Science.gov

Sample records for adjusted tax basis

  1. 26 CFR 1.737-3 - Basis adjustments; Recovery rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 1.737-3 - Basis adjustments; Recovery rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Basis adjustments; Recovery rules. 1.737-3...; Recovery rules. (a) Distributee partner's adjusted tax basis in the partnership interest. The distributee...) Recovery of increase to adjusted tax basis. Any increase to the adjusted tax basis of partnership...

  3. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....1376-2. (p) Gift tax paid on certain property acquired by gift. Basis shall be adjusted by that amount of the gift tax paid in respect of property acquired by gift which, under section 1015(d), is an... Register citations affecting § 1.1016-5, see the List of CFR Sections Affected in the printed volume,...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 27 CFR 19.267 - Adjustments for credited tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax. 19.267 Section 19.267 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE..., Abatement, Remission, Or Refund § 19.267 Adjustments for credited tax. When a proprietor receives a notice of allowance of credit from TTB, including notification of credit for tax on spirits exported...

  8. 27 CFR 25.284 - Adjustment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... partnership property. 1.734-1 Section 1.734-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Distributions by A Partnership § 1.734-1 Optional adjustment to basis of undistributed partnership property. (a) General rule....

  10. 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... partnership property. 1.734-1 Section 1.734-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Distributions by A Partnership § 1.734-1 Optional adjustment to basis of undistributed partnership property. (a) General rule....

  11. 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 Section 32.4341 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  12. Potential of border tax adjustments to deter free riding in international climate agreements

    NASA Astrophysics Data System (ADS)

    Burcu Irfanoglu, Zeynep; Sesmero, Juan P.; Golub, Alla

    2015-02-01

    The objective of this study is to conduct assessment of the hypothesis that trade sanctions in the form of border tax adjustments (BTAs) used by the United States against China, constitute a viable enforcement mechanism to sustain compliance with a range of emissions taxes in the context of agreements to curb global emissions of greenhouse gases (GHGs). The performance of BTAs is then compared with those of punitive tariffs on the basis of the range of emission taxes that can be successfully enforced by their implementation. Results show that BTAs are a viable enforcement mechanism for international GHG mitigation agreements. However the maximum level of carbon tax that can be enforced varies dramatically with (1) the marginal damage of pollution perceived by Chinese authorities, and (2) the legal limitations that GATT rules may impose on BTAs. Finally, while BTAs seem a promising enforcement mechanism in the context of climate agreements, punitive tariffs seem to be capable of supporting a much stricter environmental target.

  13. 26 CFR 1.1474-2 - Adjustments for overwithholding or underwithholding of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... documentation that Fund A is a participating FFI or deemed-compliant FFI. On February 10, 2017, prior to the..., filed on March 15, 2017, shows total tax withheld of $30, an adjusted total tax withheld of $15, and tax....6302-2 to be made of tax withheld during the 2017 calendar year with respect to taxes due under...

  14. 47 CFR 32.4361 - Deferred tax regulatory adjustments-net.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Deferred tax regulatory adjustments-net. 32... Accounts § 32.4361 Deferred tax regulatory adjustments—net. (a) This account shall include amounts of... Account 4341, Net deferred tax liability adjustments. (b) This account shall also be adjusted for...

  15. 47 CFR 32.4361 - Deferred tax regulatory adjustments-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Deferred tax regulatory adjustments-net. 32... Accounts § 32.4361 Deferred tax regulatory adjustments—net. (a) This account shall include amounts of... Account 4341, Net deferred tax liability adjustments. (b) This account shall also be adjusted for...

  16. 47 CFR 32.4361 - Deferred tax regulatory adjustments-net.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Deferred tax regulatory adjustments-net. 32... Accounts § 32.4361 Deferred tax regulatory adjustments—net. (a) This account shall include amounts of... Account 4341, Net deferred tax liability adjustments. (b) This account shall also be adjusted for...

  17. 47 CFR 32.4361 - Deferred tax regulatory adjustments-net.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Deferred tax regulatory adjustments-net. 32... Accounts § 32.4361 Deferred tax regulatory adjustments—net. (a) This account shall include amounts of... Account 4341, Net deferred tax liability adjustments. (b) This account shall also be adjusted for...

  18. 47 CFR 32.4361 - Deferred tax regulatory adjustments-net.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Deferred tax regulatory adjustments-net. 32... Accounts § 32.4361 Deferred tax regulatory adjustments—net. (a) This account shall include amounts of... Account 4341, Net deferred tax liability adjustments. (b) This account shall also be adjusted for...

  19. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 1.1474-2 - Adjustments for overwithholding or underwithholding of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... documentation that Fund A is a participating FFI or deemed-compliant FFI. On February 10, 2017, prior to the..., filed on March 15, 2017, shows total tax withheld of $30, an adjusted total tax withheld of $15, and tax... return on Form 1042 for such year, which is filed on March 15, 2017, shows total tax withheld of $30,...

  1. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....1333-1 Section 1.1333-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1333-1 Tax adjustment measured by prior benefits. (a) Amount of recovery. The amount of recovery for purposes of this...

  2. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....1333-1 Section 1.1333-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1333-1 Tax adjustment measured by prior benefits. (a) Amount of recovery. The amount of recovery for purposes of this section shall...

  3. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....1333-1 Section 1.1333-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1333-1 Tax adjustment measured by prior benefits. (a) Amount of recovery. The amount of recovery for purposes of this...

  4. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....1333-1 Section 1.1333-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1333-1 Tax adjustment measured by prior benefits. (a) Amount of recovery. The amount of recovery for purposes of this...

  5. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....1333-1 Section 1.1333-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1333-1 Tax adjustment measured by prior benefits. (a) Amount of recovery. The amount of recovery for purposes of this...

  6. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  12. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  13. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  14. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  15. 27 CFR 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... who produce more than 2,000,000 barrels of beer. 25.160 Section 25.160 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer....

  16. 27 CFR 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... who produce more than 2,000,000 barrels of beer. 25.160 Section 25.160 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer....

  17. 27 CFR 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... who produce more than 2,000,000 barrels of beer. 25.160 Section 25.160 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer....

  18. 27 CFR 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... who produce more than 2,000,000 barrels of beer. 25.160 Section 25.160 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer....

  19. 27 CFR 25.160 - Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... who produce more than 2,000,000 barrels of beer. 25.160 Section 25.160 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.160 Tax adjustment for brewers who produce more than 2,000,000 barrels of beer....

  20. Adjusting export tax rebates to reduce the environmental impacts of trade: Lessons from China.

    PubMed

    Song, Peng; Mao, Xianqiang; Corsetti, Gabriel

    2015-09-15

    Export tax rebates are an important policy instrument for stimulating exports, which many developing countries make use of. However, excessive export tax rebates and inappropriate structural arrangements can lead to over-production in highly polluting industries and cause the environment to deteriorate. This paper, taking China as the study case, tests and verifies the statistical significance of the causal relationship between export tax rebates and pollution emissions. With a computable general equilibrium modeling, the current study further analyzes the effectiveness of export tax rebate adjustments aimed at alleviating environmental pressure for different time periods. It is found that before 2003, export tax rebates primarily promoted exports and boosted foreign exchange reserves, and highly polluting sectors enjoyed above-average export tax rebates, which led to increased pollution emissions. Between 2003 and 2010, the export tax rebate system was reformed to reduce support for the highly polluting export sectors, which led to decreases in emissions. Canceling export tax rebates for highly polluting sectors is shown to be the most favorable policy choice for improving the environmental performance of China's international trade. This study can serve as reference for other developing countries which similarly rely on export tax rebates, so that they can adjust their policies so as to combine economic growth with pollution control.

  1. Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records*

    PubMed Central

    Chetty, Raj; Friedman, John N.; Olsen, Tore; Pistaferri, Luigi

    2011-01-01

    We show that the effects of taxes on labor supply are shaped by interactions between adjustment costs for workers and hours constraints set by firms. We develop a model in which firms post job offers characterized by an hours requirement and workers pay search costs to find jobs. We present evidence supporting three predictions of this model by analyzing bunching at kinks using Danish tax records. First, larger kinks generate larger taxable income elasticities. Second, kinks that apply to a larger group of workers generate larger elasticities. Third, the distribution of job offers is tailored to match workers' aggregate tax preferences in equilibrium. Our results suggest that macro elasticities may be substantially larger than the estimates obtained using standard microeconometric methods. PMID:21836746

  2. 5 CFR 894.403 - Are FEDVIP premiums paid on a pre-tax basis?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Are FEDVIP premiums paid on a pre-tax basis? 894.403 Section 894.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE PROGRAM Cost of...

  3. 5 CFR 894.403 - Are FEDVIP premiums paid on a pre-tax basis?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Are FEDVIP premiums paid on a pre-tax basis? 894.403 Section 894.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE PROGRAM Cost of...

  4. 5 CFR 894.403 - Are FEDVIP premiums paid on a pre-tax basis?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Are FEDVIP premiums paid on a pre-tax basis? 894.403 Section 894.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE PROGRAM Cost of...

  5. 5 CFR 894.403 - Are FEDVIP premiums paid on a pre-tax basis?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Are FEDVIP premiums paid on a pre-tax basis? 894.403 Section 894.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE PROGRAM Cost of...

  6. 26 CFR 301.6227(c)-1 - Administrative adjustment request by the tax matters partner on behalf of the partnership.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... matters partner on behalf of the partnership. 301.6227(c)-1 Section 301.6227(c)-1 Internal Revenue... tax matters partner on behalf of the partnership shall be filed on the form prescribed by the Internal... ADMINISTRATION Assessment In General § 301.6227(c)-1 Administrative adjustment request by the tax matters...

  7. 26 CFR 301.6227(c)-1 - Administrative adjustment request by the tax matters partner on behalf of the partnership.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... matters partner on behalf of the partnership. 301.6227(c)-1 Section 301.6227(c)-1 Internal Revenue... tax matters partner on behalf of the partnership shall be filed on the form prescribed by the Internal... ADMINISTRATION Assessment In General § 301.6227(c)-1 Administrative adjustment request by the tax matters...

  8. 26 CFR 31.6205-2 - Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State... of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January...

  9. 26 CFR 31.6205-2 - Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Adjustments of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State... of underpayments of hospital insurance taxes that accrue after March 31, 1986, and before January...

  10. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....1016-3. (n) Life insurance companies. In the case of any evidence of indebtedness referred to in... paragraph (k) of § 1.23-3. (u) Gas guzzler tax. In the case of an automobile upon which the gas guzzler...

  11. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....1016-3. (n) Life insurance companies. In the case of any evidence of indebtedness referred to in... paragraph (k) of § 1.23-3. (u) Gas guzzler tax. In the case of an automobile upon which the gas guzzler...

  12. 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of the partner's entire interest in the partnership, the adjusted basis of the remaining partnership... distributee partner, or (ii) The excess of the adjusted basis to the partnership immediately before the... the distributee partner. See § 1.460-4(k)(2)(iv)(D) for a rule determining the partnership's basis...

  13. 5 CFR 894.403 - Are FEDVIP premiums paid on a pre-tax basis?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE PROGRAM Cost of Coverage... not qualify for favorable tax treatment under applicable tax laws, the allotted amount of premium...

  14. Neural Basis of Adaptive Response Time Adjustment during Saccade Countermanding

    PubMed Central

    Pouget, Pierre; Logan, Gordon D.; Palmeri, Thomas J.; Boucher, Leanne; Paré, Martin; Schall, Jeffrey D.

    2011-01-01

    Humans and macaque monkeys adjust their response time adaptively in stop signal (countermanding) tasks, responding slower after stop-signal trials than after control trials with no stop signal. We investigated the neural mechanism underlying this adaptive response time adjustment in macaque monkeys performing a saccade countermanding task. Earlier research showed that movements are initiated when the random accumulation of presaccadic movement-related activity reaches a fixed threshold. We found that a systematic delay in response time after stop signal trials was accomplished not through a change of threshold, baseline, or accumulation rate, but instead through a change in the time when activity first began to accumulate. The neurons underlying movement initiation have been identified with mathematical accumulator models of response time performance. Therefore, this new result provides surprising new insights into the neural instantiation of stochastic accumulator models and the mechanisms through which executive control can be exerted. PMID:21880921

  15. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... gift to T3 of fifty percent of T2's interest in PRS. At the time of the transfer, T2 has a $200 basis adjustment under section 743(b). T2 is treated as transferring $100 of the basis adjustment to T3 with...

  16. 26 CFR 301.6362-4 - Rules for adjustments relating to qualified resident taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... employment in State X, $5,000 derived from employment in State Y. $15,000 derived from employment in State Z... Y nonresident income tax, and $1,400 for the State Z nonresident income tax. State X, which has in... for the nonresident taxes imposed by States Y and Z. Without taking any such credits into...

  17. 48 CFR 52.229-4 - Federal, State, and Local Taxes (State and Local Adjustments).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES... Federal, State, or local tax or duty, or tax that was excluded on the contract date but whose exclusion was later revoked or amount of exemption reduced during the contract period, other than an...

  18. 48 CFR 52.229-4 - Federal, State, and Local Taxes (State and Local Adjustments).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES... Federal, State, or local tax or duty, or tax that was excluded on the contract date but whose exclusion was later revoked or amount of exemption reduced during the contract period, other than an...

  19. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 1.705-2 - Basis adjustments coordinating sections 705 and 1032.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 1032. 1.705-2 Section 1.705-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... coordinating sections 705 and 1032. (a) Purpose. This section coordinates the application of sections 705 and 1032 and is intended to prevent inappropriate increases or decreases in the adjusted basis of...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... a result of the transfer of an interest in a partnership by sale or exchange or on the death of a... partnership property) is in effect with respect to the partnership. Whether or not the election provided in section 754 is in effect, the basis of partnership property is not adjusted as the result of...

  2. 26 CFR 1.1461-2T - Adjustments for overwithholding or underwithholding of tax (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... banking days after February 15, 2002, and by depositing $10 within 3 banking days after March 15, 2002. (b... time C withholds $30 and remits the balance of $70 to N. On February 10, 2002, prior to the time that C... Form 1042 for such year, which is filed on March 15, 2002, shows total tax withheld of $30, an...

  3. Primary and embedded steel imports to the U.S.: implications for the design of border tax adjustments.

    PubMed

    Izard, Catherine F; Weber, Christopher L; Matthews, H Scott

    2010-09-01

    Carbon Border Tax Adjustments (BTAs) are a politically popular strategy for avoiding competitive disadvantage problems when a country implements a unilateral climate change policy. A BTA taxes carbon embodied in imported goods in order to protect domestic industry and motivate other countries to implement climate change policy. To estimate the effectiveness of a BTA, is it is necessary to know which products are covered, where they were originally produced and ultimately exported from, and how the covered amount compares to total production in foreign countries. Using a scrap-adjusted, mixed-unit input-output model in conjunction with a multiregional input-output model, this analysis evaluates the effectiveness of BTAs for the case study of U.S. steel imports. Most imported steel by mass is embedded in finished products (60%), and 30% of that steel is produced in a different country than the one from which the final good is exported. Given the magnitudes involved and complexities of global supply chains, a BTA that protects domestic industry will be a challenge to implement. We propose a logistically feasible BTA structure that minimizes the information burden while still accounting for these complexities. However, the amount of steel imported to the U.S. is negligible (5%) compared to foreign production in BTA-eligible countries and is unlikely to motivate affected countries to impose an emissions reduction policy.

  4. 26 CFR 1.9001-2 - Basis adjustments for taxable years beginning on or after 1956 adjustment date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 1956 adjustment date. (c) Adjustment for part of terms-letter reserve applicable to property disposed... adjustment date shall be made as of that date for that part of the terms-letter reserve which was applicable... changeover date and before the taxpayer's 1956 adjustment date. This paragraph shall apply even though,...

  5. 26 CFR 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (e) of the Act shall be made in lieu of the adjustments for depreciation otherwise required by... the amount of the terms-letter reserve applicable to such property. (c) Adjustment for depreciation... changeover date and before the 1956 adjustment date, for depreciation applicable to such property...

  6. 26 CFR 1.754-1 - Time and manner of making election to adjust basis of partnership property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Time and manner of making election to adjust..., Subchapter K, Chapter 1 of the Code § 1.754-1 Time and manner of making election to adjust basis of... sections 734(b) and 743(b) if it files an election in accordance with the rules set forth in paragraph...

  7. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... also be debited and credited as directed in paragraphs (a) and (b), for investment tax credits...

  8. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... also be debited and credited as directed in paragraphs (a) and (b), for investment tax credits...

  9. 26 CFR 1.705-2 - Basis adjustments coordinating sections 705 and 1032.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 1032. 1.705-2 Section 1.705-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... adjustments coordinating sections 705 and 1032. (a) Purpose. This section coordinates the application of sections 705 and 1032 and is intended to prevent inappropriate increases or decreases in the adjusted...

  10. 26 CFR 1.705-2 - Basis adjustments coordinating sections 705 and 1032.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 1032. 1.705-2 Section 1.705-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... adjustments coordinating sections 705 and 1032. (a) Purpose. This section coordinates the application of sections 705 and 1032 and is intended to prevent inappropriate increases or decreases in the adjusted...

  11. 26 CFR 1.705-2 - Basis adjustments coordinating sections 705 and 1032.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 1032. 1.705-2 Section 1.705-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... adjustments coordinating sections 705 and 1032. (a) Purpose. This section coordinates the application of sections 705 and 1032 and is intended to prevent inappropriate increases or decreases in the adjusted...

  12. 26 CFR 1.705-2 - Basis adjustments coordinating sections 705 and 1032.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 1032. 1.705-2 Section 1.705-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... adjustments coordinating sections 705 and 1032. (a) Purpose. This section coordinates the application of sections 705 and 1032 and is intended to prevent inappropriate increases or decreases in the adjusted...

  13. 26 CFR 1.732-3 - Corresponding adjustment to basis of assets of a distributed corporation controlled by a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner. 1.732-3 Section 1.732-3 Internal Revenue INTERNAL... controlled by a corporate partner. The determination of whether a corporate partner has control of...

  14. 26 CFR 1.1502-32 - Investment adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 26 CFR 1.861-12 - Characterization rules and adjustments for certain assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nonaffiliated 10 percent owned corporations—(i) Taxpayers using the tax book value method—(A) General rule. For purposes of apportioning expenses on the basis of the tax book value of assets, the adjusted basis of any... corporation (as defined in section 904(d)(2)(E)). Accordingly, stock in a noncontrolled section...

  16. 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the basis of partnership property as the result of a distribution of property to a partner, unless the... and a distribution of partnership property is made, whether or not in liquidation of the partner's... partner. See § 1.460-4(k)(2)(iv)(D) for a rule determining the partnership's basis in a long-term...

  17. 26 CFR 1.733-1 - Basis of distributee partner's interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.733-1 Basis of distributee partner's interest. In the case of a distribution by a partnership to a partner other than in liquidation of a partner's entire interest, the adjusted basis to such partner of his interest in the partnership shall...

  18. 26 CFR 1.732-2 - Special partnership basis of distributed property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Special partnership basis of distributed... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Distributions by A Partnership § 1.732-2 Special partnership basis of distributed property. (a) Adjustments under section 734(b). In the case of a...

  19. 26 CFR 1.732-2 - Special partnership basis of distributed property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Special partnership basis of distributed... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Distributions by A Partnership § 1.732-2 Special partnership basis of distributed property. (a) Adjustments under section 734(b). In the case of a...

  20. 26 CFR 1.732-2 - Special partnership basis of distributed property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Special partnership basis of distributed... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Distributions by A Partnership § 1.732-2 Special partnership basis of distributed property. (a) Adjustments under section 734(b). In the case of a...

  1. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... basis 12/31/97reduction 1/1/98 basis No. 1 $1,000 $1,000 $0 $0 $0 No. 2 5,000 4,000 1,000 800 200 No. 3... restored 12/31/98 basis $1,000 $1,000 $0 $224 $224 5,000 4,800 200 1,076 1,276 Example 3. Full restoration...), which is evidenced by a ten-year promissory note in the face amount of $1,000. In 1996, A loans S...

  2. Betaine deficiency in maize: Metabolic basis and relation to osmotic adjustment

    SciTech Connect

    Rhodes, D. ); Hanson, A.D. ); Lerma, C.; Bolanos, J.

    1990-05-01

    A single recessive gene causes betaine deficiency in certain maize inbred lines. As betaine may act as a cytosolic osmolyte, deficiency might be expected to reduce osmotic adjustment. Two near-isogenic maize lines differing for betaine, as well as groups of diverse betaine-containing and deficient inbreds, were tested under field water-stress conditions. The betaine-deficient isogenic line, and the group of deficient inbreds as a whole, showed significantly (P<0.05) less osmotic adjustment than their respective betaine-containing counterparts. When leaves from field-grown plants of the isogenic lines were supplied with ({sup 14}C)choline, the betaine-containing line produced ({sup 14}C)betaine whereas the deficient line did not.

  3. 26 CFR 1.1367-1 - Adjustments to basis of shareholder's stock in an S corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... attributable to oil or gas property. See section 613(A)(c)(11). (2) Amount of increase in basis of individual... expenses described in section 1367(a)(2)(D) and the oil and gas depletion deduction described in section... section 1367(a)(2)(D), and the oil and gas depletion deduction described in section 1367(a)(2)(E); and...

  4. 26 CFR 1.1367-1 - Adjustments to basis of shareholder's stock in an S corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... attributable to oil or gas property. See section 613(A)(c)(11). (2) Amount of increase in basis of individual... expenses described in section 1367(a)(2)(D) and the oil and gas depletion deduction described in section... section 1367(a)(2)(D), and the oil and gas depletion deduction described in section 1367(a)(2)(E); and...

  5. 26 CFR 1.861-12T - Characterization rules and adjustments for certain assets (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the following examples. Example 1. X, an affiliated group that uses the tax book value method of... apportionment, the tax book value of the Y stock is, therefore, considered to be $1,020. Example 2. X, an... book value method. The adjusted basis of its assets that generate domestic income is $7,500,000....

  6. 26 CFR 1.861-12T - Characterization rules and adjustments for certain assets (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the following examples. Example 1. X, an affiliated group that uses the tax book value method of... apportionment, the tax book value of the Y stock is, therefore, considered to be $1,020. Example 2. X, an... book value method. The adjusted basis of its assets that generate domestic income is $7,500,000....

  7. 26 CFR 1.861-12T - Characterization rules and adjustments for certain assets (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the following examples. Example 1. X, an affiliated group that uses the tax book value method of... apportionment, the tax book value of the Y stock is, therefore, considered to be $1,020. Example 2. X, an... book value method. The adjusted basis of its assets that generate domestic income is $7,500,000....

  8. 26 CFR 1.861-12T - Characterization rules and adjustments for certain assets (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the following examples. Example 1. X, an affiliated group that uses the tax book value method of... apportionment, the tax book value of the Y stock is, therefore, considered to be $1,020. Example 2. X, an... book value method. The adjusted basis of its assets that generate domestic income is $7,500,000....

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

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  10. 26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... paid in foreign currency shall be translated into dollars using the average exchange rate (as defined... translated into dollars using the exchange rate as of the date of payment of the foreign taxes. To the extent... translated into dollars using the exchange rate as of the date of payment of the foreign taxes....

  11. Check the right box. Credits or deductions? The three main presidential candidates take varying stances on adjusting tax code regarding insurance.

    PubMed

    Blesch, Gregg

    2008-04-14

    The battle over health reform has a taxing angle, and the debate involves whether tax credits or deductions would work better in relation to health insurance. Some type of credit seems to be favored by the three major candidates. One major facet is how it affects employer-based plans. "It's the third-largest health program in the country, and no one knows about it," says Jonathan Gruber, left, of MIT.

  12. 26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss... the adjusted basis of which exceeds its fair market value on the date of the distribution and...

  13. Correcting bias from the standard linear adjustment of weaning weight to an age-constant basis for beef calves.

    PubMed

    Rossi, D J; Kress, D D; Tess, M W; Burfening, P J

    1992-05-01

    Standard linear adjustment of weaning weight to a constant age has been shown to introduce bias in the adjusted weight due to nonlinear growth from birth to weaning of beef calves. Ten years of field records from the five strains of Beefbooster Cattle Alberta Ltd. seed stock herds were used to investigate the use of correction factors to adjust standard 180-d weight (WT180) for this bias. Statistical analyses were performed within strain and followed three steps: 1) the full data set was split into an estimation set (ES) and a validation set (VS), 2) WT180 from the ES was used to develop estimates of correction factors using a model including herd (H), year (YR), age of dam (DA), sex of calf (S), all two and three-way interactions, and any significant linear and quadratic covariates of calf age at weaning deviated from 180 d (DEVCA) and interactions between DEVCA and DA, S or DA x S, and 3) significant DEVCA coefficients were used to correct WT180 from the VS, then WT180 and the corrected weight (WTCOR) from the VS were analyzed with the same model as in Step 2 and significance of DEVCA terms were compared. Two types of data splitting were used. Adjusted R2 was calculated to describe the proportion of total variation of DEVCA terms explained for WT180 from the ES. The DEVCA terms explained .08 to 1.54% of the total variation for the five strains. Linear and quadratic correction factors were both positive and negative. Bias in WT180 from the ES within 180 +/- 35 d of age ranged from 2.8 to 21.7 kg.(ABSTRACT TRUNCATED AT 250 WORDS)

  14. 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…

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

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  16. 26 CFR 1.481-2 - Limitation on tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Limitation on tax. 1.481-2 Section 1.481-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-2 Limitation on tax. (a) Three-year allocation. Section...

  17. Adjusting the tasseled cap brightness and greenness factors for atmospheric path radiance and absorption on a pixel by pixel basis

    NASA Technical Reports Server (NTRS)

    Jackson, R. D.; Slater, P. N.; Pinter, P. J. (Principal Investigator)

    1982-01-01

    A radiative transfer model was used to convert ground measured reflectances into the radiance at the top of the atmosphere, for several levels of atmospheric path radiance. The radiance in MSS7 (0.8 to 1.1 m) was multiplied by the transmission fraction for atmospheres having different levels of precipitable water. The radiance values were converted to simulated LANDSAT digital counts for four path radiance levels and four levels of precipitable water. These values were used to calculate the Kauth-Thomas brightness, greenness, yellowness, and nonsuch factors. Brightness was affected by surface conditions and path radiance. Greenness was affected by surface conditions, path radiance, and precipitable water. Yellowness was affected by path radiance and nonsuch by precipitable water, and both factors changed only slightly with surface conditions. Yellowness and nonsuch were used to adjust brightness and greenness to produce factors that were affected only by surface conditions such as soils and vegetation, and not by path radiance and precipitable water.

  18. Motor Fuel Excise Taxes

    SciTech Connect

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  19. 26 CFR 1.481-4 - Adjustments taken into account with consent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

    The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income…

  1. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

  2. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

  3. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

  4. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

  5. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.46 Computation of tax. The tax on imported beer shall be computed on the basis of the actual quantity in a container, at the rate prescribed by law. (72 Stat. 1333,...

  6. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.46 Computation of tax. The tax on imported beer shall be computed on the basis of the actual quantity in a container, at the rate prescribed by law. (72 Stat. 1333,...

  7. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.46 Computation of tax. The tax on imported beer shall be computed on the basis of the actual quantity in a container, at the rate prescribed by law. (72 Stat. 1333,...

  8. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.46 Computation of tax. The tax on imported beer shall be computed on the basis of the actual quantity in a container, at the rate prescribed by law. (72 Stat. 1333,...

  9. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.46 Computation of tax. The tax on imported beer shall be computed on the basis of the actual quantity in a container, at the rate prescribed by law. (72 Stat. 1333,...

  10. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. A Tax for Higher Education

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2012-01-01

    Higher education pays off handsomely for society. Yet on a nationwide basis, states' support for higher education per full-time-equivalent student has fallen to just $6,290, the lowest in 15 years. A dedicated source of funds for higher education is problematic. But what if state and federal lawmakers applied the impeccable logic of the gas tax to…

  13. 27 CFR 46.222 - Determination of amount of tax due.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... adjusted number of large cigarettes by 1,000 and multiply by the small cigarette tax rate. Snuff Multiply the total in pounds by the snuff tax rate. Chewing tobacco Multiply the total in pounds by the...

  14. 27 CFR 46.222 - Determination of amount of tax due.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... adjusted number of large cigarettes by 1,000 and multiply by the small cigarette tax rate. Snuff Multiply the total in pounds by the snuff tax rate. Chewing tobacco Multiply the total in pounds by the...

  15. 27 CFR 46.222 - Determination of amount of tax due.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... adjusted number of large cigarettes by 1,000 and multiply by the small cigarette tax rate. Snuff Multiply the total in pounds by the snuff tax rate. Chewing tobacco Multiply the total in pounds by the...

  16. 27 CFR 46.222 - Determination of amount of tax due.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... adjusted number of large cigarettes by 1,000 and multiply by the small cigarette tax rate. Snuff Multiply the total in pounds by the snuff tax rate. Chewing tobacco Multiply the total in pounds by the...

  17. 26 CFR 1.6654-2 - Exceptions to imposition of the addition to the tax in the case of individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of the tax computed, at the rates applicable to the taxable year, on the basis of the actual taxable... payment if the estimated tax were an amount equal to a tax determined on the basis of the tax rates and..., the credits computed under the law and rates applicable to the current taxable year, and (iii) In...

  18. 26 CFR 1.6425-3 - Allowance of adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 1.6411-1 - Tentative carryback adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Abatements, Credits, and Refunds § 1.6411-1 Tentative carryback... section 6411 for a tentative carryback adjustment of the taxes for taxable years prior to the taxable year... with respect to WIN credit carrybacks for taxable years beginning after December 31, 1971. The right...

  20. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes...

  1. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and... Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit between breweries. (a) Filing of claim. Claims for remission of tax on beer lost in transit...

  2. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and... Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit between breweries. (a) Filing of claim. Claims for remission of tax on beer lost in transit...

  3. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and... Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit between breweries. (a) Filing of claim. Claims for remission of tax on beer lost in transit...

  4. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and... Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit between breweries. (a) Filing of claim. Claims for remission of tax on beer lost in transit...

  5. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and... Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit between breweries. (a) Filing of claim. Claims for remission of tax on beer lost in transit...

  6. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Effect on earnings and profits of certain other... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... received without the recognition of gain), then proper adjustment and allocation of the earnings...

  7. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Effect on earnings and profits of certain other... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... received without the recognition of gain), then proper adjustment and allocation of the earnings...

  8. 26 CFR 1.1014-6 - Special rule for adjustments to basis where property is acquired from a decedent prior to his death.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... in contemplation of death. Depreciation in the amount of $750 per year was allowable for each of the..., 1955, was $38,750 ($40,000, value on the date of H's death, less $1,250, depreciation allocated to W... shares of the common stock of X Corporation, with a basis of $10,000 at the time of the transfer. At...

  9. 26 CFR 1.1014-6 - Special rule for adjustments to basis where property is acquired from a decedent prior to his death.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... in contemplation of death. Depreciation in the amount of $750 per year was allowable for each of the..., 1955, was $38,750 ($40,000, value on the date of H's death, less $1,250, depreciation allocated to W... shares of the common stock of X Corporation, with a basis of $10,000 at the time of the transfer. At...

  10. 26 CFR 1.1014-6 - Special rule for adjustments to basis where property is acquired from a decedent prior to his death.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... in contemplation of death. Depreciation in the amount of $750 per year was allowable for each of the..., 1955, was $38,750 ($40,000, value on the date of H's death, less $1,250, depreciation allocated to W... shares of the common stock of X Corporation, with a basis of $10,000 at the time of the transfer. At...

  11. A Proposed Plan for Altering the Present State Aid System, to Correct for Objectionable Features of the Present Illinois System of Funding Public Education, and a Suggestion About a Way to Adjust Property Taxes Downward while Leaving the System Flexible.

    ERIC Educational Resources Information Center

    Hubbard, Ben C.; Hickrod, G. Alan

    The current method of financing education in Illinois is explained and reasons are advanced for changing it to afford property tax relief by a more equitable formula. The proposed plan and the arguments supporting it are then offered. The plan increases the state basic support level per student to $1,400, and the state assumes the full cost of the…

  12. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  13. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

    Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

  19. 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)

  20. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

    Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

  1. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes,...

  2. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... excise taxes, social security taxes, and all other taxes assessed by Federal, State, County, Municipal... amount of each class of taxes. Note A: Taxes applicable to property construction or investments may be charged to the account in which the property construction or investment is included. Special...

  3. 75 FR 42605 - Increase in Tax Rates on Tobacco Products and Cigarette Papers and Tubes; Floor Stocks Tax on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-22

    ... Products and Cigarette Papers and Tubes; Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes; and Changes to Basis for Denial, Suspension, or Revocation of Permits AGENCY... rates on tobacco products and cigarette papers and tubes, the floor stocks tax provisions of the...

  4. Dealing with Taxes. Tierra de Oportunidad Module 17. LAES: Latino Adult Education Services Project.

    ERIC Educational Resources Information Center

    Kissam, Ed; Dorsey, Holda

    This module, which may be used as the basis for a workshop or as a special topic unit in adult basic education or English-as-a-Second-Language (ESL) courses, addresses how to file and pay federal income taxes. Topics covered include the following: defining tax-related vocabulary; analyzing tax credits and selecting the most appropriate ones;…

  5. Tax planning strategies for physicians.

    PubMed

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

    The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

  6. Intermediate tax sanctions: an overview.

    PubMed

    Peregrine, M W

    1997-07-01

    New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.

  7. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Maxwell, James A.; And Others

    This report is comprised of two separate papers, "A Tax Credit for Certain Educational Expenses" by James A. Maxwell and Bernard L. Weinstein and "Income Tax Credits for Tuitions and Gifts in Nonpublic School Education" by Roger A. Freeman. The first paper is based on the assumption that provision of financial relief to parents who send their…

  8. 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…

  9. Tax Law System

    ERIC Educational Resources Information Center

    Tsindeliani, Imeda A.

    2016-01-01

    The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

  10. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... distributions (including surrenders) are taxed in accordance with the principles of section 72(e), taking into... accordance with the principles of section 72(e), are not taxed because they represent recoveries of the...) is included in adjusted current earnings in accordance with the principles of section 72(e),...

  11. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 26 CFR 1.1014-3 - Other basis rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., whichever is applicable, shall be deemed to be its fair market value. If no estate tax return is required to... trustee sold the real property and invested the proceeds in stock of the Y company at $50 per share. At...) INCOME TAXES Basis Rules of General Application § 1.1014-3 Other basis rules. (a) Fair market value....

  14. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-26

    ... Internal Revenue Service 26 CFR Part 301 RIN 1545-BH90 Disregarded Entities; Excise Taxes and Employment Taxes AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of... and excise taxes. These regulations also make conforming changes to the tax liability rule...

  15. 26 CFR 1.803-2 - Adjusted reserves.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 26 CFR 1.803-2 - Adjusted reserves.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. Excise Tax Avoidance: The Case of State Cigarette Taxes

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

  18. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect on earnings and profits of certain other... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-11 Effect on earnings and... the recognition of gain), then proper adjustment and allocation of the earnings and profits of...

  19. Wastewater Treatment Costs and Outlays in Organic Petrochemicals: Standards Versus Taxes With Methodology Suggestions for Marginal Cost Pricing and Analysis

    NASA Astrophysics Data System (ADS)

    Thompson, Russell G.; Singleton, F. D., Jr.

    1986-04-01

    With the methodology recommended by Baumol and Oates, comparable estimates of wastewater treatment costs and industry outlays are developed for effluent standard and effluent tax instruments for pollution abatement in five hypothetical organic petrochemicals (olefins) plants. The computational method uses a nonlinear simulation model for wastewater treatment to estimate the system state inputs for linear programming cost estimation, following a practice developed in a National Science Foundation (Research Applied to National Needs) study at the University of Houston and used to estimate Houston Ship Channel pollution abatement costs for the National Commission on Water Quality. Focusing on best practical and best available technology standards, with effluent taxes adjusted to give nearly equal pollution discharges, shows that average daily treatment costs (and the confidence intervals for treatment cost) would always be less for the effluent tax than for the effluent standard approach. However, industry's total outlay for these treatment costs, plus effluent taxes, would always be greater for the effluent tax approach than the total treatment costs would be for the effluent standard approach. Thus the practical necessity of showing smaller outlays as a prerequisite for a policy change toward efficiency dictates the need to link the economics at the microlevel with that at the macrolevel. Aggregation of the plants into a programming modeling basis for individual sectors and for the economy would provide a sound basis for effective policy reform, because the opportunity costs of the salient regulatory policies would be captured. Then, the government's policymakers would have the informational insights necessary to legislate more efficient environmental policies in light of the wealth distribution effects.

  20. The Tax Exempt Educational Organization.

    ERIC Educational Resources Information Center

    Journal of Law and Education, 1986

    1986-01-01

    Outlines the Internal Revenue Service interpretation of qualification for tax-exempt status for educational organizations. Points out that tax-exempt status is revocable and that not all income of tax-exempt organizations is tax free. Reviews the Revenue Act of 1950. (MD)

  1. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

    Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

  2. 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…

  3. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... assets is expected to achieve substantially the same effect as holding those assets in a separate entity... the person is subject to tax on the basis of place of management, place of incorporation or similar... relates to earnings of the SPV that are distributed with respect to non-hybrid equity interests in the...

  8. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... shall end on February 28 (or 29 if a leap year), and the succeeding months shall end on March 30, April... on a calendar year basis must be filed on or before the 15th day of April following the close of the calendar year. Assume an individual filed his income tax return for the calendar year 1969 on July 20,...

  9. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... shall end on February 28 (or 29 if a leap year), and the succeeding months shall end on March 30, April... on a calendar year basis must be filed on or before the 15th day of April following the close of the calendar year. Assume an individual filed his income tax return for the calendar year 1969 on July 20,...

  10. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... shall end on February 28 (or 29 if a leap year), and the succeeding months shall end on March 30, April... on a calendar year basis must be filed on or before the 15th day of April following the close of the calendar year. Assume an individual filed his income tax return for the calendar year 1969 on July 20,...

  11. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... shall end on February 28 (or 29 if a leap year), and the succeeding months shall end on March 30, April... on a calendar year basis must be filed on or before the 15th day of April following the close of the calendar year. Assume an individual filed his income tax return for the calendar year 1969 on July 20,...

  12. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... general. A foreign tax satisfies the substitution requirement if the tax in fact operates as a tax imposed... of a hotel, is subject to the generally imposed income tax. A comparison between the tax burden of... imposed income tax is irrelevant to this determination. (2) Soak-up taxes. A foreign tax satisfies...

  13. 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....

  14. Chiropractic Adjustment

    MedlinePlus

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

  15. Adjustment disorder

    MedlinePlus

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

  16. 26 CFR 301.6223(g)-1 - Responsibilities of the tax matters partner.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Revenue Service. (2) Notice of final partnership administrative adjustment. The tax matters partner shall... period the partnership items of that partner have become nonpartnership items (for example, by settlement... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Responsibilities of the tax matters...

  17. 76 FR 68370 - Tax Accounting Elections on Behalf of Foreign Corporations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-04

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI63 Tax Accounting Elections on Behalf of Foreign... controlling domestic shareholders to adopt or change a method of accounting or taxable year on behalf of a... to required book-to-tax adjustments in respect of depreciation and inventory accounting....

  18. 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…

  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. Cigarette taxes. The straw to break the camel's back.

    PubMed Central

    Grossman, M; Chaloupka, F J

    1997-01-01

    Teenage cigarette smoking is sensitive to the price of cigarettes. The most recent research suggests that a 10% increase in price would reduce the number of teenagers who smoke by 7%. If the proposed 43-cent hike in the Federal excise tax rate on cigarettes contained in the Hatch-Kennedy Bill were enacted, the number of teenage smokers would fall by approximately 16%. This translates into more than 2.6 million fewer smokers and more than 850,000 fewer smoking-related premature deaths in the current cohort of 0 to 17-year-olds. Adjusted for inflation, the current 24-cent-a-pack tax costs the buyer about half of the original cigarette tax of 8 cents imposed in 1951. A substantial tax hike would curb youth smoking; this strategy should move to the forefront of the antismoking campaign. Images p290-a p293-a p294-a PMID:9258294

  1. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26...

  2. Effects of the provisions of the corporate and personal income tax codes on solar investment decisions

    NASA Astrophysics Data System (ADS)

    Sedmak, M. R.

    The effects of the provisions of the existing corporate and personal income tax codes on solar investment decisions are analyzed. It is shown that the provisions of a tax code do not discriminate against investment in solar technologies if the present value of depreciation and interest expense tax deductions over the relevant decision period is equal to the present value of actual capital expenses. However, on the basis of a quantitative analyses, it is concluded that the existing corporate income tax code does discriminate against solar investments for the majority of corporations, although the 25 percent tax credit available to businesses for solar investments is sufficient to alleviate the distortion in most cases. In contrast, the provisions of the existing personal income tax code favor solar investments over investments in less capital intensive energy generating units, as the interest paid on loads used to finance solar investments made by individuals is tax deductible, while conventional fuel expenses are not deductible.

  3. 26 CFR 1.612-1 - Basis for allowance of cost depletion.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-1 Basis for allowance of cost depletion. (a) In general. The basis upon which the deduction for cost depletion under section 611 is to be... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Basis for allowance of cost depletion....

  4. 26 CFR 1.612-1 - Basis for allowance of cost depletion.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-1 Basis for allowance of cost depletion. (a) In general. The basis upon which the deduction for cost depletion under section 611 is to be... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Basis for allowance of cost depletion....

  5. 26 CFR 1.612-1 - Basis for allowance of cost depletion.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-1 Basis for allowance of cost depletion. (a) In general. The basis upon which the deduction for cost depletion under section 611 is to be... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Basis for allowance of cost depletion....

  6. 26 CFR 1.612-1 - Basis for allowance of cost depletion.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-1 Basis for allowance of cost depletion. (a) In general. The basis upon which the deduction for cost depletion under section 611 is to be... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Basis for allowance of cost depletion....

  7. 26 CFR 1.1502-30 - Stock basis after certain triangular reorganizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Stock basis after certain triangular... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-30 Stock basis after certain triangular reorganizations. (a) Scope. This section provides...

  8. 26 CFR 1.806-4 - Change of basis in computing reserves.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Change of basis in computing reserves. 1.806-4... TAX (CONTINUED) INCOME TAXES Investment Income § 1.806-4 Change of basis in computing reserves. (a) In... of the item as of the close of the taxable year shall be the amount computed on the old basis,...

  9. Budgeting, Tax Trims in Conflict

    ERIC Educational Resources Information Center

    McNeil, Michele

    2008-01-01

    Florida voters' overwhelming approval last week of a constitutional amendment slashing their property taxes--and potentially costing schools millions of dollars in funding--illustrates the vexing trade-offs policymakers nationwide face in trying to reduce one of the most unpopular of all taxes. While lower tax bills may make homeowners happy, they…

  10. 26 CFR 1.1502-18 - Inventory adjustment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 26 CFR 1.1502-18 - Inventory adjustment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  13. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  14. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  15. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  16. 26 CFR 1.1336-1 - Basis of recovered property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....1336-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1336-1 Basis of recovered property. (a) General rule. (1... considered the fair market value of such recovered property upon the date of its recovery with the...

  17. 26 CFR 1.1336-1 - Basis of recovered property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....1336-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1336-1 Basis of recovered property. (a) General... property is considered the fair market value of such recovered property upon the date of its recovery...

  18. 26 CFR 1.1336-1 - Basis of recovered property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....1336-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1336-1 Basis of recovered property. (a) General... property is considered the fair market value of such recovered property upon the date of its recovery...

  19. 26 CFR 1.1336-1 - Basis of recovered property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....1336-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1336-1 Basis of recovered property. (a) General... property is considered the fair market value of such recovered property upon the date of its recovery...

  20. 26 CFR 1.1336-1 - Basis of recovered property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....1336-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1336-1 Basis of recovered property. (a) General... property is considered the fair market value of such recovered property upon the date of its recovery...

  1. Tax and Spend.

    ERIC Educational Resources Information Center

    Currents, 1995

    1995-01-01

    Federal regulations governing receipts from fund-raising events at colleges and universities are summarized, including rules concerning tax deductions for raffle tickets, how and when to acknowledge donor gifts (cash or non-cash), and disclosure of fair market value. (MSE)

  2. Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1979

    1979-01-01

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

  3. Teacher Tax Tips.

    ERIC Educational Resources Information Center

    Freeman, Paul

    1979-01-01

    Discusses income tax deductions for vocational agriculture teachers for expenses incurred through automobiles used for school business, course work expenses, professional dues, classroom supplies, books, cost of bus driving license, liability insurance, and special clothing. A specific example for claiming the deductions on an automobile is…

  4. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

  5. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  6. Rethinking the Affordable Care Act's "Cadillac tax": A More Equitable Way to Encourage "Chevy" Consumption.

    PubMed

    Nowak, Sarah; Eibner, Christine

    2015-12-01

    The Affordable Care Act's "Cadillac tax" will apply a 40 percent excise tax on total employer health insurance premiums in excess of $10,200 for single coverage and $27,500 for family coverage, starting in 2018. Employer spending on premiums is currently excluded from income and payroll taxes. Economists argue that this encourages overconsumption of health care, favors high-income workers, and reduces federal revenue. This issue brief suggests that the Cadillac tax is a "blunt instrument" for addressing these concerns because it will affect workers on a rolling timetable, does relatively little to address the regressive nature of the current exclusion, and may penalize firms and workers for cost variation that is outside their control. Replacing the current exclusion with tax credits for employer coverage that scale inversely with income might allow for regional adjustments in health care costs and eliminate aspects of the tax exclusion that favor high-income over low-income workers.

  7. 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.

  8. 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.

  9. 26 CFR 1.6654-2 - Exceptions to imposition of the addition to the tax in the case of individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... amount equal to 90 percent of the tax computed, at the rates applicable to the taxable year, on the basis... the basis of the tax rates and the taxpayer's status with respect to personal exemptions under section... rates applicable to the current taxable year, and (iii) In the case of the exception described...

  10. Tax incentives as the tool for stimulating hard to recover oil reserves development

    NASA Astrophysics Data System (ADS)

    Sharf, I. V.; Borzenkova, D. N.; Grinkevich, L. S.

    2015-11-01

    The share of hard-to-recover oil reserves, principally from unconventional hydrocarbon sources, has significantly increased in the world petroleum market. Russian policy of subsurface management is directed to stimulate the development, survey and involvement into production of hard-to-recover oil reserves by tax-financial and economic-organizational tools among which tax incentives is the most effective one. The article highlights different categories of hard-to-recover oil reserves as a basis for generating tax incentives. Also the aspects of tax influence on petroleum business (involved in production of had to recover reserves) in Tomsk region are revealed, both positive and negative.

  11. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  12. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  13. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  14. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  15. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  16. Tax Cut Legislation: What's Fair? Lesson Plan.

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

    Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The…

  17. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

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

  18. Alcohol taxes and birth outcomes.

    PubMed

    Zhang, Ning

    2010-05-01

    This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985-2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1-2 percentage points. The binge drinking participation tax elasticity is -2.5 for beer and wine taxes and -9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

  19. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section...

  20. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the tax which is paid before the first day of such month. (e) No addition to tax if fraud penalty... tax if a 50-percent addition to the tax for fraud is assessed with respect to the same underpayment... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax....

  3. Property Taxes and Elderly Mobility

    PubMed Central

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  4. The HTLV-1 Tax interactome

    PubMed Central

    Boxus, Mathieu; Twizere, Jean-Claude; Legros, Sébastien; Dewulf, Jean-François; Kettmann, Richard; Willems, Luc

    2008-01-01

    The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far. PMID:18702816

  5. Who pays the severance tax

    SciTech Connect

    Weinstein, B.L.

    1984-03-01

    Over the past four years, taxes levied by states on energy production have become a source of contention between the ''energy have'' and ''energy have-not'' regions of the nation. The popular notion that the taxes are shifted forward to consumers has gone virtually unchallenged in the policy debate. This paper examines the incidence and burden of severance taxes and also assesses the impact of severance taxation on production, investment, and land use. The author concludes that severance taxes are not shifted forward to consumers but are borne by producers and resources owners in the form of reduced profits and rents. 5 references.

  6. Taxes and Bribes in Uganda

    PubMed Central

    Jagger, Pamela; Shively, Gerald

    2016-01-01

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

  7. Property Taxes and Elderly Mobility.

    PubMed

    Shan, Hui

    2010-03-01

    The 2000-05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications.

  8. 26 CFR 1.358-1 - Basis to distributees.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (Continued) Effects on Shareholders and Security Holders § 1.358-1 Basis to distributees. (a... the transaction, the sum of the basis of all of the stock and securities received in the transaction shall be the same as the basis of all the stock and securities in such corporation surrendered in...

  9. 26 CFR 1.358-1 - Basis to distributees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES Effects on Shareholders and Security Holders § 1.358-1 Basis to distributees. (a) In the... transaction, the sum of the basis of all of the stock and securities received in the transaction shall be the same as the basis of all the stock and securities in such corporation surrendered in the...

  10. 26 CFR 1.358-1 - Basis to distributees.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Effects on Shareholders and Security Holders § 1.358-1 Basis to distributees. (a... the transaction, the sum of the basis of all of the stock and securities received in the transaction shall be the same as the basis of all the stock and securities in such corporation surrendered in...

  11. 26 CFR 1.358-1 - Basis to distributees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Effects on Shareholders and Security Holders § 1.358-1 Basis to distributees. (a) In the... transaction, the sum of the basis of all of the stock and securities received in the transaction shall be the same as the basis of all the stock and securities in such corporation surrendered in the...

  12. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-6 Adjustments in... whether or not an insurance company is a life insurance company (as defined in section 801(a) and paragraph (b) of § 1.801-3), the life insurance reserves (as defined in section 801(b) and § 1.801-4),...

  13. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.801-6 Adjustments in reserves for policy... insurance company is a life insurance company (as defined in section 801(a) and paragraph (b) of § 1.801-3), the life insurance reserves (as defined in section 801(b) and § 1.801-4), and the total reserves...

  14. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-6 Adjustments in... whether or not an insurance company is a life insurance company (as defined in section 801(a) and paragraph (b) of § 1.801-3), the life insurance reserves (as defined in section 801(b) and § 1.801-4),...

  15. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-6 Adjustments in... whether or not an insurance company is a life insurance company (as defined in section 801(a) and paragraph (b) of § 1.801-3), the life insurance reserves (as defined in section 801(b) and § 1.801-4),...

  16. 19 CFR 141.102 - When deposit of estimated duties, estimated taxes, or both not required.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... on alcoholic beverages. An importer may pay on a semimonthly basis the estimated internal revenue taxes on all the alcoholic beverages entered or withdrawn for consumption during that period, under...

  17. 19 CFR 141.102 - When deposit of estimated duties, estimated taxes, or both not required.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... on alcoholic beverages. An importer may pay on a semimonthly basis the estimated internal revenue taxes on all the alcoholic beverages entered or withdrawn for consumption during that period, under...

  18. 19 CFR 141.102 - When deposit of estimated duties, estimated taxes, or both not required.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on alcoholic beverages. An importer may pay on a semimonthly basis the estimated internal revenue taxes on all the alcoholic beverages entered or withdrawn for consumption during that period, under...

  19. 19 CFR 141.102 - When deposit of estimated duties, estimated taxes, or both not required.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... on alcoholic beverages. An importer may pay on a semimonthly basis the estimated internal revenue taxes on all the alcoholic beverages entered or withdrawn for consumption during that period, under...

  20. 26 CFR 1.612-1 - Basis for allowance of cost depletion.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Basis for allowance of cost depletion. 1.612-1 Section 1.612-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-1 Basis for allowance of...

  1. Understanding Taxes 1985 [and] Teacher's Guide to Understanding Taxes 1985.

    ERIC Educational Resources Information Center

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

    The major objective of this booklet and guide is to help high school students understand the U.S. tax system. The student booklet consists of eight modules. The first module discusses taxpayer responsibilities and rights. Methods of paying taxes are discussed, privacy rights are described, and the functions of the Collection and Criminal…

  2. Toward State Tax Reform: Lessons from State Tax Studies.

    ERIC Educational Resources Information Center

    McGuire, Therese J.; Rio, Jessica E.

    This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

  3. 20 CFR 418.1115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 20 CFR 418.1115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 20 CFR 418.1115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. Generalized adjustment by least squares ( GALS).

    USGS Publications Warehouse

    Elassal, A.A.

    1983-01-01

    The least-squares principle is universally accepted as the basis for adjustment procedures in the allied fields of geodesy, photogrammetry and surveying. A prototype software package for Generalized Adjustment by Least Squares (GALS) is described. The package is designed to perform all least-squares-related functions in a typical adjustment program. GALS is capable of supporting development of adjustment programs of any size or degree of complexity. -Author

  8. Deferred compensation for tax-exempt entities.

    PubMed

    Rich, C; Jenkins, G E

    1993-10-01

    Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates.

  9. Coal industry taxes: state-by-state guide

    SciTech Connect

    Sammons, D.

    1981-01-01

    This book describes the taxes levied on coal mining industries by each of the 26 coal-producing states in the US. Described are severance taxes, charter fees, permit fees, franchise taxes, income taxes, property taxes, sales taxes, use taxes, unemployment compensations, workmens compensation, utility taxes, inspection fees, motor fuel taxes, motor vehicle use taxes, message tax, local taxes, etc. The appendices contain the results of a study to translate the tax burden imposed by 21 states into a per-ton figure and a reprint of the US Supreme Court decision upholding Montana's 30% severance tax on coal. (CKK)

  10. Carbon taxes and India

    SciTech Connect

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H.; Shukla, P.R.

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  11. The Btu tax is dead, long live the Btu tax

    SciTech Connect

    Burkhart, L.A.

    1993-07-15

    The energy industry is powerful. That is the only explanation for its ability to jettison a cornerstone of the Clinton Administration's proposed deficit reduction package, the Btu tax plan, expected to raise about $71.5 billion over a five-year period. Clinton had proposed a broad-based energy tax of 25.7 cents per million Btus, and a surcharge of 34.2 cents on petroleum products, to be phased in over three years starting July 1, 1994. House Democrats went along, agreeing to impose a tax of 26.8 cents per million Btus, along with the 34.2-cent petroleum surcharge, both effective July 1, 1994. But something happened on the way to the Senate. Their version of the deficit reduction package contains no broad-based energy tax. It does, however, include a 4.3 cents/gallon fuel tax. Clinton had backed down, and House Democrats were left feeling abandoned and angry. What happened has as much to do with politics-particularly the fourth branch of government, lobbyists-as with a President who wants to try to please everyone. It turns out that almost every lawmaker or lobbyist who sought an exemption from the Btu tax, in areas as diverse as farming or ship and jet fuel used in international commercial transportation, managed to get it without giving up much in return. In the end, the Btu tax was so riddled with exemptions that its effectiveness as a revenue-raiser was in doubt. Meanwhile, it turns out that the Btu tax is not dead. According to Budget Director Leon Panetta, the Administration has not given up on the Btu tax and will fight for it when the reconciliation bill goes to a joint House-Senate conference.

  12. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  15. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  17. 26 CFR 1.1312-7 - Basis of property after erroneous treatment of a prior transaction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... deficiency assessments and on refund claims for 1946 and 1947, the Commissioner asserted a deficiency for.... The deficiency is sustained by the Tax Court in 1955. An adjustment is authorized with respect to...

  18. L233P mutation of the Tax protein strongly correlated with leukemogenicity of bovine leukemia virus.

    PubMed

    Inoue, Emi; Matsumura, Keiko; Soma, Norihiko; Hirasawa, Shintaro; Wakimoto, Mayuko; Arakaki, Yoshihiro; Yoshida, Takashi; Osawa, Yoshiaki; Okazaki, Katsunori

    2013-12-27

    The bovine leukemia virus (BLV) Tax protein is believed to play a crucial role in leukemogenesis by the virus. BLV usually causes asymptomatic infections in cattle, but only one-third develop persistent lymphocytosis that rarely progress after a long incubation period to lymphoid tumors, namely enzootic bovine leucosis (EBL). In the present study, we demonstrated that the BLV tax genes could be divided into two alleles and developed multiplex PCR detecting an L233P mutation of the Tax protein. Then, in order to define the relationship between the Tax protein and leukemogenicity, we examined 360 tumor samples randomly collected from dairy or breeding cattle in Japan, of which Tax proteins were categorized, for age at the time of diagnosis of EBL. The ages of 288 animals (80.0%) associated with L233-Tax and those of 70 animals (19.4%) with P233-Tax individually followed log-normal distributions. Only the two earliest cases (0.6%) with L233-Tax disobeyed the log-normal distribution. These findings suggest that the animals affected by EBL were infected with the virus at a particular point in life, probably less than a few months after birth. Median age of those with P233-Tax was 22 months older than that with L233-Tax and geometric means exhibited a significant difference (P<0.01). It is also quite unlikely that viruses carrying the particular Tax protein infect older cattle. Here, we conclude that BLV could be divided into two categories on the basis of amino acid at position 233 of the Tax protein, which strongly correlated with leukemogenicity.

  19. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  20. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 10 2012-01-01 2012-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  1. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  2. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  3. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors...

  4. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors...

  5. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  6. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  7. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors...

  10. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  11. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 10 2014-01-01 2014-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  12. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  13. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  14. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  15. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  16. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  17. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  19. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  20. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 10 2013-01-01 2013-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  1. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  2. A Pro-Family Income Tax.

    ERIC Educational Resources Information Center

    Carlson, Allan

    1989-01-01

    Discusses the Tax Reform Act of 1986, which doubled the personal exemption, increased the eligibility ceiling for the Earned Income Tax Credit, and reduced marginal income-tax rates. Compares the Act with the Acts of 1948 and 1969. Outlines criteria for a pro-family income tax policy. (BJV)

  3. Tax-exempts feeling the heat.

    PubMed

    Greene, J

    1995-11-20

    Should government change decades-old tax codes to require that not-for-profit hospitals prove they deserve their tax exemptions? Healthcare Corp. has suggested that tax codes be re-examined because some not-for-profits provide less charity care than the value of their tax exemptions.

  4. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  5. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  6. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  8. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  9. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  10. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  11. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  12. 75 FR 38700 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-06

    ..., 53, 54, 301 and 602 [TD 9492] RIN 1545-BG18 Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter...-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which...

  13. Excess deferred taxes: an update

    SciTech Connect

    Howe, S.

    1985-04-04

    The states originally split on whether to accelerate refunds to customers for overpaid taxes resulting from the decrease in corporate income taxes, but recent regulatory decisions favor a quick payback of excess deferred taxes. The Internal Revenue Service (IRS) indicates that this may violate normalization rules for accounting and threaten the utility's eligibility for accelerated depreciation deductions. After reviewing the positions of the IRS, state commissions, and the courts, the author concludes that the debate will continue until the Treasury Department issues definitive regulations. 1 table.

  14. Tax reform for low-wage workers.

    PubMed

    Seipel, M M

    2000-01-01

    As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated.

  15. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  16. 26 CFR 31.3221-4 - Exception from supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  17. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees §...

  19. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on...

  20. 77 FR 43157 - Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-24

    ... Excise Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment... qualified subchapter S subsidiaries) and the indoor tanning services excise tax. DATES: This correction is... Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting...

  1. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  2. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  3. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  4. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  5. 26 CFR 1.1014-3 - Other basis rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for such purpose, whichever is applicable, shall be deemed to be its fair market value. If no estate...'s death, the trustee sold the real property and invested the proceeds in stock of the Y company at...) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1014-3 Other basis rules. (a) Fair...

  6. 26 CFR 1.362-1 - Basis to corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Basis to corporations. 1.362-1 Section 1.362-1...) INCOME TAXES Effects on Corporation § 1.362-1 Basis to corporations. (a) In general. Section 362 provides, as a general rule, that if property was acquired on or after June 22, 1954, by a corporation (1)...

  7. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

    ... COMMISSION WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC... Act. Applicants: WNC Tax Credits 38, LLC (``Fund 38'') and WNC Tax Credits 39, LLC (``Fund 39'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the...

  8. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax Credits 41, LLC (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax...

  9. 26 CFR 1.613-6 - Statement to be attached to return when depletion is claimed on percentage basis.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... depletion is claimed on percentage basis. 1.613-6 Section 1.613-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613-6 Statement to be attached to return when depletion is claimed on percentage basis. In addition...

  10. 26 CFR 1.613-6 - Statement to be attached to return when depletion is claimed on percentage basis.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... depletion is claimed on percentage basis. 1.613-6 Section 1.613-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613-6 Statement to be attached to return when depletion is claimed on percentage basis. In addition...

  11. Parenting Styles and Adjustment in Gifted Children

    ERIC Educational Resources Information Center

    Pilarinos, Vassiliki; Solomon, C. R.

    2017-01-01

    The present study examined the relationship between parenting styles and the psychosocial adjustment of 48 children aged 7 to 11 years, each of whom had been identified as gifted on the basis of a score of 130 or above on the Wechsler Intelligence Scale for Children--Fourth Edition. Parenting styles and child psychosocial adjustment were measured…

  12. Exploring Impacts of Taxes and Hospitality Bans on Cigarette Prices and Smoking Prevalence Using a Large Dataset of Cigarette Prices at Stores 2001–2011, USA

    PubMed Central

    Ballester, Lance S.; Auchincloss, Amy H.; Robinson, Lucy F.; Mayne, Stephanie L.

    2017-01-01

    In the USA, little is known about local variation in retail cigarette prices; price variation explained by taxes, bans, and area-level socio-demographics, and whether taxes and hospitality bans have synergistic effects on smoking prevalence. Cigarette prices 2001–2011 from chain supermarkets and drug stores (n = 2973) were linked to state taxes (n = 41), state and county bar/restaurant smoking bans, and census block group socio-demographics. Hierarchical models explored effects of taxes and bans on retail cigarette prices as well as county smoking prevalence (daily, non-daily). There was wide variation in store-level cigarette prices in part due to differences in state excise taxes. Excise taxes were only partially passed onto consumers (after adjustment, $1 tax associated with $0.90 increase in price, p < 0.0001) and the pass-through was slightly higher in areas that had bans but did not differ by area-level socio-demographics. Bans were associated with a slight increase in cigarette price (after adjustment, $0.09 per-pack, p < 0.0001). Taxes and bans were associated with reduction in smoking prevalence and taxes had a stronger association when combined with bans, suggesting a synergistic effect. Given wide variation in store-level prices, and uneven state/county implementation of taxes and bans, more federal policies should be considered. PMID:28335533

  13. Can Soft Drink Taxes Reduce Population Weight?

    PubMed

    Fletcher, Jason M; Frisvold, David; Tefft, Nathan

    2010-01-01

    Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude.

  14. 26 CFR 1.357-2 - Liabilities in excess of basis.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Liabilities in excess of basis. 1.357-2 Section 1.357-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Shareholders and Security Holders § 1.357-2 Liabilities...

  15. 26 CFR 1.357-2 - Liabilities in excess of basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Liabilities in excess of basis. 1.357-2 Section 1.357-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Shareholders and Security Holders § 1.357-2 Liabilities in excess...

  16. 26 CFR 1.357-2 - Liabilities in excess of basis.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Liabilities in excess of basis. 1.357-2 Section 1.357-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Shareholders and Security Holders § 1.357-2 Liabilities...

  17. 26 CFR 1.357-2 - Liabilities in excess of basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Liabilities in excess of basis. 1.357-2 Section 1.357-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Shareholders and Security Holders § 1.357-2 Liabilities...

  18. The effects on population health status of using dedicated property taxes to fund local public health agencies

    PubMed Central

    2011-01-01

    Background In the United States, a dedicated property tax describes the legal authority given to a local jurisdiction to levy and collect a tax for a specific purpose. We investigated for an association of locally dedicated property taxes to fund local public health agencies and improved health status in the eight states designated as the Mississippi Delta Region. Methods We analyzed the difference in health outcomes of counties with and without a dedicated public health tax after adjusting for a set of control variables using regression models for county level data from 720 counties of the Mississippi Delta Region. Results Levying a dedicated public health tax for counties with per capita income above $28,000 is associated with improved health outcomes of those counties when compared to counties without a dedicated property tax for public health. Alternatively, levying a dedicated property tax in counties with lower per capita income is associated with poor health outcomes. Conclusions There are both positive and negative consequences of using dedicated property taxes to fund public health. Policymakers should carefully examine both the positive association of improved health outcomes and negative impact of taxation on poor populations before authorizing the use of dedicated local property tax levies to fund public health agencies. PMID:21672231

  19. Unpleasant surprise! Tax deferred funds may face triple tax threat.

    PubMed

    Kret, T B

    1996-09-01

    After seeing all the taxes imposed on qualified plan distributions, a qualified plan with a large asset base can appear to be a lemon. With creative planning, qualified plan assets can be turned into lemonade for both the individual owner of the assets, and his or her heirs. If you are concerned whether you may face the triple tax threat with your qualified plan, and believe it would be appropriate to seek additional information on various strategies to alleviate this problem, you should contact your estate planner or someone with specific expertise in this area.

  20. 76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-30

    ... File Individual Income Tax Returns Using Magnetic Media AGENCY: Internal Revenue Service (IRS... for ``specified tax return preparers'' to file individual income tax returns using magnetic media... individual income tax returns using magnetic media (electronically). Section 17 of the Worker,...

  1. State Action Analysis of Tax Expenditures

    ERIC Educational Resources Information Center

    Brown, Robert Clarke

    1977-01-01

    Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)

  2. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  3. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  5. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-04

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and... relating to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  7. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  8. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final... guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax...

  9. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary... the determination of the amount of taxes paid for purposes of the foreign tax credit....

  10. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  11. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... Internal Revenue Service 26 CFR Parts 53 and 54 RIN 1545-BG18 Excise Taxes on Prohibited Tax Shelter... Shelter Transactions; Requirement of Return and Time for Filing; Correction AGENCY: Internal Revenue...-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which...

  12. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

    This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

  14. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Computation of tax liability. 1.1502-2 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The tax liability of a group for a consolidated return year shall be determined by...

  16. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable...

  17. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  18. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  19. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any...

  20. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any...

  1. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Corporations exempt from tax. 1.1502-100...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-100 Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for...

  2. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private...

  3. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers §...

  4. 26 CFR 1.1491-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Imposition of tax. 1.1491-1 Section 1.1491-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section...

  5. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Corporations exempt from tax. 1.1502-100...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-100 Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for...

  6. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Person liable for tax. 44.4401-2 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-2 Person liable for tax... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates...

  7. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees §...

  8. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Person liable for tax. 44.4401-2 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-2 Person liable for tax... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates...

  9. 27 CFR 44.67 - Payment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Payment of tax. 44.67 Section 44.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX General § 44.67 Payment of tax. (a) General. The taxes...

  10. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  11. 26 CFR 1.1491-1 - Imposition of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Imposition of tax. 1.1491-1 Section 1.1491-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section...

  12. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Computation of tax liability. 1.1502-2 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The tax liability of a group for a consolidated return year shall be determined by...

  13. 27 CFR 41.31 - Cigar tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigar tax rates. 41.31 Section 41.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Taxes Tax Rates § 41.31 Cigar tax rates. (a) Cigars are taxed at the following rates...

  14. 26 CFR 48.4218-5 - Computation of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Computation of tax. 48.4218-5 Section 48.4218-5... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-5 Computation of tax. (a) Tax based on...

  15. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  16. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  17. 26 CFR 49.4261-2 - Application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Application of tax. 49.4261-2 Section 49.4261-2... TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-2 Application of tax. (a) Tax on total amount paid. The tax is measured by the total amount paid, whether paid at one time...

  18. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  19. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  20. Massachusetts Taxes: A Factual Guide to Future Action.

    ERIC Educational Resources Information Center

    Massachusetts Advisory Council on Education, Boston.

    Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

  1. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Rate and incidence of tax. The tax imposed under section 4945(a)(2) is at the rate of 21/2 percent of... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures §...

  2. 27 CFR 19.26 - Tax on wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard,...

  3. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private...

  4. Taxing junk food: applying the logic of the Henry tax review to food.

    PubMed

    Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

    2010-10-18

    The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

  5. Property Tax Restrictions on School Board Taxing Authority in Pennsylvania

    ERIC Educational Resources Information Center

    Shrom, Timothy J.; Hartman, William

    2014-01-01

    The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

  6. Support for School Construction: Blending Sales Tax with Property Tax.

    ERIC Educational Resources Information Center

    Haney, David W.; Schmidt, Mark

    2002-01-01

    Describes how opinion by North Dakota's attorney general allows school district and city of Jamestown to collaborate in the issuance of bonds for school construction and renovation projects, three-quarters of the revenue for which is raised by a voter-approved city sales tax. (PKP)

  7. Federal Tax Incentives for Battery Storage Systems

    SciTech Connect

    2017-01-01

    Investments in renewable energy can be more attractive with the contribution of two key federal tax incentives. NREL provides basic information about the investment tax credit (ITC) and the Modified Accelerated Cost Recovery System (MACRS) depreciation deduction, which may apply to battery storage systems owned by a private party (i.e., a tax-paying business).

  8. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  9. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  10. 14 CFR § 1260.64 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Taxes. § 1260.64 Section § 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  11. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  12. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  13. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 5 2012-01-01 2012-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  14. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  15. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  16. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 3 2013-04-01 2013-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  17. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  18. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  19. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  20. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  1. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  2. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  3. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 2 2014-07-01 2014-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  4. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 5 2013-01-01 2013-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  5. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 3 2014-04-01 2014-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  6. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  7. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  8. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 3 2012-04-01 2012-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  9. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  10. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  11. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 2 2013-07-01 2013-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  12. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  13. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  14. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  15. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  16. 27 CFR 19.905 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Taxes. 19.905 Section 19.905 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use § 19.905 Taxes. Distilled...

  17. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  18. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  19. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  20. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  1. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  2. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  3. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  4. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  5. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  6. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  7. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  8. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  9. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  10. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  11. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  12. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  13. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  14. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  15. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  16. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  17. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 2 2012-07-01 2012-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  18. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

    Five papers are provided from a symposium organized to present several economic studies relating to income tax structure and reform in agriculture. "Toward an Optimal Income Tax Policy for Southern and U.S. Agriculture" (Harold F. Breimyer) is a structured argument for comprehensive tax reform that increases the equity of the income tax…

  19. Income Tax Policy and Charitable Giving

    ERIC Educational Resources Information Center

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

  20. Arming Yourself for the Annual Tax Battle.

    ERIC Educational Resources Information Center

    Pearlman, Dara

    1984-01-01

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

  1. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  2. Tax policy as social policy: cafeteria plans, 1978-1985.

    PubMed

    Fox, D M; Schaffer, D C

    1987-01-01

    Since the passage of Section 125 of the Internal Revenue Code in 1978, cafeteria plans have offered employees a choice of tax-free fringe benefits. Although these plans have been popular with employers and employees, Treasury Department officials and many tax lawyers soon came to regard Section 125 as a mistake. The Treasury has tried to reclaim through regulation the revenue and the fundamental principles of tax law it had asked Congress to give away in 1978. This paper is a history of Section 125 that emphasizes its relationship to health policy. On the basis of interviews and printed primary sources, the paper argues that Treasury officials made a less than rigorous assessment of the impact of cafeteria plans because they were preoccupied with a larger agenda of making tax-free benefits more equitable. Moreover, they saw no reason to collaborate with the health policy community to plan this agenda; they saw themselves as implementing a social policy already in the Internal Revenue Code.

  3. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and... construction must be included in the cost of construction. (e) Gasoline and other sales taxes must be charged as far as practicable to the same account as the materials on which the tax is levied. (f)...

  4. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and... construction must be included in the cost of construction. (e) Gasoline and other sales taxes must be charged as far as practicable to the same account as the materials on which the tax is levied. (f)...

  5. 26 CFR 301.6213-1 - Restrictions applicable to deficiencies; petition to Tax Court.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... restrictions on assessment of deficiencies—(1) Mathematical errors. If a taxpayer is notified of an additional amount of tax due on account of a mathematical error appearing upon the return, such notice is not deemed... application for a tentative carryback adjustment is in excess of the overassessment properly attributable...

  6. 26 CFR 301.6213-1 - Restrictions applicable to deficiencies; petition to Tax Court.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... restrictions on assessment of deficiencies—(1) Mathematical errors. If a taxpayer is notified of an additional amount of tax due on account of a mathematical error appearing upon the return, such notice is not deemed... application for a tentative carryback adjustment is in excess of the overassessment properly attributable...

  7. 26 CFR 301.6213-1 - Restrictions applicable to deficiencies; petition to Tax Court.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... restrictions on assessment of deficiencies—(1) Mathematical errors. If a taxpayer is notified of an additional amount of tax due on account of a mathematical error appearing upon the return, such notice is not deemed... application for a tentative carryback adjustment is in excess of the overassessment properly attributable...

  8. 26 CFR 301.6213-1 - Restrictions applicable to deficiencies; petition to Tax Court.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... restrictions on assessment of deficiencies—(1) Mathematical errors. If a taxpayer is notified of an additional amount of tax due on account of a mathematical error appearing upon the return, such notice is not deemed... application for a tentative carryback adjustment is in excess of the overassessment properly attributable...

  9. 26 CFR 301.6221-1 - Tax treatment determined at partnership level.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Tax treatment determined at partnership level... treatment determined at partnership level. (a) In general. A partner's treatment of partnership items on the... treatment of the item on the partnership return, the IRS generally cannot adjust the treatment of that...

  10. 26 CFR 301.6221-1 - Tax treatment determined at partnership level.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Tax treatment determined at partnership level... treatment determined at partnership level. (a) In general. A partner's treatment of partnership items on the... treatment of the item on the partnership return, the IRS generally cannot adjust the treatment of that...

  11. 26 CFR 301.6221-1 - Tax treatment determined at partnership level.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Tax treatment determined at partnership level... treatment determined at partnership level. (a) In general. A partner's treatment of partnership items on the... treatment of the item on the partnership return, the IRS generally cannot adjust the treatment of that...

  12. Checkerboard II: An Analysis of Tax Effort, Equalization and Extraordinary Needs Aids

    ERIC Educational Resources Information Center

    Widerquist, Karl

    2001-01-01

    A proposal in the New York State Assembly in 2000 considered eliminating Tax Equalization Aid to school districts in order to fund the elimination of aid caps, called Transition Adjustment. In response to that proposal, this report examines the equalizing or disequalizing effects of three types of New York state aid to school…

  13. 26 CFR 301.6316-3 - Allocation of tax attributable to foreign currency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... received by Mr. Jones entitled to dividends-received credit 500 Compensation for personal services of Mrs. Jones 3,000 Net profit from business carried on by Mrs. Jones 2,500 Total adjusted gross income 14,000... grant $300.00 Dividends-received credit 20.00 Credit for income tax withheld upon compensation of...

  14. 26 CFR 301.6316-3 - Allocation of tax attributable to foreign currency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... received by Mr. Jones entitled to dividends-received credit 500 Compensation for personal services of Mrs. Jones 3,000 Net profit from business carried on by Mrs. Jones 2,500 Total adjusted gross income 14,000... grant $300.00 Dividends-received credit 20.00 Credit for income tax withheld upon compensation of...

  15. 26 CFR 301.6316-3 - Allocation of tax attributable to foreign currency.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... received by Mr. Jones entitled to dividends-received credit 500 Compensation for personal services of Mrs. Jones 3,000 Net profit from business carried on by Mrs. Jones 2,500 Total adjusted gross income 14,000... grant $300.00 Dividends-received credit 20.00 Credit for income tax withheld upon compensation of...

  16. Brownfields New Markets Tax Credits

    EPA Pesticide Factsheets

    This Brownfi elds Solutions factsheet is intended for brownfields stakeholders interested in how the U.S. Department of the Treasury’s New Markets Tax Credit (NMTC) Program can be used as a financing mechanism in brownfields cleanup and redevelopment.

  17. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail

    1987-01-01

    The effect of the Tax Reform Act of 1986 on college and university revenues and expenditures is reviewed. Institutional revenues are derived primarily from five sources: tuition, charitable contributions, debt financing, endowment income, and governmental appropriations. The effect of the new law on family and student income, savings, student…

  18. First-Year Evaluation of Mexico’s Tax on Nonessential Energy-Dense Foods: An Observational Study

    PubMed Central

    Rivera, Juan A.; Popkin, Barry M.; Taillie, Lindsey Smith

    2016-01-01

    Background In an effort to prevent continued increases in obesity and diabetes, in January 2014, the Mexican government implemented an 8% tax on nonessential foods with energy density ≥275 kcal/100 g and a peso-per-liter tax on sugar-sweetened beverages (SSBs). Limited rigorous evaluations of food taxes exist worldwide. The objective of this study was to examine changes in volume of taxed and untaxed packaged food purchases in response to these taxes in the entire sample and stratified by socioeconomic status (SES). Methods and Findings This study uses data on household packaged food purchases representative of the Mexican urban population from The Nielsen Company’s Mexico Consumer Panel Services (CPS). We included 6,248 households that participated in the Nielsen CPS in at least 2 mo during 2012–2014; average household follow-up was 32.7 mo. We analyzed the volume of purchases of taxed and untaxed foods from January 2012 to December 2014, using a longitudinal, fixed-effects model that adjusted for preexisting trends to test whether the observed post-tax trend was significantly different from the one expected based on the pre-tax trend. We controlled for household characteristics and contextual factors like minimum salary and unemployment rate. The mean volume of purchases of taxed foods in 2014 changed by -25 g (95% confidence interval = -46, -11) per capita per month, or a 5.1% change beyond what would have been expected based on pre-tax (2012–2013) trends, with no corresponding change in purchases of untaxed foods. Low SES households purchased on average 10.2% less taxed foods than expected (-44 [–72, –16] g per capita per month); medium SES households purchased 5.8% less taxed foods than expected (-28 [–46, –11] g per capita per month), whereas high SES households’ purchases did not change. The main limitations of our findings are the inability to infer causality because the taxes were implemented at the national level (lack of control group

  19. 26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made...

  20. The impact of voting on tax payments

    PubMed Central

    Wahl, Ingrid; Muehlbacher, Stephan; Kirchler, Erich

    2010-01-01

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

  1. Health reform through tax reform: a primer.

    PubMed

    Furman, Jason

    2008-01-01

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

  2. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

    PubMed Central

    Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

    2014-01-01

    Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. PMID:26074656

  3. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

    PubMed

    Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

    2014-07-01

    Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

  4. 26 CFR 44.4401-3 - When tax attaches.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false When tax attaches. 44.4401-3 Section 44.4401-3... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-3 When tax attaches. The tax... contribution from a bettor. In the case of a wager on credit, the tax attaches whether or not the amount of...

  5. 26 CFR 44.4401-3 - When tax attaches.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false When tax attaches. 44.4401-3 Section 44.4401-3... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-3 When tax attaches. The tax... contribution from a bettor. In the case of a wager on credit, the tax attaches whether or not the amount of...

  6. Cigarette taxes and smoking participation: evidence from recent tax increases in Canada.

    PubMed

    Azagba, Sunday; Sharaf, Mesbah

    2011-05-01

    Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group-which constitutes the largest fraction of smokers in our sample-is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking.

  7. Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes.

    PubMed

    Pomeranz, Jennifer L

    2015-11-01

    US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers.

  8. 26 CFR 1.821-1 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-1 Tax on mutual insurance companies other than life or marine or fire insurance... life or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-1 Section...

  9. 26 CFR 1.821-4 - Tax on mutual insurance companies other than life insurance companies and other than fire, flood...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... life insurance companies and other than fire, flood, or marine insurance companies, subject to tax... (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-4 Tax on mutual...

  10. 26 CFR 1.821-3 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-3 Tax on mutual insurance companies other than life or marine or fire insurance... life or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-3 Section...

  11. 26 CFR 1.821-3 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-3 Tax on mutual insurance companies other than life or marine or fire insurance... life or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-3 Section...

  12. 26 CFR 1.821-4 - Tax on mutual insurance companies other than life insurance companies and other than fire, flood...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... life insurance companies and other than fire, flood, or marine insurance companies, subject to tax... (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-4 Tax on mutual...

  13. 26 CFR 1.821-1 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-1 Tax on mutual insurance companies other than life or marine or fire insurance... life or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-1 Section...

  14. The ethics of sin taxes.

    PubMed

    Green, Rebecca

    2011-01-01

    ABSTRACT The current global economic crisis is forcing governments to consider a variety of methods to generate funds for infrastructure. In the United States, smoking-related illness and an obesity epidemic are forcing public health institutions to consider a variety of methods to influence health behaviors of entire target groups. In this paper, the author uses a public health nursing model, the Public Health Code of Ethics (Public Health Leadership Society, 2002), the American Nurses' Association (ANA) Code of Ethics (2001), and other relevant ethical theory to weigh and balance the arguments for and against the use of sin taxes. A position advocating the limited use of sin taxes is supported as a reasonable stance for the public health professional.

  15. Joint custody: bipartisan interest expands scope of tax-credit proposals.

    PubMed

    Cunningham, Robert

    2002-01-01

    The Bush administration's proposal to use tax credits to cover the uninsured has not attracted enough bipartisan support to make headway in a divided Congress. Democratic objections have centered on the administration's insistence that the credits be used primarily in the individual market. But bipartisan exploration of alternative credit designs has continued on Capitol Hill. Democratic proposals to include health coverage for laid-off workers in debate over the post-September 11 economic stimulus package and more recently in the Trade Adjustment Assistance Act have resulted in increased awareness that tax credits might be used for employer groups as well as in the nongroup market.

  16. Impulsivity in the supermarket. Responses to calorie taxes and subsidies in healthy weight undergraduates.

    PubMed

    Giesen, Janneke C A H; Havermans, Remco C; Nederkoorn, Chantal; Jansen, Anita

    2012-02-01

    The present study investigated the effect of taxing high-energy dense products and subsidizing low-energy dense products on changes in calorie consumption. More specifically, we hypothesized that 'more impulsive' individuals were less influenced by such pricing strategies compared to 'less impulsive' individuals. Contrary to our hypothesis, results showed that 'more impulsive' individuals adjusted their calorie consumption with regard to price changes whereas 'less impulsive' participants were less influenced by price changes. Furthermore, taxing high-energy dense products was more successful in reducing calorie consumption than subsidizing low-energy dense products.

  17. 26 CFR 46.4374-1 - Liability for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM Tax on Policies Issued by Foreign Insurers § 46.4374-1 Liability for tax. (a) In general. Any person who makes.... For purposes of this section, in the case of a reinsurance policy that is subject to the tax...

  18. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax...

  19. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General...

  20. 26 CFR 53.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 53.7701-1 Section 53.7701... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of...

  1. 26 CFR 1.6015-7 - Tax Court review.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Tax Court review. 1.6015-7 Section 1.6015-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6015-7 Tax Court review. (a) In...

  2. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating other taxes. 32.7240 Section 32.7240... taxes. (a) This account shall be charged and Account 4080, Other Taxes—Accrued, shall be credited for all taxes, other than Federal, state and local income taxes and payroll related taxes, related...

  3. 27 CFR 40.21 - Cigar tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigar tax rates. 40.21 Section 40.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Taxes § 40.21 Cigar tax rates. (a) Cigars are taxed at the following rates under 26...

  4. 27 CFR 19.669 - Distilled spirits taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Distilled spirits taxes. 19.669 Section 19.669 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes § 19.669 Distilled spirits taxes. (a) Proprietors may withdraw distilled spirits free of tax...

  5. 27 CFR 40.167 - Prepayment tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Prepayment tax return. 40.167 Section 40.167 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products...

  6. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General...

  7. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Comprehensive interperiod tax allocation. 32.22... interperiod tax allocation. (a) Companies shall apply interperiod tax allocation (tax normalization) to all book/tax temporary differences which would be considered material for published financial...

  8. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 1.6015-7 - Tax Court review.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Tax Court review. 1.6015-7 Section 1.6015-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6015-7 Tax Court review. (a) In...

  10. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  11. 27 CFR 45.36 - Payment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Payment of tax. 45.36 Section 45.36 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Removals § 45.36 Payment of tax. Any tax...

  12. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Comprehensive interperiod tax allocation. 32.22... interperiod tax allocation. (a) Companies shall apply interperiod tax allocation (tax normalization) to all book/tax temporary differences which would be considered material for published financial...

  13. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Comprehensive interperiod tax allocation. 32.22... interperiod tax allocation. (a) Companies shall apply interperiod tax allocation (tax normalization) to all book/tax temporary differences which would be considered material for published financial...

  14. 29 CFR 779.264 - Excise taxes separately stated.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Excise taxes separately stated. 779.264 Section 779.264... Coverage Excise Taxes § 779.264 Excise taxes separately stated. A tax is separately stated where it clearly... was no invoice or sales slip. In the absence of a sales slip or invoice, the amount of the tax...

  15. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1)...

  16. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating other taxes. 32.7240 Section 32.7240... taxes. (a) This account shall be charged and Account 4080, Other Taxes—Accrued, shall be credited for all taxes, other than Federal, state and local income taxes and payroll related taxes, related...

  17. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating other taxes. 32.7240 Section 32.7240... taxes. (a) This account shall be charged and Account 4080, Other Taxes—Accrued, shall be credited for all taxes, other than Federal, state and local income taxes and payroll related taxes, related...

  18. 26 CFR 1.9000-7 - Provisions for estimated tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Provisions for estimated tax. 1.9000-7 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9000-7 Provisions for estimated tax. (a) Additions to tax under section 294(d) of the Internal Revenue Code of 1939. Any...

  19. 26 CFR 41.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax return preparer. 41.7701-1 Section 41.7701... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.7701-1 Tax return preparer. (a) In...

  20. 26 CFR 1.1502-6 - Liability for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Liability for tax. 1.1502-6 Section 1.1502-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-6 Liability for tax. (a) Several...

  1. 26 CFR 44.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Tax return preparer. 44.7701-1 Section 44.7701... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Administrative Provisions of Special Application to the Taxes on Wagering § 44.7701-1 Tax return preparer. (a) In general. For the definition of...

  2. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  3. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor... Employees § 531.38 Amounts deducted for taxes. Taxes which are assessed against the employee and which are... unemployment insurance taxes, as well as other Federal, State, or local taxes, levies, and assessments....

  4. 26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Consolidated accumulated earnings tax. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Taxes and Taxpayers § 1.1502-43 Consolidated accumulated earnings tax. (a) Group subject to tax—(1) General rule. For a group filing a consolidated...

  5. 26 CFR 44.4901-1 - Payment of special tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Payment of special tax. 44.4901-1 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Miscellaneous and General Provisions Applicable to Taxes on Wagering General Provisions Relating to Occupational Taxes § 44.4901-1 Payment of...

  6. 27 CFR 44.31 - Liability for special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Liability for special tax. 44.31 Section 44.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Special (Occupational) Taxes § 44.31 Liability for...

  7. 26 CFR 31.6151-1 - Time for paying tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 26 CFR 1.9000-7 - Provisions for estimated tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Provisions for estimated tax. 1.9000-7 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9000-7 Provisions for estimated tax. (a) Additions to tax under section 294(d) of the Internal Revenue Code of 1939. Any...

  9. 26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Consolidated accumulated earnings tax. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Taxes and Taxpayers § 1.1502-43 Consolidated accumulated earnings tax. (a) Group subject to tax—(1) General rule. For a group filing a consolidated...

  10. 26 CFR 156.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 156.7701-1 Section 156... EXCISE TAXES (CONTINUED) EXCISE TAX ON GREENMAIL Procedure and Administration § 156.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this...

  11. 26 CFR 25.2512-7 - Effect of excise tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Effect of excise tax. 25.2512-7 Section 25.2512... TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2512-7 Effect of excise tax. If jewelry, furs or other property, the purchase of which is subject to an excise tax, is purchased at...

  12. 26 CFR 31.3403-1 - Liability for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  14. 26 CFR 31.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 31.3301-2 - Measure of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 44.4901-1 - Payment of special tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Payment of special tax. 44.4901-1 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Miscellaneous and General Provisions Applicable to Taxes on Wagering General Provisions Relating to Occupational Taxes § 44.4901-1 Payment of...

  17. 26 CFR 25.2502-1 - Rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Rate of tax. 25.2502-1 Section 25.2502-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Determination of Tax Liability § 25.2502-1 Rate of tax....

  18. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Prepayment of tax. 25.175 Section 25.175 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a)...

  19. 26 CFR 1.1502-6 - Liability for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Liability for tax. 1.1502-6 Section 1.1502-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-6 Liability for tax. (a) Several...

  20. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Servicing delinquent taxes. 1925.4 Section 1925.4... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay...