative but modest-an approximately one-third of 1% reduction in Gross Regional Product (GRP) in the short-run and double that amount in the long-run. However, unlike many previous studies, we find that the carbon tax is mildly progressive as measured by income bracket changes, per capita equivalent variation, and Gini coefficient changes based on expenditure patterns. The dominant factors affecting the distributional impacts are the pattern of output, income and consumption impacts that affect lower income groups relatively less than higher income ones, an increase in transfer payments favoring lower income groups, and decreased corporate profits absorbed primarily by higher income groups.

  8. Non-stationary individual and household income of poor, rich and middle classes in Mexico

    NASA Astrophysics Data System (ADS)

    Soriano-Hernández, P.; del Castillo-Mussot, M.; Córdoba-Rodríguez, O.; Mansilla-Corona, R.

    2017-01-01

    Despite Mexican peso crisis in 1994 followed by a severe economic recession, individual and household income distributions in the period 1992-2008 always exhibit a two-class structure; a highly fluctuating high-income class adjusted to a Pareto power-law distribution, and a low-income class (including poor and middle classes) adjusted to either Log-normal or Gamma distributions, where poor agents are defined as those with income below the maximum of the uni-modal distribution. Then the effects of crisis on the income distributions of the three classes are briefly analysed.

  9. Volunteering, income and health

    PubMed Central

    Detollenaere, Jens; Willems, Sara

    2017-01-01

    Separate literatures have related volunteering to health gains and income gains. We study the association between volunteering, income and health within one statistical framework. A state-of-the-art mediation analysis is conducted on data concerning the health, volunteering and sociodemographic characteristics of 42926 individuals within 29 European countries. We find that volunteering is positively associated to self-rated health. This association is partially mediated by household income. PMID:28273163

  10. 26 CFR 1.691(a)-2 - Inclusion in gross income by recipients.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... received. Example 5. (1) A owned and operated an apple orchard. During his lifetime, A sold and delivered 1,000 bushels of apples to X, a canning factory, but did not receive payment before his death. A also entered into negotiations to sell 3,000 bushels of apples to Y, a canning factory, but did not...

  11. 26 CFR 1.691(a)-2 - Inclusion in gross income by recipients.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... received. Example 5. (1) A owned and operated an apple orchard. During his lifetime, A sold and delivered 1,000 bushels of apples to X, a canning factory, but did not receive payment before his death. A also entered into negotiations to sell 3,000 bushels of apples to Y, a canning factory, but did not...

  12. 26 CFR 1.691(a)-2 - Inclusion in gross income by recipients.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... received. Example 5. (1) A owned and operated an apple orchard. During his lifetime, A sold and delivered 1,000 bushels of apples to X, a canning factory, but did not receive payment before his death. A also entered into negotiations to sell 3,000 bushels of apples to Y, a canning factory, but did not...

  13. 26 CFR 1.1385-1 - Amounts includible in patron's gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (c) of this section, and (2) The amount of any distribution received from a farmers', fruit growers... which was not deductible under section 212, or which is received with respect to the marketing or... received as a patronage dividend with respect to the marketing or purchasing of a capital asset (as...

  14. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (such as a pool, tennis court, or golf course)— (i) Which is located on the premises of the employer... (such as tennis courts, pool, and gym) would not qualify for the exclusion provided in this paragraph...

  15. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... dependent care assistance. Similarly, because section 117 (d) applies to tuition reductions, the exclusions under section 132 do not apply to free or discounted tuition provided to an employee by an organization operated by the employer, whether the tuition is for study at or below the graduate level. Of course,...

  16. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... dependent care assistance. Similarly, because section 117 (d) applies to tuition reductions, the exclusions under section 132 do not apply to free or discounted tuition provided to an employee by an organization operated by the employer, whether the tuition is for study at or below the graduate level. Of course,...

  17. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... dependent care assistance. Similarly, because section 117 (d) applies to tuition reductions, the exclusions under section 132 do not apply to free or discounted tuition provided to an employee by an organization operated by the employer, whether the tuition is for study at or below the graduate level. Of course,...

  18. 26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... such war losses which did not result in a reduction of any tax under chapter 1 or 2 of the Internal... but which did not result in a reduction of tax under chapter 1 or 2 of the Internal Revenue Code of... account of war losses which did result in a reduction of any such tax under chapter 1 or 2 of the...

  19. 26 CFR 1.863-1 - Allocation of gross income under section 863(a).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... transported via freighter and sold without additional production activities in a foreign country. Liquefaction of natural gas is not an additional production activity because liquefaction prepares the natural...

  20. 26 CFR 1.691(a)-2 - Inclusion in gross income by recipients.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... decedent kept his books by use of the cash receipts and disbursements method. Example 1. The decedent was... X Corporation at a cost of $100 per share. During his lifetime, A had entered into an agreement with... would sell the 10,000 shares of X Corporation stock owned by him at the book value of the stock at...

  1. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... determined under § 1.952-1(a), § 1.955-1(c), or § 1.955A-1(c), respectively. (2) One class of stock. If a controlled foreign corporation for a taxable year has only one class of stock outstanding, each United States... earnings and profits on a per share basis. (3) More than one class of stock—(i) In general. Subject...

  2. 26 CFR 1.863-1 - Allocation of gross income under section 863(a).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the United States. Example 3. Sale in third country. US Gold, a U.S. corporation, mines gold in country X, produces gold jewelry in the United States, and sells the jewelry in country Y. Assume that the fair market value of the gold at the export terminal in country X is $40, and that US Gold...

  3. Gross motor development of Nigerian children.

    PubMed

    Iloeje, S O; Obiekwe, V U; Kaine, W N

    1991-01-01

    A prospective study of 320 Nigerian children was undertaken to determine their pattern of motor development by recording the age at attainment of 12 gross-motor milestones. The children were all born full term and were neurologically normal at birth. They were recruited in the first week of life and seen at regular intervals in a well-baby clinic, where their parents were questioned about the ages at attainment of milestones. Results show that most gross-motor milestones were attained at earlier ages by these children than by children studied to establish norms for the traditional tests of motor development that have long been in use. Our findings confirm several previous reports which emphasize the more rapid attainment of motor milestones such as 'sit without support', 'crawl', 'stand well alone' and 'walk well alone' by black as compared with white children. But, conversely, a number of transitional milestones such as 'roll over', 'pull self to stand' and 'stand holding on' were achieved later by children in this study than by their non-African counterparts. Girls in this study were slightly advanced, relative to boys, in their attainment of most milestones. The results of this study have been incorporated into a chart which can be used in well-baby clinics to detect children with motor delay.

  4. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Optional adjustment to basis of partnership... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Transfers of Interests in A Partnership § 1.743-1 Optional adjustment to basis of partnership property. (a) Generally. The basis of partnership property...

  5. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Optional adjustment to basis of partnership... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Transfers of Interests in A Partnership § 1.743-1 Optional adjustment to basis of partnership property. (a) Generally. The basis of partnership property...

  6. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Optional adjustment to basis of partnership... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Transfers of Interests in A Partnership § 1.743-1 Optional adjustment to basis of partnership property. (a) Generally. The basis of partnership property...

  7. 26 CFR 1.6425-3 - Allowance of adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... may correct any mathematical error appearing on the application, and it may likewise make any...) Limitation. No application under section 6425 shall be allowed unless the amount of the adjustment is (1) at... Revenue Service shall act upon an application for an adjustment of overpayment of estimated income...

  8. 26 CFR 1.6425-3 - Allowance of adjustments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... may correct any mathematical error appearing on the application, and it may likewise make any...) Limitation. No application under section 6425 shall be allowed unless the amount of the adjustment is (1) at... Revenue Service shall act upon an application for an adjustment of overpayment of estimated income...

  9. 26 CFR 1.6425-3 - Allowance of adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... may correct any mathematical error appearing on the application, and it may likewise make any...) Limitation. No application under section 6425 shall be allowed unless the amount of the adjustment is (1) at... Revenue Service shall act upon an application for an adjustment of overpayment of estimated income...

  10. 26 CFR 1.6425-3 - Allowance of adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... may correct any mathematical error appearing on the application, and it may likewise make any...) Limitation. No application under section 6425 shall be allowed unless the amount of the adjustment is (1) at... Revenue Service shall act upon an application for an adjustment of overpayment of estimated income...

  11. Income Elasticity Literature Review

    EPA Science Inventory

    Following advice from the SAB Council, when estimating the economic value of reductions in air pollution-related mortality and morbidity risk, EPA accounts for the effect of personal income on the willingness to pay to reduce the risk of adverse health outcomes. These income grow...

  12. 26 CFR 1.336-4 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (AGUB) for target and the consequences of a gain recognition election. AGUB is the amount for which new... holder of nonrecently disposed stock of target may make a gain recognition election. The gain recognition... target must retain the gain recognition election statement. If a non-80-percent purchaser makes a...

  13. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... gain recognition election may be made for nonrecently purchased stock of target (or a target affiliate) only if a section 338 election is made for target (or the target affiliate). The gain recognition election is made by attaching a gain recognition statement to a timely filed Form 8023 for target. The...

  14. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... gain recognition election may be made for nonrecently purchased stock of target (or a target affiliate) only if a section 338 election is made for target (or the target affiliate). The gain recognition election is made by attaching a gain recognition statement to a timely filed Form 8023 for target. The...

  15. The AFIT gross motion control project

    NASA Technical Reports Server (NTRS)

    Leahy, M. B., Jr.

    1991-01-01

    The objective of the Gross Motion Control project is to study alternative control approaches that will provide payload invariant high speed trajectory tracking for nonrepetitive motions in free space. The research has concentrated on modifications to the model-based control structure. Development and evaluation is being actively pursued of both adaptive primary (inner loop) and robust secondary (output loop) controllers. In-house developments are compared and contrasted to the techniques proposed by other researchers. The case study for the evaluation is the first three links of a PUMA-560. Incorporating the principals of multiple model adaptive estimation, artificial neural networks, and Lyapunov theory into the model based paradigm has shown the potential for enhanced tracking. Secondary controllers based on Quantitative Feedback Theory, or augmented with auxiliary inputs, significantly improve the robustness to payload variations and unmodeled drive system dynamics. An overview is presented of the different concepts under investigation and a sample is provided of the latest experimental results.

  16. [Gross anatomy dissection and the legal control].

    PubMed

    Yamashina, Shohei; Shibata, Yosaburo

    2010-12-01

    In Japan, dissection of human body is generally prohibited by the Penal Code, i.e. the criminal law. However, the Postmortem Examination and Corpse Preservation Act allows for the dissection of the body in very limited situations, that include gross anatomy dissection and pathological and forensic autopsy in medical and dental schools. Growing numbers of co-medical schools have been founded more recently in Japan, and not a small number of co-medical schools try to adopt human body dissection in the course of anatomy education. The present short communication reminds us of the ways of thinking of the Postmortem Examination and Corpse Preservation Act and the Act on Body Donation for Medical and Dental Education in order that anatomy education in medical as well as co-medical schools takes place under the regulation by these two laws.

  17. A healthful options food station can improve satisfaction and generate gross profit in a worksite cafeteria.

    PubMed

    Kimathi, Amber N; Gregoire, Mary B; Dowling, Rebecca A; Stone, Marcelle K

    2009-05-01

    The objectives of this study were to determine customer satisfaction with a healthful options food station offered in a worksite cafeteria and document the financial contribution of such a station. The healthful options station featured daily entrées with fewer than 500 calories and less than 30% of calories from fat. Questionnaires from 655 (24.5% response) employees and students provided data on satisfaction with and usage of the station. The majority of the respondents who had purchased from the healthful options station were female (77.3%), white (51.6%), aged 30 to 50 years (52.0%), and had annual incomes of $60,000 to $100,000 (29.3%) or $20,000 to $39,999 (22.2%). Sales and gross profit from the healthful options station were compared to those of the comfort station. Customers were satisfied with attributes of the healthful options station (means >3 on a 5-point scale). Results of paired t tests suggested that customers who had purchased from the healthful options station rated the station significantly (P<0.001) higher for healthfulness of entrées, food presentation, food quality, overall quality of the cafeteria, length of line, and food choices available compared to their ratings for the cafeteria in general. The healthful options station generated average daily sales of $458 and gross profit of $306. However, the sales and gross profit were significantly (P<0.05) less than the comparison comfort station.

  18. 26 CFR 1.643(a)-6 - Income of foreign trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... capital gain from U.S. sources 30,000 Gross income from investments in Country X 40,000 Net short-term.... sources $30,000 Less: Net short-term capital loss from U.S. sources 5,000 Excess of net long-term capital gain over net short-term capital loss 25,000 Total 75,000 Less: Expenses allocable to income...

  19. 26 CFR 1.643(a)-6 - Income of foreign trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... capital gain from U.S. sources 30,000 Gross income from investments in Country X 40,000 Net short-term.... sources $30,000 Less: Net short-term capital loss from U.S. sources 5,000 Excess of net long-term capital gain over net short-term capital loss 25,000 Total 75,000 Less: Expenses allocable to income...

  20. Effect of temperate climate tree species on gross ammonification, gross nitrification and N2O formation

    NASA Astrophysics Data System (ADS)

    Brüggemann, N.; Rosenkranz, P.; Papen, H.; Butterbach-Bahl, K.

    2003-04-01

    Microbial nitrogen turnover processes in the soil, like ammonification, nitrification and denitrification, play an important role in the formation of nitrous oxide (N2O): (i) ammonification, because it releases nitrogen from organic material in the form of ammonium (NH4+), which in turn can serve as substrate for nitrification; (ii) nitrification itself (i.e. the turnover of NH4+ to nitrate, NO3-), during which nitric oxide (NO) and N2O can be released as by-products at varying ratios; (iii) denitrification, in which NO3- serves as electron acceptor and is converted to molecular nitrogen (N2) via NO and N2O as intermediates, that can also be partially lost to the atmosphere. Temperate forest soils are a substantial source of atmospheric N2O contributing up to 10% to the total atmospheric N2O budget. However, this figure is afflicted with a huge uncertainty due to a number of factors governing the soil N2O formation, consumption, release and uptake, which are not fully understood at present. To one of these factors belongs the influence of the tree species on nitrogen turnover processes in the soil and the formation of N trace gases related with them. The aim of the present work was to analyse this tree species effect for the temperate climate region. For this purpose the effect of five different temperate tree species, having the same age and growing on the same soil in direct vicinity to each other, on gross ammonification and gross nitrification as well as on N2O formation was investigated. The trees (common beech, Fagus sylvatica; pedunculate oak, Quercus robur; Norway spruce, Picea abies; Japanese larch, Larix leptolepis; mountain pine, Pinus mugo) were part of a species trial in Western Jutland, Denmark, established in 1965 on a former sandy heathland. Samples from the soil under these five tree species were taken in spring and in summer 2002, respectively, differentiating between organic layer and mineral soil. The gross rates of ammonification as well of

  1. Gross Motor Development in Children Aged 3-5 Years, United States 2012.

    PubMed

    Kit, Brian K; Akinbami, Lara J; Isfahani, Neda Sarafrazi; Ulrich, Dale A

    2017-02-14

    Objective Gross motor development in early childhood is important in fostering greater interaction with the environment. The purpose of this study is to describe gross motor skills among US children aged 3-5 years using the Test of Gross Motor Development (TGMD-2). Methods We used 2012 NHANES National Youth Fitness Survey (NNYFS) data, which included TGMD-2 scores obtained according to an established protocol. Outcome measures included locomotor and object control raw and age-standardized scores. Means and standard errors were calculated for demographic and weight status with SUDAAN using sample weights to calculate nationally representative estimates, and survey design variables to account for the complex sampling methods. Results The sample included 339 children aged 3-5 years. As expected, locomotor and object control raw scores increased with age. Overall mean standardized scores for locomotor and object control were similar to the mean value previously determined using a normative sample. Girls had a higher mean locomotor, but not mean object control, standardized score than boys (p < 0.05). However, the mean locomotor standardized scores for both boys and girls fell into the range categorized as "average." There were no other differences by age, race/Hispanic origin, weight status, or income in either of the subtest standardized scores (p > 0.05). Conclusions In a nationally representative sample of US children aged 3-5 years, TGMD-2 mean locomotor and object control standardized scores were similar to the established mean. These results suggest that standardized gross motor development among young children generally did not differ by demographic or weight status.

  2. Early-life mental disorders and adult household income in the World Mental Health Surveys

    PubMed Central

    Kawakami, Norito; Abdulghani, Emad Abdulrazaq; Alonso, Jordi; Bromet, Evelyn; Bruffaerts, Ronny; de Almeida, Jose Miguel Caldas; Chiu, Wai Tat; de Girolamo, Giovanni; de Graaf, Ron; Fayyad, John; Ferry, Finola; Florescu, Silvia; Gureje, Oye; Hu, Chiyi; Lakoma, Matthew D.; LeBlanc, William; Lee, Sing; Levinson, Daphna; Malhotra, Savita; Matschinger, Herbert; Medina-Mora, Maria Elena; Nakamura, Yosikazu; Browne, Mark A. Oakley; Okoliyski, Michail; Posada-Villa, Jose; Sampson, Nancy A.; Viana, Maria Carmen; Kessler, Ronald C.

    2012-01-01

    Background Better information on the human capital costs of early-onset mental disorders could increase sensitivity of policy-makers to the value of expanding initiatives for early detection-treatment. Data are presented on one important aspect of these costs: the associations of early-onset mental disorders with adult household income. Methods Data come from the WHO World Mental Health (WMH) Surveys in eleven high income, five upper-middle income, and six low/lower-middle income countries. Information about 15 lifetime DSM-IV mental disorders as of age of completing education, retrospectively assessed with the WHO Composite International Diagnostic Interview, was used to predict current household income among respondents ages 18-64 (n = 37,741) controlling for level of education. Gross associations were decomposed to evaluate mediating effects through major components of household income. Results Early-onset mental disorders are associated with significantly reduced household income in high and upper-middle income countries but not low/lower-middle income countries, with associations consistently stronger among women than men. Total associations are largely due to low personal earnings (increased unemployment, decreased earnings among the employed) and spouse earnings (decreased probabilities of marriage and, if married, spouse employment and low earnings of employed spouses). Individual-level effect sizes are equivalent to 16-33% of median within-country household income, while population-level effect sizes are in the range 1.0-1.4% of Gross Household Income. Conclusions Early mental disorders are associated with substantial decrements in income net of education at both individual and societal levels. Policy-makers should take these associations into consideration in making healthcare research and treatment resource allocation decisions. PMID:22521149

  3. The relationship between premedical coursework in gross anatomy and histology and medical school performance in gross anatomy and histology.

    PubMed

    Forester, Joseph P; McWhorter, David L; Cole, Maria S

    2002-03-01

    Many premedical students enroll in courses whose content will be encountered again during their medical education. Presumably, students believe this practice will lead to improved academic performance in corresponding medical school courses. Therefore, this study was undertaken to determine whether a premedical gross anatomy and/or histology course resulted in increased performance in corresponding medical school courses. A second aim of the study was to examine whether the type of premedical gross anatomy and/or histology course differentially affected medical school performance. A survey that assessed premedical gross anatomy and histology coursework was administered to 440 first-year medical students. The results from this survey showed that students with premedical gross anatomy (n = 236) and/or histology (n = 109) earned significantly more points in the corresponding medical school course than students without the premedical coursework (P < 0.05). Analysis of premedical course types revealed that students who took a gross anatomy course with prosected specimens (n = 35) earned significantly more points that those students without premedical gross anatomy coursework (P < 0.05). The results from this study suggest: 1) premedical gross anatomy and/or histology coursework improves academic performance in corresponding medical school courses, and 2) a premedical gross anatomy course with prosected specimens, a specific type of undergraduate course, significantly improves academic performance in medical gross anatomy.

  4. 42 CFR 102.81 - Calculation of benefits for lost employment income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... VACCINES SMALLPOX COMPENSATION PROGRAM Calculation and Payment of Benefits § 102.81 Calculation of benefits... of work lost as a result of a covered injury or its health complications if the smallpox vaccine... based on the smallpox vaccine recipient or vaccinia contact's gross employment income, which...

  5. 26 CFR 301.7654-1 - Coordination of U.S. and Guam individual income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., gross income consisting of compensation for military or naval service shall be taken into account... absent therefrom in compliance with military or naval orders and the compensation for military or naval... for military or naval service. In determining the amount of tax to be covered into the treasury...

  6. 26 CFR 1.1411-4 - Definition of net investment income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... indirectly owns an interest in a passive foreign investment company (PFIC). (3) Treatment of income from... disregarded as an entity separate from its owner under § 301.7701-3), the determination of whether gross.... (3) The following examples illustrate the provisions of this paragraph (b). For purposes of...

  7. 42 CFR 102.81 - Calculation of benefits for lost employment income.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... VACCINES SMALLPOX COMPENSATION PROGRAM Calculation and Payment of Benefits § 102.81 Calculation of benefits... of work lost as a result of a covered injury or its health complications if the smallpox vaccine... based on the smallpox vaccine recipient or vaccinia contact's gross employment income, which...

  8. 42 CFR 102.81 - Calculation of benefits for lost employment income.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... VACCINES SMALLPOX COMPENSATION PROGRAM Calculation and Payment of Benefits § 102.81 Calculation of benefits... of work lost as a result of a covered injury or its health complications if the smallpox vaccine... based on the smallpox vaccine recipient or vaccinia contact's gross employment income, which...

  9. 42 CFR 102.81 - Calculation of benefits for lost employment income.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... VACCINES SMALLPOX COMPENSATION PROGRAM Calculation and Payment of Benefits § 102.81 Calculation of benefits... of work lost as a result of a covered injury or its health complications if the smallpox vaccine... based on the smallpox vaccine recipient or vaccinia contact's gross employment income, which...

  10. 42 CFR 102.81 - Calculation of benefits for lost employment income.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... VACCINES SMALLPOX COMPENSATION PROGRAM Calculation and Payment of Benefits § 102.81 Calculation of benefits... of work lost as a result of a covered injury or its health complications if the smallpox vaccine... based on the smallpox vaccine recipient or vaccinia contact's gross employment income, which...

  11. On the relationship between income, fertility rates and the state of democracy in society

    NASA Astrophysics Data System (ADS)

    Hutzler, S.; Sommer, C.; Richmond, P.

    2016-06-01

    Empirical data for 145 countries shows a strong correlation between the gross national income per capita and the political form of their governance, as specified by the so-called democracy index. We interpret this relationship in analogy to phase transitions between different states of matter, using concepts of statistical physics. Fertility rates play the role of binding energy in solid state physics.

  12. Gross revenue risk in Swiss dairy farming.

    PubMed

    El Benni, N; Finger, R

    2013-02-01

    This study investigated how agricultural policy reforms, including market liberalization and market deregulation, have influenced gross revenue risk of Swiss dairy producers using farm-level panel data between 1990 and 2009. Based on detrended data, variance decomposition was applied to assess how output prices and yields contributed to revenue risk over 3 different periods: the whole period (1990-2009), the first decade (1990-1999), and the second decade (1999-2009). In addition, the effect of expected changes in animal-based support for roughage-consuming cattle and price volatility on revenue risk was evaluated using a simulation model. Prices were the main contributor to revenue risk, even if the importance of yield risk increased over time. Swiss dairy producers can profit from natural hedge but market deregulation and market liberalization have reduced the natural hedge at the farm level. An increase in price volatility would substantially increase revenue risk and would, together with the abandonment of direct payments, reduce the comparative advantage of dairy production for risk-averse decision makers. Depending on other available risk management strategies, price risk management instruments might be a valuable solution for Swiss dairy producers in the future.

  13. Systematically describing gross lesions in corals

    USGS Publications Warehouse

    Work, T.; Aeby, G.

    2006-01-01

    Many coral diseases are characterized based on gross descriptions and, given the lack or difficulty of applying existing laboratory tools to understanding causes of coral diseases, most new diseases will continued to be described based on appearance in the field. Unfortunately, many existing descriptions of coral disease are ambiguous or open to subjective interpretation, making comparisons between oceans problematic. One reason for this is that the process of describing lesions is often confused with that of assigning causality for the lesion. However, causality is usually something not obtained in the field and requires additional laboratory tests. Because a concise and objective morphologic description provides the foundation for a case definition of any disease, there is a need for a consistent and standardized process to describe lesions of corals that focuses on morphology. We provide a framework to systematically describe and name diseases in corals involving 4 steps: (1) naming the disease, (2) describing the lesion, (3) formulating a morphologic diagnosis and (4) formulating an etiologic diagnosis. This process focuses field investigators on describing what they see and separates the process of describing a lesion from that of inferring causality, the latter being more appropriately done using laboratory techniques.

  14. Gross-Pitaevskii model of pulsar glitches

    NASA Astrophysics Data System (ADS)

    Warszawski, L.; Melatos, A.

    2011-08-01

    The first large-scale quantum mechanical simulations of pulsar glitches are presented, using a Gross-Pitaevskii model of the crust-superfluid system in the presence of pinning. Power-law distributions of simulated glitch sizes are obtained, in accord with astronomical observations, with exponents ranging from -0.55 to -1.26. Examples of large-scale simulations, containing ˜200 vortices, reveal that these statistics persist in the many-vortex limit. Waiting-time distributions are also constructed. These and other statistics support the hypothesis that catastrophic unpinning mediated by collective vortex motion produces glitches; indeed, such collective events are seen in time-lapse movies of superfluid density. Three principal trends are observed. (1) The glitch rate scales proportional to the electromagnetic spin-down torque. (2) A strong positive correlation is found between the strength of vortex pinning and mean glitch size. (3) The spin-down dynamics depend less on the pinning site abundance once the latter exceeds one site per vortex, suggesting that unpinned vortices travel a distance comparable to the intervortex spacing before repinning.

  15. 26 CFR 1.936-6 - Intangible property income when an election out is made: Cost sharing and profit split options...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... gross income with respect to such units under section 936(h)(5)(C)(i)(II), and the income derived by the... (h)(5)(C)(i)(II). For purposes of computing total sales in the denominator of the cost sharing... must be made. See, however, section 936(h)(5)(C)(i)(III)(a) with respect to the increase in the...

  16. 26 CFR 1.863-3AT - Income from the sale of personal property derived partly from within and partly from without the...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... derived partly from within and partly from without the United States (temporary regulations). 1.863-3AT....863-3AT Income from the sale of personal property derived partly from within and partly from without... production price has not been established as provided under Example (1), the gross income derived from...

  17. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  18. International, High-Ability Adventures: An Interview with Miraca Gross

    ERIC Educational Resources Information Center

    Henshon, Suzanna E.

    2006-01-01

    This article presents an interview with Dr. Miraca Gross, Professor of Gifted Education, and Director of the Gifted Education Research, Resource, and Information Centre (GERRIC), at the University of New South Wales in Sydney, Australia. Dr. Gross is a leading international authority on the education of gifted and talented children, particularly…

  19. Guidelines for Standard Photography in Gross and Clinical Anatomy

    ERIC Educational Resources Information Center

    Barut, Cagatay; Ertilav, Hakan

    2011-01-01

    Photography has a widespread usage in medicine and anatomy. In this review, authors focused on the usage of photography in gross and clinical anatomy. Photography in gross and clinical anatomy is not only essential for accurate documentation of morphological findings but also important in sharing knowledge and experience. Photographs of cadavers…

  20. 40 CFR 403.15 - Net/Gross calculation.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 30 2012-07-01 2012-07-01 false Net/Gross calculation. 403.15 Section... STANDARDS GENERAL PRETREATMENT REGULATIONS FOR EXISTING AND NEW SOURCES OF POLLUTION § 403.15 Net/Gross... of the Industrial User, the applicable Standard will be calculated on a “net” basis (i.e.,...

  1. 40 CFR 403.15 - Net/Gross calculation.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 29 2014-07-01 2012-07-01 true Net/Gross calculation. 403.15 Section... STANDARDS GENERAL PRETREATMENT REGULATIONS FOR EXISTING AND NEW SOURCES OF POLLUTION § 403.15 Net/Gross... of the Industrial User, the applicable Standard will be calculated on a “net” basis (i.e.,...

  2. Psychiatric Symptoms in Children with Gross Motor Problems

    ERIC Educational Resources Information Center

    Emck, Claudia; Bosscher, Ruud J.; van Wieringen, Piet C. W.; Doreleijers, Theo; Beek, Peter J.

    2012-01-01

    Children with psychiatric disorders often demonstrate gross motor problems. This study investigates if the reverse also holds true by assessing psychiatric symptoms present in children with gross motor problems. Emotional, behavioral, and autism spectrum disorders (ASD), as well as psychosocial problems, were assessed in a sample of 40 children…

  3. 33 CFR 117.449 - Grosse Tete Bayou.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 33 Navigation and Navigable Waters 1 2013-07-01 2013-07-01 false Grosse Tete Bayou. 117.449 Section 117.449 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY BRIDGES DRAWBRIDGE OPERATION REGULATIONS Specific Requirements Louisiana § 117.449 Grosse Tete Bayou. The...

  4. 33 CFR 117.449 - Grosse Tete Bayou.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 33 Navigation and Navigable Waters 1 2011-07-01 2011-07-01 false Grosse Tete Bayou. 117.449 Section 117.449 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY BRIDGES DRAWBRIDGE OPERATION REGULATIONS Specific Requirements Louisiana § 117.449 Grosse Tete Bayou. (a) The draw...

  5. 33 CFR 117.449 - Grosse Tete Bayou.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 33 Navigation and Navigable Waters 1 2014-07-01 2014-07-01 false Grosse Tete Bayou. 117.449 Section 117.449 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY BRIDGES DRAWBRIDGE OPERATION REGULATIONS Specific Requirements Louisiana § 117.449 Grosse Tete Bayou. The...

  6. 33 CFR 117.449 - Grosse Tete Bayou.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 33 Navigation and Navigable Waters 1 2012-07-01 2012-07-01 false Grosse Tete Bayou. 117.449 Section 117.449 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY BRIDGES DRAWBRIDGE OPERATION REGULATIONS Specific Requirements Louisiana § 117.449 Grosse Tete Bayou. (a) The draw...

  7. 33 CFR 117.449 - Grosse Tete Bayou.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 1 2010-07-01 2010-07-01 false Grosse Tete Bayou. 117.449 Section 117.449 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY BRIDGES DRAWBRIDGE OPERATION REGULATIONS Specific Requirements Louisiana § 117.449 Grosse Tete Bayou. (a) The draw...

  8. The Gross Anatomy Course: An Analysis of Its Importance

    ERIC Educational Resources Information Center

    Bockers, Anja; Jerg-Bretzke, Lucia; Lamp, Christoph; Brinkmann, Anke; Traue, Harald C.; Bockers, Tobias M.

    2010-01-01

    The gross anatomy dissection course is a cost-intensive piece of undergraduate medical education that students and professionals alike describe as very important within the overall medical curriculum. We sought to understand more explicitly students' valuation of gross anatomy as an "important" course and so developed a quantitative…

  9. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 2 2011-10-01 2011-10-01 false Spaces deducted from gross tonnage. 69.119 Section 69... VESSELS MEASUREMENT OF VESSELS Standard Measurement System § 69.119 Spaces deducted from gross tonnage. (a) Purpose. This section lists the requirements for spaces (other than propelling machinery spaces under §...

  10. Potential predictors of changes in gross motor function during various tasks for children with cerebral palsy: a follow-up study.

    PubMed

    Chen, Chia-ling; Chen, Chung-yao; Chen, Hsieh-ching; Liu, Wen-yu; Shen, I-hsuan; Lin, Keh-chung

    2013-01-01

    Very few studies have investigated predictors of change in various gross motor outcomes in ambulatory children with cerebral palsy (CP). The aim of this study was to identify potential predictors for change in gross motor outcomes measured during various tasks in children with CP. A group of 45 children (age, 6-15 years) with CP and 7 potential predictors were identified, including age, gender, CP subtypes, gross motor function classification system (GMFCS) levels, abdominal muscle endurance, and muscles strength of knee extensor and knee flexor measured by isokinetic dynanometer. Motor outcome was assessed by means of the gross motor composite (GMC) of Bruininks-Oseretsky Test of Motor Proficiency (BOTMP), including four gross motor subtests: running speed and agility (RSA), balance (BAL), bilateral coordination (BCO), and strength (STR). The outcomes were measured at baseline and 12-week later (follow-up). The regression analyses showed that knee extensor strength was a robust predictor of change in BAL, BCO, and GMC (adjusted R(2) = 0.07-0.19, P<0.05). Additionally, abdominal muscle strength was a negative predictor for the changes in the RSA (adjusted R(2) = 0.08, P<0.05). However, STR model revealed no significant predictors. These findings suggest that ambulatory children with greater knee muscle strength may benefit more from therapy than those with lower strength. The knee muscle strength can be used as a biomarker to predict the changes in the gross motor functions.

  11. Quantification of global gross forest cover loss.

    PubMed

    Hansen, Matthew C; Stehman, Stephen V; Potapov, Peter V

    2010-05-11

    A globally consistent methodology using satellite imagery was implemented to quantify gross forest cover loss (GFCL) from 2000 to 2005 and to compare GFCL among biomes, continents, and countries. GFCL is defined as the area of forest cover removed because of any disturbance, including both natural and human-induced causes. GFCL was estimated to be 1,011,000 km(2) from 2000 to 2005, representing 3.1% (0.6% per year) of the year 2000 estimated total forest area of 32,688,000 km(2). The boreal biome experienced the largest area of GFCL, followed by the humid tropical, dry tropical, and temperate biomes. GFCL expressed as the proportion of year 2000 forest cover was highest in the boreal biome and lowest in the humid tropics. Among continents, North America had the largest total area and largest proportion of year 2000 GFCL. At national scales, Brazil experienced the largest area of GFCL over the study period, 165,000 km(2), followed by Canada at 160,000 km(2). Of the countries with >1,000,000 km(2) of forest cover, the United States exhibited the greatest proportional GFCL and the Democratic Republic of Congo the least. Our results illustrate a pervasive global GFCL dynamic. However, GFCL represents only one component of net change, and the processes driving GFCL and rates of recovery from GFCL differ regionally. For example, the majority of estimated GFCL for the boreal biome is due to a naturally induced fire dynamic. To fully characterize global forest change dynamics, remote sensing efforts must extend beyond estimating GFCL to identify proximate causes of forest cover loss and to estimate recovery rates from GFCL.

  12. 26 CFR 1.482-7T - Methods to determine taxable income in connection with a cost sharing arrangement (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement (temporary). 1.482-7T Section 1.482-7T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Adjustments § 1.482-7T Methods to determine taxable...

  13. 26 CFR 1.482-7T - Methods to determine taxable income in connection with a cost sharing arrangement (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement (temporary). 1.482-7T Section 1.482-7T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-7T Methods to...

  14. Income and Child Development

    PubMed Central

    Berger, Lawrence M.; Paxson, Christina; Waldfogel, Jane

    2010-01-01

    We examine how income is associated with the home environments and the cognitive and behavioral development of pre-school children, using data from a birth cohort study of children born at the end of the 20th century. Lower-income 3-year-old children are more likely than wealthier children to live in homes with inadequate physical environments and to have mothers who are more likely to be stressed, depressed, harsh and unresponsive. Additionally, low income children have lower PPVT scores, more mother-reported aggressive, withdrawn, and anxious behavior problems, and also more interviewer-reported problems with behavior, than more affluent children. A key policy question is whether increases in the incomes of poor families would result in improvements in children’s outcomes, at least in part through improvements in the home environment. This question is difficult to answer using observational data. However, we argue that, even under the most generous interpretation of the associations we estimate, large income transfer programs would have relatively small effects on children’s cognitive and behavioral outcomes. PMID:20368763

  15. Non-crisis economies must make adjustments too. World Economy survey.

    PubMed

    1999-01-01

    This article presents ¿The World Economy in 1999,¿ a report prepared by the UN Department of Economic and Social Affairs (DESA). It was noted in the report that 39 developing countries had gross domestic product (GDP) per capita growth exceeding 3% in 1996, compared to just 13 countries in 1999. This indicates that 32 developing countries would suffer a decline in GDP per capita by the year 2000 as compared to 14 in 1996. In addition, slow growth has been recorded at just 2% in 1998 and 1999, with only continued growth in North America and Europe keeping the world economy going. Continued slow growth was expected for the year 2000. In terms of income, commodity prices have fallen in developing countries. Net transfer of financial resources from developing countries was almost $60 billion in 1998, compared to positive flows of about $35 billion in the first half of the 1990s. Overall, the brunt of world economic slow-down had been borne by the developing and transition economies. Thus, according to Mr. Nitin Desai, it is important that there is a coordinated policy response to crisis situations, rather than expecting the crisis economies to undertake the bulk of adjustment actions. There are advantages in coordination, which should include developing countries and the Group of Seven.

  16. 29 CFR 2575.209b-1 - Adjusted civil penalty under section 209(b).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.209b-1 Adjusted civil penalty under section 209(b). In accordance with the...) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is hereby increased...

  17. 29 CFR 2575.502c-1 - Adjusted civil penalty under section 502(c)(1).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-1 Adjusted civil penalty under section 502(c)(1). In accordance with the... section 502(c)(1) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  18. 29 CFR 2575.502c-6 - Adjusted civil penalty under section 502(c)(6).

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-6 Adjusted civil penalty under section 502(c)(6). In accordance with the... section 502(c)(6) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  19. 29 CFR 2575.502c-5 - Adjusted civil penalty under section 502(c)(5).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-5 Adjusted civil penalty under section 502(c)(5). In accordance with the... section 502(c)(5) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  20. 29 CFR 2575.209b-1 - Adjusted civil penalty under section 209(b).

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.209b-1 Adjusted civil penalty under section 209(b). In accordance with the...) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is hereby increased...

  1. 29 CFR 2575.502c-2 - Adjusted civil penalty under section 502(c)(2).

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-2 Adjusted civil penalty under section 502(c)(2). In accordance with the... section 502(c)(2) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  2. 29 CFR 2575.209b-1 - Adjusted civil penalty under section 209(b).

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.209b-1 Adjusted civil penalty under section 209(b). In accordance with the...) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is hereby increased...

  3. 29 CFR 2575.502c-1 - Adjusted civil penalty under section 502(c)(1).

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-1 Adjusted civil penalty under section 502(c)(1). In accordance with the... section 502(c)(1) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  4. 29 CFR 2575.502c-3 - Adjusted civil penalty under section 502(c)(3).

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-3 Adjusted civil penalty under section 502(c)(3). In accordance with the... section 502(c)(3) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  5. 29 CFR 2575.502c-3 - Adjusted civil penalty under section 502(c)(3).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-3 Adjusted civil penalty under section 502(c)(3). In accordance with the... section 502(c)(3) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  6. 29 CFR 2575.502c-2 - Adjusted civil penalty under section 502(c)(2).

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-2 Adjusted civil penalty under section 502(c)(2). In accordance with the... section 502(c)(2) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  7. 29 CFR 2575.502c-3 - Adjusted civil penalty under section 502(c)(3).

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-3 Adjusted civil penalty under section 502(c)(3). In accordance with the... section 502(c)(3) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  8. 29 CFR 2575.502c-2 - Adjusted civil penalty under section 502(c)(2).

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-2 Adjusted civil penalty under section 502(c)(2). In accordance with the... section 502(c)(2) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  9. 29 CFR 2575.502c-6 - Adjusted civil penalty under section 502(c)(6).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-6 Adjusted civil penalty under section 502(c)(6). In accordance with the... section 502(c)(6) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  10. 29 CFR 2575.502c-3 - Adjusted civil penalty under section 502(c)(3).

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-3 Adjusted civil penalty under section 502(c)(3). In accordance with the... section 502(c)(3) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  11. 29 CFR 2575.502c-1 - Adjusted civil penalty under section 502(c)(1).

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-1 Adjusted civil penalty under section 502(c)(1). In accordance with the... section 502(c)(1) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  12. 29 CFR 2575.209b-1 - Adjusted civil penalty under section 209(b).

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.209b-1 Adjusted civil penalty under section 209(b). In accordance with the...) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is hereby increased...

  13. 29 CFR 2575.502c-1 - Adjusted civil penalty under section 502(c)(1).

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-1 Adjusted civil penalty under section 502(c)(1). In accordance with the... section 502(c)(1) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  14. 29 CFR 2575.502c-2 - Adjusted civil penalty under section 502(c)(2).

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-2 Adjusted civil penalty under section 502(c)(2). In accordance with the... section 502(c)(2) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  15. 29 CFR 2575.502c-5 - Adjusted civil penalty under section 502(c)(5).

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-5 Adjusted civil penalty under section 502(c)(5). In accordance with the... section 502(c)(5) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  16. 29 CFR 2575.502c-6 - Adjusted civil penalty under section 502(c)(6).

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-6 Adjusted civil penalty under section 502(c)(6). In accordance with the... section 502(c)(6) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  17. 29 CFR 2575.502c-5 - Adjusted civil penalty under section 502(c)(5).

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-5 Adjusted civil penalty under section 502(c)(5). In accordance with the... section 502(c)(5) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  18. 29 CFR 2575.502c-6 - Adjusted civil penalty under section 502(c)(6).

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-6 Adjusted civil penalty under section 502(c)(6). In accordance with the... section 502(c)(6) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  19. 29 CFR 2575.502c-5 - Adjusted civil penalty under section 502(c)(5).

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-5 Adjusted civil penalty under section 502(c)(5). In accordance with the... section 502(c)(5) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  20. 29 CFR 2575.502c-2 - Adjusted civil penalty under section 502(c)(2).

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-2 Adjusted civil penalty under section 502(c)(2). In accordance with the... section 502(c)(2) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  1. 29 CFR 2575.502c-3 - Adjusted civil penalty under section 502(c)(3).

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ACT OF 1974 ADJUSTMENT OF CIVIL PENALTIES UNDER ERISA TITLE I Adjustment of Civil Penalties Under ERISA Title I § 2575.502c-3 Adjusted civil penalty under section 502(c)(3). In accordance with the... section 502(c)(3) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), is...

  2. Estimating the gross moist stability in shallow and deep convection

    NASA Astrophysics Data System (ADS)

    Chen, C. A.; Jong, B. T.; Chou, C.

    2015-12-01

    Gross moist stability has been used to study the link between tropical deep convection and large scale circulation in a moist static energy (MSE) budget. Here we aim to calculate the gross moist stability from more realistic profiles of vertical velocity and extend it beyond deep convection, adding shallow convection. Based on a principal component analysis, we were able to decompose the vertical velocity into two leading modes, which are dominated by deep and shallow convection, respectively. According to the deep and shallow modes, we calculate the gross moist stability for these two modes and discuss the roles of deep and shallow convection in the MSE budget. The gross moist stability of deep convection tends to be positive in the tropics, while that of shallow convection is negative over most areas of the tropics. This implies that deep convection exports MSE to stabilize the atmosphere and shallow convection imports MSE to enhance deep convection and destabilize the atmosphere. Based on the spatial distribution, moisture tends to reduce the gross moist stability of deep convection, while dry static energy has little impact. Deeper deep convection tends to have greater gross moist stability. For shallow convection, on the other hand, the gross moist stability is affected not only by low-level moisture but also mid-level moisture. Both moister low-level and drier mid-level moisture reduce the gross moist stability of shallow convection. Greater low-level dry static energy, which is associated with warmer sea surface temperature, also tends to reduce gross moist stability.

  3. Gross nitrogen retranslocation within a canopy of Quercus serrata saplings.

    PubMed

    Ueda, Miki U

    2012-07-01

    Nitrogen (N) retranslocation within tree canopies has been intensively studied and assumed to function as a one-way process (e.g., from older to newer leaves). However, recent studies have found that both N output and input occur in individual leaves, suggesting that 'gross' N retranslocation exists behind 'net' N retranslocation. In the present study, the amount and direction of gross N retranslocation within a canopy of deciduous oak Quercus serrata Thunb. ex. Murray saplings were investigated. Labeling was conducted with leaves of Q. serrata saplings cultivated under conditions of low-N (LN) or high-N (HN) fertility. Subsequently, N movement within the canopy was traced. Leaves at two different positions in the canopy (top and lateral) were labeled to determine the direction of gross N retranslocation. To detect seasonal differences, the leaf-labeling experiment was conducted twice during the early and late phases of the growing season. In addition, to compare the quantitative importance of gross N retranslocation and root N uptake, the latter was determined by labeling Q. serrata roots. The N-labeling experiment revealed gross N retranslocation among leaves, i.e., from top to lateral, lateral to top and lateral to lateral positions. Gross N retranslocation was quantitatively more important than root uptake, especially for plants cultivated at LN fertility. Season also affected the amount of gross N retranslocation, and these effects differed between LN and HN fertilities. These findings suggest that N allocation within a canopy is controlled dynamically by both gross N output and input. The mechanisms controlling gross N output and input likely function as key determinants of N allocation within a tree canopy.

  4. A matter of perception: exploring the role of income satisfaction in the income-mortality relationship in German survey data 1995-2010.

    PubMed

    Miething, Alexander

    2013-12-01

    Individual- and community-level income has been shown to be linked to social inequalities in health and mortality. On the individual level, social comparisons and relative deprivation resulting from them have been identified as relevant mechanisms involved in the relationship between income and health, but it is mainly income-based measures of relative deprivation that have been considered in previous studies. Using income satisfaction, this study employs a perception-based indicator of relative deprivation. The study, covering the period between 1995 and 2010, utilized the German Socio-Economic Panel. The follow-up included 11,056 men and 11,512 women at employment age 25-64. Discrete-time survival analysis with Cox regression was performed to estimate the effects of relative income position and income satisfaction on all-cause mortality. The univariate analysis revealed an income gradient on mortality and further showed a strong association between income satisfaction and survival. After education and employment status were adjusted for, the effect of discontent with income on mortality was still present in the female sample, whereas in the male sample only the income gradient prevailed. When self-rated health was controlled for, the hazard ratios of income satisfaction attenuated and turned non-significant for both men and women while the effects of income position remained stable. In conclusion, the findings suggest that income satisfaction and income position measure different aspects of income inequality and complement one another. Income satisfaction appeared to be a possible contributing component to the causal pathway between income and mortality.

  5. 29 CFR 779.259 - What is included in annual gross volume.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Coverage Annual Gross Volume of Sales Made Or Business Done § 779.259 What is included in annual gross volume. (a) The annual gross volume of sales made or business done of an enterprise consists of its gross receipts from all types of sales made and business done during a 12-month period. The gross volume of...

  6. Gross lesions of alimentary disease in adult cattle.

    PubMed

    Njaa, Bradley L; Panciera, Roger J; Clark, Edward G; Lamm, Catherine G

    2012-11-01

    The purpose of the gross necropsy examination of the gastrointestinal tract is to recognize the presence of lesions, thus requiring a basic understanding of its normal appearance and anatomy. This article highlights gross changes to the gastrointestinal tract of adult cattle that help place the disease processes into broad categories. Although few gross lesions reach the zenith of pathognomonic, there are numerous lesions that, when considered in aggregate with history (eg, number of animals affected, environment, duration of signs, time of onset relative to management changes, previous management) and clinical signs, can help narrow the spectrum of causes, provide a basis for a strong presumptive diagnosis, and focus diagnostic test selection.

  7. Schooling and Income Distribution

    ERIC Educational Resources Information Center

    Marin, Alan; Psacharopoulos, George

    1976-01-01

    Analyzes the relationship between years of schooling and income distribution, based on human capital theory. (Available from North-Holland Publishing Company, P.O. Box 211, Amsterdam, the Netherlands; $13.50 annually, plus $4.00 postage and handling) (JG)

  8. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1987

    1987-01-01

    An income tax guide is presented to aid families with certain aspects of the Tax Reform Act of 1986 that specifically affect disabled persons and their families. Among items covered are personal and standard deductions, the additional standard deduction, deduction for dependents, deductions for medical expenses, and tax credits. (Author/DB)

  9. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

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

  10. The Middle Income Squeeze

    ERIC Educational Resources Information Center

    Glover, Steve

    1978-01-01

    Complaints about a middle income family's hardships in sending their children to private colleges and universities are examined. The difficulty may be attributable to a progressive College Scholarship Service (CSS) taxation rate schedule that causes larger proportionate reductions in the standard of living for some families than others.…

  11. Simultaneous determination of gross alpha, gross beta and ²²⁶Ra in natural water by liquid scintillation counting.

    PubMed

    Fons, J; Zapata-García, D; Tent, J; Llauradó, M

    2013-11-01

    The determination of gross alpha, gross beta and (226)Ra activity in natural waters is useful in a wide range of environmental studies. Furthermore, gross alpha and gross beta parameters are included in international legislation on the quality of drinking water [Council Directive 98/83/EC]. In this work, a low-background liquid scintillation counter (Wallac, Quantulus 1220) was used to simultaneously determine gross alpha, gross beta and (226)Ra activity in natural water samples. Sample preparation involved evaporation to remove (222)Rn and its short-lived decay daughters. The evaporation process concentrated the sample ten-fold. Afterwards, a sample aliquot of 8 mL was mixed with 12 mL of Ultima Gold AB scintillation cocktail in low-diffusion vials. In this study, a theoretical mathematical model based on secular equilibrium conditions between (226)Ra and its short-lived decay daughters is presented. The proposed model makes it possible to determine (226)Ra activity from two measurements. These measurements also allow determining gross alpha and gross beta simultaneously. To validate the proposed model, spiked samples with different activity levels for each parameter were analysed. Additionally, to evaluate the model's applicability in natural water, eight natural water samples from different parts of Spain were analysed. The eight natural water samples were also characterised by alpha spectrometry for the naturally occurring isotopes of uranium ((234)U, (235)U and (238)U), radium ((224)Ra and (226)Ra), (210)Po and (232)Th. The results for gross alpha and (226)Ra activity were compared with alpha spectrometry characterization, and an acceptable concordance was obtained.

  12. Poverty or income inequality as predictor of mortality: longitudinal cohort study.

    PubMed Central

    Fiscella, K.; Franks, P.

    1997-01-01

    OBJECTIVE: To determine the effect of inequality in income between communities independent of household income on individual all cause mortality in the United States. DESIGN: Longitudinal cohort study. SUBJECTS: A nationally representative sample of 14,407 people aged 25-74 years in the United States from the first national health and nutrition examination survey. SETTING: Subjects were followed from initial interview in 1971-5 until 1987. Complete follow up information was available for 92.2% of the sample. MAIN OUTCOME MEASURES: Relation between both household income and income inequality in community of residence and individual all cause mortality at follow up was examined with Cox proportional hazards survival analysis. RESULTS: Community income inequality showed a significant association with subsequent community mortality, and with individual mortality after adjustment for age, sex, and mean income in the community of residence. After adjustment for individual household income, however, the association with mortality was lost. CONCLUSIONS: In this nationally representative American sample, family income, but not community income inequality, independently predicts mortality. Previously reported ecological associations between income inequality and mortality may reflect confounding between individual family income and mortality. PMID:9185498

  13. 13 CFR 307.12 - Revolving Loan Fund Income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Revolving Loan Fund Income. 307.12 Section 307.12 Business Credit and Assistance ECONOMIC DEVELOPMENT ADMINISTRATION, DEPARTMENT OF COMMERCE ECONOMIC ADJUSTMENT ASSISTANCE INVESTMENTS Special Requirements for Revolving Loan Funds and Use of...

  14. 20 CFR 627.450 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Definition of program income. (1) Program income means income received by the recipient or subrecipient that... for copyrighted material, patents, patent applications, trademarks, and inventions developed by...

  15. The Widening Income Achievement Gap

    ERIC Educational Resources Information Center

    Reardon, Sean F.

    2013-01-01

    Has the academic achievement gap between high-income and low-income students changed over the last few decades? If so, why? And what can schools do about it? Researcher Sean F. Reardon conducted a comprehensive analysis of research to answer these questions and came up with some striking findings. In this article, he shows that income-related…

  16. Launching Low-Income Entrepreneurs

    ERIC Educational Resources Information Center

    Laney, Kahliah

    2013-01-01

    With middle-income jobs in decline, entrepreneurship offers an increasingly promising pathway out of poverty; but few low-income New Yorkers are currently taking this route to economic self-sufficiency. This report provides the most comprehensive examination of low-income entrepreneurship in New York. The report documents current self-employment…

  17. Income and Well-Being: Relative Income and Absolute Income Weaken Negative Emotion, but Only Relative Income Improves Positive Emotion

    PubMed Central

    Yu, Zonghuo; Chen, Li

    2016-01-01

    Whether relative income or absolute income could affect subjective well-being has been a bone of contention for years. Life satisfaction and the relative frequency of positive and negative emotions are parts of subjective well-being. According to the prospect theory, hedonic adaptation helps to explain why positive emotion is often so hard to be maintained, and negative emotion wouldn’t be easy to be eliminated. So we expect the relationship between income and positive emotion is different from that between income and negative emotion. Given that regional reference is the main comparison mechanism, effects of regional average income on regional average subjective well-being should be potentially zero if only relative income matters. Using multilevel analysis, we tested the hypotheses with a dataset of 30,144 individuals from 162 counties in China. The results suggested that household income at the individual level is associated with life satisfaction, happiness and negative emotions. On the contrary, at a county level, household income is only associated with negative emotion. In other words, happiness and life satisfaction was only associated with relative income, but negative emotion was associated with relative income and absolute income. Without social comparison, income doesn’t improve happiness, but it could weaken negative emotion. Therefore, it is possible for economic growth to weaken negative emotion without improving happiness. These findings also contribute to the current debate about the “Esterling paradox.” PMID:28066312

  18. Income and Well-Being: Relative Income and Absolute Income Weaken Negative Emotion, but Only Relative Income Improves Positive Emotion.

    PubMed

    Yu, Zonghuo; Chen, Li

    2016-01-01

    Whether relative income or absolute income could affect subjective well-being has been a bone of contention for years. Life satisfaction and the relative frequency of positive and negative emotions are parts of subjective well-being. According to the prospect theory, hedonic adaptation helps to explain why positive emotion is often so hard to be maintained, and negative emotion wouldn't be easy to be eliminated. So we expect the relationship between income and positive emotion is different from that between income and negative emotion. Given that regional reference is the main comparison mechanism, effects of regional average income on regional average subjective well-being should be potentially zero if only relative income matters. Using multilevel analysis, we tested the hypotheses with a dataset of 30,144 individuals from 162 counties in China. The results suggested that household income at the individual level is associated with life satisfaction, happiness and negative emotions. On the contrary, at a county level, household income is only associated with negative emotion. In other words, happiness and life satisfaction was only associated with relative income, but negative emotion was associated with relative income and absolute income. Without social comparison, income doesn't improve happiness, but it could weaken negative emotion. Therefore, it is possible for economic growth to weaken negative emotion without improving happiness. These findings also contribute to the current debate about the "Esterling paradox."

  19. Differential pricing of new pharmaceuticals in lower income European countries.

    PubMed

    Kaló, Zoltán; Annemans, Lieven; Garrison, Louis P

    2013-12-01

    Pharmaceutical companies adjust the pricing strategy of innovative medicines to the imperatives of their major markets. The ability of payers to influence the ex-factory price of new drugs depends on country population size and income per capita, among other factors. Differential pricing based on Ramsey principles is a 'second-best' solution to correct the imperfections of the global market for innovative pharmaceuticals, and it is also consistent with standard norms of equity. This analysis summarizes the boundaries of differential pharmaceutical pricing for policymakers, payers and other stakeholders in lower-income countries, with special focus on Central-Eastern Europe, and describes the feasibility and implications of potential solutions to ensure lower pharmaceutical prices as compared to higher-income countries. European stakeholders, especially in Central-Eastern Europe and at the EU level, should understand the implications of increased transparency of pricing and should develop solutions to prevent the limited accessibility of new medicines in lower-income countries.

  20. Gross alpha analytical modifications that improve wastewater treatment compliance

    SciTech Connect

    Tucker, B.J.; Arndt, S.

    2007-07-01

    This paper will propose an improvement to the gross alpha measurement that will provide more accurate gross alpha determinations and thus allow for more efficient and cost-effective treatment of site wastewaters. To evaluate the influence of salts that may be present in wastewater samples from a potentially broad range of environmental conditions, two types of efficiency curves were developed, each using a thorium-230 (Th-230) standard spike. Two different aqueous salt solutions were evaluated, one using sodium chloride, and one using salts from tap water drawn from the Bergen County, New Jersey Publicly Owned Treatment Works (POTW). For each curve, 13 to 17 solutions were prepared, each with the same concentration of Th-230 spike, but differing in the total amount of salt in the range of 0 to 100 mg. The attenuation coefficients were evaluated for the two salt types by plotting the natural log of the counted efficiencies vs. the weight of the sample's dried residue retained on the planchet. The results show that the range of the slopes for each of the attenuation curves varied by approximately a factor of 2.5. In order to better ensure the accuracy of results, and thus verify compliance with the gross alpha wastewater effluent criterion, projects depending on gross alpha measurements of environmental waters and wastewaters should employ gross alpha efficiency curves prepared with salts that mimic, as closely as possible, the salt content of the aqueous environmental matrix. (authors)

  1. Higher Education R&D and Productivity Growth: An Empirical Study on High-Income OECD Countries

    ERIC Educational Resources Information Center

    Eid, Ashraf

    2012-01-01

    This paper is a macro study on higher education R&D and its impact on productivity growth. I measure the social rate of return on higher education R&D in 17 high-income OECD countries using country level data on the percentage of gross expenditure on R&D performed by higher education, business, and government sectors over the period…

  2. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....1333-1 Section 1.1333-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1333-1 Tax adjustment measured by prior benefits. (a) Amount of recovery. The amount of recovery for purposes of this...

  3. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....1333-1 Section 1.1333-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1333-1 Tax adjustment measured by prior benefits. (a) Amount of recovery. The amount of recovery for purposes of this section shall...

  4. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....1333-1 Section 1.1333-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1333-1 Tax adjustment measured by prior benefits. (a) Amount of recovery. The amount of recovery for purposes of this...

  5. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....1333-1 Section 1.1333-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1333-1 Tax adjustment measured by prior benefits. (a) Amount of recovery. The amount of recovery for purposes of this...

  6. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....1333-1 Section 1.1333-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1333-1 Tax adjustment measured by prior benefits. (a) Amount of recovery. The amount of recovery for purposes of this...

  7. 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... partnership property. 1.734-1 Section 1.734-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Distributions by A Partnership § 1.734-1 Optional adjustment to basis of undistributed partnership property. (a) General rule....

  8. 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... partnership property. 1.734-1 Section 1.734-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Distributions by A Partnership § 1.734-1 Optional adjustment to basis of undistributed partnership property. (a) General rule....

  9. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-6 Adjustments in... whether or not an insurance company is a life insurance company (as defined in section 801(a) and paragraph (b) of § 1.801-3), the life insurance reserves (as defined in section 801(b) and § 1.801-4),...

  10. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.801-6 Adjustments in reserves for policy... insurance company is a life insurance company (as defined in section 801(a) and paragraph (b) of § 1.801-3), the life insurance reserves (as defined in section 801(b) and § 1.801-4), and the total reserves...

  11. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-6 Adjustments in... whether or not an insurance company is a life insurance company (as defined in section 801(a) and paragraph (b) of § 1.801-3), the life insurance reserves (as defined in section 801(b) and § 1.801-4),...

  12. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-6 Adjustments in... whether or not an insurance company is a life insurance company (as defined in section 801(a) and paragraph (b) of § 1.801-3), the life insurance reserves (as defined in section 801(b) and § 1.801-4),...

  13. 26 CFR 1.6411-1 - Tentative carryback adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Abatements, Credits, and Refunds § 1.6411-1 Tentative carryback... section 6411 for a tentative carryback adjustment of the taxes for taxable years prior to the taxable year... with respect to WIN credit carrybacks for taxable years beginning after December 31, 1971. The right...

  14. 26 CFR 1.1502-32 - Investment adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... section and other rules of law in a manner that has the effect of duplicating an adjustment. (3) Overview...; and (iv) Distributions with respect to S's stock. (3) Operating rules. For purposes of determining M's... and is taken into account under paragraph (b)(3)(ii)(A) of this section. In addition, the income...

  15. 26 CFR 1.1502-32 - Investment adjustments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... section and other rules of law in a manner that has the effect of duplicating an adjustment. (3) Overview...; and (iv) Distributions with respect to S's stock. (3) Operating rules. For purposes of determining M's... and is taken into account under paragraph (b)(3)(ii)(A) of this section. In addition, the income...

  16. 26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss... the adjusted basis of which exceeds its fair market value on the date of the distribution and...

  17. INCOME INCONGRUITY, RACE AND PRETERM BIRTH

    EPA Science Inventory

    Previous research with vital records finds income incongruity associated with adverse birth outcomes. We examined the effects of negative income incongruity (reporting lower household income than the census tract median household income) on preterm birth (PTB <37 weeks completed ...

  18. INCOME INCONGRUITY, RACE AND PRETERM BIRTH (PTB)

    EPA Science Inventory

    Previous research using birth records has found income incongruity associated with adverse birth outcomes. The effects of negative income incongruity (reporting lower household income than the census tract median household income) on PTB (<37 weeks completed gestation) are examin...

  19. Anselm's Discovery of the Gross-Neveu Model in 1958

    NASA Astrophysics Data System (ADS)

    Shifman, M.

    2013-06-01

    The Gross-Neveu model comprises quantum field theory of N Dirac fermions interacting via four-fermion interaction in one spatial and one time dimension. It was introduced in 1974 (shortly after quantum chromodynamics was discovered) by David Gross and André Neveu [1] as a toy model which mimics two crucial features of quantum chromodynamics: asymptotic freedom and spontaneous breaking of a chiral symmetry. The model is based on N Dirac (i.e. complex two-component) fermions, ψ1, ψ2, ..., ψN. The Lagrangian of the Gross-Neveau model is [ {L} = bar{psi}ipartial_{mu}gamma^{mu}psi + frac{g^{2}}{2}(sumlimits_{k = 1}^{N}bar{psi}_{k}psi^{k})^{2}.

  20. Elderly poverty and supplemental security income, 2002-2005.

    PubMed

    Nicholas, Joyce; Wiseman, Michael

    2010-01-01

    The Supplemental Security Income (SSI) program is the nation's safety net for the aged, blind, and disabled. SSI receipt is often not reported by individuals interviewed in the Current Population Survey (CPS), the statistical base for the Census Bureau's annual estimates of poverty rates. In an earlier article, we explored the effect on estimated poverty rates in 2002 of adjusting CPS income reports using administrative data on earnings and benefits from the SSI and Old-Age, Survivors, and Disability Insurance programs. We assessed poverty using both the official standard and a "relative" standard based on half of median pretax, posttransfer income. This article extends that work through 2005. We find that including administrative data presents challenges, but under the methodology we adopt, such adjustments lower estimated official poverty overall and increase estimated poverty rates for elderly SSI recipients. Relative poverty rates are much higher than official poverty rates. By any of the applied standards and procedures for income adjustment, poverty changed little over the 2002-2005 interval.