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Sample records for adjusted gross income

  1. 7 CFR 1410.44 - Average adjusted gross income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Average adjusted gross income. 1410.44 Section 1410... Average adjusted gross income. (a) Benefits under this part will not be available to persons or legal entities whose average adjusted gross income exceeds $1,000,000 or as further specified in part...

  2. 7 CFR 701.17 - Average adjusted gross income limitation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 9003), each applicant must meet the provisions of the Adjusted Gross Income Limitations at 7 CFR part... 7 Agriculture 7 2010-01-01 2010-01-01 false Average adjusted gross income limitation. 701.17... RELATED PROGRAMS PREVIOUSLY ADMINISTERED UNDER THIS PART § 701.17 Average adjusted gross income...

  3. 26 CFR 1.62-1 - Adjusted gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.62-1... 26 CFR part 1 (§§ 1.61 to 1.169) revised April 1, 1992). (d)-(h) (i) Effective date. Paragraph (c)...

  4. 26 CFR 1.62-1 - Adjusted gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 CFR part 1 (§§ 1.61 to 1.169) revised April 1, 1992). (d)-(h) (i) Effective date. Paragraph (c) of... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Adjusted gross income. 1.62-1 Section 1.62-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  5. 26 CFR 1.62-1 - Adjusted gross income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 CFR part 1 (§§ 1.61 to 1.169) revised April 1, 1992). (d)-(h) (i) Effective date. Paragraph (c) of... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Adjusted gross income. 1.62-1 Section 1.62-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  6. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Determination of average adjusted gross income. 1400... PAYMENT ELIGIBILITY FOR 2009 AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Average Adjusted Gross Income Limitation § 1400.501 Determination of average adjusted gross income. (a) Except as otherwise provided...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... gross income range amounts by any percentage increase in the Consumer Price Index rounded to the nearest...) of this section. We will use your modified adjusted gross income amount together with your tax filing... from his/her spouse for the entire tax year for the year we use to make our income-related...

  8. 20 CFR 418.1265 - What kind of significant modified adjusted gross income reduction evidence will you need to...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1265... more recent tax year you request we use. (c) When a copy of your filed Federal income tax return is not available for the more recent tax year in which your modified adjusted gross income was...

  9. 20 CFR 418.1265 - What kind of significant modified adjusted gross income reduction evidence will you need to...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1265... more recent tax year you request we use. (c) When a copy of your filed Federal income tax return is not available for the more recent tax year in which your modified adjusted gross income was...

  10. 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

    ... modified adjusted gross income for the more recent tax year changes? 418.1245 Section 418.1245 Employees... Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1245 What will happen if you notify us that your modified adjusted gross income for the more recent tax...

  11. 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

    ... modified adjusted gross income for the more recent tax year changes? 418.1245 Section 418.1245 Employees... Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1245 What will happen if you notify us that your modified adjusted gross income for the more recent tax...

  12. 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

    ... modified adjusted gross income for the more recent tax year changes? 418.2245 Section 418.2245 Employees... Prescription Drug Coverage Premiums Determinations Using A More Recent Tax Year's Modified Adjusted Gross... recent tax year changes? (a) If you notify us that your modified adjusted gross income for the...

  13. 20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified...

  14. 20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent...

  15. 20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified...

  16. 20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent...

  17. 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

    ... gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... gross income for the more recent tax year changes? If you know that the information you provided to...

  18. 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

    ... gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... gross income for the more recent tax year changes? If you know that the information you provided to...

  19. 20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent...

  20. 20 CFR 418.1265 - What kind of significant modified adjusted gross income reduction evidence will you need to...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What kind of significant modified adjusted... What kind of significant modified adjusted gross income reduction evidence will you need to support your request? (a) You must provide evidence that one or more of the major life-changing...

  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, 2011 CFR

    2011-04-01

    ... gave us about your modified adjusted gross income for the more recent tax year changes? 418.2240... Monthly Adjustments to Medicare Prescription Drug Coverage Premiums Determinations Using A More Recent Tax... about your modified adjusted gross income for the more recent tax year changes? We will follow the...

  2. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... gross income. It does not create any new deductions. The fact that a particular item may be described in... 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...

  3. 26 CFR 1.61-1 - Gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 Gross income. (a) General definition. Gross income means all income from whatever source derived,...

  4. 26 CFR 1.61-13 - Distributive share of partnership gross income; income in respect of a decedent; income from an...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income §...

  5. 20 CFR 418.2265 - What kind of evidence of a significant modified adjusted gross income reduction will you need to...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... modified adjusted gross income reduction will you need to support your request? 418.2265 Section 418.2265 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income-Related Monthly Adjustments to... reduction will you need to support your request? We will follow the rules in § 418.1265, except that...

  6. 20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified...

  7. 20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified...

  8. 26 CFR 1.61-14 - Miscellaneous items of gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and... person's payment of the taxpayer's income taxes constitutes gross income to the taxpayer unless excluded...) Damages for personal injury or sickness, see section 104 and the regulations thereunder; (3) Income...

  9. 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 TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income,...

  10. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Adjusted grossed-up basis. 1.338-5 Section 1.338... (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.338-5 Adjusted grossed-up basis. (a) Scope. This section provides rules under section 338(b) to determine the adjusted grossed-up basis (AGUB)...

  11. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Adjusted grossed-up basis. 1.338-5 Section 1.338... (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.338-5 Adjusted grossed-up basis. (a) Scope. This section provides rules under section 338(b) to determine the adjusted grossed-up basis (AGUB)...

  12. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Adjusted grossed-up basis. 1.338-5 Section 1.338... (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.338-5 Adjusted grossed-up basis. (a) Scope. This section provides rules under section 338(b) to determine the adjusted grossed-up basis (AGUB)...

  13. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Gross income. 1.832-4 Section 1.832-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.832-4 Gross income. (a)(1) Gross income as defined in section 832(b)(1) means the gross amount...

  14. 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...

  15. 26 CFR 1.832-1 - Gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... include (1) life insurance reserves as defined in section 803(b) and § 1.803-1 pertaining to the life... TAXES Other Insurance Companies § 1.832-1 Gross income. (a) Gross income as defined in section 832(b)(1..., however, do not reflect an insurance company's income as defined in the Code. By reason of the...

  16. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... subject to tax under section 831. (ii) An insurance company that claimed the benefit of the “fresh start... estimated salvage recoverable for which a fresh start benefit was previously claimed. (iii) A company that... TAXES Other Insurance Companies § 1.832-4 Gross income. (a)(1) Gross income as defined in section...

  17. 75 FR 78897 - Definition of Omission From Gross Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-17

    ... years had not elapsed from the later of the date that a tax return was due or actually filed, (2) that....6501(e)-1 Omission from return. (a) Income taxes--(1) General rule. (i) If a taxpayer omits from the gross income stated in the return of a tax imposed by subtitle A of the Internal Revenue Code an...

  18. 26 CFR 1.509(e)-1 - Definition of gross investment income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Definition of gross investment income. 1.509(e)-1 Section 1.509(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... gross investment income. For the distinction between gross receipts and gross investment income, see §...

  19. 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...

  20. 26 CFR 1.555-2 - Additions to gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Corporation sells 90percent of its stock in the Y Corporation and thus is a minority shareholder in the Y... on which the required United States group exists, and (2) Such foreign corporation is a shareholder... the gross income of its shareholders, whether United States shareholders or other foreign...

  1. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Gross income. 1.832-4 Section 1.832-4 Internal... represents 25% of the total premium acquisition expenses for the insurance contract ($20 / $80 = 25%). This... premium ($125 / $500 = 25%). Therefore, under paragraph (a)(5)(iii) of this section, IC may elect...

  2. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Gross income. 1.832-4 Section 1.832-4 Internal... represents 25% of the total premium acquisition expenses for the insurance contract ($20/$80 = 25%). This... premium ($125/$500 = 25%). Therefore, under paragraph (a)(5)(iii) of this section, IC may elect to...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 life... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Gross investment income of a life...

  4. 26 CFR 1.804-3 - Gross investment income of a life insurance company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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 life... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Gross investment income of a life...

  5. 26 CFR 1.804-3 - Gross investment income of a life insurance company.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 life... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Gross investment income of a life...

  6. 26 CFR 1.1312-1 - Double inclusion of an item of gross income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Double inclusion of an item of gross income. 1... Limitations § 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...

  7. 26 CFR 1.1312-1 - Double inclusion of an item of gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Double inclusion of an item of gross income. 1... Limitations § 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...

  8. 26 CFR 1.1312-1 - Double inclusion of an item of gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Double inclusion of an item of gross income. 1... Limitations § 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...

  9. 26 CFR 1.1312-1 - Double inclusion of an item of gross income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Double inclusion of an item of gross income. 1... Limitations § 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...

  10. 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...

  11. 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...

  12. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... January 1, 1967, see 26 CFR 1.872-1 (Revised as of January 1, 1971). ... 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...

  13. 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...

  14. 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...

  15. 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 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 1.960-3 - Gross-up of amounts included in income under section 951.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Gross-up of amounts included in income under... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.960-3 Gross-up of amounts... gross-up provisions of section 78 to include in gross income $20 ($80/$80×$20), the amount equal to...

  18. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Adjustments to taxable income. 1.535-2 Section 1.535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.535-2 Adjustments to taxable income. (a)...

  19. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Adjustments to taxable income. 1.535-2 Section 1.535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.535-2 Adjustments to taxable income. (a)...

  20. 75 FR 63380 - Exclusions From Gross Income of Foreign Corporations; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-15

    ... Friday, September 17, 2010 (75 FR 56858) under section 883(a) and (c) of the Internal Revenue Code, concerning the exclusion from gross income of income derived by certain foreign corporations from the... Internal Revenue Service 26 CFR Part 1 RIN 1545-BF90 Exclusions From Gross Income of Foreign...

  1. 26 CFR 1.613-3 - Gross income from the property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613-3 Gross income from the property. Oil and gas wells. In the case of oil and gas wells, gross income from the property, as used in section 613(c)(1), means the amount for which the taxpayer sells the oil or gas in the immediate vicinity of the well....

  2. 26 CFR 1.1312-3 - Double exclusion 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 exclusion of an item of gross income. 1.1312-3 Section 1.1312-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY....1312-3 Double exclusion of an item of gross income. (a) Items included in income or with respect...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Double exclusion of an item of gross income. 1.1312-3 Section 1.1312-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Limitations § 1.1312-3 Double exclusion of an item of gross income. (a) Items included in income or...

  4. 26 CFR 1.1312-3 - Double exclusion of an item of gross income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Double exclusion of an item of gross income. 1.1312-3 Section 1.1312-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Limitations § 1.1312-3 Double exclusion of an item of gross income. (a) Items included in income or...

  5. 26 CFR 1.1312-3 - Double exclusion of an item of gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Double exclusion of an item of gross income. 1.1312-3 Section 1.1312-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Limitations § 1.1312-3 Double exclusion of an item of gross income. (a) Items included in income or...

  6. 26 CFR 1.1312-3 - Double exclusion of an item of gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Double exclusion of an item of gross income. 1.1312-3 Section 1.1312-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Limitations § 1.1312-3 Double exclusion of an item of gross income. (a) Items included in income or...

  7. 26 CFR 1.545-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Adjustments to taxable income. 1.545-2 Section 1.545-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.545-2 Adjustments to taxable income....

  8. 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 gas wells. In the case of oil and gas...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) In general—(1) Inclusions. The gross income of a foreign corporation for any taxable year includes...) of § 1.882-1. (3) Exclusions. For exclusions from gross income of a foreign corporation, see § 1.883... before January 1, 1967, see 26 CFR 1.882-2 (Revised as of January 1, 1971)....

  10. 26 CFR 1.804-3 - Gross investment income of a life insurance company.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Gross investment income of a life insurance... the Code, section 804(b) defines the term gross investment income of a life insurance company as the... which the life insurance company may derive interest, rents, or royalties. (v) The alteration...

  11. 26 CFR 1.61-14 - Miscellaneous items of gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... by law. Illegal gains constitute gross income. Treasure trove, to the extent of its value in United States currency, constitutes gross income for the taxable year in which it is reduced to undisputed... paid by lessee corporation, see section 110 and regulations thereunder; (4) Scholarships and...

  12. 26 CFR 1.61-14 - Miscellaneous items of gross income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by law. Illegal gains constitute gross income. Treasure trove, to the extent of its value in United States currency, constitutes gross income for the taxable year in which it is reduced to undisputed... paid by lessee corporation, see section 110 and regulations thereunder; (4) Scholarships and...

  13. 26 CFR 1.61-14 - Miscellaneous items of gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... by law. Illegal gains constitute gross income. Treasure trove, to the extent of its value in United States currency, constitutes gross income for the taxable year in which it is reduced to undisputed... paid by lessee corporation, see section 110 and regulations thereunder; (4) Scholarships and...

  14. 26 CFR 1.61-14 - Miscellaneous items of gross income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... by law. Illegal gains constitute gross income. Treasure trove, to the extent of its value in United States currency, constitutes gross income for the taxable year in which it is reduced to undisputed... paid by lessee corporation, see section 110 and regulations thereunder; (4) Scholarships and...

  15. 26 CFR 1.960-3 - Gross-up of amounts included in income under section 951.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Gross-up of amounts included in income under...-up of amounts included in income under section 951. (a) General rule for including taxes in income... also is required under the gross-up provisions of section 78 to include in gross income $20...

  16. 26 CFR 1.960-3 - Gross-up of amounts included in income under section 951.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Gross-up of amounts included in income under...-up of amounts included in income under section 951. (a) General rule for including taxes in income... also is required under the gross-up provisions of section 78 to include in gross income $20...

  17. 26 CFR 1.960-3 - Gross-up of amounts included in income under section 951.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Gross-up of amounts included in income under...-up of amounts included in income under section 951. (a) General rule for including taxes in income... also is required under the gross-up provisions of section 78 to include in gross income $20...

  18. 26 CFR 1.960-3 - Gross-up of amounts included in income under section 951.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Gross-up of amounts included in income under...-up of amounts included in income under section 951. (a) General rule for including taxes in income... also is required under the gross-up provisions of section 78 to include in gross income $20...

  19. Medicare Part B income-related monthly adjustment amount. Final rules.

    PubMed

    2006-10-27

    We are adding to our regulations a new subpart, Medicare Part B Income-Related Monthly Adjustment Amount, to contain the rules we will follow for Medicare Part B income-related monthly adjustment amount determinations. The monthly adjustment amount represents the amount of decrease in the Medicare Part B premium subsidy, i.e. the amount of the Federal Government's contribution to the Federal Supplementary Medical Insurance (SMI) Trust Fund. This new subpart implements section 811 of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (the Medicare Modernization Act or MMA) and contains the rules for determining when, based on income, a monthly adjustment amount will be added to a Medicare Part B beneficiary's standard monthly premium. These final rules describe: What the new subpart is about; 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.

  20. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Adjustments to taxable income. 1.535-2 Section 1.535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders §...

  1. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Adjustments to taxable income. 1.535-2 Section 1.535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders §...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Adjustments to taxable income. 1.535-2 Section 1.535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders §...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... years beginning before January 1, 1967, see 26 CFR 1.872-1 (Revised as of January 1, 1971). ... 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 §...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... years beginning before January 1, 1967, see 26 CFR 1.872-1 (Revised as of January 1, 1971). ... 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 §...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... years beginning before January 1, 1967, see 26 CFR 1.872-1 (Revised as of January 1, 1971). ... 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 §...

  6. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... years beginning before January 1, 1967, see 26 CFR 1.872-1 (Revised as of January 1, 1971). ... 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 §...

  7. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... alien individuals. 1.872-2 Section 1.872-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.872-2 Exclusions from gross income of nonresident alien individuals. (a) Earnings of foreign ships...

  8. 20 CFR 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... more recent tax year? 418.1201 Section 418.1201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Recent Tax Year's Modified Adjusted Gross Income § 418.1201 When will we determine your income-related... more recent tax year? We will use a more recent tax year than the years described in § 418.1135(a)...

  9. 20 CFR 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... more recent tax year? 418.1201 Section 418.1201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Recent Tax Year's Modified Adjusted Gross Income § 418.1201 When will we determine your income-related... more recent tax year? We will use a more recent tax year than the years described in § 418.1135(a)...

  10. 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

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Determination of gross income and taxable income of a foreign corporation. 1.952-2 Section 1.952-2 Internal Revenue INTERNAL REVENUE SERVICE..., and T of chapter 1 of the Internal Revenue Code shall not apply and, for taxable years of a...

  11. Empirical nonextensive laws for the county distribution of total personal income and gross domestic product

    NASA Astrophysics Data System (ADS)

    Borges, Ernesto P.

    2004-03-01

    We analyze the cumulative distribution of total personal income of USA counties, and gross domestic product of Brazilian, German and United Kingdom counties, and also of world countries. We verify that generalized exponential distributions, related to nonextensive statistical mechanics, describe almost the whole spectrum of the distributions (within acceptable errors), ranging from the low region to the middle region, and, in some cases, up to the power-law tail. The analysis over about 30 years (for USA and Brazil) shows a regular pattern of the parameters appearing in the present phenomenological approach, suggesting a possible connection between the underlying dynamics of (at least some aspects of) the economy of a country (or of the whole world) and nonextensive statistical mechanics. We also introduce two additional examples related to geographical distributions: land areas of counties and land prices, and the same kind of equations adjust the data in the whole range of the spectrum.

  12. 26 CFR 1.83-2 - Election to include in gross income in year of transfer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... fair market value of the property at the time of transfer (determined without regard to any lapse... gross income as of the time of transfer, even though such property is substantially nonvested (as defined in § 1.83-3(b)) at the time of transfer, and no compensation will be includible in gross...

  13. 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... regulations) under section 883(a) and (c) were published in the Federal Register (72 FR 34600) revising...

  14. 24 CFR 5.611 - Adjusted income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... determined by the responsible entity, defined in § 5.100 and § 5.603) of the members of the family residing... employed or to further his or her education. (b) Additional deductions. (1) For public housing, a PHA may adopt additional deductions from annual income. The PHA must establish a written policy for...

  15. 24 CFR 5.611 - Adjusted income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... determined by the responsible entity, defined in § 5.100 and § 5.603) of the members of the family residing... employed or to further his or her education. (b) Additional deductions. (1) For public housing, a PHA may adopt additional deductions from annual income. The PHA must establish a written policy for...

  16. 24 CFR 5.611 - Adjusted income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... determined by the responsible entity, defined in § 5.100 and § 5.603) of the members of the family residing... employed or to further his or her education. (b) Additional deductions. (1) For public housing, a PHA may adopt additional deductions from annual income. The PHA must establish a written policy for...

  17. 24 CFR 5.611 - Adjusted income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... determined by the responsible entity, defined in § 5.100 and § 5.603) of the members of the family residing... employed or to further his or her education. (b) Additional deductions. (1) For public housing, a PHA may adopt additional deductions from annual income. The PHA must establish a written policy for...

  18. 20 CFR 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... occur: (a) You experience a major life-changing event as defined in § 418.1205; and (b) That major life-changing event results in a significant reduction in your modified adjusted gross income for the year which you request we use and the next year, if applicable. For purposes of this section, a...

  19. 20 CFR 418.2201 - When will we determine your income-related monthly adjustment amount based on the modified...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... more recent tax year? 418.2201 Section 418.2201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.2201 When will we determine... that you provide for a more recent tax year? We will follow the rules in § 418.1201, except that...

  20. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  1. 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

    ... years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.668(a)-1A...

  2. 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

    ... years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.668(a)-1...

  3. 26 CFR 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Exclusion from gross income of proceeds of life... Specifically Excluded from Gross Income § 1.101-1 Exclusion from gross income of proceeds of life insurance... proceeds of life insurance policies, if paid by reason of the death of the insured, are excluded from...

  4. 26 CFR 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Exclusion from gross income of proceeds of life... Specifically Excluded from Gross Income § 1.101-1 Exclusion from gross income of proceeds of life insurance... proceeds of life insurance policies, if paid by reason of the death of the insured, are excluded from...

  5. 26 CFR 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Exclusion from gross income of proceeds of life... Specifically Excluded from Gross Income § 1.101-1 Exclusion from gross income of proceeds of life insurance... proceeds of life insurance policies, if paid by reason of the death of the insured, are excluded from...

  6. 26 CFR 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Exclusion from gross income of proceeds of life... Specifically Excluded from Gross Income § 1.101-1 Exclusion from gross income of proceeds of life insurance... proceeds of life insurance policies, if paid by reason of the death of the insured, are excluded from...

  7. 26 CFR 1.101-1 - Exclusion from gross income of proceeds of life insurance contracts payable by reason of death.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Specifically Excluded from Gross Income § 1.101-1 Exclusion from gross income of proceeds of life insurance... proceeds of life insurance policies, if paid by reason of the death of the insured, are excluded from the gross income of the recipient. Death benefit payments having the characteristics of life...

  8. 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... TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and...

  9. 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... INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989,...

  10. 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... TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and...

  11. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 corporation which has made an overpayment of estimated income tax for a taxable year beginning after December...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. (a) In general. Any corporation which has made an overpayment of estimated income tax for a taxable year beginning after...

  13. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. (a) In general. Any corporation which has made an overpayment of estimated income tax for a taxable year beginning after...

  14. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. (a) In general. Any corporation which has made an overpayment of estimated income tax for a taxable year beginning after...

  15. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. (a) In general. Any corporation which has made an overpayment of estimated income tax for a taxable year beginning after...

  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, 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...

  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, 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...

  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, 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...

  19. 26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Amounts treated as received in prior taxable....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that the total of the amounts treated under sections 666 and 669 as having...

  20. 26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Amounts treated as received in prior taxable....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that the total of the amounts treated under section 666 as having been distributed...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Amounts treated as received in prior taxable....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that the total of the amounts treated under sections 666 and 669 as having...

  2. 26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Amounts treated as received in prior taxable....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that the total of the amounts treated under section 666 as having been distributed...

  3. 26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Amounts treated as received in prior taxable....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that the total of the amounts treated under sections 666 and 669 as having...

  4. 26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Amounts treated as received in prior taxable....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that the total of the amounts treated under sections 666 and 669 as having...

  5. 26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Amounts treated as received in prior taxable....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that the total of the amounts treated under section 666 as having been distributed...

  6. 26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Amounts treated as received in prior taxable....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that the total of the amounts treated under section 666 as having been distributed...

  7. 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

    ... example, if a political organization pays a personal legal obligation of a candidate for public office... individual or political organization. 1.527-5 Section 1.527-5 Internal Revenue INTERNAL REVENUE SERVICE... § 1.527-5 Activities resulting in gross income to an individual or political organization. (a)...

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

    PubMed

    2010-12-01

    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.

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

    PubMed

    2010-12-01

    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. PMID:21137594

  10. 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, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 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...

  11. 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, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 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...

  12. 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, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false 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...

  13. 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, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false 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...

  14. 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...

  15. 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

  16. 26 CFR 301.6362-2 - Qualified resident tax based on taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... result from the exclusion from, or inclusion in, gross income of the items which are the subject of the... adjusted to reflect the exclusion from gross income of interest on obligations of the United States,...

  17. 26 CFR 1.952-2 - Determination of gross income and taxable income of a foreign corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... amounts determined in accordance with subdivision (ii) of this subparagraph shall be translated into....964-1), the subpart F income and non-subpart F income shall be separately translated as if...

  18. 26 CFR 1.952-2 - Determination of gross income and taxable income of a foreign corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amounts determined in accordance with subdivision (ii) of this subparagraph shall be translated into....964-1), the subpart F income and non-subpart F income shall be separately translated as if...

  19. 26 CFR 1.952-2 - Determination of gross income and taxable income of a foreign corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... amounts determined in accordance with subdivision (ii) of this subparagraph shall be translated into....964-1), the subpart F income and non-subpart F income shall be separately translated as if...

  20. 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

    ... beneficiaries of estates and complex trusts; general. 1.662(a)-1 Section 1.662(a)-1 Internal Revenue INTERNAL... income of beneficiaries of estates and complex trusts; general. There is included in the gross income of a beneficiary of an estate or complex trust the sum of: (a) Amounts of income required to...

  1. 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

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

  2. 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...

  3. 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

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

  4. 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...

  5. 26 CFR 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income tax by corporation. For regulations under section 6425, see §§ 1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations). ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Adjustment of overpayment of estimated...

  6. 26 CFR 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income tax by corporation. For regulations under section 6425, see §§ 1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations). ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Adjustment of overpayment of estimated...

  7. 26 CFR 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income tax by corporation. For regulations under section 6425, see §§ 1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations). ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Adjustment of overpayment of estimated...

  8. 26 CFR 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income tax by corporation. For regulations under section 6425, see §§ 1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations). ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Adjustment of overpayment of estimated...

  9. 26 CFR 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income tax by corporation. For regulations under section 6425, see §§ 1.6425-1 to 1.6425-3, inclusive, of this chapter (Income Tax Regulations). ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Adjustment of overpayment of estimated...

  10. 26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 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...) Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion...

  11. 26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 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...) Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion...

  12. 26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 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...) Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion...

  13. 26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 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...) Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion...

  14. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... corresponding rules applicable to taxable years beginning before January 4, 1967 see 26 CFR 1.872-2 (Revised as... alien individuals. 1.872-2 Section 1.872-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and...

  15. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... nonresident alien individual as consists of earnings derived from the operation of a ship or ships documented... alien individuals. 1.872-2 Section 1.872-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and...

  16. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... nonresident alien individual as consists of earnings derived from the operation of a ship or ships documented... alien individuals. 1.872-2 Section 1.872-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and...

  17. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nonresident alien individual as consists of earnings derived from the operation of a ship or ships documented... alien individuals. 1.872-2 Section 1.872-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and...

  18. Income-related inequality in life-years and quality-adjusted life-years.

    PubMed

    Gerdtham, U G; Johannesson, M

    2000-11-01

    We estimate the income-related inequality in Sweden with respect to life-years and quality-adjusted life-years (QALYs). We use a large data set from Sweden with over 40,000 individuals followed up for 10-16 years, to estimate the survival and quality-adjusted survival in different income groups. For both life-years and QALYs, we discover inequalities in health favouring the higher income groups. For men (women) in the youngest age-group (20-29 years), the number of QALYs is 43.7 (45.7) in the lowest income decile and 47.2 (49.0) in the highest income decile.

  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. 26 CFR 1.66-2 - Treatment of community income where spouses live apart.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Treatment of community income where spouses live apart. 1.66-2 Section 1.66-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross...

  1. 26 CFR 1.61-15 - Options received as payment of income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and... option described in subparagraph (2) of this paragraph) shall attach a statement to his income tax return for the taxable year in which the option was acquired. For the definition of the term...

  2. Medicare determinations and income-related monthly adjustment amounts to Medicare Part B premiums; conforming changes to regulations. Interim final rule with request for comments.

    PubMed

    2013-09-18

    We are modifying our regulations regarding Medicare Part B income-related monthly adjustment amounts (IRMAA) in order to conform to changes made to the Social Security Act (Act) by the Affordable Care Act. This rule freezes the modified adjusted gross income threshold and ranges from 2011 through 2019 and removes the requirement that beneficiaries consent to our release of Internal Revenue Service (IRS) information to the U.S. Department of Health and Human Services (HHS) for the purpose of adjudicating any appeal of an IRMAA to the Part B premium subsidy. We are also removing provisions that phased in IRMAA between 2007 and 2009 and updating a citation to reflect the transfer of authority for hearing appeals under Title XVIII of the Act from the Social Security Administration to HHS.

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... interest on United States obligations which were owned by the decedent, such income shall be treated as interest on United States obligations in the hands of the person receiving it, for the purpose of... the sale of certain oil or gas property and to certain claims against the United States, apply to...

  4. 26 CFR 1.691(a)-3 - Character of gross income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... interest on United States obligations which were owned by the decedent, such income shall be treated as interest on United States obligations in the hands of the person receiving it, for the purpose of... the sale of certain oil or gas property and to certain claims against the United States, apply to...

  5. 26 CFR 1.551-2 - Amount included in gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income of the United States shareholders who were shareholders in the company on the last day of its... company. Such United States shareholders, accordingly, are determined by the stock holdings as of such specified time. This rule applies to every United States shareholder who was a shareholder in the company...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... subpart F income as determined under section 951 (a)(2)(A) (60 percent of $80) 48 Less: Reduction under...) Discretionary power to allocate earnings to different classes of stock—(A) In general. Subject to paragraph (e... exercises with respect to such corporation the powers ordinarily exercised by the board of directors of...

  7. 26 CFR 1.955-6 - Gross income from sources within less developed countries.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... in paragraph (d) of this section shall apply. The source of income described in subparagraph (1), (2... period ending with the close of its annual accounting period in which such interest is paid, or for such... the close of its annual accounting period in which such dividends are distributed, or for such part...

  8. 26 CFR 1.955-6 - Gross income from sources within less developed countries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... in paragraph (d) of this section shall apply. The source of income described in subparagraph (1), (2... period ending with the close of its annual accounting period in which such interest is paid, or for such... the close of its annual accounting period in which such dividends are distributed, or for such part...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in paragraph (d) of this section shall apply. The source of income described in subparagraph (1), (2... period ending with the close of its annual accounting period in which such interest is paid, or for such... the close of its annual accounting period in which such dividends are distributed, or for such part...

  10. 26 CFR 1.955-6 - Gross income from sources within less developed countries.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... in paragraph (d) of this section shall apply. The source of income described in subparagraph (1), (2... period ending with the close of its annual accounting period in which such interest is paid, or for such... the close of its annual accounting period in which such dividends are distributed, or for such part...

  11. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... performing arts as an employee; (4) Deductions allowable under part VI as losses from the sale or exchange of... the area of his place of employment (“local meals”), $250 for continuing education courses, and $100... his expenses for continuing education courses to the extent allowable by sections 67 and 162....

  12. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... performing arts as an employee; (4) Deductions allowable under part VI as losses from the sale or exchange of... the area of his place of employment (“local meals”), $250 for continuing education courses, and $100... his expenses for continuing education courses to the extent allowable by sections 67 and 162....

  13. 42 CFR 435.603 - Application of modified adjusted gross income (MAGI).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... natural or biological, adopted or step child. Code means the Internal Revenue Code. Family size means the number of persons counted as members of an individual's household. In the case of determining the family... expected to deliver. In the case of determining the family size of other individuals who have a...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... natural or biological, adopted or step child. Code means the Internal Revenue Code. Family size means the number of persons counted as members of an individual's household. In the case of determining the family... expected to deliver. In the case of determining the family size of other individuals who have a...

  15. 42 CFR 435.603 - Application of modified adjusted gross income (MAGI).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Internal Revenue Code. Family size means the number of persons counted as members of an individual's household. In the case of determining the family size of a pregnant woman, the pregnant woman is counted as herself plus the number of children she is expected to deliver. In the case of determining the family...

  16. 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 a...) does not apply to moving expenses. (h) Cross-reference. See 26 CFR 1.62-1 (Rev. as of April 1,...

  17. 26 CFR 1.62-1T - Adjusted gross income (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 a...) does not apply to moving expenses. (h) Cross-reference. See 26 CFR 1.62-1 (Rev. as of April 1,...

  18. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... benefits derived from or related to the following: (1) Production of crops, specialty crops, and unfinished..., reindeer, bison, horses, deer, sheep, goats, swine, poultry, fish and other aquaculture products used for..., forestry land, water or hunting rights, or environmental benefits; (5) The rental or lease of land...

  19. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... benefits derived from or related to the following: (1) Production of crops, specialty crops, and unfinished..., reindeer, bison, horses, deer, sheep, goats, swine, poultry, fish and other aquaculture products used for..., forestry land, water or hunting rights, or environmental benefits; (5) The rental or lease of land...

  20. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... benefits derived from or related to the following: (1) Production of crops, specialty crops, and unfinished..., reindeer, bison, horses, deer, sheep, goats, swine, poultry, fish and other aquaculture products used for..., forestry land, water or hunting rights, or environmental benefits; (5) The rental or lease of land...

  1. 7 CFR 1400.501 - Determination of average adjusted gross income.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... benefits derived from or related to the following: (1) Production of crops, specialty crops, and unfinished..., reindeer, bison, horses, deer, sheep, goats, swine, poultry, fish and other aquaculture products used for..., forestry land, water or hunting rights, or environmental benefits; (5) The rental or lease of land...

  2. 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

  3. 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...

  4. 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

    ... 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 1.962-1 - Limitation of tax for individuals on amounts included in gross income under section 951(a).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... United States shareholder may elect to be subject to tax at corporate rates on amounts included in his gross income under section 951(a) and to have the benefit of a credit for certain foreign taxes paid... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Limitation of tax for individuals on...

  6. 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

    ... minerals other than oil and gas. 1.613-4 Section 1.613-4 Internal Revenue INTERNAL REVENUE SERVICE....613-4 Gross income from the property in the case of minerals other than oil and gas. (a) In general... property in the case of minerals other than oil and gas and the rules contained in § 1.613-3 are...

  7. 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

    ... minerals other than oil and gas. 1.613-4 Section 1.613-4 Internal Revenue INTERNAL REVENUE SERVICE....613-4 Gross income from the property in the case of minerals other than oil and gas. (a) In general... property in the case of minerals other than oil and gas and the rules contained in § 1.613-3 are...

  8. 26 CFR 1.6049-4 - Return of information as to interest paid and original issue discount includible in gross income...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 CFR part 1 revised April 1, 2000.) (c) Information returns not required—(1) Payment to exempt... affecting § 1.6049-4, see the List of CFR Sections Affected, which appears in the Finding Aids section of... original issue discount includible in gross income after December 31, 1982. 1.6049-4 Section...

  9. Inflation-adjusted net income and the real return on equity

    SciTech Connect

    Killingsworth, R.

    1983-12-08

    Distortions of accounting measures caused by increasing price levels thwart attempts by utility regulators to arrive at a fair real return on capital. Inflation tends to overstate real interest costs and understate depreciation, obscuring the real cost of capital. This article examines the complex relationship between nominal and real rates of return and suggests a method of defining inflation-adjusted net income to achieve greater accuracy in the reported operating results of regulated companies. 12 references, 3 figures, 1 table.

  10. 26 CFR 4.954-1 - Foreign base company income; taxable years beginning after December 31, 1986.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... regulations thereunder, and (v) Its foreign base company oil related income, as defined in section 954(g) and... shipping income, or foreign base company oil related income. Items of gross income included in adjusted... base company oil related income, or (6) Full inclusion foreign base company income. (d) Computation...

  11. 26 CFR 4.954-1 - Foreign base company income; taxable years beginning after December 31, 1986.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... regulations thereunder, and (v) Its foreign base company oil related income, as defined in section 954(g) and... shipping income, or foreign base company oil related income. Items of gross income included in adjusted... base company oil related income, or (6) Full inclusion foreign base company income. (d) Computation...

  12. 26 CFR 4.954-1 - Foreign base company income; taxable years beginning after December 31, 1986.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... regulations thereunder, and (v) Its foreign base company oil related income, as defined in section 954(g) and... shipping income, or foreign base company oil related income. Items of gross income included in adjusted... base company oil related income, or (6) Full inclusion foreign base company income. (d) Computation...

  13. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (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 accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment...

  14. 20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) When you make your request prior...

  15. 20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) When you make your request prior...

  16. 20 CFR 416.553 - Waiver of adjustment or recovery-defeat the purpose of the supplemental security income program.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Waiver of adjustment or recovery-defeat the..., Overpayments, and Underpayments § 416.553 Waiver of adjustment or recovery—defeat the purpose of the supplemental security income program. We will waive adjustment or recovery of an overpayment when an...

  17. 20 CFR 416.553 - Waiver of adjustment or recovery-defeat the purpose of the supplemental security income program.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Waiver of adjustment or recovery-defeat the..., Overpayments, and Underpayments § 416.553 Waiver of adjustment or recovery—defeat the purpose of the supplemental security income program. We will waive adjustment or recovery of an overpayment when an...

  18. 20 CFR 416.553 - Waiver of adjustment or recovery-defeat the purpose of the supplemental security income program.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Waiver of adjustment or recovery-defeat the..., Overpayments, and Underpayments § 416.553 Waiver of adjustment or recovery—defeat the purpose of the supplemental security income program. We will waive adjustment or recovery of an overpayment when an...

  19. 20 CFR 416.553 - Waiver of adjustment or recovery-defeat the purpose of the supplemental security income program.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Waiver of adjustment or recovery-defeat the..., Overpayments, and Underpayments § 416.553 Waiver of adjustment or recovery—defeat the purpose of the supplemental security income program. We will waive adjustment or recovery of an overpayment when an...

  20. 20 CFR 416.553 - Waiver of adjustment or recovery-defeat the purpose of the supplemental security income program.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Waiver of adjustment or recovery-defeat the purpose of the supplemental security income program. 416.553 Section 416.553 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Payment of Benefits, Overpayments, and Underpayments...

  1. Family and cultural influences on low-income latino children's adjustment.

    PubMed

    Santiago, Catherine Decarlo; Wadsworth, Martha E

    2011-01-01

    This study examined family and cultural influences on adjustment among 90 low-income Latino middle school children (46% girls; average age = 11.38, SD = .66) and their primary caregivers (93% female; average age = 36.12, SD = 6.13). All participants identified as Hispanic/Latino, with 75% of families identifying as Mexican-origin Latino, and 77% of parents and 32% of children identifying as immigrants. Hierarchical linear modeling analyses revealed that family reframing interacted with familism, with high levels of both associated with fewer psychological symptoms, whereas passive appraisal is linked to worse functioning. Results are discussed with regard to the implications of this research for preventive interventions with families in poverty. PMID:21391028

  2. 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. PMID:25576997

  3. 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.

  4. 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

    ... currently distributed to the United States shareholders of such corporations. The amounts so taxed to certain United States shareholders are described as subpart F income, previously excluded subpart F income... ownership described in section 958(a), to United States shareholders or to such shareholders' successors...

  5. Family income and appraisals of parental conflict as predictors of psychological adjustment and diurnal cortisol in emerging adulthood.

    PubMed

    Lucas-Thompson, Rachel G; Hostinar, Camelia E

    2013-10-01

    The goal of the current study was to provide the first investigation of whether appraisals of parental marital conflict mediate associations of family income with emerging adult psychological adjustment and diurnal cortisol production. Participants were 178 college students who provided 3 saliva samples across the day and reported their family income, adjustment (depressive symptoms, perceived daily stress, internalizing problems, and externalizing problems), and appraisals of their parents' conflict (including perceptions of frequency, intensity, resolution, stability, as well as perceived threat and self-blame for conflict). Results indicated that emerging adults from low-income families reported more-negative conflict appraisals, which in turn predicted lower levels of adjustment; there was no association between income and patterns of cortisol production across the day. However, emerging adults who felt responsible for their parents' conflict displayed cortisol levels that were lower early in the day, with a tendency toward blunted cortisol slopes across the day; those who appraised their parents' conflict less negatively displayed a more normative pattern of cortisol production. These results suggest that effects of family income on psychological adjustment are explained, in part, by appraisals of parental conflict, particularly of appraisals of conflict as threatening, whereas self-blame conflict appraisals have main effects on cortisol, and predict a dysregulated and potentially maladaptive pattern of cortisol production across the day for emerging adults. PMID:24098963

  6. Family income and appraisals of parental conflict as predictors of psychological adjustment and diurnal cortisol in emerging adulthood.

    PubMed

    Lucas-Thompson, Rachel G; Hostinar, Camelia E

    2013-10-01

    The goal of the current study was to provide the first investigation of whether appraisals of parental marital conflict mediate associations of family income with emerging adult psychological adjustment and diurnal cortisol production. Participants were 178 college students who provided 3 saliva samples across the day and reported their family income, adjustment (depressive symptoms, perceived daily stress, internalizing problems, and externalizing problems), and appraisals of their parents' conflict (including perceptions of frequency, intensity, resolution, stability, as well as perceived threat and self-blame for conflict). Results indicated that emerging adults from low-income families reported more-negative conflict appraisals, which in turn predicted lower levels of adjustment; there was no association between income and patterns of cortisol production across the day. However, emerging adults who felt responsible for their parents' conflict displayed cortisol levels that were lower early in the day, with a tendency toward blunted cortisol slopes across the day; those who appraised their parents' conflict less negatively displayed a more normative pattern of cortisol production. These results suggest that effects of family income on psychological adjustment are explained, in part, by appraisals of parental conflict, particularly of appraisals of conflict as threatening, whereas self-blame conflict appraisals have main effects on cortisol, and predict a dysregulated and potentially maladaptive pattern of cortisol production across the day for emerging adults.

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

    PubMed

    2014-03-01

    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.

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

    PubMed

    2014-03-01

    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. PMID:24611211

  9. 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

  10. 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. PMID:24163572

  11. 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

    ... corporation as adjusted by the de minimis and full inclusion rules of paragraph (b) of this section. (4) Net foreign base company income. The term “net foreign base company income” means the adjusted gross foreign.... In computing net foreign base company income, foreign personal holding company income is reduced...

  12. 38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Automatic adjustment of section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and...

  13. 38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Automatic adjustment of section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans.... Whenever the maximum annual rates of improved pension are increased by reason of the provisions of 38...

  14. 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…

  15. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... current earnings and profits to compute net book income. (ii) Measures of net book income. Except as... net book income using current earnings and profits—(i) In general. If a taxpayer does not have an... section is equal to the taxpayer's current earnings and profits for its taxable year. Generally,...

  16. 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....

  17. 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...

  18. 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...

  19. 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...

  20. 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....

  1. 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...

  2. 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...

  3. 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...

  4. 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....

  5. 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....

  6. Synthesis of Findings from Southern Regional Cooperative Research Project S-44: Factors in the Adjustment of Families and Individuals in Low-Income Rural Areas of the South.

    ERIC Educational Resources Information Center

    Boyd, Virlyn A.; Morgan, Carolyn A.

    A group of rural sociologists initiated this 1958-1965 research project for the purpose of increasing knowledge about social and economic adjustments of low-income people in the rural areas of the South. Factors found to be associated with the adjustment of low-income families and individuals were anomia, level-of-living, joint decision making,…

  7. 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

    ...) Additional rules for consolidated groups. (i) consolidated adjusted net book income. (ii) Consolidated net... references. (4) Computation of adjusted net book income when taxable year and financial accounting year... profits. (i) In general. (ii) Current earnings and profits of a consolidated group. (6) Additional...

  8. 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

  9. Regulations regarding income-related monthly adjustment amounts to Medicare beneficiaries' prescription drug coverage premiums. Final rule.

    PubMed

    2012-07-25

    This final rule adopts, without change, the interim final rule with request for comments we published in the Federal Register on December 7, 2010, at 75 FR 75884. The interim final rule contained the rules that we apply to determine the income-related monthly adjustment amount for Medicare prescription drug coverage (also known as Medicare Part D) premiums. This new subpart implemented changes made to the Social Security Act (Act) by the Affordable Care Act. The interim final rule allowed us to implement the provisions of the Affordable Care Act related to the income-related monthly adjustment amount for Medicare prescription drug coverage premiums when they went into effect on January 1, 2011.

  10. 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…

  11. Income and Property Taxes: An Analysis by School Districts.

    ERIC Educational Resources Information Center

    Lows, Raymond L.

    Findings of a study that determined the relationship between property taxes and individual adjusted gross income and that examined the feasibility of using these data to define an "income wealth" measure by school district are presented in this paper. Illinois Department of Revenue computer tapes for the tax years 1986-88 were analyzed; findings…

  12. 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,…

  13. 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)

  14. 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. PMID:23356357

  15. 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.

  16. 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…

  17. 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…

  18. 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…

  19. 26 CFR 7.105-1 - Questions and answers relating to exclusions of certain disability income payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... because of sickness or injury, as well as by disability retirees) have been replaced by provisions of the... rate of $100 per taxpayer. Thus, the maximum disability income exclusion allowable on a joint return... exclusion is claimed by either or both spouses on a joint return, the taxpayer's adjusted gross income...

  20. 26 CFR 7.105-1 - Questions and answers relating to exclusions of certain disability income payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... because of sickness or injury, as well as by disability retirees) have been replaced by provisions of the... rate of $100 per taxpayer. Thus, the maximum disability income exclusion allowable on a joint return... exclusion is claimed by either or both spouses on a joint return, the taxpayer's adjusted gross income...

  1. 75 FR 9087 - Trade Adjustment Assistance for Farmers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-01

    ... FR 42799, August 25, 2009) during the proposed rule comment period which ran from August 25, 2009 through September 24, 2009. The comments focused on the following areas: Payment Limitations and Adjusted Gross Income Three respondents expressed concern with limitations currently capped at $65,000 per...

  2. 26 CFR 1.109-1 - Exclusion from gross income of lessor of real property of value of improvements erected by lessee.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... property of value of improvements erected by lessee. 1.109-1 Section 1.109-1 Internal Revenue INTERNAL... property of value of improvements erected by lessee. (a) Income derived by a lessor of real property upon... which may be realized by the lessor upon the termination of the lease but not attributable to the...

  3. 20 CFR 418.2230 - What is the effective date of an income-related monthly adjustment amount initial determination...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-related monthly adjustment amount initial determination based on a more recent tax year? 418.2230 Section... Adjustments to Medicare Prescription Drug Coverage Premiums Determinations Using A More Recent Tax Year's... adjustment amount initial determination based on a more recent tax year? We will follow the rules in §...

  4. 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:

  5. 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…

  6. Amendments for regulations regarding major life-changing events affecting income-related monthly adjustment amounts to Medicare Part B premiums. Interim rule with request for comments.

    PubMed

    2010-07-15

    We are modifying our regulations to clarify and revise what we consider major life-changing events for the Medicare Part B income-related monthly adjustment amount (IRMAA) and what evidence we require to support a claim of a major life-changing event. Recent changes in the economy and other unforeseen events have had a significant effect on many Medicare Part B beneficiaries. The changes we are making in this interim final rule will allow us to respond appropriately to circumstances brought about by the current economic climate and other unforeseen events, as described below.

  7. Wider income gaps, wider waistbands? An ecological study of obesity and income inequality

    PubMed Central

    Pickett, K.; Kelly, S.; Brunner, E.; Lobstein, T.; Wilkinson, R.

    2005-01-01

    Objectives: To see if obesity, deaths from diabetes, and daily calorie intake are associated with income inequality among developed countries. Design: Ecological study of 21 developed countries. Countries: Countries were eligible for inclusion if they were among the top 50 countries with the highest gross national income per capita by purchasing power parity in 2002, had a population over 3 million, and had available data on income inequality and outcome measures. Main outcome measures: Percentage of obese (body mass index >30) adult men and women, diabetes mortality rates, and calorie consumption per capita per day. Results: Adjusting for gross national per capita income, income inequality was positively correlated with the percentage of obese men (r = 0.48, p = 0.03), the percentage of obese women (r = 0.62, p = 0.003), diabetes mortality rates per 1 million people (r = 0.46, p = 0.04), and average calories per capita per day (r = 0.50, p = 0.02). Correlations were stronger if analyses were weighted for population size. The effect of income inequality on female obesity was independent of average calorie intake. Conclusions: Obesity, diabetes mortality, and calorie consumption were associated with income inequality in developed countries. Increased nutritional problems may be a consequence of the psychosocial impact of living in a more hierarchical society. PMID:16020644

  8. 22 CFR 226.24 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.24 Program income. (a) Recipients... incident to the generation of program income may be deducted from gross income to determine program...

  9. 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

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

    ERIC Educational Resources Information Center

    Lee, Phyllis; Bierman, Karen L.

    2015-01-01

    For socioeconomically 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…

  11. Income Dynamics and the Affordable Care Act

    PubMed Central

    Shore-Sheppard, Lara D

    2014-01-01

    Objective To examine the sources of family income dynamics leading to movement into and out of Medicaid expansion and subsidy eligibility under the Affordable Care Act. Data Source Survey of Income and Program Participation (SIPP): 1996, 2001, 2004, 2008 panels. Study Design Considering four broad subsidy eligibility categories for monthly Modified Adjusted Gross Income (MAGI) (<138 percent of the Federal Poverty Level [FPL], 138–250 percent FPL, 250–400 percent FPL, and >400 percent FPL), I use duration analysis to examine determinants of movements between categories over the course of a year. Data Collection/Extraction Using detailed monthly data, I determine the members of tax-filing units and calculate an approximation of MAGI at the monthly level. The analysis sample is adults ages 22–64 years. Principal Findings Incomes are highly variable within a year, particularly at the lower end of the income distribution. Employment transitions, including transitions not involving a period of nonemployment, and family structure changes strongly predict sufficient income volatility to trigger a change in subsidy category. Conclusions Income volatility arising from employment and family structure changes is likely to trigger changes in subsidy eligibility within the year, but the sources and effects of the volatility differ substantially depending on the individual's position in the income distribution. PMID:25327987

  12. 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

  13. 20 CFR 418.2110 - What is the effective date of our initial determination about your income-related monthly...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., as described in § 418.2150, the effective date will be January 1 of the year(s) that is affected, or... reported on your 2009 amended tax return is significantly less than originally reported to the IRS. We use... IRS modified adjusted gross income information we used was incorrect, as described in § 418.2335,...

  14. 24 CFR 1003.503 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....503 Program income. (a) Program income requirements for ICDBG grantees are set forth in 24 CFR 85.25... generation of the income; (iv) Gross income from the use or rental of real property, owned by the grantee or... generation of the income; (v) Payments of principal and interest on loans made using ICDBG funds, except...

  15. Suicide triggers as sex-specific threats in domains of evolutionary import: negative correlation between global male-to-female suicide ratios and average per capita gross national income.

    PubMed

    Saad, Gad

    2007-01-01

    From an evolutionary perspective, suicide is a paradoxical phenomenon given its fatal consequences on one's reproductive fitness. That fact notwithstanding, evolutionists have typically used kin and group selection arguments in proposing that suicide might indeed be viewed as an adaptive behavioral response. The current paper posits that in some instances, suicide might be construed as the ultimate maladaptive response to "crushing defeats" in domains of great evolutionary import (e.g., mating). Specifically, it is hypothesized that numerous sex-specific triggers of suicide are universally consistent because they correspond to dire sex-specific attacks on one's reproductive fitness (e.g., loss of occupational status is much more strongly linked to male suicides). More generally, it is proposed that many epidemiological aspects of suicide are congruent with Darwinian-based frameworks. These include the near-universal finding that men are much more likely to commit suicide (sexual selection theory), the differential motives that drive men and women to commit suicide (evolutionary psychology), and the shifting patterns of suicide across the life span (life-history theory). Using data from the World Health Organization and the World Bank, several evolutionary-informed hypotheses, regarding the correlation between male-to-female suicide ratios and average per capita Gross National Income, are empirically tested. Overall, the findings are congruent with Darwinian-based expectations namely as economic conditions worsen the male-to-female suicide ratio is exacerbated, with the negative correlation being the strongest for the "working age" brackets. The hypothesized evolutionary outlook provides a consilient framework in comprehending universal sex-specific triggers of suicide. Furthermore, it allows suicidologists to explore new research avenues that might remain otherwise untapped if one were to restrict their research interests on the identification of proximate causes

  16. Economic well-being and children's social adjustment: the role of family process in an ethnically diverse low-income sample.

    PubMed

    Mistry, Rashmita S; Vandewater, Elizabeth A; Huston, Aletha C; McLoyd, Vonnie C

    2002-01-01

    Using latent variable structural equation modeling, a family economic stress model that links economic well-being to child well-being in an ethnically diverse, low-income sample of 419 elementary school-age children was evaluated. The sample was 57% African American and 28% Hispanic, and most families were headed by single mothers. The results provided support for the position that family process is a critical mediator of the effects of economic hardship on children's social adjustment. Lower levels of economic well-being, and the corollary elevated perceptions of economic pressure indirectly affected parenting behavior through an adverse impact on parental psychological well-being. Distressed parents reported feeling less effective and capable in disciplinary interactions with their child and were observed to be less affectionate in parent-child interactions. In turn, less than optimal parenting predicted lower teacher ratings of children's positive social behavior and higher ratings of behavior problems. Multiple-group analyses revealed that the pathways by which economic hardship influences children's behavior appear to operate similarly for boys and girls, and for African American and Hispanic families.

  17. 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...

  18. 26 CFR 1.993-6 - Definition of gross receipts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income. If, for example, a DISC receives advance or installment payments for the sale or lease of... such advance payments is considered to be gross receipts of the DISC for the taxable year for...

  19. 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...

  20. 20 CFR 418.3315 - What is earned income?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What is earned income? 418.3315 Section 418... Income § 418.3315 What is earned income? Earned income is defined in § 416.1110 of this chapter and may... gross income, which is more than you actually receive, if amounts are withheld from earned...

  1. 20 CFR 418.3315 - What is earned income?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is earned income? 418.3315 Section 418... Income § 418.3315 What is earned income? Earned income is defined in § 416.1110 of this chapter and may... gross income, which is more than you actually receive, if amounts are withheld from earned...

  2. Provincial income inequality and self‐reported health status in China during 1991–7

    PubMed Central

    Pei, X; Rodriguez, E

    2006-01-01

    Background The relationship between income inequality and health has been widely explored. Today there is some evidence suggesting that good health is inversely related to income inequality. After the economic reforms initiated in the early 1980s, China experienced one of the fastest‐growing income inequalities in the world. The state of China in the 1990s is focussed on and possible effects of provincial income inequality on individual health status are explored. Methods A multilevel regression model is used to analyse the data collected in 1991, 1993 and 1997 from nine provinces included in the China Health and Nutrition Survey. The effects of provincial Gini coefficients on self‐rated health in each year are evaluated by two logistic regressions estimating the odds ratios of reporting poor or fair health. The patterns of this effect are compared among the survey years and also among different demographic groups. Results The analyses show an independent effect of income inequality on self‐reported health after adjusting for individual and household variables. Furthermore, the effect of income distribution is not attenuated when household income and provincial gross domestic product per capita are included in the model. The results show that there is an increased risk of about 10–15% on average for fair or poor health for people living in provinces with greater income inequalities compared with provinces with modest income inequalities. Conclusions In China, societal income inequality appears to be an important determinant of population health during 1991–7. PMID:17108303

  3. 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…

  4. 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) 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...

  7. 26 CFR 509.107 - Income from operation of ships or aircraft.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) 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...

  8. 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...

  9. 26 CFR 509.107 - Income from operation of ships or aircraft.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) 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...

  10. 26 CFR 1.964-4 - Verification of certain classes of income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...). (8) Income on which taxes are not substantially reduced. The gross income excluded from foreign base... controlled foreign corporation not availed of to substantially reduce income taxes, the income or similar...) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.964-4 Verification of...

  11. 75 FR 9101 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-01

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI89 Reduced 2009 Estimated Income Tax Payments for... the Internal Revenue Code (Code) relating to reduced estimated income tax payments for qualified... the statutory gross income requirement for purposes of the reduction in their required 2009...

  12. 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…

  13. 50 CFR 80.120 - What is program income?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 50 Wildlife and Fisheries 9 2014-10-01 2014-10-01 false What is program income? 80.120 Section 80.120 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR....120 What is program income? (a) Program income is gross income received by the grantee or...

  14. 7 CFR 1437.14 - Payment and income limitations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Rules set out in 7 CFR part 1400 shall apply in implementing the restrictions of this section. ... who receives more than 50 percent of such person's gross income from farming, ranching, and forestry... person who receives 50 percent or less of such person's gross income from farming, ranching, and...

  15. Income inequality and income segregation.

    PubMed

    Reardon, Sean F; Bischoff, Kendra

    2011-01-01

    This article investigates how the growth in income inequality from 1970 to 2000 affected patterns of income segregation along three dimensions: the spatial segregation of poverty and affluence, race-specific patterns of income segregation, and the geographic scale of income segregation. The evidence reveals a robust relationship between income inequality and income segregation, an effect that is larger for black families than for white families. In addition, income inequality affects income segregation primarily through its effect on the large-scale spatial segregation of affluence rather than by affecting the spatial segregation of poverty or by altering small-scale patterns of income segregation.

  16. 24 CFR 92.203 - Income determinations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... calculate adjusted income it must apply exclusions from income established at 24 CFR 5.611. The HOME rents... income at the time the HOME assistance is provided, unless more than six months has elapsed since the... Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Requirements § 92.203 Income determinations. (a)...

  17. Psychosocial adjustment of low-income African American youth from single mother homes: the role of the youth-coparent relationship.

    PubMed

    Sterrett, Emma M; Jones, Deborah J; Kincaid, Carlye

    2009-05-01

    African American youth from single mother homes are at greater risk for internalizing and externalizing problems relative to their peers from two-parent homes. Although the predominance of psychosocial research on these youth has focused on maternal parenting and mother-child relationship quality, far less attention has been devoted to the quality of the relationships that youth have with "nonmarital coparents," or other adults and family members who assist African American single mothers with childrearing. This study examined the contribution of the youth-coparent relationship to psychosocial adjustment among African American youth from single mother families (n = 141). Findings revealed that maternal parenting and youth-coparent relationship quality interacted to predict both youth internalizing and externalizing problems. Specifically, greater youth-coparent relationship quality enhanced the protective role of maternal positive parenting. Findings suggest the potential role of broader familial and social contexts for enhancing the protective effects of positive parenting.

  18. Has the relation between income inequality and life expectancy disappeared? Evidence from Italy and top industrialised countries

    PubMed Central

    De Vogli, R.; Mistry, R.; Gnesotto, R.; Cornia, G. A.

    2005-01-01

    Objective: To investigate the relation between income inequality and life expectancy in Italy and across wealthy nations. Design and setting: Measure correlation between income inequality and life expectancy at birth within Italy and across the top 21 wealthy countries. Pearson correlation coefficients were calculated to study these relations. Multivariate linear regression was used to measure the association between income inequality and life expectancy at birth adjusting for per capita income, education, and/or per capita gross domestic product. Data sources: Data on the Gini coefficient (income inequality), life expectancy at birth, per capita income, and educational attainment for Italy came from the surveys on Italian household on income and wealth 1995–2000 and the National Institute of Statistics information system. Data for industrialised nations were taken from the United Nations Development Program's human development indicators database 2003. Results: In Italy, income inequality (ß = –0.433; p<0.001) and educational attainment (ß = 0.306; p<0.001) were independently associated with life expectancy, but per capita income was not (ß = 0.121; p>0.05). In cross national analyses, income inequality had a strong negative correlation with life expectancy at birth (r = –0.864; p<0.001). Conclusions: In Italy, a country where health care and education are universally available, and with a strong social safety net, income inequality had an independent and more powerful effect on life expectancy at birth than did per capita income and educational attainment. Italy had a moderately high degree of income inequality and an average life expectancy compared with other wealthy countries. The cross national analyses showed that the relation between income inequality and population health has not disappeared. PMID:15650149

  19. 26 CFR 1.199-3 - Domestic production gross receipts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the taxpayer's methods of accounting used for Federal income tax purposes for the taxable year. If the... referred to as disposition) to customers, if the gross receipts from the disposition of such property qualify as DPGR; or (ii) If paragraph (d)(1)(i) of this section does not apply to the property, then......

  20. Income, income inequality, dental caries and dental care levels: an ecological study in rich countries.

    PubMed

    Bernabé, E; Sheiham, A; Sabbah, W

    2009-01-01

    Research has shown that beyond a certain level of absolute income, there is a weak relationship between income and population health. On the other hand, relative income or income inequality is more strongly related to health than absolute income in rich countries. The objective of this study was to assess the relationships of income and income inequality with dental caries and dental care levels in 35- to 44-year-old adults among rich countries. Income was assessed by gross domestic product and gross national income, income inequality by Gini coefficient and the ratio between the income of the richest and poorest 20% of the population, dental caries by DMFT and dental care levels by the care, restorative and treatment indices. Pearson and partial correlation were used to examine the relationships between income, income inequality, caries experience and dental care. Income measures were not related to either dental caries or dental care levels. However, income inequality measures were inversely and significantly related to number of filled teeth, DMFT, care index and restorative index, but not to number of decayed or missing teeth. It is concluded that DMFT scores were higher in more equal countries and may be explained by greater levels of restorative care in those countries.

  1. Socioemotional Adjustment as a Mediator of the Association between Exposure to Community Violence and Academic Performance in Low-Income Adolescents

    PubMed Central

    Hardaway, Cecily R.; Larkby, Cynthia A.; Cornelius, Marie D.

    2014-01-01

    Objective This study examines whether exposure to community violence is indirectly related to academic performance through anxious/depressed symptoms and delinquent behaviors. Methods Three hundred eighteen mothers and adolescents who participated in a longitudinal investigation were interviewed when adolescents were age 10, 14, and 16. Results Community violence exposure at age 14 was significantly related to anxious/depressed symptoms and delinquent behaviors. Delinquent behaviors (but not anxious/depressed symptoms) were significantly associated with academic performance at age 16. Exposure to community violence was indirectly related to academic performance through delinquent behaviors. There was no significant indirect effect of exposure to community violence on academic performance through anxious/depressed symptoms. Covariates included sociodemographics and exposure to child abuse. Age 10 anxious/depressed symptoms, age 10 delinquent behaviors, and age 14 academic performance were also included in the model to control for preexisting differences in socioemotional adjustment and academic performance. Conclusions Results suggest that exposure to community violence may initiate a cascade of problems that spread from behavior problems to declines in academic performance. Our results highlight the need for schools to consider exposure to community violence as one form of trauma and to transform in ways that make them more trauma-sensitive. The use of trauma-sensitive practices that address the effects of violence exposure on youth may help limit the progression of adverse effects from delinquent behavior to other domains of functioning. PMID:25485167

  2. 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

  3. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporation whose gross income includes income on which the tax is reduced under a tax convention. (b... United States under an income tax convention to which it is a party. The benefit granted under section... this paragraph do not apply. However, N is entitled to the reduced rate of tax under the tax...

  4. Cost-Effectiveness in Low- and Middle-Income Countries

    PubMed Central

    Shillcutt, Samuel D.; Walker, Damian G.; Goodman, Catherine A.; Mills, Anne J.

    2010-01-01

    Cost-effectiveness analysis (CEA) is increasingly important in public health decision making, including in low- and middle-income countries. The decision makers' valuation of a unit of health gain, or ceiling ratio (λ), is important in CEA as the relative value against which acceptability is defined, although values are usually chosen arbitrarily in practice. Reference case estimates for λ are useful to promote consistency, facilitate new developments in decision analysis, compare estimates against benefit-cost ratios from other economic sectors, and explicitly inform decisions about equity in global health budgets. The aim of this article is to discuss values for λ used in practice, including derivation based on affordability expectations (such as $US150 per disability-adjusted life-year [DALY]), some multiple of gross national income or gross domestic product, and preference-elicitation methods, and explore the implications associated with each approach. The background to the debate is introduced, the theoretical bases of current values are reviewed, and examples are given of their application in practice. Advantages and disadvantages of each method for defining λ are outlined, followed by an exploration of methodological and policy implications. PMID:19888791

  5. 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.

  6. 24 CFR 203.33 - Relationship of income to mortgage payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... mortgagor must establish, to the satisfaction of the Secretary, that his or her gross income is and will be..., handicap, marital status, actual or perceived sexual orientation, gender identity, source of income of...

  7. 24 CFR 203.33 - Relationship of income to mortgage payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... mortgagor must establish, to the satisfaction of the Secretary, that his or her gross income is and will be..., handicap, marital status, actual or perceived sexual orientation, gender identity, source of income of...

  8. 24 CFR 203.33 - Relationship of income to mortgage payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... mortgagor must establish, to the satisfaction of the Secretary, that his or her gross income is and will be..., handicap, marital status, actual or perceived sexual orientation, gender identity, source of income of...

  9. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross receipts..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts...

  10. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross receipts..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts...

  11. 26 CFR 1.832-4 - Gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) for life insurance companies. An insurance company may adopt this method of reporting premiums on... includes— (A) Life insurance reserves (as defined in section 816(b), but computed in accordance with... attributable to the unexpired portion of the effective period of the contract is determined on a pro rata...

  12. 26 CFR 1.61-4 - Gross income of farmers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... includes stock, dairy, poultry, fruit, and truck farms; also plantations, ranches, and all land used for farming operations. All individuals, partnerships, or corporations that cultivate, operate, or manage... rules with respect to the determination of whether or not an individual is engaged in farming, see §...

  13. 26 CFR 1.61-4 - Gross income of farmers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... includes stock, dairy, poultry, fruit, and truck farms; also plantations, ranches, and all land used for farming operations. All individuals, partnerships, or corporations that cultivate, operate, or manage... rules with respect to the determination of whether or not an individual is engaged in farming, see §...

  14. Trends in Family Income: 1970-1986.

    ERIC Educational Resources Information Center

    Williams, Roberton C.

    Comparing the experiences of different types of families, this report analyzes family incomes in the United States from 1970 to 1986. The adjusted family income (AFI) measure used in the analysis corrects for family size and for inflation, but does not take account of either in-kind income or taxes. After a section summarizing the report's…

  15. 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

  16. Income and child mortality in developing countries: a systematic review and meta-analysis

    PubMed Central

    O'Hare, Bernadette; Makuta, Innocent; Chiwaula, Levison; Bar-Zeev, Naor

    2013-01-01

    Objective We aimed to quantify the relationship between national income and infant and under-five mortality in developing countries. Design We conducted a systematic literature search of studies that examined the relationship between income and child mortality (infant and/or under-five mortality) and meta-analysed their results. Setting Developing countries. Main outcome measures Child mortality (infant and /or under-five mortality). Results The systematic literature search identified 24 studies, which produced 38 estimates that examined the impact of income on the mortality rates. Using meta-analysis, we produced pooled estimates of the relationship between income and mortality. The pooled estimate of the relationship between income and infant mortality before adjusting for covariates is −0.95 (95% CI −1.34 to −0.57) and that for under-five mortality is −0.45 (95% CI −0.79 to −0.11). After adjusting for covariates, pooled estimate of the relationship between income and infant mortality is −0.33 (−0.39 to −0.26) while the estimate for under-five mortality is −0.28 (−0.37 to −0.19). If a country has an infant mortality of 50 per 1000 live births and the gross domestic product per capita purchasing power parity increases by 10%, the infant mortality will decrease to 45 per 1000 live births. Conclusion Income is an important determinant of child survival and this work provides a pooled estimate for the relationship. PMID:23824332

  17. 26 CFR 1.995-6 - Taxable income attributable to military property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... International Security Assistance and Arms Export Control Act of 1976 (22 U.S.C. 2778 which superseded 22 U.S.C... paragraph (c) of this section). The term also includes gross income from the performance of services which... from gross income provided under part VI of subchapter B of chapter 1 of the Code. (c)...

  18. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... are includible in gross investment income. Therefore, for example, interest received on a student loan would be includible in the gross investment income of a private foundation making such loan. For... irrevocable on May 26, 1969, or under the terms of a will executed on or before such date, which is in...

  19. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... are includible in gross investment income. Therefore, for example, interest received on a student loan would be includible in the gross investment income of a private foundation making such loan. For... irrevocable on May 26, 1969, or under the terms of a will executed on or before such date, which is in...

  20. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... are includible in gross investment income. Therefore, for example, interest received on a student loan would be includible in the gross investment income of a private foundation making such loan. For... irrevocable on May 26, 1969, or under the terms of a will executed on or before such date, which is in...

  1. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... are includible in gross investment income. Therefore, for example, interest received on a student loan would be includible in the gross investment income of a private foundation making such loan. For... irrevocable on May 26, 1969, or under the terms of a will executed on or before such date, which is in...

  2. Income diversification and risk for fishermen.

    PubMed

    Kasperski, Stephen; Holland, Daniel S

    2013-02-01

    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.

  3. 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…

  4. [Structural adjustment, cultural adjustment?].

    PubMed

    Dujardin, B; Dujardin, M; Hermans, I

    2003-12-01

    Over the last two decades, multiple studies have been conducted and many articles published about Structural Adjustment Programmes (SAPs). These studies mainly describe the characteristics of SAPs and analyse their economic consequences as well as their effects upon a variety of sectors: health, education, agriculture and environment. However, very few focus on the sociological and cultural effects of SAPs. Following a summary of SAP's content and characteristics, the paper briefly discusses the historical course of SAPs and the different critiques which have been made. The cultural consequences of SAPs are introduced and are described on four different levels: political, community, familial, and individual. These levels are analysed through examples from the literature and individual testimonies from people in the Southern Hemisphere. The paper concludes that SAPs, alongside economic globalisation processes, are responsible for an acute breakdown of social and cultural structures in societies in the South. It should be a priority, not only to better understand the situation and its determining factors, but also to intervene and act with strategies that support and reinvest in the social and cultural sectors, which is vital in order to allow for individuals and communities in the South to strengthen their autonomy and identify.

  5. Trends in the association between average income, poverty and income inequality and life expectancy in Spain.

    PubMed

    Regidor, Enrique; Calle, M Elisa; Navarro, Pedro; Domínguez, Vicente

    2003-03-01

    In this paper, we study the relation between life expectancy and both average income and measures of income inequality in 1980 and 1990, using the 17 Spanish regions as units of analysis. Average income was measured as average total income per household. The indicators of income inequality used were three measures of relative poverty-the percentage of households with total income less than 25%, 40% and 50% of the average total household income-the Gini index and the Atkinson indices with parameters alpha=1, 1.5 and 2. Pearson and partial correlation coefficients were used to evaluate the association between average income and measures of income inequality and life expectancy. None of the correlation coefficients for the association between life expectancy and average household income was significant for men. The association between life expectancy and average household income in women, adjusted for any of the measures of income inequality, was significant in 1980, although this association decreased or disappeared in 1990 after adjusting for measures of poverty. In both men and women, the partial correlation coefficients between life expectancy and the measures of relative income adjusted for average income were positive in 1980 and negative in 1990, although none of them was significant. The results with regard to women confirm the hypothesis that life expectancy in the developed countries has become more dissociated from average income level and more associated with income inequality. The absence of a relation in men in 1990 may be due to the large impact of premature mortality from AIDS in regions with the highest average total income per household and/or smallest income inequality.

  6. 26 CFR 1.883-1 - Exclusion of income from the international operation of ships or aircraft.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... aircraft is excluded from gross income and exempt from United States Federal income tax. Paragraph (b) of... indirectly through one or more fiscally transparent entities under the income tax laws of the United States... entity, or other fiscally transparent entity under the income tax laws of the United States that...

  7. 26 CFR 1.883-1 - Exclusion of income from the international operation of ships or aircraft.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... aircraft is excluded from gross income and exempt from United States Federal income tax. Paragraph (b) of... indirectly through one or more fiscally transparent entities under the income tax laws of the United States... entity, or other fiscally transparent entity under the income tax laws of the United States that...

  8. 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

    ... (21)) 0 Step 7—Compute adjusted net insurance income: (23) Adjusted net insurance income 0 Step 8... sum of line (17) and line (18)) 30 Step 7—Compute adjusted net insurance income: (20) Adjusted net... which the high tax exception of paragraph (d) of this section is elected. (7) Additional items...

  9. 26 CFR 1.995-6 - Taxable income attributable to military property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) and the regulations thereunder (22 CFR 121.01). (d) Illustration. The principles of this section may... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxable income attributable to military... income attributable to military property. (a) Gross income attributable to military property....

  10. 26 CFR 1.995-6 - Taxable income attributable to military property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... 1934) and the regulations thereunder (22 CFR 121.01). (d) Illustration. The principles of this section... 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...

  11. 26 CFR 1.643(a)-6 - Income of foreign trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... included in distributable net income the amounts of gross income from sources without the United States... United States is determined by taking into account the provisions of section 894 (relating to income... the United States is determined without regard to the provisions of section 894 (relating to...

  12. 26 CFR 1.643(a)-6 - Income of foreign trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... included in distributable net income the amounts of gross income from sources without the United States... United States is determined by taking into account the provisions of section 894 (relating to income... the United States is determined without regard to the provisions of section 894 (relating to...

  13. 32 CFR 644.43 - Gross appraisals.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 4 2011-07-01 2011-07-01 false Gross appraisals. 644.43 Section 644.43 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE HANDBOOK Appraisal § 644.43 Gross appraisals. (a) Preparation. (1) The gross appraisal sections of...

  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. Parental Divorce and Children's Adjustment.

    PubMed

    Lansford, Jennifer E

    2009-03-01

    This article reviews the research literature on links between parental divorce and children's short-term and long-term adjustment. First, I consider evidence regarding how divorce relates to children's externalizing behaviors, internalizing problems, academic achievement, and social relationships. Second, I examine timing of the divorce, demographic characteristics, children's adjustment prior to the divorce, and stigmatization as moderators of the links between divorce and children's adjustment. Third, I examine income, interparental conflict, parenting, and parents well-being as mediators of relations between divorce and children's adjustment. Fourth, I note the caveats and limitations of the research literature. Finally, I consider notable policies related to grounds for divorce, child support, and child custody in light of how they might affect children s adjustment to their parents divorce.

  16. Developmental and physical-fitness associations with gross motor coordination problems in Peruvian children.

    PubMed

    de Chaves, Raquel Nichele; Bustamante Valdívia, Alcibíades; Nevill, Alan; Freitas, Duarte; Tani, Go; Katzmarzyk, Peter T; Maia, José António Ribeiro

    2016-01-01

    The aims of this cross-sectional study were to examine the developmental characteristics (biological maturation and body size) associated with gross motor coordination problems in 5193 Peruvian children (2787 girls) aged 6-14 years from different geographical locations, and to investigate how the probability that children suffer with gross motor coordination problems varies with physical fitness. Children with gross motor coordination problems were more likely to have lower flexibility and explosive strength levels, having adjusted for age, sex, maturation and study site. Older children were more likely to suffer from gross motor coordination problems, as were those with greater body mass index. However, more mature children were less likely to have gross motor coordination problems, although children who live at sea level or at high altitude were more likely to suffer from gross motor coordination problems than children living in the jungle. Our results provide evidence that children and adolescents with lower physical fitness are more likely to have gross motor coordination difficulties. The identification of youths with gross motor coordination problems and providing them with effective intervention programs is an important priority in order to overcome such developmental problems, and help to improve their general health status.

  17. 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.

  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, 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...

  1. 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...

  2. 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...

  3. Income inequality and pregnancy spacing.

    PubMed

    Gold, R; Connell, Frederick A; Heagerty, Patrick; Bezruchka, Stephen; Davis, Robert; Cawthon, Mary Lawrence

    2004-09-01

    We examined the relationship between county-level income inequality and pregnancy spacing in a welfare-recipient cohort in Washington State. We identified 20,028 welfare-recipient women who had at least one birth between July 1, 1992, and December 31, 1999, and followed this cohort from the date of that first in-study birth until the occurrence of a subsequent pregnancy or the end of the study period. Income inequality was measured as the proportion of total county income earned by the wealthiest 10% of households in that county compared to that earned by the poorest 10%. To measure the relationship between income inequality and the time-dependent risk (hazard) of a subsequent pregnancy, we used Cox proportional hazards methods and adjusted for individual- and county-level covariates. Among women aged 25 and younger at the time of the index birth, the hazard ratio (HR) of subsequent pregnancy associated with income inequality was 1.24 (95% CI: 0.85, 1.80), controlling for individual-level (age, marital status, education at index birth; race, parity) and community-level variables. Among women aged 26 or older at the time of the index birth, the adjusted HR was 2.14 (95% CI: 1.09, 4.18). While income inequality is not the only community-level feature that may affect health, among women aged 26 or older at the index birth it appears to be associated with hazard of a subsequent pregnancy, even after controlling for other factors. These results support previous findings that income inequality may impact health, perhaps by influencing health-related behaviors.

  4. 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

  5. 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.

  6. 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.

  7. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... did not know of, and had no reason to know of, the item of community income; and (iv) Taking into... the requesting spouse's individual gross income. (2) Knowledge or reason to know. (i) A requesting spouse had knowledge or reason to know of an item of community income if he or she either actually...

  8. 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…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... The rules— (i) Treat certain interest income resulting from these lending transactions as passive... interest income as passive activity deductions; and (iii) Allocate the passive activity gross income and passive activity deductions resulting from this treatment among the taxpayer's activities. (2) Priority...

  10. 26 CFR 1.469-7 - Treatment of self-charged items of interest income and deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... The rules— (i) Treat certain interest income resulting from these lending transactions as passive... interest income as passive activity deductions; and (iii) Allocate the passive activity gross income and passive activity deductions resulting from this treatment among the taxpayer's activities. (2) Priority...

  11. Neighborhood income and income distribution and the use of cigarettes, alcohol, and marijuana.

    PubMed

    Galea, Sandro; Ahern, Jennifer; Tracy, Melissa; Vlahov, David

    2007-06-01

    Evidence about the relationship between contextual variables and substance use is conflicting. Relationships between neighborhood income and income distribution and the prevalence and frequency of substance use in 59 New York City (NYC) neighborhoods were assessed while accounting for individual income and other socio-demographic variables. Measures of current substance use (in the 30 days prior to the survey) were obtained from a random-digit-dial phone survey of adult residents of NYC and data from the 2000 U.S. Census to calculate median neighborhood income and income distribution (assessed using the Gini coefficient). Among 1355 respondents analyzed (female=56.2%, mean age=40.4), 23.9% reported cigarette, 40.0% alcohol, and 5.4% marijuana use in the previous 30 days. In ecologic assessment, neighborhoods with both the highest income and the highest income maldistribution had the highest prevalence of drinking alcohol (69.0%) and of smoking marijuana (10.5%) but not of cigarette use; there was no clear ecologic association between neighborhood income, income distribution, and cigarette use. In multilevel multivariable models adjusting for individual income, age, race, sex, and education, high neighborhood median income and maldistributed neighborhood income were both significantly associated with a greater likelihood of alcohol and marijuana use but not of cigarette use. Both high neighborhood income and maldistributed income also were associated with greater frequency of alcohol use among current alcohol drinkers. These observations suggest that neighborhood income and income distribution may play more important roles in determining population use of alcohol and marijuana than individual income, and that determinants of substance use may vary by potential for drug dependence. Further research should investigate specific pathways that may explain the relationship between neighborhood characteristics and use of different substances.

  12. 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.

  13. 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.

  14. 46 CFR 69.57 - Gross tonnage.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Convention Measurement System § 69.57 Gross tonnage. Gross tonnage (GT) is determined by the following formula GT=K1 V, in which V=total volume of all enclosed spaces in cubic meters and K1=0.2+0.02 log10 V....

  15. 46 CFR 69.57 - Gross tonnage.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Convention Measurement System § 69.57 Gross tonnage. Gross tonnage (GT) is determined by the following formula GT=K1 V, in which V=total volume of all enclosed spaces in cubic meters and K1=0.2+0.02 log10 V....

  16. Absolute Income, Relative Income, and Happiness

    ERIC Educational Resources Information Center

    Ball, Richard; Chernova, Kateryna

    2008-01-01

    This paper uses data from the World Values Survey to investigate how an individual's self-reported happiness is related to (i) the level of her income in absolute terms, and (ii) the level of her income relative to other people in her country. The main findings are that (i) both absolute and relative income are positively and significantly…

  17. 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.…

  18. 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 §...

  19. Some Organizational and Income-Determining Features of the Wisconsin Outdoor Recreation Industry.

    ERIC Educational Resources Information Center

    Cooper, R. B.; And Others

    A report on the economics of Wisconsin outdoor recreation industry, including characteristics of private recreation enterprises, financial components such as investment, gross recreation income, costs, net recreation income, and return to family labor and management. Other management aspects, such as rate determination, outside employment,…

  20. 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.

  1. 26 CFR 301.6362-3 - Qualified resident tax which is a percentage of Federal tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exclusion from, or inclusion in, gross income of the items which are the subject of the adjustments provided... income tax liability is adjusted to reflect the exclusion from gross income of interest on obligations...

  2. 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

  3. 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…

  4. 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.

  5. 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.

  6. 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

  7. Elderly poverty and Supplemental Security Income.

    PubMed

    Nicholas, Joyce; Wiseman, Michael

    2009-01-01

    In the United States, poverty is generally assessed on the basis of income, as reported in the Current Population Survey's (CPS's) Annual Social and Economic Supplement (ASEC), using an official poverty standard established in the 1960s. The prevalence of receipt of means-tested transfers is underreported in the CPS, with uncertain consequences for the measurement of poverty rates by both the official standard and by using alternative "relative" measures linked to the contemporaneous income distribution. The article reports results estimating the prevalence of poverty in 2002. We complete this effort by using a version of the 2003 CPS/ASEC for which a substantial majority (76 percent) of respondents have individual records matching administrative data from the Social Security Administration on earnings and receipt of income from the Old-Age, Survivors, and Disability Insurance and Supplemental Security Income (SSI) programs. Adjustment of the CPS income data with administrative data substantially improves coverage of SSI receipt. The consequence for general poverty is sensitive to the merge procedures employed, but under both sets of merge procedures considered, the estimated poverty rate among all elderly persons and among elderly SSI recipients is substantially less than rates estimated using the unadjusted CPS. The effect of the administrative adjustment is less significant for perception of relative poverty than for absolute poverty. We emphasize the effect of these adjustments on perception of poverty among the elderly in general and elderly SSI recipients in particular.

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. Concurrent Validity of Preschooler Gross Motor Quality Scale with Test of Gross Motor Development-2

    ERIC Educational Resources Information Center

    Sun, Shih-Heng; Sun, Hsiao-Ling; Zhu, Yi-Ching; Huang, Li-chi; Hsieh, Yueh-Ling

    2011-01-01

    Preschooler Gross Motor Quality Scale (PGMQ) was recently developed to evaluate motor skill quality of preschoolers. The purpose of this study was to establish the concurrent validity of PGMQ using Test of Gross Motor Development-2 (TGMD-2) as the gold standard. One hundred and thirty five preschool children aged from three to six years were…

  13. Early School Adjustment of Children at Risk.

    ERIC Educational Resources Information Center

    Reynolds, Arthur J.

    This study examined the factors contributing to the early school adjustment of children at risk of school failure from preschool enrollment to fourth grade. A longitudinal model that used data on 1,255 low-income, minority children was tested in an effort to bring about an improved understanding of the factors that influence a wide range of early…

  14. 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....

  15. 14 CFR Appendix - Example of SIFL Adjustment

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 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....

  16. 26 CFR 1.737-3 - Basis adjustments; Recovery rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 1.737-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.737-3 Basis adjustments; Recovery... determining the amount of gain recognized by the partner under section 731(a) on the distribution of money...

  17. 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).

  18. For whom is income inequality most harmful? A multi-level analysis of income inequality and mortality in Norway.

    PubMed

    Dahl, Espen; Ivar Elstad, Jon; Hofoss, Dag; Martin-Mollard, Melissa

    2006-11-01

    This study investigates the degree to which contextual income inequality in economic regions in Norway affected mortality during the 1990s, above the effects of mean regional income and individual-level confounders. A further objective is to explore whether income inequality effects on mortality differed between socioeconomic groups. Data were constructed by linkages of administrative registers encompassing all Norwegian inhabitants. The outcome variable was all-cause mortality during 6 years (i.e., died 1994-1999 or alive end of 1999). Men and women aged 25-66 in 1993 were analysed. Regions' mean income and income inequality (in terms of gini coefficients) were calculated from consumption-units-adjusted family disposable income. Individual-level variables included sex, age, marital status, individual income, education, and being a recipient of health-related welfare benefits. Multilevel logistic regression models were fitted for 2,197,231 individuals nested within 88 regions. After adjusting for regional mean income and individual-level variables, the odds ratio (OR) for mortality 1994-1999 was 1.028 (95% CI 1.023-1.033) on the gini variable multiplied by 100. Analyses of cross-level interactions indicated some, albeit modest, income inequality effects on mortality in the upper income and educational categories. Among those with low individual income, low education, and among recipients of health-related welfare benefits, mortality effects of higher regional income inequality were significantly stronger than among those more advantageously placed in the social structure. The results of this study differ from previous studies which have suggested that contextual income inequality has a minor impact on population health in egalitarian countries. The results indicate that in Norway, neither a comparatively egalitarian income distribution nor generous and comprehensive welfare institutions hindered the emergence of regional-level income inequality effects on mortality

  19. 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)

  20. 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."

  1. Common mental disorders, neighbourhood income inequality and income deprivation: small-area multilevel analysis

    PubMed Central

    Fone, David; Greene, Giles; Farewell, Daniel; White, James; Kelly, Mark; Dunstan, Frank

    2013-01-01

    Background Common mental disorders are more prevalent in areas of high neighbourhood socioeconomic deprivation but whether the prevalence varies with neighbourhood income inequality is not known. Aims To investigate the hypothesis that the interaction between small-area income deprivation and income inequality was associated with individual mental health. Method Multilevel analysis of population data from the Welsh Health Survey, 2003/04–2010. A total of 88 623 respondents aged 18–74 years were nested within 50 587 households within 1887 lower super output areas (neighbourhoods) and 22 unitary authorities (regions), linked to the Gini coefficient (income inequality) and the per cent of households living in poverty (income deprivation). Mental health was measured using the Mental Health Inventory MHI-5 as a discrete variable and as a ‘case’ of common mental disorder. Results High neighbourhood income inequality was associated with better mental health in low-deprivation neighbourhoods after adjusting for individual and household risk factors (parameter estimate +0.70 (s.e. = 0.33), P = 0.036; odds ratio (OR) for common mental disorder case 0.92, 95% CI 0.88–0.97). Income inequality at regional level was significantly associated with poorer mental health (parameter estimate -1.35 (s.e. = 0.54), P = 0.012; OR = 1.13, 95% CI 1.04–1.22). Conclusions The associations between common mental disorders, income inequality and income deprivation are complex. Income inequality at neighbourhood level is less important than income deprivation as a risk factor for common mental disorders. The adverse effect of income inequality starts to operate at the larger regional level. PMID:23470284

  2. 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...

  3. Income inequality measures

    PubMed Central

    2007-01-01

    The Gini coefficient has been the most popular method for operationalising income inequality in the public health literature. However, a number of alternative methods exist, and they offer researchers the means to develop a more nuanced understanding of the distribution of income. Income inequality measures such as the generalised entropy index and the Atkinson index offer the ability to examine the effects of inequalities in different areas of the income spectrum, enabling more meaningful quantitative assessments of qualitatively different inequalities. This glossary provides a conceptual introduction to these and other income inequality measures. PMID:17873219

  4. Income inequality measures.

    PubMed

    De Maio, Fernando G

    2007-10-01

    The Gini coefficient has been the most popular method for operationalising income inequality in the public health literature. However, a number of alternative methods exist, and they offer researchers the means to develop a more nuanced understanding of the distribution of income. Income inequality measures such as the generalised entropy index and the Atkinson index offer the ability to examine the effects of inequalities in different areas of the income spectrum, enabling more meaningful quantitative assessments of qualitatively different inequalities. This glossary provides a conceptual introduction to these and other income inequality measures.

  5. The Potential for Increasing Net Incomes on Limited-Resource Farms in Eastern Kentucky. Research Report 24.

    ERIC Educational Resources Information Center

    Stewart, Fred J.; And Others

    The study identified possibilities for improving farm incomes on limited-resource farms in eastern Kentucky. Objectives were to describe farm operations of full-time Appalachian farmers who had gross sales of less than $5,000 in 1972, estimate potential increases in net farm incomes from given resources, and identify nonresource constraints on…

  6. 7 CFR 1980.348 - Adjusted annual income.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... employed or to further his or her education. The deduction will be based only on monies reasonably..., 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...

  7. 7 CFR 1980.348 - Adjusted annual income.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... employed or to further his or her education. The deduction will be based only on monies reasonably..., 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...

  8. 7 CFR 1980.348 - Adjusted annual income.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... employed or to further his or her education. The deduction will be based only on monies reasonably..., 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...

  9. 26 CFR 1.545-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... by deducting such taxes accrued on Schedule PH, Form 1120, to be filed with the return. The schedule... amount of such indebtedness is the amount represented by the face value of the obligations. In the case... property; (ii) The cost or other basis to the corporation and the nature and value of the...

  10. 26 CFR 1.545-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... by deducting such taxes accrued on Schedule PH, Form 1120, to be filed with the return. The schedule... amount of such indebtedness is the amount represented by the face value of the obligations. In the case... property; (ii) The cost or other basis to the corporation and the nature and value of the...

  11. 26 CFR 1.545-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by deducting such taxes accrued on Schedule PH, Form 1120, to be filed with the return. The schedule... amount of such indebtedness is the amount represented by the face value of the obligations. In the case... property; (ii) The cost or other basis to the corporation and the nature and value of the...

  12. 26 CFR 1.545-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... stock of public utilities, organizational expenses, etc. See section 241. Such special deductions, except the deduction provided by section 248 (relating to organizational expenses) shall be disallowed in... of refunding, renewal, or other change in the form of an indebtedness, the giving of a new promise...

  13. 7 CFR 1980.348 - Adjusted annual income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... by insurance (e.g., dental expenses, prescription medicines, medical insurance premiums, eyeglasses, hearing aids and batteries, home nursing care, monthly payments on accumulated major medical bills,...

  14. Role of radiotherapy in cancer control in low-income and middle-income countries.

    PubMed

    Barton, Michael B; Frommer, Michael; Shafiq, Jesmin

    2006-07-01

    More than half the cases of cancer in the world arise in people in low-income and middle-income countries. This proportion will rise to 70% by 2020. These are regions where the annual gross national income per person is less than 9386 US dollars. Radiotherapy is an essential part of the treatment of cancer. In high-income countries, 52% of new cases of cancer should receive radiotherapy at least once and up to 25% might receive a second course. Because of the different distribution of tumour types worldwide and of the advanced stage at presentation, patients with cancer in low-income and middle-income regions could have a greater need for radiotherapy than those in high-income countries. Radiotherapy for cure or palliation has been shown to be cost effective. Many countries of low or middle income have limited access to radiotherapy, and 22 African and Asian countries have no service at all. In Africa in 2002, the actual supply of megavoltage radiotherapy machines (cobalt or linear accelerator) was only 155, 18% of the estimated need. In the Asia-Pacific region, nearly 4 million cases of cancer arose in 2002. In 12 countries with available data, 1147 megavoltage machines were available for an estimated demand of nearly 4000 megavoltage machines. Eastern Europe and Latin America showed similar shortages. Strategies for developing services need planning at a national level and substantial investment for staff training and equipment. Safe and effective development of services would benefit from: links with established facilities in other countries, particularly those within the same region; access to information, such as free online journal access; and better education of all medical staff about the roles and benefits of radiotherapy. PMID:16814210

  15. THE STRUCTURE OF GROSS MOTOR SKILL PATTERNS.

    ERIC Educational Resources Information Center

    SAFRIT, MARGARET J.

    THIS EFFORT INVOLVED AN EXAMINATION OF BASIC, GROSS MOTOR SKILLS IN A VARIETY OF SPORTS ACTIVITIES THROUGH FACTOR ANALYTIC TECHNIQUES. THREE ALTERNATE SETS OF MOVEMENT FACTOR PATTERNS WERE HYPOTHESIZED ON THE BASIS OF A LOGICAL "OPINION" ANALYSIS. PATTERN "A" REPRESENTED AN OBVIOUS "OPINION" CLASSIFICATION OF THE VARIABLE BY EXTREMITIES USED IN…

  16. Power law tails in the Italian personal income distribution

    NASA Astrophysics Data System (ADS)

    Clementi, F.; Gallegati, M.

    2005-05-01

    We investigate the shape of the Italian personal income distribution using microdata from the Survey on Household Income and Wealth, made publicly available by the Bank of Italy for the years 1977-2002. We find that the upper tail of the distribution is consistent with a Pareto-power law type distribution, while the rest follows a two-parameter lognormal distribution. The results of our analysis show a shift of the distribution and a change of the indexes specifying it over time. As regards the first issue, we test the hypothesis that the evolution of both gross domestic product and personal income is governed by similar mechanisms, pointing to the existence of correlation between these quantities. The fluctuations of the shape of income distribution are instead quantified by establishing some links with the business cycle phases experienced by the Italian economy over the years covered by our dataset.

  17. 26 CFR 1.482-2 - Determination of taxable income in specific situations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... facts. (ii) Safe haven rental charge. See § 1.482-2(c)(2)(ii) (26 CFR Part 1 revised as of April 1, 1985... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Adjustments § 1.482-2 Determination of taxable income in... bona fide indebtedness, even if the stated rate of interest thereon would be within the safe...

  18. 24 CFR 886.324 - Reexamination of family income and composition.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Reexamination of family income and... family income and composition. (a) Regular reexaminations. The owner must reexamine the income and... whether the family's unit size is still appropriate. The owner must adjust Tenant Rent and the...

  19. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net deferred tax liability adjustments. 32.4341....4341 Net deferred tax liability adjustments. (a) This account shall include the portion of deferred income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustments—net....

  20. 26 CFR 1.1461-2 - Adjustments for overwithholding or underwithholding of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... underwithholding of tax. 1.1461-2 Section 1.1461-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Application of Withholding Provisions § 1.1461-2 Adjustments for overwithholding or underwithholding of tax. (a) Adjustments of overwithheld tax—(1) In...

  1. 26 CFR 1.734-2 - Adjustment after distribution to transferee partner.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.734-2 Adjustment after distribution to transferee partner. (a) In the case of a distribution of property by the partnership to a... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Adjustment after distribution to...

  2. 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.

  3. 26 CFR 1.61-8 - Rents and royalties.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... guidance (see § 601.601(d)(2) of this chapter), gross income includes advance rentals, which must be... 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 §...

  4. 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.

  5. Radioimmunoassay for intact Gross mouse leukemia virus.

    PubMed Central

    Yalow, R S; Gross, L

    1976-01-01

    A radioimmunoassay for intact Gross leukemia virus has been developed using 125I-labeled Gross virus grown in tissue culture and guinea pig antisera to Gross virus grown either in tissue culture or harvested from leukemic C3H(f) mice. Separation of bound from free labeled virus was effected using the double antibody method. The assay can detect fewer than 10(8) virus particles and has been used to measure the viral content of individual organs from inoculated leukemic C3H(f) mice and from Ak mice with spontaneous leukemia. Organs from noninoculated healthy C3H(f) mice crossreacted poorly in the system, virus generally being detectable only in the thymus and spleen and at low concentration. In some of the inoculated C3H(f) leukemic mice the viral content of as little as 0.5 mul of plasma is measurable. That this assay is for intact virus and not for soluble antigens of the viral envelope was proven by the observation that the immunoreactive material of plasma and extracts from thymus and liver of leukemic mice has a buoyant denisty in sucrose of 1.17-1.18 g/ml, corresponding to that of intact virus grown in tissue culture. With this sensitivity it may now be possible to quantitate viral concentrations in tissue and body fluids from the time of inoculation through the development of obvious pathology. PMID:1066697

  6. 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....

  7. Federal Income Tax Cuts and Low-Income Families.

    ERIC Educational Resources Information Center

    Sammartino, Frank J.

    This report identifies overall tax burdens faced by low income families, explaining how those burdens would change if certain types of federal income tax cuts were enacted. Using detailed household-level data on incomes and taxes, the report shows how federal income and payroll taxes differ for low income families and how these families benefit…

  8. 20 CFR 209.13 - Employers' gross earnings reports.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Employers' gross earnings reports. 209.13... RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES § 209.13 Employers' gross earnings reports. (a) Each employer is required to report the gross earnings of a one-percent sample group of railroad employees....

  9. 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,…

  10. 36 CFR 910.60 - Gross floor area.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 36 Parks, Forests, and Public Property 3 2011-07-01 2011-07-01 false Gross floor area. 910.60... DEVELOPMENT AREA Glossary of Terms § 910.60 Gross floor area. Gross floor area is defined in section 1201... of the several floors from the ground floor up of all buildings of a development occurring on a...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... straight-line method at the rate of $900 per year. On July 1, 1965, the cooperative association pays a... allowance for depreciation provided in section 167; and (ii) Any amount (to the extent treated as ordinary... the trade or business of a character which is subject to the allowance for depreciation provided...

  13. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporation on the last day, in such year, on which such corporation is a controlled foreign corporation shall... last day, in such corporation's taxable year, on which such corporation is a controlled foreign... by actual distributions during the year) were distributed on the last day of such...

  14. Gross vs. net income: How plant toughness affects performance of an insect herbivore.

    PubMed

    Clissold, Fiona J; Sanson, Gordon D; Read, Jenny; Simpson, Stephen J

    2009-12-01

    Leaf biomechanical properties are thought to impose a significant obstacle to herbivores and as such influence patterns of herbivory more than leaf chemistry. However, evidence for the role of structural traits in influencing herbivore food choice and performance has come from correlative studies, whereas the underlying mechanisms have been given little attention. By manipulating the biomechanical properties of a host grass species through a combination of lyophilization and milling, and providing water separately, we were able to compare behavioral, physiological, and developmental responses of the Australian plague locust, Chortoicetes terminifera, to the biomechanical properties of plant food (exemplified by toughness) independently of the food's macronutrient content and the insect's demand for water. Increasing leaf toughness was associated with reduced rates of locust growth and prolonged development, with potential ecological consequences. Poorer performance on the tougher foods was primarily a consequence of a reduced rate of nutrient supply, which occurred as a result of (1) smaller meals being eaten more slowly, (2) slowed gut passage rates, which limited how quickly the next meal could be taken, and (3) reduced efficiency of assimilation of nutrients from food in the gut. In addition, there were deleterious changes in the ratio of protein to carbohydrate assimilated from the gut. Prolonged development time was associated with increased total nutrient demands throughout the extended developmental period. Because these demands could not be met by increased consumption, there was a decreased efficiency of conversion of assimilated nutrients to growth. By disentangling the effects of biomechanical properties from macronutrient and water content we have shown that leaf biomechanical traits can influence chewing herbivores independently of leaf chemical traits.

  15. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., a nonresident alien, on May 26, 1963. Thus, M Corporation is a controlled foreign corporation for... nonresident alien, who owned such interest from January 1, 1963. Before A's acquisition of such stock, M... Corporation on March 14, 1963, from C, a nonresident alien, after R Corporation distributes in 1963 a...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 26 CFR 1.863-1 - Allocation of gross income under section 863(a).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  3. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... corporation is a controlled foreign corporation (within the meaning of section 957) for an uninterrupted... during such taxable year, and (2) Who owns (within the meaning of section 958(a)) stock in such... stock which such shareholder owns (within the meaning of section 958(a)) in such corporation if on...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... corporation is a controlled foreign corporation (within the meaning of section 957) for an uninterrupted... during such taxable year, and (2) Who owns (within the meaning of section 958(a)) stock in such... stock which such shareholder owns (within the meaning of section 958(a)) in such corporation if on...

  6. 26 CFR 1.691(a)-2 - Inclusion in gross income by recipients.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  7. 26 CFR 1.691(a)-2 - Inclusion in gross income by recipients.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  8. 26 CFR 1.955-6 - Gross income from sources within less developed countries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 of... the name of a less developed country shall be substituted for “the United States”, except that...

  9. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-5(m) (as contained in 26 CFR part 1 (§§ 1.61 to 1.169) revised April 1, 1992). See §§ 1.132-1T, 1... (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...

  10. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-5(m) (as contained in 26 CFR part 1 (§§ 1.61 to 1.169) revised April 1, 1992). See §§ 1.132-1T, 1... (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...

  11. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...-5(m) (as contained in 26 CFR part 1 (§§ 1.61 to 1.169) revised April 1, 1992). See §§ 1.132-1T, 1... (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...

  12. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...-5(m) (as contained in 26 CFR part 1 (§§ 1.61 to 1.169) revised April 1, 1992). See §§ 1.132-1T, 1... (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...

  13. 26 CFR 1.132-1 - Exclusion from gross income for certain fringe benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-5(m) (as contained in 26 CFR part 1 (§§ 1.61 to 1.169) revised April 1, 1992). See §§ 1.132-1T, 1... (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...

  14. Income inequality and tooth loss in the United States.

    PubMed

    Bernabé, E; Marcenes, W

    2011-06-01

    This study explored the relationship between state income inequality and individual tooth loss among 386,629 adults in the United States who participated in the 2008 Behavioral and Risk Factor Surveillance System. Multilevel models were used to test the association of the state Gini coefficient with tooth loss after sequential adjustment for state- (median household income) and individual-level confounders (sex, age, race, education, and household income), as well as state- (percent receiving fluoridated water and dentist-to-population ratio) and individual-level mediators (marital status and last dental visit). The state Gini coefficient was significantly associated with tooth loss even after adjustment for state- and individual-level confounders and potential mediators (Odds Ratio, 1.17; 95% Confidence Interval, 1.05 to 1.30). This study provides support for the relationship between state income inequality and individual tooth loss in the United States.

  15. Randomization and the Gross-Pitaevskii Hierarchy

    NASA Astrophysics Data System (ADS)

    Sohinger, Vedran; Staffilani, Gigliola

    2015-10-01

    We study the Gross-Pitaevskii hierarchy on the spatial domain . By using an appropriate randomization of the Fourier coefficients in the collision operator, we prove an averaged form of the main estimate which is used in order to contract the Duhamel terms that occur in the study of the hierarchy. In the averaged estimate, we do not need to integrate in the time variable. An averaged spacetime estimate for this range of regularity exponents then follows as a direct corollary. The range of regularity exponents that we obtain is . It was shown in our previous joint work with Gressman (J Funct Anal 266(7):4705-4764, 2014) that the range is sharp in the corresponding deterministic spacetime estimate. This is in contrast to the non-periodic setting, which was studied by Klainerman and Machedon (Commun Math Phys 279(1):169-185, 2008), where the spacetime estimate is known to hold whenever . The goal of our paper is to extend the range of α in this class of estimates in a probabilistic sense. We use the new estimate and the ideas from its proof in order to study randomized forms of the Gross-Pitaevskii hierarchy. More precisely, we consider hierarchies similar to the Gross-Pitaevskii hierarchy, but in which the collision operator has been randomized. For these hierarchies, we show convergence to zero in low regularity Sobolev spaces of Duhamel expansions of fixed deterministic density matrices. We believe that the study of the randomized collision operators could be the first step in the understanding of a nonlinear form of randomization.

  16. 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.

  17. 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 target is deemed to have purchased all of its assets in the deemed purchase under § 1.336-2(b)(1)(ii) or the amount for which old target is deemed to have purchased all of its assets in the deemed...

  18. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporation after the acquisition date from minority shareholders. See also § 1.338-1(d) (regarding certain... deemed sale tax consequences, T shareholders incur no costs in selling the T stock, and P incurs no costs... stock. On March 1 of Year 1, T distributes a dividend to all of its shareholders. On April 15 of Year...

  19. ADJUSTABLE DOUBLE PULSE GENERATOR

    DOEpatents

    Gratian, J.W.; Gratian, A.C.

    1961-08-01

    >A modulator pulse source having adjustable pulse width and adjustable pulse spacing is described. The generator consists of a cross coupled multivibrator having adjustable time constant circuitry in each leg, an adjustable differentiating circuit in the output of each leg, a mixing and rectifying circuit for combining the differentiated pulses and generating in its output a resultant sequence of negative pulses, and a final amplifying circuit for inverting and square-topping the pulses. (AEC)

  20. National income and environmental concern: Observations from 35 countries.

    PubMed

    Lo, Alex Y

    2016-10-01

    National income produces mixed impacts on public environmental concern. In a cross-national survey, environmental concern was measured in terms of propensity to act and environmental risk perception. Results of a multilevel regression analysis show that these two measures respond to gross domestic product per capita in opposite ways. Citizens of advanced industrial countries are more likely than those of lower-income countries to contribute to environmental protection. However, they are less likely to see the harmful impacts on the environment as very dangerous. Using an indicator of national adaptive capacity, this article demonstrates that environmental risk perception is a function of a country's estimated capacity for coping with condition changes. The stronger sense of collective security among citizens of wealthier nations offers a possible explanation for the negative effects of national income. These results indicate the complex relationship between development and public environmental concern across countries.

  1. 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

  2. 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.

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 29 CFR 2575.502c-5 - Adjusted civil penalty under section 502(c)(5).

    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-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...

  10. 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...

  11. 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...

  12. 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...

  13. 29 CFR 2575.502c-1 - Adjusted civil penalty under section 502(c)(1).

    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-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-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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  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 2575.502c-6 - Adjusted civil penalty under section 502(c)(6).

    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-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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  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-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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 29 CFR 2575.209b-1 - Adjusted civil penalty under section 209(b).

    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 § 2575.209b-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. 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.

  19. Income inequality and health: a critical review of the literature.

    PubMed

    Macinko, James A; Shi, Leiyu; Starfield, Barbara; Wulu, John T

    2003-12-01

    This article critically reviews published literature on the relationship between income inequality and health outcomes. Studies are systematically assessed in terms of design, data quality, measures, health outcomes, and covariates analyzed. At least 33 studies indicate a significant association between income inequality and health outcomes, while at least 12 studies do not find such an association. Inconsistencies include the following: (1) the model of health determinants is different in nearly every study, (2) income inequality measures and data are inconsistent, (3) studies are performed on different combinations of countries and/or states, (4) the time period in which studies are conducted is not consistent, and (5) health outcome measures differ. The relationship between income inequality and health is unclear. Future studies will require a more comprehensive model of health production that includes health system covariates, sufficient sample size, and adjustment for inconsistencies in income inequality data.

  20. Gender, poverty and economic adjustment in Harare, Zimbabwe.

    PubMed

    Kanji, N

    1995-04-01

    This study examines the gender-differentiated effects of Structural Adjustment Programs (SAPs) on households in Zimbabwe during 1991. Interviews and focus groups were conducted among 120 randomly selected households in Kambuzuma, a densely populated suburb of Harare with mostly Black residents with a considerable range in income. Interviews were conducted in mid-1991 and reinterviews were conducted among 100 households in mid-1992. 40 semi-structured interviews and focus groups were conducted. Policy changes were partially instituted, and intensification of changes was planned during 1991-95. By 1992 debt servicing increased rather than decreased as planned. Adjustments were made in employment sectors, cost of living, and social services. Findings reveal that cost of living for lower-income urban families rose by 45%. Expenditures showed a real decline among the lowest 25% income group by 12.4%. Food expenditures declined by 15.4% in real income in the lowest income group and by only 3.4% in the highest income group. Food declines in male-headed households were 1.3% in real terms, but 13.4% in female-headed households, which were predominantly low-income households. The lowest-income households were found to cut back on absolute amounts of food consumed, as well as shifting to food with greater bulk and less protein. The mid-day meal among women and children was eliminated. Rents increased, as did transportation costs. Low-income and high-income (with 3-4 children) households had difficulty paying school fees. Out of the sample of 100, the number of households that could not afford to buy clothes increased from 6 to 28 during 1991-92. 89% of households were employed in 1991, but only 85% were employed in 1992. The number of second earners increased by 1%. Unemployment numbers and dependents rose. Women's income generating activities declined during 1991-92. Average monthly income from regular activities declined by 45% in real terms and declined for irregular

  1. A simple view of the heavy-tailed sales distributions and application to the box-office grosses of U.S. movies

    NASA Astrophysics Data System (ADS)

    Yamamoto, Ken

    2014-12-01

    This letter treats of the power-law distribution of the sales of items. We propose a simple stochastic model which expresses the selling process of an item. This model produces a stationary power-law distribution, whose power-law exponent is analytically derived. Next we compare the model with an actual data set of movie income. We focus on the return on investment (ROI), defined as the gross income divided by the production budget. We confirm that the power-law exponent of the ROI distribution can be estimated from the ratios of income between two adjoining weeks, as predicted by the model analysis. Moreover, an exponential decay of the weekly income is observed both in the model and actual income. Therefore, the proposed model is simple enough, but it can quantitatively describe the power-law sales distribution.

  2. 26 CFR 1.482-9 - Methods to determine taxable income in connection with a controlled services transaction.

    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 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 (CONTINUED) Adjustments § 1.482-9 Methods to determine...

  3. 26 CFR 1.482-9 - Methods to determine taxable income in connection with a controlled services transaction.

    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 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 (CONTINUED) Adjustments § 1.482-9 Methods to determine...

  4. 26 CFR 1.482-9 - Methods to determine taxable income in connection with a controlled services transaction.

    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 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 (CONTINUED) Adjustments § 1.482-9 Methods to determine...

  5. 26 CFR 1.482-9 - Methods to determine taxable income in connection with a controlled services transaction.

    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 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 (CONTINUED) Adjustments § 1.482-9 Methods to determine...

  6. 26 CFR 1.482-9T - Methods to determine taxable income in connection with a controlled services transaction...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. The relationship of income inequality to mortality: does the choice of indicator matter?

    PubMed

    Kawachi, I; Kennedy, B P

    1997-10-01

    Ecologic studies in the U.S. and elsewhere in the world have demonstrated that income inequality is strongly related to mortality and life expectancy: the greater the dispersion of income within a given society, the lower the life expectancy. However, these empirical studies have been criticized on the grounds that the choice of indicator may have influenced positive findings. Using a cross-sectional, ecologic design, we tested the relationships of six different income inequality indicators to total mortality rates in the 50 U.S. states. The following summary measures of income distribution were examined: the Gini coefficient; the decile ratio; the proportions of total income earned by the bottom 50%, 60%, and 70% of households; the Robin Hood Index; the Atkinson Index; and Theil's entropy measure. All were highly correlated with each other (Pearson r > or = 0.94), and all were strongly associated with mortality (Pearson r ranging from 0.50 to 0.66), even after adjustment for median income and poverty. Thus, the choice of income distribution measure does not appear to alter the conclusion that income inequality is linked to higher mortality. Furthermore, adjustment for taxes and transfers, as well as household size (using equivalence scales), made no difference to the income inequality/mortality association. From a policy perspective, the alternative income distribution measures perform differently under varying types of income transfers, so that theoretical considerations should guide the selection of an indicator to assess the impact of social and economic policies that address income inequality.

  8. 26 CFR 1.61-8 - Rents and royalties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-8... corporation of certain of its income taxes on rental income paid by a lessee corporation under a lease...

  9. Gross Hematuria Associated with Genitourinary Tuberculosis

    PubMed Central

    Bae, Eun Hui; Heo, Sukhee; Kim, Yeong Hui; Hwang, In Sang; Choi, Joon Seok; Kim, Chang Seong; Ma, Seong Kwon

    2013-01-01

    A 27-year-old man presented to the emergency department with sudden onset of massive gross hematuria and urinary retention. Contrast-enhanced computed tomography imaging showed uneven, dilated calices and a narrowing of the renal pelvis in the left kidney; in addition, a large hematoma was noted in the urinary bladder. An emergency cystoscopy was performed following detection of the hematoma and blood clots were removed. A lesional biopsy, a tuberculosis (TB) culture, and urine cytology showed positive results for Mycobacterium tuberculosis. The clinical manifestations of genitourinary tuberculosis are nonspecific and are usually detected at a chronic stage. In conclusion, we report an unusual cause of acute kidney injury associated with a subacute stage of genitourinary tuberculosis that caused mucosal erosion and bleeding in the bladder. PMID:23678478

  10. 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.

  11. 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

  12. Economic grand rounds: Income inequality and depression prevalence across the United States: an ecological study.

    PubMed

    Messias, Erick; Eaton, William W; Grooms, Amy N

    2011-07-01

    Research has shown a relationship between income inequality and poor health. This column reports findings from a state-level study of the relationship between income inequality and the prevalence of depression. Estimates of depression prevalence by state, obtained from the Behavioral Risk Factor Surveillance System, were linked with Gini coefficients for U.S. household income, obtained from the Census Bureau. The current prevalence of depression was significantly associated with income inequality--the more unequal, the higher the depression prevalence. The association persisted after adjustment for income per capita, percentage of the population with a college degree, and percentage over age 65 years.

  13. 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.

  14. 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.

  15. 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…

  16. Inequities in Income Security

    ERIC Educational Resources Information Center

    Rosenman, Linda

    1976-01-01

    Whether women choose to work in the home or in business, they receive the worst of both worlds in terms of protection against poverty. The author describes how the income security program discriminates against women and presents ways of eliminating the injustice. (Author)

  17. Women with Low Incomes.

    ERIC Educational Resources Information Center

    Women's Bureau (DOL), Washington, DC.

    Females who were poor outnumbered males by more than four million in 1975. The 15 million females living in poverty accounted for three out of five persons (fifty-eight percent) who were poor in the United States. Advance data for 1976 indicate that more than ten million women aged sixteen and over had low incomes, and that these women accounted…

  18. 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)

  19. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

    Guidelines are offered to assist parents of children with disabilities in filing federal income tax forms. Suggestions focus on keeping paperwork organized through the year, avoiding audits, making allowable medical deductions, and being aware of recent changes in the tax laws. (JDD)

  20. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

    The annual income tax guide is designed to familiarize parents with the tax laws that specifically affect persons with disabilities and their families. Summarized are the changes for 1988 as well as guidelines for itemized deductions, tax credits, and the deduction for dependents. (DB)

  1. 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…

  2. 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…

  3. 7 CFR 1424.7 - Gross payable units.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Biodiesel producers will be eligible for payments on gross payable units for all biodiesel production from... rates. Unless otherwise determined by CCC, gross payable units for biodiesel production from eligible inputs will be calculated as follows: (1) For APP, by dividing the gallons of increased biodiesel by...

  4. 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…

  5. 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

  6. 34 CFR 682.215 - Income-based repayment plan.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Provisions § 682.215 Income-based repayment plan. (a) Definitions. As used in this section— (1) Adjusted... and 150 percent of the poverty guideline for the borrower's family size; or (ii) For a married... percent of the poverty guideline for the borrower's family size. (5) Poverty guideline refers to...

  7. 26 CFR 1.1502-12 - Separate taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... adjustments shall be made as provided in § 1.1502-18; (f) Any amount included in income under § 1.1502-19... not lose its character as new property as a result of a transfer from one member to another...

  8. Income, age and financial satisfaction.

    PubMed

    Hsieh, Chang-ming

    2003-01-01

    Although the effects of income and age on subjective well-being have been widely studied, research on the effects of income and age on financial satisfaction, a major life domain to which income has direct relevance, remains limited. Analyzing data from the General Social Surveys, this article empirically examined the effects of income and age on financial satisfaction. These findings suggest that the social-psychological mechanisms underlying the age differences in the effects of income on financial satisfaction might not reflect a clear-cut status attainment versus status maintenance framework. The findings also served to caution future financial satisfaction research in the choice of income measures and the age grouping.

  9. Income non-reporting: implications for health inequalities research

    PubMed Central

    Turrell, G.

    2000-01-01

    OBJECTIVES—To determine whether, in the context of a face to face interview, socioeconomic groups differ in their propensity to provide details about the amount of their personal income, and to discuss the likely consequences of any differences for studies that use income based measures of socioeconomic position.
DESIGN AND SETTING—The study used data from the 1995 Australian Health Survey. The sample was selected using a stratified multi-stage area design that covered urban and rural areas across all States and Territories and included non-institutionalised residents of private and non-private dwellings. The response rate was 91.5% for selected dwellings and 97.0% for persons within dwellings. Data were collected using face to face interviews. Income response, the dependent measure, was binary coded (0 if income was reported and 1 for refusals, "don't knows" and insufficient information). Socioeconomic position was measured using employment status, occupation, education and main income source. The socioeconomic characteristics of income non-reporters were initially examined using sex specific age adjusted proportions with 95% confidence intervals. Multivariate analysis was performed using logistic regression.
PARTICIPANTS—Persons aged 15-64 (n=33 434) who were reportedly in receipt of an income from one or more sources during the data collection reference period.
RESULTS—The overall rate of income non-response was 9.8%. Propensity to not report income increased with age (15-29 years 5.8%, 30-49 10.6%, 50-64 13.8%). No gender differences were found (men 10.2%, women 9.3%). Income non-response was not strongly nor consistently related to education or occupation for men, although there was a suggested association among these variables for women, with highly educated women and those in professional occupations being less likely to report their income. Strong associations were evident between income non-response, labour force status and main income

  10. 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.

  11. 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.

  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. PMID:23219122

  13. 20 CFR 418.1215 - What is a significant reduction in your income?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is a significant reduction in your income? 418.1215 Section 418.1215 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax...

  14. 20 CFR 418.1220 - What is not a significant reduction in your income?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What is not a significant reduction in your income? 418.1220 Section 418.1220 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax...

  15. 20 CFR 418.1220 - What is not a significant reduction in your income?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is not a significant reduction in your income? 418.1220 Section 418.1220 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax...

  16. 20 CFR 418.1215 - What is a significant reduction in your income?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What is a significant reduction in your income? 418.1215 Section 418.1215 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax...

  17. 38 CFR 3.27 - Automatic adjustment of benefit rates.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... adjustment of benefit rates. (a) Improved pension. Whenever there is a cost-of-living increase in benefit... income limitation and maximum monthly rates. Whenever there is a cost-of-living increase in benefit...(b)(1)) (c) Monetary allowance under 38 U.S.C. chapter 18 for certain individuals who are children...

  18. 38 CFR 3.27 - Automatic adjustment of benefit rates.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... adjustment of benefit rates. (a) Improved pension. Whenever there is a cost-of-living increase in benefit... income limitation and maximum monthly rates. Whenever there is a cost-of-living increase in benefit...(b)(1)) (c) Monetary allowance under 38 U.S.C. chapter 18 for certain individuals who are children...

  19. 38 CFR 3.27 - Automatic adjustment of benefit rates.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... adjustment of benefit rates. (a) Improved pension. Whenever there is a cost-of-living increase in benefit... income limitation and maximum monthly rates. Whenever there is a cost-of-living increase in benefit...(b)(1)) (c) Monetary allowance under 38 U.S.C. chapter 18 for certain individuals who are children...

  20. 38 CFR 3.27 - Automatic adjustment of benefit rates.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... adjustment of benefit rates. (a) Improved pension. Whenever there is a cost-of-living increase in benefit... income limitation and maximum monthly rates. Whenever there is a cost-of-living increase in benefit...(b)(1)) (c) Monetary allowance under 38 U.S.C. chapter 18 for certain individuals who are children...