Science.gov

Sample records for adjusted tax basis

  1. 26 CFR 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Basis adjustments for taxable years between changeover date and 1956 adjustment date. 1.9001-3 Section 1.9001-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

  2. 26 CFR 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Basis adjustments for taxable years between changeover date and 1956 adjustment date. 1.9001-3 Section 1.9001-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

  3. 26 CFR 1.9001-2 - Basis adjustments for taxable years beginning on or after 1956 adjustment date.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Basis adjustments for taxable years beginning on or after 1956 adjustment date. 1.9001-2 Section 1.9001-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Basis adjustments for taxable years beginning on or after 1956 adjustment date. 1.9001-2 Section 1.9001-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

  5. 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

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Basis adjustments for taxable years beginning on or after 1956 adjustment date. 1.9001-2 Section 1.9001-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations §...

  6. 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

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Basis adjustments for taxable years between changeover date and 1956 adjustment date. 1.9001-3 Section 1.9001-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations §...

  7. 26 CFR 1.9001-2 - Basis adjustments for taxable years beginning on or after 1956 adjustment date.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Basis adjustments for taxable years beginning on or after 1956 adjustment date. 1.9001-2 Section 1.9001-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

  8. 26 CFR 1.9001-2 - Basis adjustments for taxable years beginning on or after 1956 adjustment date.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Basis adjustments for taxable years beginning on or after 1956 adjustment date. 1.9001-2 Section 1.9001-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

  9. 26 CFR 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Basis adjustments for taxable years between changeover date and 1956 adjustment date. 1.9001-3 Section 1.9001-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

  10. 26 CFR 1.9001-3 - Basis adjustments for taxable years between changeover date and 1956 adjustment date.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Basis adjustments for taxable years between changeover date and 1956 adjustment date. 1.9001-3 Section 1.9001-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

  11. 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 property. 1.743-1 Section 1.743-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Transfers of Interests in A Partnership § 1.743-1 Optional adjustment to basis...

  12. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Adjustments to basis of indebtedness to shareholder. 1.1367-2 Section 1.1367-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1367-2 Adjustments to basis...

  13. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Optional adjustment to basis of partnership property. 1.743-1 Section 1.743-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Transfers of Interests in A Partnership § 1.743-1 Optional adjustment to basis...

  14. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1016-5 Miscellaneous... year in which the distribution was made, either were tax free or were applicable in reduction of basis... premium). (3) Special rule for tax-exempt obligations. A holder's basis in a tax-exempt obligation...

  15. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  17. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Adjusted grossed-up basis. 1.338-5 Section 1.338... (CONTINUED) INCOME TAXES Effects on Corporation § 1.338-5 Adjusted grossed-up basis. (a) Scope. This section provides rules under section 338(b) to determine the adjusted grossed-up basis (AGUB) for target. AGUB...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 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

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Adjustments to basis of shareholder's stock in an S corporation. 1.1367-1 Section 1.1367-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1367-1 Adjustments...

  20. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net deferred tax liability adjustments. 32.4341....4341 Net deferred tax liability adjustments. (a) This account shall include the portion of deferred income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustments—net....

  1. 26 CFR 1.336-4 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Adjusted grossed-up basis. 1.336-4 Section 1.336... (CONTINUED) INCOME TAXES (CONTINUED) Corporate Liquidations § 1.336-4 Adjusted grossed-up basis. (a) Scope... principles of paragraphs (b) through (g) of § 1.338-5 apply in determining the adjusted grossed-up...

  2. 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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....

  3. 26 CFR 301.6362-4 - Rules for adjustments relating to qualified resident taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., cash-basis taxpayer, is a resident of State X throughout the taxable year. For such year, his adjusted... 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...

  4. 27 CFR 25.284 - Adjustment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 5000.24, for the amount of tax paid on beer returned to the brewery, voluntarily destroyed, lost, destroyed, or rendered unmerchantable. (b) Beer returned to brewery other than from which removed. An adjustment may be made on the excise tax return for the amount of tax paid on beer returned to the...

  5. 27 CFR 25.284 - Adjustment of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 5000.24, for the amount of tax paid on beer returned to the brewery, voluntarily destroyed, lost, destroyed, or rendered unmerchantable. (b) Beer returned to brewery other than from which removed. An adjustment may be made on the excise tax return for the amount of tax paid on beer returned to the...

  6. 27 CFR 25.284 - Adjustment of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 5000.24, for the amount of tax paid on beer returned to the brewery, voluntarily destroyed, lost, destroyed, or rendered unmerchantable. (b) Beer returned to brewery other than from which removed. An adjustment may be made on the excise tax return for the amount of tax paid on beer returned to the...

  7. 27 CFR 25.284 - Adjustment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 5000.24, for the amount of tax paid on beer returned to the brewery, voluntarily destroyed, lost, destroyed, or rendered unmerchantable. (b) Beer returned to brewery other than from which removed. An adjustment may be made on the excise tax return for the amount of tax paid on beer returned to the...

  8. 27 CFR 25.284 - Adjustment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 5000.24, for the amount of tax paid on beer returned to the brewery, voluntarily destroyed, lost, destroyed, or rendered unmerchantable. (b) Beer returned to brewery other than from which removed. An adjustment may be made on the excise tax return for the amount of tax paid on beer returned to the...

  9. 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.

  10. 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...

  11. 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...

  12. 26 CFR 1.1015-5 - Increased basis for gift tax paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Increased basis for gift tax paid. 1.1015-5... TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1015-5 Increased basis for gift tax paid. (a) General rule in the case of gifts made on or before December 31, 1976....

  13. 26 CFR 1.737-3 - Basis adjustments; Recovery rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... distribution subject to section 737. (3) Method of adjustment. For the purpose of allocating the basis increase... depreciation (or other cost recovery) method (including first-year conventions) available to the partnership...'s basis in distributed property. (i) On January 1, 1995, A, B, and C form partnership ABC as...

  14. 26 CFR 1.737-3 - Basis adjustments; Recovery rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... distribution subject to section 737. (3) Method of adjustment. For the purpose of allocating the basis increase... depreciation (or other cost recovery) method (including first-year conventions) available to the partnership...'s basis in distributed property. (i) On January 1, 1995, A, B, and C form partnership ABC as...

  15. 26 CFR 1.737-3 - Basis adjustments; Recovery rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... distribution subject to section 737. (3) Method of adjustment. For the purpose of allocating the basis increase... depreciation (or other cost recovery) method (including first-year conventions) available to the partnership...'s basis in distributed property. (i) On January 1, 1995, A, B, and C form partnership ABC as...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... distribution subject to section 737. (3) Method of adjustment. For the purpose of allocating the basis increase... depreciation (or other cost recovery) method (including first-year conventions) available to the partnership...'s basis in distributed property. (i) On January 1, 1995, A, B, and C form partnership ABC as...

  17. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... carryforward net operating losses and carryforward investment tax credits expected to reduce future taxes... carryforward net operating losses and carryforward investment tax credits previously recorded in this...

  18. 27 CFR 19.46 - Adjustments for credited tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... credited tax. When notification of allowance of credit is received from the appropriate TTB officer, including notification of credit for tax on spirits exported with benefit of drawback as provided in 27 CFR... tax. 19.46 Section 19.46 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND...

  19. 26 CFR 1.1015-5 - Increased basis for gift tax paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... acquired by gift is increased by the amount of gift tax paid with respect to the gift of such property... tax. For example, if the property was acquired by gift on September 8, 1958, and sold by the donee on... increase in the basis of the property due to gift tax paid (regardless of date of payment) with respect...

  20. 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....

  1. 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....

  2. 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....

  3. 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....

  4. 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....

  5. 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. PMID:26210774

  6. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  7. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  8. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  9. 26 CFR 1.1461-2 - Adjustments for overwithholding or underwithholding of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... that it holds in custody for the beneficial owner or property over which it has control. Such... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Adjustments for overwithholding or underwithholding of tax. 1.1461-2 Section 1.1461-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  10. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  11. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  12. 18 CFR 367.4115 - Account 411.5, Investment tax credit adjustments, other.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Investment tax credit adjustments, other. 367.4115 Section 367.4115 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  13. 18 CFR 367.4115 - Account 411.5, Investment tax credit adjustments, other.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Investment tax credit adjustments, other. 367.4115 Section 367.4115 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  14. 18 CFR 367.4115 - Account 411.5, Investment tax credit adjustments, other.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Investment tax credit adjustments, other. 367.4115 Section 367.4115 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  15. 18 CFR 367.4115 - Account 411.5, Investment tax credit adjustments, other.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Investment tax credit adjustments, other. 367.4115 Section 367.4115 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005,...

  16. 26 CFR 1.1474-2 - Adjustments for overwithholding or underwithholding of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Adjustments for overwithholding or underwithholding of tax. 1.1474-2 Section 1.1474-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... for the overpayment of $15 shown on the Form 1042 for 2014. Accordingly, it is permitted to reduce...

  17. 26 CFR 1.737-3 - Basis adjustments; Recovery rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...'s basis in distributed property. (i) On January 1, 1995, A, B, and C form partnership ABC as equal...)(1)(B). (i) On January 1, 1995, A, B, and C form partnership ABC as equal partners. A contributes the..., 1995, A, B, and C form partnership ABC as equal partners. A contributes the following...

  18. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... List of CFR Sections Affected in the printed volume, 26 CFR 600a-end, and on GPO Access. ... development and exploration expenses. Expenditures for development and exploration of mines or mineral... incurred exploration and development costs of $9,000,000 treated as deferred expenses, the basis of...

  19. 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

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

    PubMed

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

    2011-05-01

    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

  1. 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 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, 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...

  5. 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...

  6. 26 CFR 1.1014-4 - Uniformity of basis; adjustment to basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... years after the death of the decedent, the basis of each piece of property left by the decedent and thus... after his death to distribute such property to the survivors of a class, and upon A's death the property... change regardless of any fluctuations in value of property in the decedent's estate after his death,...

  7. 26 CFR 1.1014-4 - Uniformity of basis; adjustment to basis.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... years after the death of the decedent, the basis of each piece of property left by the decedent and thus... after his death to distribute such property to the survivors of a class, and upon A's death the property... change regardless of any fluctuations in value of property in the decedent's estate after his death,...

  8. 26 CFR 1.1014-4 - Uniformity of basis; adjustment to basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... years after the death of the decedent, the basis of each piece of property left by the decedent and thus... after his death to distribute such property to the survivors of a class, and upon A's death the property... change regardless of any fluctuations in value of property in the decedent's estate after his death,...

  9. 20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 26 CFR 1.334-1 - Basis of property received in liquidations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Corporate Liquidations § 1.334-1 Basis of property... adjustments to the basis of certain contracts accounted for using a long-term contract method of...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Basis adjustments coordinating sections 705 and 1032. 1.705-2 Section 1.705-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... unrecognized gain or loss would not be appropriate because it would create an opportunity for the...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Basis adjustments coordinating sections 705 and 1032. 1.705-2 Section 1.705-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... Accordingly, upon UTP's sale of its interest in LTP, UTP realizes $180,000 of loss, and A and C in turn...

  13. 26 CFR 1.705-2 - Basis adjustments coordinating sections 705 and 1032.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Basis adjustments coordinating sections 705 and 1032. 1.705-2 Section 1.705-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... Accordingly, upon UTP's sale of its interest in LTP, UTP realizes $180,000 of loss, and A and C in turn...

  14. 26 CFR 1.705-2 - Basis adjustments coordinating sections 705 and 1032.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Basis adjustments coordinating sections 705 and 1032. 1.705-2 Section 1.705-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... Accordingly, upon UTP's sale of its interest in LTP, UTP realizes $180,000 of loss, and A and C in turn...

  15. 26 CFR 1.705-2 - Basis adjustments coordinating sections 705 and 1032.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Basis adjustments coordinating sections 705 and 1032. 1.705-2 Section 1.705-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY.... Accordingly, upon UTP's sale of its interest in LTP, UTP realizes $180,000 of loss, and A and C in turn...

  16. 26 CFR 1.1016-1 - Adjustments to basis; scope of section.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of section. Section 1016 and §§ 1.1016-2 to 1.1016-10, inclusive, contain the rules relating to the... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Adjustments to basis; scope of section. 1.1016-1 Section 1.1016-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)...

  17. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Asset 2. (5) Depletion. Where an adjustment is made under section 743(b) to the basis of partnership property subject to depletion, any depletion allowance is determined separately for each partner, including... partnerships that hold oil and gas properties that are depleted at the partner level under section...

  18. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Asset 2. (5) Depletion. Where an adjustment is made under section 743(b) to the basis of partnership property subject to depletion, any depletion allowance is determined separately for each partner, including... partnerships that hold oil and gas properties that are depleted at the partner level under section...

  19. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Asset 2. (5) Depletion. Where an adjustment is made under section 743(b) to the basis of partnership property subject to depletion, any depletion allowance is determined separately for each partner, including... partnerships that hold oil and gas properties that are depleted at the partner level under section...

  20. 26 CFR 1.1367-1 - Adjustments to basis of shareholder's stock in an S corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) (to terminate the year in the case of the termination of a shareholder's interest) or under § 1.1368-1... taxable years, the first of which ends at the close of the day on which either the shareholder's interest... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Adjustments to basis of shareholder's stock...

  1. 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

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings and post-1986 foreign income taxes as a result of a foreign tax redetermination (temporary). 1.905-3T Section 1.905-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  2. 26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings and post-1986 foreign income taxes as a result of a foreign tax redetermination (temporary). 1.905-3T Section 1.905-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings and post-1986 foreign income taxes as a result of a foreign tax redetermination (temporary). 1.905-3T Section 1.905-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  4. 26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings and post-1986 foreign income taxes as a result of a foreign tax redetermination (temporary). 1.905-3T Section 1.905-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  5. 26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings and post-1986 foreign income taxes as a result of a foreign tax redetermination (temporary). 1.905-3T Section 1.905-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  6. 26 CFR 301.6362-4 - Rules for adjustments relating to qualified resident taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and the political subdivisions thereof which under the law of the State is subject to the tax; over (2.... (c) Credits for taxes of other jurisdictions—(1) In general. A State tax law that provides for a... income tax deduction. For purposes of section 6362 (b)(1)(B) and (c)(3)(B), and §§ 301.6362-2 and...

  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

    ... beginning prior to October 4, 2001, see § 301.6227(b)-1T contained in 26 CFR part 1, revised April 1, 2001. ... administrative adjustment request. Thus, for example, the tax matters partner may file suit under section 6228(a) if the Internal Revenue Service fails to take timely action on the request. (c) Effective date....

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....5, Investment tax credit adjustments. 367.105 Section 367.105 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  9. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....5, Investment tax credit adjustments. 367.105 Section 367.105 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  10. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....5, Investment tax credit adjustments. 367.105 Section 367.105 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  11. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....5, Investment tax credit adjustments. 367.105 Section 367.105 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  12. 26 CFR 1.754-1 - Time and manner of making election to adjust basis of partnership property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... basis of partnership property. 1.754-1 Section 1.754-1 Internal Revenue INTERNAL REVENUE SERVICE... basis of partnership property. (a) In general. A partnership may adjust the basis of partnership... the basis of partnership property under sections 734(b) and 743(b), with respect to a distribution...

  13. 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

    ... basis of partnership property. 1.754-1 Section 1.754-1 Internal Revenue INTERNAL REVENUE SERVICE..., Subchapter K, Chapter 1 of the Code § 1.754-1 Time and manner of making election to adjust basis of... and method of making election. (1) An election under section 754 and this section to adjust the...

  14. 26 CFR 1.1503(d)-5 - Attribution of items and basis adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... dual resident corporation, the following shall not be taken into account— (i) Any net capital loss of... capital losses, and carryover or carryback losses, of the domestic owner shall not be taken into account... is, tax book value, alternative tax book value, or fair market value) that the taxpayer uses...

  15. 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. PMID:20687541

  16. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... provisions of 26 U.S.C. 6423 and 27 CFR part 70, subpart F, will apply, and the producer and transferee in... 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...

  17. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... provisions of 26 U.S.C. 6423 and 27 CFR part 70, subpart F, will apply, and the producer and transferee in... 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...

  18. 26 CFR 1.754-1 - Time and manner of making election to adjust basis of partnership property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... basis of partnership property. 1.754-1 Section 1.754-1 Internal Revenue INTERNAL REVENUE SERVICE... Part II, Subchapter K, Chapter 1 of the Code § 1.754-1 Time and manner of making election to adjust.... (b) Time and method of making election. (1) An election under section 754 and this section to...

  19. 26 CFR 1.754-1 - Time and manner of making election to adjust basis of partnership property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... basis of partnership property. 1.754-1 Section 1.754-1 Internal Revenue INTERNAL REVENUE SERVICE... Part II, Subchapter K, Chapter 1 of the Code § 1.754-1 Time and manner of making election to adjust.... (b) Time and method of making election. (1) An election under section 754 and this section to...

  20. 26 CFR 1.754-1 - Time and manner of making election to adjust basis of partnership property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... basis of partnership property. 1.754-1 Section 1.754-1 Internal Revenue INTERNAL REVENUE SERVICE... Part II, Subchapter K, Chapter 1 of the Code § 1.754-1 Time and manner of making election to adjust.... (b) Time and method of making election. (1) An election under section 754 and this section to...

  1. 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.

  2. 26 CFR 1.1367-1 - Adjustments to basis of shareholder's stock in an S corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... described in section 1367(a)(2)(D) and the oil and gas depletion deduction described in section 1367(a)(2)(E... section 1367(a)(2)(D), and the oil and gas depletion deduction described in section 1367(a)(2)(E); and (4...). The increase in basis described in section 1367(a)(1)(C) for the excess of the deduction for...

  3. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., and certain oil and gas depletion deductions) exceed the basis of a shareholder's stock in the... oil and gas depletion deductions—there is no nonseparately computed loss) is $10,000. Corporation S...(a)(1) (relating to income items and excess deduction for depletion) exceed the items described...

  4. 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

    ... 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...). The increase in basis described in section 1367(a)(1)(C) for the excess of the deduction for...

  5. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., and certain oil and gas depletion deductions) exceed the basis of a shareholder's stock in the... oil and gas depletion deductions—there is no nonseparately computed loss) is $10,000. Corporation S...(a)(1) (relating to income items and excess deduction for depletion) exceed the items described...

  6. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., and certain oil and gas depletion deductions) exceed the basis of a shareholder's stock in the... oil and gas depletion deductions—there is no nonseparately computed loss) is $10,000. Corporation S...(a)(1) (relating to income items and excess deduction for depletion) exceed the items described...

  7. 26 CFR 1.1367-1 - Adjustments to basis of shareholder's stock in an S corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...). The increase in basis described in section 1367(a)(1)(C) for the excess of the deduction for...

  8. 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... partnership property) is in effect. (b) Method of adjustment—(1) Increase in basis. Where an election under... a long-term contract accounted for under a long-term contract method of accounting. The provisions... of $10,000 for his one-third interest in partnership ABC. The partnership has no liabilities and...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... partnership property) is in effect. (b) Method of adjustment—(1) Increase in basis. Where an election under... a long-term contract accounted for under a long-term contract method of accounting. The provisions... of $10,000 for his one-third interest in partnership ABC. The partnership has no liabilities and...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... partnership property) is in effect. (b) Method of adjustment—(1) Increase in basis. Where an election under... a long-term contract accounted for under a long-term contract method of accounting. The provisions... of $10,000 for his one-third interest in partnership ABC. The partnership has no liabilities and...

  11. 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... effect. (b) Method of adjustment—(1) Increase in basis. Where an election under section 754 is in effect... accounted for under a long-term contract method of accounting. The provisions of this paragraph (b)(1) are... in partnership ABC. The partnership has no liabilities and has assets consisting of cash of...

  12. 26 CFR 1.1082-5 - Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Basis of property acquired by shareholder upon... Exchanges in Obedience to S.e.c. Orders § 1.1082-5 Basis of property acquired by shareholder upon tax-free... shareholder in a corporation which is a registered holding company or a majority-owned subsidiary...

  13. 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

    ... insurance taxes that accrue after March 31, 1986, and before January 1, 1987, with respect to wages of State and local government employees. 31.6205-2 Section 31.6205-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  14. Quantifying the burden of disease: the technical basis for disability-adjusted life years.

    PubMed Central

    Murray, C. J.

    1994-01-01

    Detailed assumptions used in constructing a new indicator of the burden of disease, the disability-adjusted life year (DALY), are presented. Four key social choices in any indicator of the burden of disease are carefully reviewed. First, the advantages and disadvantages of various methods of calculating the duration of life lost due to a death at each age are discussed. DALYs use a standard expected-life lost based on model life-table West Level 26. Second, the value of time lived at different ages is captured in DALYs using an exponential function which reflects the dependence of the young and the elderly on adults. Third, the time lived with a disability is made comparable with the time lost due to premature mortality by defining six classes of disability severity. Assigned to each class is a severity weight between 0 and 1. Finally, a three percent discount rate is used in the calculation of DALYs. The formula for calculating DALYs based on these assumptions is provided. PMID:8062401

  15. 26 CFR 1.732-2 - Special partnership basis of distributed property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 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...

  16. 26 CFR 1.732-3 - Corresponding adjustment to basis of assets of a distributed corporation controlled by a...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... distributed corporation controlled by a corporate partner. 1.732-3 Section 1.732-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... corporation controlled by a corporate partner. The determination of whether a corporate partner has control...

  17. 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

    ... distributed corporation controlled by a corporate partner. 1.732-3 Section 1.732-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions... controlled by a corporate partner. The determination of whether a corporate partner has control of...

  18. 26 CFR 1.1091-2 - Basis of stock or securities acquired in “wash sales”.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1091-2 Basis of stock or securities acquired in “wash sales”. (a) In general. The application of section 1091(d) may be... special rule as to the adjustment to basis required under section 1091(d) in the case of wash...

  19. The Imputed Valuation and Adjusted Tax Base Concept: A System to Incorporate in Lieu of Property Tax Revenues in Definition of Wealth for Equalization Purposes.

    ERIC Educational Resources Information Center

    Hill, Richard L.; Torgeson, Ronald

    1987-01-01

    Outlines how the state of North Dakota is developing a system for incorporating the revenue from the coal and petroleum industries into the tax base for local school support as part of an equalization plan for supporting basic services during a depressed economic period. (MD)

  20. 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) PMID:1526901

  1. 26 CFR 1.1016-10 - Substituted basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Substituted basis. 1.1016-10 Section 1.1016-10...) INCOME TAXES Basis Rules of General Application § 1.1016-10 Substituted basis. (a) Whenever it appears... 1016(b), the adjustments indicated in §§ 1.1016-1 to 1.1016-6, inclusive, shall be made after...

  2. 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.

  3. 26 CFR 1.481-2 - Limitation on tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of accounting from which the change was made, then the tax attributable to the adjustments shall not... 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...

  4. 26 CFR 1.481-2 - Limitation on tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of accounting from which the change was made, then the tax attributable to the adjustments shall not... 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...

  5. 26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income... alternative minimum tax foreign tax credit. (a) Application of section 904(b)(2)(B) adjustments. Section...

  6. 26 CFR 31.6205-1 - Adjustments of underpayments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Adjustments of underpayments. 31.6205-1 Section 31.6205-1 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 Administrative Provisions of...

  7. 26 CFR 31.6413(a)-2 - Adjustments of overpayments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Adjustments of overpayments. 31.6413(a)-2 Section 31.6413(a)-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 Administrative Provisions of...

  8. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 1.6655-3 - Adjusted seasonal installment method.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Adjusted seasonal installment method. 1.6655-3 Section 1.6655-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6655-3 Adjusted seasonal installment...

  11. 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... insurance, no adjustment is to be made. The reserves are thus adjusted, and the rate of interest on...

  12. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... Rulings and Other Specific Matters § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties. (a) Basis of certification. Most of the income tax treaties between...

  13. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... Rulings and Other Specific Matters § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties. (a) Basis of certification. Most of the income tax treaties between...

  14. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... Rulings and Other Specific Matters § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties. (a) Basis of certification. Most of the income tax treaties between...

  15. 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

    ..., with a life estate to A, and the remainder to B or his estate. The transferred property consists of 100... estate. Under section 1014(a), the uniform basis of the property in the hands of the trustee, the life... reversion to take effect upon the expiration of a life estate in another, the uniform basis of the...

  16. 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

    ..., with a life estate to A, and the remainder to B or his estate. The transferred property consists of 100... estate. Under section 1014(a), the uniform basis of the property in the hands of the trustee, the life... reversion to take effect upon the expiration of a life estate in another, the uniform basis of the...

  17. 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

    ..., with a life estate to A, and the remainder to B or his estate. The transferred property consists of 100... estate. Under section 1014(a), the uniform basis of the property in the hands of the trustee, the life... reversion to take effect upon the expiration of a life estate in another, the uniform basis of the...

  18. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... foreign mineral income if the deduction for depletion were determined under section 611 without regard to the deduction for percentage depletion under section 613, exceeds (ii) The amount of the tax computed... depletion cost depletion computed upon the adjusted depletion basis of the property. For purposes of...

  19. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... foreign mineral income if the deduction for depletion were determined under section 611 without regard to the deduction for percentage depletion under section 613, exceeds (ii) The amount of the tax computed... depletion cost depletion computed upon the adjusted depletion basis of the property. For purposes of...

  20. 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....

  1. 26 CFR 1.481-4 - Adjustments taken into account with consent.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-4 Adjustments taken into account with.... The agreement shall be binding on the parties except upon a showing of fraud, malfeasance,...

  2. 26 CFR 1.481-4 - Adjustments taken into account with consent.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-4 Adjustments taken into account with.... The agreement shall be binding on the parties except upon a showing of fraud, malfeasance,...

  3. 26 CFR 1.481-4 - Adjustments taken into account with consent.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-4 Adjustments taken into account with.... The agreement shall be binding on the parties except upon a showing of fraud, malfeasance,...

  4. 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, 2010 CFR

    2010-04-01

    ..., the life tenant, and the remainderman, immediately after the decedent's death is $56,000 ($58,000... any time after the decedent's death, proper adjustment must be made in order to reflect the change in... years after the transfer is made and the gift is held to have been made in contemplation of...

  5. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false 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...

  6. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 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...

  7. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false 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...

  8. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 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...

  9. 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...

  10. 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…

  11. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... using the cash basis method of accounting for income and foreign tax credits, pays $100 of foreign taxes... individual using the cash basis method of accounting for income and foreign tax credits, pays creditable... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources......

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  15. 26 CFR 1.1314(b)-1 - Method of adjustment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Method of adjustment. 1.1314(b)-1 Section 1.1314(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Readjustment of Tax Between Years and Special Limitations § 1.1314(b)-1 Method...

  16. 26 CFR 1.1314(b)-1 - Method of adjustment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Method of adjustment. 1.1314(b)-1 Section 1.1314(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Readjustment of Tax Between Years and Special Limitations §...

  17. 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. PMID:20502612

  18. 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

  19. 20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

    This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

  2. 26 CFR 1.1502-78 - Tentative carryback adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Tentative carryback adjustments. 1.1502-78 Section 1.1502-78 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-78 Tentative carryback adjustments. (a) General...

  3. 26 CFR 1.481-1 - Adjustments in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-1 Adjustments in general. (a)(1) Section 481 prescribes the... computed under a method of accounting different from that under which the taxable income was...

  4. 26 CFR 1.481-1 - Adjustments in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-1 Adjustments in general. (a)(1) Section 481 prescribes the... computed under a method of accounting different from that under which the taxable income was...

  5. 26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Accumulated adjustments account (AAA). 1.1368-2 Section 1.1368-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2 Accumulated adjustments account (AAA)....

  6. 26 CFR 1.545-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Adjustments to taxable income. 1.545-2 Section 1.545-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.545-2 Adjustments to taxable income....

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 26 CFR 1.52-2 - Adjustments for acquisitions and dispositions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Adjustments for acquisitions and dispositions. 1.52-2 Section 1.52-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.52-2 Adjustments for acquisitions and dispositions. (a) General rule. The provisions in this section only apply to...

  9. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Adjustment for the book income of corporations... TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and...

  10. 20 CFR 418.1225 - Which more recent tax year will we use?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of...

  11. 26 CFR 1.481-4 - Adjustments taken into account with consent.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Adjustments taken into account with consent. 1.481-4 Section 1.481-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-4 Adjustments taken into account with consent. (a) In addition to the terms...

  12. Household after-tax income: 1985.

    PubMed

    Nelson, C T

    1987-06-01

    This report is the 6th in a series presenting estimates of household after-tax income and taxes paid by households. Data from the 1983 Annual Housing Survey, the Income Survey Development Program, and the Internal Revenue Service were combined with the March 1986 Current Population Survey data to derive the estimates shown in this report. Highlights of the data follow. 1) Mean household income after taxes was $22,650 in 1985, up by .9% over the 1984 figure after accounting for the 3.6% rise in consumer prices. The mean after-tax incomes of both white households ($23,480) and black households ($15,790) increased from 1984 to 1985. Hispanic household income ($17,920) showed no signicant change. 2) Mean after-tax income is highest in the West ($24,350); households in the Northeast had the largest increase in mean after-tax income for the period 1980-1985 (10.9%). 3) Mean after-tax incomes increased from 1984-1985 for married-couple family households with children to $28,390 and for female-maintained family households with no husband present to $13,090. There was no significant change among married-couple family households without children ($27,710). 4) Mean household income before taxes ($29,070) increased between 1984 and 1985 by 1.3% after adjusting for inflation. 5) Household paid an average of $6950 in taxes in 1985, $170 higher than the average taxes paid in 1984 after adjusting for price changes. 6) In 1985, 65% of households with incomes below the poverty level paid 1 or more of the types of taxes covered in this study. Taxes paid by poverty households amounted to 8% of the total money income received. 7) The average % of income paid in taxes ranged from 11% for households with incomes $10,000 to 29% for households with incomes of $50,000+. PMID:12268943

  13. 20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 20 CFR 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  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, 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...

  17. 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...

  18. 27 CFR 46.222 - Determination of amount of tax due.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 26 CFR 1.481-1 - Adjustments in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Adjustments in general. 1.481-1 Section 1.481-1...) INCOME TAXES (CONTINUED) Adjustments § 1.481-1 Adjustments in general. (a)(1) Section 481 prescribes the... purposes of section 481, only the net dollar balance is to be taken into account. In the case of a...

  6. Adjustment disorder

    MedlinePlus

    American Psychiatric Association. Diagnostic and statistical manual of mental disorders. 5th ed. Arlington, Va: American Psychiatric Publishing. 2013. Powell AD. Grief, bereavement, and adjustment disorders. In: Stern TA, Rosenbaum ...

  7. 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.

  8. 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 Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in...

  9. 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 Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in...

  10. 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 Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in...

  11. 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 Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in...

  12. 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 Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in...

  13. 26 CFR 1.556-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....556-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Personal Holding Companies § 1.556-2 Adjustments to taxable income. (a) Taxes—(1) General rule. (i) In computing undistributed foreign personal holding...

  14. 26 CFR 1.556-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....556-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Personal Holding Companies § 1.556-2 Adjustments to taxable income. (a) Taxes—(1) General rule. (i) In computing undistributed foreign personal holding...

  15. 26 CFR 1.556-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....556-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Personal Holding Companies § 1.556-2 Adjustments to taxable income. (a) Taxes—(1) General rule. (i) In computing undistributed foreign personal holding...

  16. 26 CFR 301.7477-1 - Declaratory judgments relating to the value of certain gifts for gift tax purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... issues involving the interpretation and application of the gift tax law. (d) Requirements for declaratory... certain gifts for gift tax purposes. 301.7477-1 Section 301.7477-1 Internal Revenue INTERNAL REVENUE... value of certain gifts for gift tax purposes. (a) In general. If the adjustment(s) proposed by...

  17. 26 CFR 1.481-3 - Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Adjustments attributable to pre-1954 years where change was not initiated by taxpayer. 1.481-3 Section 1.481-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Adjustments § 1.481-3 Adjustments attributable to pre-1954...

  18. Adjustable microforceps.

    PubMed

    Bao, J Y

    1991-04-01

    The commonly used microforceps have a much greater opening distance and spring resistance than needed. A piece of plastic ring or rubber band can be used to adjust the opening distance and reduce most of the spring resistance, making the user feel more comfortable and less fatigued. PMID:2051437

  19. 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…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Adjustment for the book income of corporations. 1... INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989,...

  1. 26 CFR 1.72-7 - Adjustment in investment where a contract contains a refund feature.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Adjustment in investment where a contract contains a refund feature. 1.72-7 Section 1.72-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.72-7 Adjustment in...

  2. 26 CFR 1.1502-30 - Stock basis after certain triangular reorganizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis, Stock Ownership, and Earnings and Profits... otherwise subject to this section is also a group structure change subject to § 1.1502-31, the provisions...

  3. 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....

  4. 14 CFR Appendix - Example of SIFL Adjustment

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Example of SIFL Adjustment Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) POLICY STATEMENTS STATEMENTS OF GENERAL POLICY Policies Relating to Rates and Tariffs Treatment of deferred Federal income taxes for rate purposes. Pt. 399, Subpt....

  5. Shaft adjuster

    DOEpatents

    Harry, Herbert H.

    1989-01-01

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

  6. 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…

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 26 CFR 1.415(d)-1 - Cost-of-living adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)(A) dollar limitation pursuant to section 611(a)(1)(A) of the Economic Growth and Tax Relief... adjustments. (a) Defined benefit plans—(1) Dollar limitation—(i) Determination of adjusted limit. Under... benefit plans is adjusted annually to take into account increases in the cost of living. The adjustment...

  13. 7 CFR 1580.301 - Application for trade adjustment assistance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accordance with 7 CFR 1400.601, for the 3 preceding tax years does not exceed $2,500,000. (6) To comply with... 7 Agriculture 10 2010-01-01 2010-01-01 false Application for trade adjustment assistance. 1580.301... SERVICE, DEPARTMENT OF AGRICULTURE TRADE ADJUSTMENT ASSISTANCE FOR FARMERS § 1580.301 Application...

  14. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged... 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...

  15. 26 CFR 1.1082-1 - Basis for determining gain or loss.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the asset in form or its change in ownership. The continuance of the basis may be reflected in a shift... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Basis for determining gain or loss. 1.1082-1... TAX (CONTINUED) INCOME TAXES Exchanges in Obedience to S.e.c. Orders § 1.1082-1 Basis for...

  16. 26 CFR 1.1082-1 - Basis for determining gain or loss.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the asset in form or its change in ownership. The continuance of the basis may be reflected in a shift... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Basis for determining gain or loss. 1.1082-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-1 Basis...

  17. 26 CFR 1.1502-31 - Stock basis after a group structure change.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Stock basis after a group structure change. 1.1502-31 Section 1.1502-31 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-31 Stock basis after a...

  18. 26 CFR 1.742-1 - Basis of transferee partner's interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Basis of transferee partner's interest. 1.742-1 Section 1.742-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Transfers of Interests in A Partnership § 1.742-1 Basis of transferee partner's interest. The basis to a...

  19. 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 cost depletion. (a) In general. The basis upon...

  20. 26 CFR 1.806-4 - Change of basis in computing reserves.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Change of basis in computing reserves. 1.806-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Investment Income § 1.806-4 Change of basis in computing... of the item as of the close of the taxable year shall be the amount computed on the old basis,...

  1. 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,...

  2. 26 CFR 1.806-4 - Change of basis in computing reserves.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Change of basis in computing reserves. 1.806-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Investment Income § 1.806-4 Change of basis in computing... of the item as of the close of the taxable year shall be the amount computed on the old basis,...

  3. 26 CFR 1.806-4 - Change of basis in computing reserves.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Change of basis in computing reserves. 1.806-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Investment Income § 1.806-4 Change of basis in computing... of the item as of the close of the taxable year shall be the amount computed on the old basis,...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Change of basis in computing reserves. 1.806-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Investment Income § 1.806-4 Change of basis in computing... of the item as of the close of the taxable year shall be the amount computed on the old basis,...

  5. 26 CFR 1.481-1 - Adjustments in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Adjustments in general. 1.481-1 Section 1.481-1...) INCOME TAXES Adjustments § 1.481-1 Adjustments in general. (a)(1) Section 481 prescribes the rules to be... purposes of section 481, only the net dollar balance is to be taken into account. In the case of a...

  6. State Taxes in 1967.

    ERIC Educational Resources Information Center

    Bodley, Joanne H.

    This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major…

  7. 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…

  8. 26 CFR 1.167(g)-1 - Basis for depreciation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(g)-1...

  9. 26 CFR 1.167(g)-1 - Basis for depreciation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(g)-1...

  10. 26 CFR 1.167(g)-1 - Basis for depreciation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(g)-1...

  11. 26 CFR 1.167(g)-1 - Basis for depreciation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(g)-1...

  12. 26 CFR 1.167(g)-1 - Basis for depreciation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Basis for depreciation. 1.167(g)-1 Section 1.167(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(g)-1...

  13. 26 CFR 1.1059A-1 - Limitation on taxpayer's basis or inventory cost in property imported from related persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CFR 152.103(e). When 19 CFR 152.103(e) has been utilized for customs purposes, the taxpayer may adjust... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules... harbor maintenance tax imposed by 26 U.S.C. 4461, or only to both, are not subject to section 1059A...

  14. 26 CFR 1.1059A-1 - Limitation on taxpayer's basis or inventory cost in property imported from related persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... CFR 152.103(e). When 19 CFR 152.103(e) has been utilized for customs purposes, the taxpayer may adjust... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... harbor maintenance tax imposed by 26 U.S.C. 4461, or only to both, are not subject to section 1059A...

  15. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a calendar year basis. X receives an extension of time until June 15, 1978, to file its 1977 income tax return and files the return on May 15, 1978. X does not elect to pay any tax due in installments....

  16. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a calendar year basis. X receives an extension of time until June 15, 1978, to file its 1977 income tax return and files the return on May 15, 1978. X does not elect to pay any tax due in installments....

  17. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a calendar year basis. X receives an extension of time until June 15, 1978, to file its 1977 income tax return and files the return on May 15, 1978. X does not elect to pay any tax due in installments....

  18. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a calendar year basis. X receives an extension of time until June 15, 1978, to file its 1977 income tax return and files the return on May 15, 1978. X does not elect to pay any tax due in installments....

  19. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... borrowed on a recourse basis, from any person who participated in the organization, sale, or management of... in the tax shelter are first offered for sale, then any person who participates in the management of... opinion relating to the tax shelter; (5) Preparation of an appraisal relating to the tax shelter;...

  20. 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;…

  1. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Request for relief from the Federal income tax... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.66-4 Request for...

  2. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Request for relief from the Federal income tax... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.66-4 Request for...

  3. 26 CFR 31.3402(h)(1)-1 - Withholding on basis of average wages.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Withholding on basis of average wages. 31.3402(h)(1)-1 Section 31.3402(h)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income...

  4. ACRS elections can minimize taxes on oil and gas income

    SciTech Connect

    Bandy, D.

    1983-06-01

    The Accelerated Cost Recovery System (ACRS) is composed of elections which make either increases or decreases on oil and gas income possible. Current taxes can be elected to be reduced, but future taxes will be increased as a result of that decision. The various decisions that can be made on ACRS elections and the impact they will make on taxes are discussed, using an after-tax rate of return and showing the before- and after-tax returns when possible. Pertinent areas of discussion include full investment credit vs. full basis; equipment trade-in considerations; factors to be considered in the disposition of real estate; and the impact of alternative minimum tax on ACRS elections. 3 tables.

  5. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... taxable year 1958: Jan. 1 Dec. 31 Mean of year 1. Life insurance reserves $1,000 $2,000 $1,500 2. Policy...) 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)...

  6. 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...

  7. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxable year 1958: Jan. 1 Dec. 31 Mean of year 1. Life insurance reserves $1,000 $2,000 $1,500 2. Policy...) 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)...

  8. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxable year 1958: Jan. 1 Dec. 31 Mean of year 1. Life insurance reserves $1,000 $2,000 $1,500 2. Policy...) 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)...

  9. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... taxable year 1958: Jan. 1 Dec. 31 Mean of year 1. Life insurance reserves $1,000 $2,000 $1,500 2. Policy...) 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)...

  10. 26 CFR 1.9001 - Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Statutory provisions; Retirement-Straight Line Adjustment Act of 1958. 1.9001 Section 1.9001 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations §...

  11. 26 CFR 1.9001 - Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Statutory provisions; Retirement-Straight Line Adjustment Act of 1958. 1.9001 Section 1.9001 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations §...

  12. 26 CFR 1.9001 - Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Statutory provisions; Retirement-Straight Line Adjustment Act of 1958. 1.9001 Section 1.9001 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9001...

  13. 26 CFR 1.9001 - Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Statutory provisions; Retirement-Straight Line Adjustment Act of 1958. 1.9001 Section 1.9001 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations §...

  14. 26 CFR 1.9001 - Statutory provisions; Retirement-Straight Line Adjustment Act of 1958.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Statutory provisions; Retirement-Straight Line Adjustment Act of 1958. 1.9001 Section 1.9001 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations §...

  15. 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)

  16. 26 CFR 1.6045B-1 - Returns relating to actions affecting basis of securities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Returns relating to actions affecting basis of securities. 1.6045B-1 Section 1.6045B-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6045B-1 Returns relating to actions affecting basis...

  17. 26 CFR 1.705-1 - Determination of basis of partner's interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Determination of basis of partner's interest. 1.705-1 Section 1.705-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.705-1 Determination of basis of partner's interest. (a) General...

  18. 26 CFR 1.705-1 - Determination of basis of partner's interest.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Determination of basis of partner's interest. 1.705-1 Section 1.705-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.705-1 Determination of basis of partner's interest. (a) General...

  19. 26 CFR 1.6045B-1 - Returns relating to actions affecting basis of securities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Returns relating to actions affecting basis of securities. 1.6045B-1 Section 1.6045B-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6045B-1 Returns relating to actions affecting basis...

  20. 26 CFR 1.358-6 - Stock basis in certain triangular reorganizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Stock basis in certain triangular reorganizations. 1.358-6 Section 1.358-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Shareholders and Security Holders § 1.358-6 Stock basis in certain triangular...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 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...

  2. 26 CFR 31.3402(h)(1)-1 - Withholding on basis of average wages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...(h)(1)-1 Section 31.3402(h)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(1)-1 Withholding on basis... basis of average estimated tips—(1) In general. Subject to certain limitations and conditions,...

  3. 26 CFR 48.4062(b)-1 - Rebuilt parts or accessories sold on an exchange basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4062(b)-1 Rebuilt... will be the basis for tax. For example, if a rebuilt automobile engine is sold for $100, plus another automobile engine, the tax on the rebuilt engine will be computed on the basis of $100....

  4. 26 CFR 48.4062(b)-1 - Rebuilt parts or accessories sold on an exchange basis.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4062(b)-1 Rebuilt... will be the basis for tax. For example, if a rebuilt automobile engine is sold for $100, plus another automobile engine, the tax on the rebuilt engine will be computed on the basis of $100....

  5. 26 CFR 48.4062(b)-1 - Rebuilt parts or accessories sold on an exchange basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4062(b)-1 Rebuilt parts... will be the basis for tax. For example, if a rebuilt automobile engine is sold for $100, plus another automobile engine, the tax on the rebuilt engine will be computed on the basis of $100....

  6. 26 CFR 48.4062(b)-1 - Rebuilt parts or accessories sold on an exchange basis.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4062(b)-1 Rebuilt... will be the basis for tax. For example, if a rebuilt automobile engine is sold for $100, plus another automobile engine, the tax on the rebuilt engine will be computed on the basis of $100....

  7. COOPERATION MAINTAINED BY FITNESS ADJUSTMENT

    PubMed Central

    TAYLOR, CHRISTINE; CHEN, JANET; IWASA, YOH

    2008-01-01

    Questions Whether or not cooperation can be enhanced if players with a performance higher than the mean are forced to pay an additional cost in each generation? Mathematical Methods Analysis of replicator dynamics with mutation. The ESS distribution of cooperation level is obtained. Key Assumptions Players engage in cooperative dilemma game, and at the end of each generation, those with higher performance than the mean are forced to pay additional cost. Conclusions Without mutation, the entire population eventually conforms to a single cooperation level determined by the initial composition of the population. With mutation, there is an equilibrium distribution of cooperation level, which has a peak at an intermediate level of cooperation. Whether it is institutionalized such as tax or just a social custom, fitness adjustment based ultimately on people’s emtion of “envy” is able to maintain cooperation. PMID:19079742

  8. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

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

  9. 45 CFR 84.44 - Academic adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 1 2012-10-01 2012-10-01 false Academic adjustments. 84.44 Section 84.44 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION NONDISCRIMINATION ON THE BASIS OF HANDICAP IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Postsecondary Education § 84.44 Academic adjustments. (a)...

  10. 22 CFR 142.44 - Academic adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Academic adjustments. 142.44 Section 142.44 Foreign Relations DEPARTMENT OF STATE CIVIL RIGHTS NONDISCRIMINATION ON THE BASIS OF HANDICAP IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Postsecondary Education § 142.44 Academic adjustments. (a) Academic requirements. A...

  11. 7 CFR 15b.32 - Academic adjustments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 1 2013-01-01 2013-01-01 false Academic adjustments. 15b.32 Section 15b.32 Agriculture Office of the Secretary of Agriculture NONDISCRIMINATION ON THE BASIS OF HANDICAP IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Postsecondary Education § 15b.32 Academic adjustments. (a) Academic requirements. A recipient...

  12. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 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,...

  13. 26 CFR 31.6302(c)-2A - Use of Government depositaries in connection with the railroad unemployment repayment tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section, every rail employer who is required by section 6157(d) to compute the tax imposed by section 3321(a) on a quarterly basis shall deposit the amount of the tax so computed with respect to a calendar... calendar quarter if the amount of tax imposed by section 3321(a) for such calendar quarter as...

  14. 26 CFR 1.556-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... personal holding company income of another company in which it is a shareholder. The carryover of... States shareholder, in computing his distributive share of undistributed foreign personal holding company... (CONTINUED) INCOME TAXES (CONTINUED) Foreign Personal Holding Companies § 1.556-2 Adjustments to...

  15. 26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Table of contents to § 1.56-1, adjustment for book income of corporations. 1.56-0 Section 1.56-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.56-0 Table of contents to § 1.56-1, adjustment for book income of corporations....

  16. 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;…

  17. 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…

  18. 26 CFR 1.415(d)-1 - Cost-of-living adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Cost-of-living adjustments. 1.415(d)-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.415(d)-1 Cost-of... defined benefit plans is adjusted annually to take into account increases in the cost of living....

  19. 26 CFR 1.415(d)-1 - Cost-of-living adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Cost-of-living adjustments. 1.415(d)-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.415(d)-1 Cost-of... defined benefit plans is adjusted annually to take into account increases in the cost of living....

  20. 26 CFR 1.415(d)-1 - Cost-of-living adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Cost-of-living adjustments. 1.415(d)-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.415(d)-1 Cost-of... defined benefit plans is adjusted annually to take into account increases in the cost of living....

  1. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  2. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  3. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Adjustments to mitigate double taxation. 25.2701... Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This section... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  4. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Adjustments to mitigate double taxation. 25.2701... Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This section... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  5. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  6. 26 CFR 1.381(c)(21)-1 - Pre-1954 adjustments resulting from change in method of accounting.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... method of accounting. 1.381(c)(21)-1 Section 1.381(c)(21)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Insolvency Reorganizations § 1.381(c)(21)-1 Pre-1954 adjustments resulting from change in method of accounting. (a)...

  7. 26 CFR 1.481-3 - Adjustments attributable to pre-1954 years where change was not initiated by taxpayer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-3... required by section 481(a) and § 1.481-1 are attributable to a change in method of accounting which was not... change in method of accounting which is not initiated by the taxpayer amount to $10,000, of which...

  8. 26 CFR 1.9002 - Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124). 1.9002 Section 1.9002 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations §...

  9. 26 CFR 1.9002 - Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124). 1.9002 Section 1.9002 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

  10. 26 CFR 1.9002 - Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124). 1.9002 Section 1.9002 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124). 1.9002 Section 1.9002 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

  12. 26 CFR 1.9002 - Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124). 1.9002 Section 1.9002 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General...

  13. 26 CFR 20.2001-1 - Valuation of adjusted taxable gifts and section 2701(d) taxable events.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Valuation of adjusted taxable gifts and section 2701(d) taxable events. 20.2001-1 Section 20.2001-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates of Citizens Or...

  14. ADJUSTABLE DOUBLE PULSE GENERATOR

    DOEpatents

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

    1961-08-01

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

  15. Adjustable sutures in children.

    PubMed

    Engel, J Mark; Guyton, David L; Hunter, David G

    2014-06-01

    Although adjustable sutures are considered a standard technique in adult strabismus surgery, most surgeons are hesitant to attempt the technique in children, who are believed to be unlikely to cooperate for postoperative assessment and adjustment. Interest in using adjustable sutures in pediatric patients has increased with the development of surgical techniques specific to infants and children. This workshop briefly reviews the literature supporting the use of adjustable sutures in children and presents the approaches currently used by three experienced strabismus surgeons. PMID:24924284

  16. 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.

  17. 26 CFR 1.1033(b)-1 - Basis of property acquired as a result of an involuntary conversion.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Basis of property acquired as a result of an involuntary conversion. 1.1033(b)-1 Section 1.1033(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Common Nontaxable Exchanges § 1.1033(b)-1 Basis of...

  18. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving. PMID:10254667

  19. 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

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

    PubMed

    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. PMID:9258294

  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. Arkansas' Disappearing Tax Base.

    ERIC Educational Resources Information Center

    Schoppmeyer, Martin; Venters, Tommy

    State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

  3. A Primer on Taxes

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

    Eight basic federal tax issues for higher education are examined: preservation of the charitable deduction; keeping the deduction without a floor; enabling all taxpayers to use the deduction; maintenance of full market value deductibility; protecting deductions from minimum tax; excluding taxation of capital gains on bequests and of scholarships;…

  4. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

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

  5. A Graduate Tax Revisited.

    ERIC Educational Resources Information Center

    Glennerster, Howard; Merrett, Stephen; Wilson, Gail

    2003-01-01

    In light of recent policy debate concerning higher education financing in Britain, reprints this article proposing a graduate tax, with a new introduction. Discusses main arguments in favor of the tax (it would eliminate the subsidy of the meritocratic elite, provide more funds for education, be a more efficient and egalitarian form of finance,…

  6. 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…

  7. 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

  8. 78 FR 71468 - Rules Relating to Additional Medicare Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-29

    ...-130074-11) was published in the Federal Register (77 FR 72268) on December 5, 2012. A public hearing was... repayment occurs within the period of limitations for refund, the employer can repay or reimburse the social... an interest-free adjustment, for the social security and Medicare tax overwithholding. However,...

  9. 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. PMID:26702468

  10. 26 CFR 31.3402(h)(2)-1 - Withholding on basis of annualized wages.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Withholding on basis of annualized wages. 31.3402(h)(2)-1 Section 31.3402(h)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(2)-1 Withholding on...

  11. 26 CFR 31.3402(h)(1)-1 - Withholding on basis of average wages.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Withholding on basis of average wages. 31.3402(h)(1)-1 Section 31.3402(h)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(1)-1 Withholding on...

  12. 26 CFR 31.3402(h)(1)-1 - Withholding on basis of average wages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Withholding on basis of average wages. 31.3402(h)(1)-1 Section 31.3402(h)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(1)-1 Withholding on...

  13. 26 CFR 31.3402(h)(2)-1 - Withholding on basis of annualized wages.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Withholding on basis of annualized wages. 31.3402(h)(2)-1 Section 31.3402(h)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(2)-1 Withholding on...

  14. 26 CFR 31.3402(h)(1)-1 - Withholding on basis of average wages.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Withholding on basis of average wages. 31.3402(h)(1)-1 Section 31.3402(h)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(1)-1 Withholding on...

  15. 26 CFR 31.3402(h)(2)-1 - Withholding on basis of annualized wages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Withholding on basis of annualized wages. 31.3402(h)(2)-1 Section 31.3402(h)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(2)-1 Withholding on...

  16. 26 CFR 31.3402(h)(3)-1 - Withholding on basis of cumulative wages.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Withholding on basis of cumulative wages. 31.3402(h)(3)-1 Section 31.3402(h)(3)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(3)-1 Withholding on...

  17. 26 CFR 31.3402(h)(3)-1 - Withholding on basis of cumulative wages.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Withholding on basis of cumulative wages. 31.3402(h)(3)-1 Section 31.3402(h)(3)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(3)-1 Withholding on...

  18. 26 CFR 31.3402(h)(3)-1 - Withholding on basis of cumulative wages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Withholding on basis of cumulative wages. 31.3402(h)(3)-1 Section 31.3402(h)(3)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(3)-1 Withholding on...

  19. 26 CFR 31.3402(h)(3)-1 - Withholding on basis of cumulative wages.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Withholding on basis of cumulative wages. 31.3402(h)(3)-1 Section 31.3402(h)(3)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(3)-1 Withholding on...

  20. 26 CFR 31.3402(h)(2)-1 - Withholding on basis of annualized wages.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Withholding on basis of annualized wages. 31.3402(h)(2)-1 Section 31.3402(h)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(h)(2)-1 Withholding on...

  1. 26 CFR 1.732-2 - Special partnership basis of distributed property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Special partnership basis of distributed... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.732-2 Special partnership... property to a partner, the partnership bases of the distributed properties shall reflect any increases...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 1.545-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  4. 26 CFR 1.545-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  5. 19 CFR 141.102 - When deposit of estimated duties, estimated taxes, or both not required.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... regulations of the Bureau of Alcohol, Tobacco and Firearms (27 CFR part 251). (c) Deferral of payment of taxes 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...

  6. 19 CFR 141.102 - When deposit of estimated duties, estimated taxes, or both not required.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... regulations of the Bureau of Alcohol, Tobacco and Firearms (27 CFR part 251). (c) Deferral of payment of taxes 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...

  7. 19 CFR 141.102 - When deposit of estimated duties, estimated taxes, or both not required.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... regulations of the Bureau of Alcohol, Tobacco and Firearms (27 CFR part 251). (c) Deferral of payment of taxes 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...

  8. 19 CFR 141.102 - When deposit of estimated duties, estimated taxes, or both not required.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... regulations of the Bureau of Alcohol, Tobacco and Firearms (27 CFR part 251). (c) Deferral of payment of taxes 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...

  9. 19 CFR 141.102 - When deposit of estimated duties, estimated taxes, or both not required.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... regulations of the Bureau of Alcohol, Tobacco and Firearms (27 CFR part 251). (c) Deferral of payment of taxes 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...

  10. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Property acquired upon a tax-free exchange. 1... Property acquired upon a tax-free exchange. (a) If, in an exchange of property solely of the type described... provision of a prior revenue law, on account of the receipt of money in the transaction, the basis of...

  11. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Property acquired upon a tax-free exchange. 1... Property acquired upon a tax-free exchange. (a) If, in an exchange of property solely of the type described... provision of a prior revenue law, on account of the receipt of money in the transaction, the basis of...

  12. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Property acquired upon a tax-free exchange. 1... Property acquired upon a tax-free exchange. (a) If, in an exchange of property solely of the type described... provision of a prior revenue law, on account of the receipt of money in the transaction, the basis of...

  13. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Property acquired upon a tax-free exchange. 1... Property acquired upon a tax-free exchange. (a) If, in an exchange of property solely of the type described... provision of a prior revenue law, on account of the receipt of money in the transaction, the basis of...

  14. Transmission of Human T-Cell Lymphotropic Virus Type 1 Tax to Rabbits by tax-Only-Positive Human Cells

    PubMed Central

    Zucker-Franklin, Dorothea; Pancake, Bette A.; Lalezari, Parviz; Khorshidi, Manoochehr

    2000-01-01

    The human T-cell lymphrotropic virus type 1 (HTLV-1) is causally related to adult T-cell leukemia and lymphoma and the neurodegenerative diseases tropical spastic paraparesis and HTLV-1-associated myelopathy. In the United States the prevalence of infection has been estimated to range from 0.016 to 0.1% on the basis of serologic tests for antibodies to the viral structural proteins. Blood from donors positive for antibodies to HTLV-1 or HTLV-2 is not used for transfusion. However, patients with the cutaneous T-cell lymphoma mycosis fungoides (MF) are HTLV-1 and -2 seronegative yet harbor proviral sequences identical to those that encode the HTLV-1 transactivating and transforming gene product p40tax in their peripheral blood mononuclear cells (PBMCs), and they usually have antibodies to p40tax. Moreover, a study of 250 randomly selected blood donors revealed that approximately 8% of these seronegative individuals also had HTLV-1 tax sequences and antibodies to p40tax, while they lacked sequences and antibodies related to gag, pol, or env. Thus, it seemed important to determine whether the “tax-only” state can be transmitted by transfusion. To this end, PBMCs from HTLV-1 and -2 seronegative tax-only-positive MF patients or from healthy tax-only-positive blood donors were injected into adult rabbits, an established animal model for HTLV-1 infection. The PBMCs of all injected rabbits became tax sequence positive. These observations suggest that HTLV-1 tax can be transmitted by tax-only-positive mononuclear cells. PMID:10702504

  15. Adjusting the Chain Gear

    NASA Astrophysics Data System (ADS)

    Koloc, Z.; Korf, J.; Kavan, P.

    The adjustment (modification) deals with gear chains intermediating (transmitting) motion transfer between the sprocket wheels on parallel shafts. The purpose of the adjustments of chain gear is to remove the unwanted effects by using the chain guide on the links (sliding guide rail) ensuring a smooth fit of the chain rollers into the wheel tooth gap.

  16. Adjustment to Recruit Training.

    ERIC Educational Resources Information Center

    Anderson, Betty S.

    The thesis examines problems of adjustment encountered by new recruits entering the military services. Factors affecting adjustment are discussed: the recruit training staff and environment, recruit background characteristics, the military's image, the changing values and motivations of today's youth, and the recruiting process. Sources of…

  17. Public Service? Tax Credits?

    ERIC Educational Resources Information Center

    Shanker, Albert

    1982-01-01

    Acknowledges the good work of private schools but resists the provision of further direct or indirect government aid to these schools. Argues that tax credits will adversely affect public education and American society. (Author/WD)

  18. 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.

  19. 26 CFR 1.755-1 - Rules for allocation of basis.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Rules for allocation of basis. 1.755-1 Section 1.755-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Provisions Common to Part II, Subchapter K, Chapter 1 of the Code § 1.755-1 Rules for allocation of basis. (a)...

  20. 34 CFR 104.44 - Academic adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 1 2012-07-01 2012-07-01 false Academic adjustments. 104.44 Section 104.44 Education Regulations of the Offices of the Department of Education OFFICE FOR CIVIL RIGHTS, DEPARTMENT OF EDUCATION NONDISCRIMINATION ON THE BASIS OF HANDICAP IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Postsecondary Education §...

  1. 45 CFR 1170.44 - Academic adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 3 2014-10-01 2014-10-01 false Academic adjustments. 1170.44 Section 1170.44 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES NONDISCRIMINATION ON THE BASIS OF HANDICAP IN FEDERALLY ASSISTED PROGRAMS OR...

  2. 45 CFR 605.44 - Academic adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 3 2014-10-01 2014-10-01 false Academic adjustments. 605.44 Section 605.44 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION NONDISCRIMINATION ON THE BASIS OF HANDICAP IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Postsecondary Education § 605.44 Academic...

  3. 45 CFR 84.44 - Academic adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 1 2014-10-01 2014-10-01 false Academic adjustments. 84.44 Section 84.44 Public Welfare Department of Health and Human Services GENERAL ADMINISTRATION NONDISCRIMINATION ON THE BASIS OF... with manual impairments, and other similar services and actions. Recipients need not provide...

  4. 45 CFR 84.44 - Academic adjustments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 1 2013-10-01 2013-10-01 false Academic adjustments. 84.44 Section 84.44 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION NONDISCRIMINATION ON THE BASIS OF... with manual impairments, and other similar services and actions. Recipients need not provide...

  5. 45 CFR 1170.44 - Academic adjustments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 3 2013-10-01 2013-10-01 false Academic adjustments. 1170.44 Section 1170.44 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES NONDISCRIMINATION ON THE BASIS OF HANDICAP IN...

  6. 45 CFR 605.44 - Academic adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 3 2012-10-01 2012-10-01 false Academic adjustments. 605.44 Section 605.44 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION NONDISCRIMINATION ON THE BASIS OF HANDICAP IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL...

  7. 45 CFR 1170.44 - Academic adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 3 2012-10-01 2012-10-01 false Academic adjustments. 1170.44 Section 1170.44 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES NONDISCRIMINATION ON THE BASIS OF HANDICAP IN...

  8. 45 CFR 605.44 - Academic adjustments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 3 2013-10-01 2013-10-01 false Academic adjustments. 605.44 Section 605.44 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION NONDISCRIMINATION ON THE BASIS OF HANDICAP IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL...

  9. Indochinese Cross-Cultural Adjustment and Communication.

    ERIC Educational Resources Information Center

    Nguyen, Liem Dang

    Information is given about the cultural and religious background of Indochinese refugees arriving in the United States since 1975, to be used as a basis for promoting cross-cultural adjustment and communication with and in this group. The Indochinese exodus since 1975 is briefly described, focusing on the journey undertaken and the spread of…

  10. 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...

  11. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  12. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  13. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  14. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  15. SLIT ADJUSTMENT CLAMP

    DOEpatents

    McKenzie, K.R.

    1959-07-01

    An electrode support which permits accurate alignment and adjustment of the electrode in a plurality of planes and about a plurality of axes in a calutron is described. The support will align the slits in the electrode with the slits of an ionizing chamber so as to provide for the egress of ions. The support comprises an insulator, a leveling plate carried by the insulator and having diametrically opposed attaching screws screwed to the plate and the insulator and diametrically opposed adjusting screws for bearing against the insulator, and an electrode associated with the plate for adjustment therewith.

  16. CMS Frailty Adjustment Model

    PubMed Central

    Kautter, John; Pope, Gregory C.

    2004-01-01

    The authors document the development of the CMS frailty adjustment model, a Medicare payment approach that adjusts payments to a Medicare managed care organization (MCO) according to the functional impairment of its community-residing enrollees. Beginning in 2004, this approach is being applied to certain organizations, such as Program of All-Inclusive Care for the Elderly (PACE), that specialize in providing care to the community-residing frail elderly. In the future, frailty adjustment could be extended to more Medicare managed care organizations. PMID:25372243

  17. [Weight-for-height in adults: comparison of classifications adjusted and non adjusted by frame size].

    PubMed

    Hernández Hernández, R A; Hernández de Valera, Y

    1998-03-01

    The present study is to analyze the concordance, agreements and divergence of anthropometry nutritional classification of weight-height (WH) in adults, using criteria that include frame size adjustments and no adjustment at all. 224 adults were studied (127 female and 117 males) from the "Simón Bolívar" University Administrative Employees Health Project, 1993. Using as basis, the variables weight, height, wrist circumference and elbow breadth, we determined: a) frame size by wrist circumference methods (WC) (Grant, 1980) and elbow breadth (EB) (Frame index 2 by Frisancho, 1989); b) classification by weight-height (WH) according to table by frame size (Frisancho, 1984). 57%, 38% and 6% corresponded to small, medium and large frame sizes, by WC. 16%, 60% and 25% by EB. When classifying by WH those results showed differences between 16-25% in female and 15-21% in males. When contrasting the three criteria, it was observed a bigger coincidence between WH without frame size adjustment and WH adjustment by EB. The smallest coincidence between WH adjusted by WC method and weight height without frame size adjustment in the whole group, while male and female got the biggest coincidence in WH adjustment by WC and HW without frame size adjustment. The smallest concordance (k = 0.37) was obtained when contrasting WH frame size adjustment by EB vs weight-height without adjustment in female, and biggest concordance (k = 0.60) when contrasting WH by WC and without adjustment in males. This results show that, there are significative differences in nutritional classification of weight-height in adults adjusted and non adjusted by frame size within the same group of persons. PMID:9754399

  18. Remotely Adjustable Hydraulic Pump

    NASA Technical Reports Server (NTRS)

    Kouns, H. H.; Gardner, L. D.

    1987-01-01

    Outlet pressure adjusted to match varying loads. Electrohydraulic servo has positioned sleeve in leftmost position, adjusting outlet pressure to maximum value. Sleeve in equilibrium position, with control land covering control port. For lowest pressure setting, sleeve shifted toward right by increased pressure on sleeve shoulder from servovalve. Pump used in aircraft and robots, where hydraulic actuators repeatedly turned on and off, changing pump load frequently and over wide range.

  19. Interaction of the human T-cell lymphotropic virus type 1 tax transactivator with transcription factor IIA.

    PubMed Central

    Clemens, K E; Piras, G; Radonovich, M F; Choi, K S; Duvall, J F; DeJong, J; Roeder, R; Brady, J N

    1996-01-01

    The Tax protein of human T-cell lymphotropic virus type 1 (HTLV-1) is a 40-kDa transcriptional activator which is critical for HTLV-1 gene regulation and virus-induced cellular transformation. Tax is localized to the DNA through its interaction with the site-specific activators cyclic AMP-responsive element-binding protein, NF-kappaB, and serum response factor. It has been suggested that the recruitment of Tax to the DNA positions Tax for interaction with the basal transcriptional machinery. On the basis of several independent assays, we now report a physical and functional interaction between Tax and the transcription factor, TFIIA. First, Tax was found to interact with the 35-kDa (alpha) subunit of TFIIA in the yeast two-hybrid interaction system. Importantly, two previously characterized mutants with point mutations in Tax, M32 (Y196A, K197S) and M41 (H287A, P288S), which were shown to be defective in Tax-activated transcription were unable to interact with TFIIA in this assay. Second, a glutathione-S-transferase (GST) affinity-binding assay showed that the interaction of holo-TFIIA with GST-Tax was 20-fold higher than that observed with either the GST-Tax M32 activation mutant or the GST control. Third, a coimmunoprecipitation assay showed that in HTLV-1-infected human T lymphocytes, Tax and TFIIA were associated. Finally, TFIIA facilitates Tax transactivation in vitro and in vivo. In vitro transcription studies showed reduced levels of Tax-activated transcription in cell extracts depleted of TFIIA. In addition, transfection of human T lymphocytes with TFIIA expression vectors enhanced Tax-activated transcription of an HTLV-1 long terminal repeat-chloramphenicol acetyltransferase reporter construct. Our study suggests that the interaction of Tax with the transcription factor TFIIA may play a role in Tax-mediated transcriptional activation. PMID:8756622

  20. Weighted triangulation adjustment

    USGS Publications Warehouse

    Anderson, Walter L.

    1969-01-01

    The variation of coordinates method is employed to perform a weighted least squares adjustment of horizontal survey networks. Geodetic coordinates are required for each fixed and adjustable station. A preliminary inverse geodetic position computation is made for each observed line. Weights associated with each observed equation for direction, azimuth, and distance are applied in the formation of the normal equations in-the least squares adjustment. The number of normal equations that may be solved is twice the number of new stations and less than 150. When the normal equations are solved, shifts are produced at adjustable stations. Previously computed correction factors are applied to the shifts and a most probable geodetic position is found for each adjustable station. Pinal azimuths and distances are computed. These may be written onto magnetic tape for subsequent computation of state plane or grid coordinates. Input consists of punch cards containing project identification, program options, and position and observation information. Results listed include preliminary and final positions, residuals, observation equations, solution of the normal equations showing magnitudes of shifts, and a plot of each adjusted and fixed station. During processing, data sets containing irrecoverable errors are rejected and the type of error is listed. The computer resumes processing of additional data sets.. Other conditions cause warning-errors to be issued, and processing continues with the current data set.

  1. Accounting for tax permanent differences by oil and gas producing companies

    SciTech Connect

    Porter, A.; Hennessee, P.H.

    1986-03-01

    The authors illustrate two acceptable methods of accounting when the percentage depletion tax deduction causes a permanent difference between a company's taxable income and its financial accounting income. The methods differ in when they recognize the percentage depletion deduction. The net income reported to stockholders will be higher at first using one method, but there is a conceptual weakness if the property is sold or stops producing before the tax basis is reduced to zero. The authors prefer the second method that recognizes the difference when the cumulative depletion deduction on a property exceeds the tax basis of the leasehold.

  2. 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…

  3. The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

    ERIC Educational Resources Information Center

    Brighton, Deb; Northup, Jim

    The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

  4. Superfund guide: Reportable quantity adjustment for methyl isocyanate (MIC). Fact sheet

    SciTech Connect

    Not Available

    1993-09-01

    The fact sheet contains a discussion of the reportable quantity (RQ) adjustment and release reporting process, the basis for the current RQ adjustment to 10 pounds for methyl isocyanate (MIC), and information about the facilities that handle MIC.

  5. Partial covariate adjusted regression

    PubMed Central

    Şentürk, Damla; Nguyen, Danh V.

    2008-01-01

    Covariate adjusted regression (CAR) is a recently proposed adjustment method for regression analysis where both the response and predictors are not directly observed (Şentürk and Müller, 2005). The available data has been distorted by unknown functions of an observable confounding covariate. CAR provides consistent estimators for the coefficients of the regression between the variables of interest, adjusted for the confounder. We develop a broader class of partial covariate adjusted regression (PCAR) models to accommodate both distorted and undistorted (adjusted/unadjusted) predictors. The PCAR model allows for unadjusted predictors, such as age, gender and demographic variables, which are common in the analysis of biomedical and epidemiological data. The available estimation and inference procedures for CAR are shown to be invalid for the proposed PCAR model. We propose new estimators and develop new inference tools for the more general PCAR setting. In particular, we establish the asymptotic normality of the proposed estimators and propose consistent estimators of their asymptotic variances. Finite sample properties of the proposed estimators are investigated using simulation studies and the method is also illustrated with a Pima Indians diabetes data set. PMID:20126296

  6. 26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporate liquidation. 1.514(d)-1 Section 1.514(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(d)-1 Basis of debt-financed property acquired in...

  7. 26 CFR 1.818-4 - Election with respect to life insurance reserves computed on preliminary term basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Election with respect to life insurance reserves computed on preliminary term basis. 1.818-4 Section 1.818-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.818-4 Election with respect...

  8. 26 CFR 1.1059A-1 - Limitation on taxpayer's basis or inventory cost in property imported from related persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Limitation on taxpayer's basis or inventory cost in property imported from related persons. 1.1059A-1 Section 1.1059A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules § 1.1059A-1 Limitation...

  9. 26 CFR 1.1033(b)-1 - Basis of property acquired as a result of an involuntary conversion.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Basis of property acquired as a result of an involuntary conversion. 1.1033(b)-1 Section 1.1033(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Common Nontaxable Exchanges §...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Statement to be attached to return when 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 §...

  11. 26 CFR 1.614-6 - Rules applicable to basis, holding period, and abandonment losses where mineral interests have...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Rules applicable to basis, holding period, and abandonment losses where mineral interests have been aggregated or combined. 1.614-6 Section 1.614-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources §...

  12. 26 CFR 1.613-6 - Statement to be attached to return when depletion is claimed on percentage basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Statement to be attached to return when 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...

  13. 26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Basis of debt-financed property acquired in corporate liquidation. 1.514(d)-1 Section 1.514(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of...

  14. 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...

  15. 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...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January...

  16. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax....

  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. 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...

  19. 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 lesson…

  20. A Guide to Tax Policy and Higher Education: An Analysis of Tuition Tax Credits, Tax Savings Plans, Vouchers and Independent Higher Education. Tax Policy Papers: 1981, Issue I.

    ERIC Educational Resources Information Center

    Milliken, Christine Topping

    Details and policy implications of proposals concerning tuition tax credits, tax allowances, and vouchers for private colleges and universities are considered. Several formulas for tuition tax credits are tested to determine whether a tuition tax credit can be both cost-sensitive and need-sensitive. Advantages and disadvantages of tax saving plans…

  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. 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)

  3. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Keener, Sandra C.

    1992-01-01

    This annual guide to income tax for parents of children with disabilities covers organizing records; avoiding audits; deducting medical expenses; and considering the impact of recent changes in medical expenses, Social Security numbers for children, child care, earned income credit, and deduction for dependents. (DB)

  4. Tax Breaks for Training.

    ERIC Educational Resources Information Center

    Feuer, Dale

    1986-01-01

    Discusses the policy of using tax incentives to stimulate investment in training, which allows the federal government to offer financial support without getting directly involved. The popularity of this policy and the reasons for it are examined. Proposed legislation directed at training needs is described. (CT)

  5. Rural to Urban Adjustment

    ERIC Educational Resources Information Center

    Abramson, Jane A.

    Personal interviews with 100 former farm operators living in Saskatoon, Saskatchewan, were conducted in an attempt to understand the nature of the adjustment process caused by migration from rural to urban surroundings. Requirements for inclusion in the study were that respondents had owned or operated a farm for at least 3 years, had left their…

  6. Self adjusting inclinometer

    DOEpatents

    Hunter, Steven L.

    2002-01-01

    An inclinometer utilizing synchronous demodulation for high resolution and electronic offset adjustment provides a wide dynamic range without any moving components. A device encompassing a tiltmeter and accompanying electronic circuitry provides quasi-leveled tilt sensors that detect highly resolved tilt change without signal saturation.

  7. Self Adjusting Sunglasses

    NASA Technical Reports Server (NTRS)

    1986-01-01

    Corning Glass Works' Serengeti Driver sunglasses are unique in that their lenses self-adjust and filter light while suppressing glare. They eliminate more than 99% of the ultraviolet rays in sunlight. The frames are based on the NASA Anthropometric Source Book.

  8. 20 CFR 418.1250 - What evidence will you need to support your request that we use a more recent tax year?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What evidence will you need to support your request that we use a more recent tax year? 418.1250 Section 418.1250 Employees' Benefits SOCIAL SECURITY... More Recent Tax Year's Modified Adjusted Gross Income § 418.1250 What evidence will you need to...

  9. 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. PMID:24139177

  10. 26 CFR 1.1314(a)-1 - Ascertainment of amount of adjustment in year of error.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of error. 1.1314(a)-1 Section 1.1314(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Years and Special Limitations § 1.1314(a)-1 Ascertainment of amount of adjustment in year of error. (a... ascertained the amount of the tax previously determined for the taxpayer as to whom the error was made for...

  11. 26 CFR 1.1314(a)-1 - Ascertainment of amount of adjustment in year of error.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... error. 1.1314(a)-1 Section 1.1314(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Limitations § 1.1314(a)-1 Ascertainment of amount of adjustment in year of error. (a) In computing the amount... of the tax previously determined for the taxpayer as to whom the error was made for the taxable...

  12. Adjusting to Change. Technology and the American Economy, Appendix, Volume III.

    ERIC Educational Resources Information Center

    National Commission on Technology, Automation and Economic Progress, Washington, DC.

    Seven studies dealing with adjustment to technological change which were done by independent experts are presented. "Programs in Aid of the Poor," by Sar A. Levitan assesses the state of social insurance, public assistance, the poverty program and other assistance to the poor and compares them to current proposals as the negative income tax.…

  13. 26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... depletion over the basis of property subject to depletion unless the property is an oil or gas property the... of the shareholders' deductions for depletion for any oil or gas property held by the corporation... the adjusted basis of which exceeds its fair market value on the date of the distribution and...

  14. 26 CFR 1.1245-2 - Definition of recomputed basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... determin ing recomputed basis, generally all adjustments (for periods after Dec. 31, 1961, or, in the case... determined, by reason of the application of section 1014(a), solely by reference to the fair market value...

  15. Basis selection in LOBPCG

    NASA Astrophysics Data System (ADS)

    Hetmaniuk, U.; Lehoucq, R.

    2006-10-01

    The purpose of our paper is to discuss basis selection for Knyazev's locally optimal block preconditioned conjugate gradient (LOBPCG) method. An inappropriate choice of basis can lead to ill-conditioned Gram matrices in the Rayleigh-Ritz analysis that can delay convergence or produce inaccurate eigenpairs. We demonstrate that the choice of basis is not merely related to computing in finite precision arithmetic. We propose a representation that maintains orthogonality of the basis vectors and so has excellent numerical properties.

  16. Precision adjustable stage

    DOEpatents

    Cutburth, Ronald W.; Silva, Leonard L.

    1988-01-01

    An improved mounting stage of the type used for the detection of laser beams is disclosed. A stage center block is mounted on each of two opposite sides by a pair of spaced ball bearing tracks which provide stability as well as simplicity. The use of the spaced ball bearing pairs in conjunction with an adjustment screw which also provides support eliminates extraneous stabilization components and permits maximization of the area of the center block laser transmission hole.

  17. Adjustable Autonomy Testbed

    NASA Technical Reports Server (NTRS)

    Malin, Jane T.; Schrenkenghost, Debra K.

    2001-01-01

    The Adjustable Autonomy Testbed (AAT) is a simulation-based testbed located in the Intelligent Systems Laboratory in the Automation, Robotics and Simulation Division at NASA Johnson Space Center. The purpose of the testbed is to support evaluation and validation of prototypes of adjustable autonomous agent software for control and fault management for complex systems. The AA T project has developed prototype adjustable autonomous agent software and human interfaces for cooperative fault management. This software builds on current autonomous agent technology by altering the architecture, components and interfaces for effective teamwork between autonomous systems and human experts. Autonomous agents include a planner, flexible executive, low level control and deductive model-based fault isolation. Adjustable autonomy is intended to increase the flexibility and effectiveness of fault management with an autonomous system. The test domain for this work is control of advanced life support systems for habitats for planetary exploration. The CONFIG hybrid discrete event simulation environment provides flexible and dynamically reconfigurable models of the behavior of components and fluids in the life support systems. Both discrete event and continuous (discrete time) simulation are supported, and flows and pressures are computed globally. This provides fast dynamic simulations of interacting hardware systems in closed loops that can be reconfigured during operations scenarios, producing complex cascading effects of operations and failures. Current object-oriented model libraries support modeling of fluid systems, and models have been developed of physico-chemical and biological subsystems for processing advanced life support gases. In FY01, water recovery system models will be developed.

  18. Korea's 2015 cigarette tax increases.

    PubMed

    Cherukupalli, Rajeev

    2016-03-01

    South Korea increased tobacco taxes in 2015 after a 10-year gap. This commentary suggests two lessons for public finance practitioners. Substantive tax increases are crucial to reducing tobacco use; particularly where prices are demonstrably lower and prevalence higher in comparison to other countries ranked similarly on economic development indicators. Second, as a rule of thumb, governments cannot afford to neglect the annual increases that ensure that tobacco taxes do not lose their efficacy over time. PMID:25673328

  19. Topics in data adjustment theory and applications

    SciTech Connect

    Hwang, R.N.

    1988-01-01

    The methodologies of the uncertainty analysis and data adjustment have been well-developed and widely used abroad since the early 70's. With limited amount of covariance data on the differential cross section and the integral experiments available at the time, their accomplishments are, indeed, astounding. The fundamental adjustment equations, however, remain qualitatively unchanged. For the past few year, extensive efforts on these subjects have also begun at ANL in order to utilize the massive amount of integral experiments accumulated over years to provide the basis for improving the reactor parameters encountered in various design calculations. Pertinent covariance matrices and sensitivity matrices of the existing integral experiments have been evaluated and systematically compiled in the data files along with the cross section covariance data derived from the ENDF-B/V for the 21 group structure currently under consideration. A production code GMADJ that provides the adjusted quantities for a large number of cross section types has been developed by Poenitz for routine applications. The primary purpose of the present paper is to improve understanding of the application oriented issues important to the data adjustment theory and the subsequent usage of the adjusted quantities in the design calculations in support of these activities. 30 refs., 12 figs., 5 tabs.

  20. 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

  1. Corrective Taxes and Cigarette Characteristics.

    PubMed

    Calcott, Paul; Petkov, Vladimir

    2016-07-01

    If cigarette design was exogenous, inefficiencies arising from smoking could be addressed either with a tax per packet or with an ad valorem tax. However, it is well known that the consequences of these two instruments differ when product characteristics are endogenous. We consider three such characteristics: nicotine, tar, and flavor. Implementation of the first-best social optimum typically requires the capacity to tax or regulate harmful ingredients. Without such a capacity, the next-best policy often combines a per-unit tax on cigarettes with an ad valorem subsidy. Copyright © 2015 John Wiley & Sons, Ltd. PMID:25919448

  2. 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

  3. 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…

  4. 26 CFR 1.1017-1 - Basis reductions following a discharge of indebtedness.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... its tax attributes, including any remaining adjusted bases of depreciable and other property, by... partnership property. Thus, for purposes of income, deduction, gain, loss, and distribution, the partner will... property used in a trade or business or held for investment, other than real property described in...

  5. Continuously adjustable Pulfrich spectacles

    NASA Astrophysics Data System (ADS)

    Jacobs, Ken; Karpf, Ron

    2011-03-01

    A number of Pulfrich 3-D movies and TV shows have been produced, but the standard implementation has inherent drawbacks. The movie and TV industries have correctly concluded that the standard Pulfrich 3-D implementation is not a useful 3-D technique. Continuously Adjustable Pulfrich Spectacles (CAPS) is a new implementation of the Pulfrich effect that allows any scene containing movement in a standard 2-D movie, which are most scenes, to be optionally viewed in 3-D using inexpensive viewing specs. Recent scientific results in the fields of human perception, optoelectronics, video compression and video format conversion are translated into a new implementation of Pulfrich 3- D. CAPS uses these results to continuously adjust to the movie so that the viewing spectacles always conform to the optical density that optimizes the Pulfrich stereoscopic illusion. CAPS instantly provides 3-D immersion to any moving scene in any 2-D movie. Without the glasses, the movie will appear as a normal 2-D image. CAPS work on any viewing device, and with any distribution medium. CAPS is appropriate for viewing Internet streamed movies in 3-D.

  6. Subsea adjustable choke valves

    SciTech Connect

    Cyvas, M.K. )

    1989-08-01

    With emphasis on deepwater wells and marginal offshore fields growing, the search for reliable subsea production systems has become a high priority. A reliable subsea adjustable choke is essential to the realization of such a system, and recent advances are producing the degree of reliability required. Technological developments have been primarily in (1) trim material (including polycrystalline diamond), (2) trim configuration, (3) computer programs for trim sizing, (4) component materials, and (5) diver/remote-operated-vehicle (ROV) interfaces. These five facets are overviewed and progress to date is reported. A 15- to 20-year service life for adjustable subsea chokes is now a reality. Another factor vital to efficient use of these technological developments is to involve the choke manufacturer and ROV/diver personnel in initial system conceptualization. In this manner, maximum benefit can be derived from the latest technology. Major areas of development still required and under way are listed, and the paper closes with a tabulation of successful subsea choke installations in recent years.

  7. 26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... general. (ii) Exception for certain foreign taxes. (iii) Certain valuation adjustments. (iv) Examples. (4) Adjustments to prevent omission or duplication. (i) In general. (ii) Special rule for depreciating an asset... year's applicable financial statement. (A) In general. (B) Reconciliation of owner's equity...

  8. The Association between Tax Structure and Cigarette Price Variability: Findings from the International Tobacco Control Policy Evaluation (ITC) Project

    PubMed Central

    Shang, Ce; Chaloupka, Frank J.; Fong, Geoffrey T; Thompson, Mary; O’Connor, Richard J

    2015-01-01

    Background Recent studies have shown that more opportunities exist for tax avoidance when cigarette excise tax structure departs from a uniform specific structure. However, the association between tax structure and cigarette price variability has not been thoroughly studied in the existing literature. Objective To examine how cigarette tax structure is associated with price variability. The variability of self-reported prices is measured using the ratios of differences between higher and lower prices to the median price such as the IQR-to-median ratio. Methods We used survey data taken from the International Tobacco Control Policy Evaluation (ITC) Project in 17 countries to conduct the analysis. Cigarette prices were derived using individual purchase information and aggregated to price variability measures for each surveyed country and wave. The effect of tax structures on price variability was estimated using Generalised Estimating Equations after adjusting for year and country attributes. Findings Our study provides empirical evidence of a relationship between tax structure and cigarette price variability. We find that, compared to the specific uniform tax structure, mixed uniform and tiered (specific, ad valorem or mixed) structures are associated with greater price variability (p≤0.01). Moreover, while a greater share of the specific component in total excise taxes is associated with lower price variability (p≤0.05), a tiered tax structure is associated with greater price variability (p≤0.01). The results suggest that a uniform and specific tax structure is the most effective tax structure for reducing tobacco consumption and prevalence by limiting price variability and decreasing opportunities for tax avoidance. PMID:25855641

  9. 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 §...

  10. 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 §...

  11. 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...

  12. Future Tuition Tax Credit Legislation.

    ERIC Educational Resources Information Center

    Wood, R. Craig

    1983-01-01

    Analyzing the United States Supreme Court decision in "Mueller v. Allen" declaring that certain forms of tuition tax credit are not unconstitutional, the author points out that school administrators should monitor legislative activities and be active in state policymaking or the future may hold larger tax credits and direct financial subsidies.…

  13. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail; And Others

    1987-01-01

    As a result of the new tax law, many tax benefits have been reduced or eliminated, creating a number of financial challenges to colleges and universities. Most major sources of revenue are impaired, while some expenditures are likely to increase. Fund-raising methods, operating costs, and tuition payments will change. (MSE)

  14. The Tax Break's Double Bind.

    ERIC Educational Resources Information Center

    Milner, Jeffrey L.; And Others

    1990-01-01

    Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

  15. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 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 Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 26 CFR 301.6362-3 - Qualified resident tax which is a percentage of Federal tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Qualified resident tax which is a percentage of Federal tax. 301.6362-3 Section 301.6362-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Collection of Taxes § 301.6362-3 Qualified resident tax which is a percentage of Federal tax. (a) In...

  1. 77 FR 40387 - Price Adjustment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

    ... Price Adjustment AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recently filed Postal Service request to adjust prices for several market dominant products... announcing its intent to adjust prices for several market dominant products within First-Class Mail...

  2. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  3. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  4. 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... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  5. 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... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  6. 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...

  7. 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)...

  8. 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...

  9. 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...

  10. 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 system…

  11. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  12. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 20 2012-04-01 2012-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  13. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  14. 26 CFR 301.6221-1 - Tax treatment determined at partnership level.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 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...

  15. 26 CFR 301.6221-1 - Tax treatment determined at partnership level.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 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...

  16. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

    PubMed Central

    Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

    2015-01-01

    Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

  17. 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...

  18. 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...

  19. Safety Basis Report

    SciTech Connect

    R.J. Garrett

    2002-01-14

    As part of the internal Integrated Safety Management Assessment verification process, it was determined that there was a lack of documentation that summarizes the safety basis of the current Yucca Mountain Project (YMP) site characterization activities. It was noted that a safety basis would make it possible to establish a technically justifiable graded approach to the implementation of the requirements identified in the Standards/Requirements Identification Document. The Standards/Requirements Identification Documents commit a facility to compliance with specific requirements and, together with the hazard baseline documentation, provide a technical basis for ensuring that the public and workers are protected. This Safety Basis Report has been developed to establish and document the safety basis of the current site characterization activities, establish and document the hazard baseline, and provide the technical basis for identifying structures, systems, and components (SSCs) that perform functions necessary to protect the public, the worker, and the environment from hazards unique to the YMP site characterization activities. This technical basis for identifying SSCs serves as a grading process for the implementation of programs such as Conduct of Operations (DOE Order 5480.19) and the Suspect/Counterfeit Items Program. In addition, this report provides a consolidated summary of the hazards analyses processes developed to support the design, construction, and operation of the YMP site characterization facilities and, therefore, provides a tool for evaluating the safety impacts of changes to the design and operation of the YMP site characterization activities.

  20. 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.

  1. 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 of income taxes. (a) In general....

  2. 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

  3. Delay Adjusted Incidence Infographic

    Cancer.gov

    This Infographic shows the National Cancer Institute SEER Incidence Trends. The graphs show the Average Annual Percent Change (AAPC) 2002-2011. For Men, Thyroid: 5.3*,Liver & IBD: 3.6*, Melanoma: 2.3*, Kidney: 2.0*, Myeloma: 1.9*, Pancreas: 1.2*, Leukemia: 0.9*, Oral Cavity: 0.5, Non-Hodgkin Lymphoma: 0.3*, Esophagus: -0.1, Brain & ONS: -0.2*, Bladder: -0.6*, All Sites: -1.1*, Stomach: -1.7*, Larynx: -1.9*, Prostate: -2.1*, Lung & Bronchus: -2.4*, and Colon & Rectum: -3/0*. For Women, Thyroid: 5.8*, Liver & IBD: 2.9*, Myeloma: 1.8*, Kidney: 1.6*, Melanoma: 1.5, Corpus & Uterus: 1.3*, Pancreas: 1.1*, Leukemia: 0.6*, Brain & ONS: 0, Non-Hodgkin Lymphoma: -0.1, All Sites: -0.1, Breast: -0.3, Stomach: -0.7*, Oral Cavity: -0.7*, Bladder: -0.9*, Ovary: -0.9*, Lung & Bronchus: -1.0*, Cervix: -2.4*, and Colon & Rectum: -2.7*. * AAPC is significantly different from zero (p<.05). Rates were adjusted for reporting delay in the registry. www.cancer.gov Source: Special section of the Annual Report to the Nation on the Status of Cancer, 1975-2011.

  4. The School Property Tax Reconsidered.

    ERIC Educational Resources Information Center

    Jones, Thomas

    1978-01-01

    The error of school finance reform has been to tie educational equity and efficiency considerations to equalization of the local tax base. An alternative strategy would center on the cost and quality of each district's program. (Author/IRT)

  5. New Federalism, Taxes, and Cities.

    ERIC Educational Resources Information Center

    Kaplan, Marshall

    1982-01-01

    Discusses how recent changes in federal policies have adversely affected cities. Modifications of the state block grant system, tax laws, reductions in federal support for welfare programs, and a massive federal debt have all hurt urban economies. (AM)

  6. 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 §...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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 §...

  12. 26 CFR 1.56A-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) or by reason of a special rate of tax (such as the rate of tax on corporate capital gains). The tax... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Imposition of tax. 1.56A-1 Section 1.56A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES...

  13. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

    Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

  15. 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…

  16. State and Local Tax Performance, 1981 (Basic Tabulations).

    ERIC Educational Resources Information Center

    Quindry, Kenneth E.; Schoening, Niles C.

    Fiscal year 1981 state and local tax performance data are presented, which indicate comparative utilization of taxable resources. Estimates are provided of tax ability for 15 major taxes and total taxes, and tax ability to tax collections for the 50 states and their subdivisions is compared. Tables include the following: population, personal…

  17. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1... section 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal...

  18. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1... section 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal...

  19. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 the tax with his own funds. He will use the Management System Card for follow-up of delinquent taxes....

  20. 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 Railroad Retirement Tax Act (Chapter 22, Internal...

  1. Simulated effect of tobacco tax variation on population health in California.

    PubMed Central

    Kaplan, R M; Ake, C F; Emery, S L; Navarro, A M

    2001-01-01

    OBJECTIVES: This study simulated the effects of tobacco excise tax increases on population health. METHODS: Five simulations were used to estimate health outcomes associated with tobacco tax policies: (1) the effects of price on smoking prevalence; (2) the effects of tobacco use on years of potential life lost; (3) the effect of tobacco use on quality of life (morbidity); (4) the integration of prevalence, mortality, and morbidity into a model of quality adjusted life years (QALYs); and (5) the development of confidence intervals around these estimates. Effects were estimated for 1 year after the tax's initiation and 75 years into the future. RESULTS: In California, a $0.50 tax increase and price elasticity of -0.40 would result in about 8389 QALYs (95% confidence interval [CI] = 4629, 12,113) saved the first year. Greater benefits would accrue each year until a steady state was reached after 75 years, when 52,136 QALYs (95% CI = 38,297, 66,262) would accrue each year. Higher taxes would produce even greater health benefits. CONCLUSIONS: A tobacco excise tax may be among a few policy options that will enhance a population's health status while making revenues available to government. PMID:11211632

  2. Residential energy-tax-credit eligibility: a case study for the heat-pump water heater

    SciTech Connect

    Cohn, S M; Cardell, N S

    1982-09-01

    Described are the methodology and results of an analysis to determine the eligibility of an energy-efficient item for the residential energy-tax credit. Although energy credits are granted only on a national basis, an attempt to determine the tax-credit eligibility for an item such as the heat-pump water heater (HPWH) analyzing national data is inappropriate. The tax-credit eligibility of the HPWH is evaluated for the ten federal regions to take into consideration the regional differences of: (1) HPWH annual efficiency, (2) existing water heater stocks by fuel type, (3) electricity, fuel oil, and natural-gas price variations, and (4) electric-utility oil and gas use for electricity generation. A computer model of consumer choice of HPWH selection as well as a computer code evaluating the economics of tax-credit eligibility on a regional basis were developed as analytical tools for this study. The analysis in this report demonstrates that the HPWH meets an important criteria for eligibility by the Treasury Department for an energy tax credit (nationally, the estimated dollar value of savings of oil and gas over the lifetime of those HPWH's sold during 1981 to 1985 due to the tax credit exceeds the revenue loss to the treasury). A natural-gas price-deregulation scenario is one of two fuel scenarios that are evaluated using the equipment choice and tax-credit models. These two cases show the amounts of oil and gas saved by additional HPWH units sold (due to the tax credit during 1981 to 1985 (range from 13.9 to 23.1 million barrels of oil equivalent over the lifetime of the equipment.

  3. Who Would Pay for State Alcohol Tax Increases in the United States?

    PubMed Central

    Daley, James I.; Xuan, Ziming; Blanchette, Jason G.; Chaloupka, Frank J.; Jernigan, David H.

    2016-01-01

    Introduction Despite strong evidence that increasing alcohol taxes reduces alcohol-related harm, state alcohol taxes have declined in real terms during the past 3 decades. Opponents of tax increases argue that they are unfair to “responsible” drinkers and those who are financially disadvantaged. The objectives of this study were to assess the impact of hypothetical state alcohol tax increases on the cost of alcohol for adults in the United States on the basis of alcohol consumption and sociodemographic characteristics. Methods The increased net cost of alcohol (ie, product plus tax) from a series of hypothetical state alcohol tax increases was modeled for all 50 states using data from the 2011 Behavioral Risk Factor Surveillance System, IMPACT Databank, and the Alcohol Policy Information System. Costs were assessed by drinking pattern (excessive vs nonexcessive) and by sociodemographic characteristics. Results Among states, excessive drinkers would pay 4.8 to 6.8 times as much as nonexcessive drinkers on a per capita basis and would pay at least 72% of aggregate costs. For nonexcessive drinkers, the annual cost from even the largest hypothetical tax increase ($0.25 per drink) would average less than $10.00. Drinkers with higher household incomes and non-Hispanic white drinkers would pay higher per capita costs than people with lower incomes and racial/ethnic minorities. Conclusion State-specific tax increases would cost more for excessive drinkers, those with higher incomes, and non-Hispanic whites. Costs to nonexcessive drinkers would be modest. Findings are relevant to developing evidence-based public health practice for a leading preventable cause of death. PMID:27197080

  4. 78 FR 62712 - Rate Adjustment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-22

    ... Rate Adjustment AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent Postal Service filing seeking postal rate adjustments based on exigent circumstances... On September 26, 2013, the Postal Service filed an exigent rate request with the Commission...

  5. Adjustable holder for transducer mounting

    NASA Technical Reports Server (NTRS)

    Deotsch, R. C.

    1980-01-01

    Positioning of acoustic sensor, strain gage, or similar transducer is facilitated by adjustable holder. Developed for installation on Space Shuttle, it includes springs for maintaining uniform load on transducer with adjustable threaded cap for precisely controlling position of sensor with respect to surrounding structure.

  6. Spousal Adjustment to Myocardial Infarction.

    ERIC Educational Resources Information Center

    Ziglar, Elisa J.

    This paper reviews the literature on the stresses and coping strategies of spouses of patients with myocardial infarction (MI). It attempts to identify specific problem areas of adjustment for the spouse and to explore the effects of spousal adjustment on patient recovery. Chapter one provides an overview of the importance in examining the…

  7. Mood Adjustment via Mass Communication.

    ERIC Educational Resources Information Center

    Knobloch, Silvia

    2003-01-01

    Proposes and experimentally tests mood adjustment approach, complementing mood management theory. Discusses how results regarding self-exposure across time show that patterns of popular music listening among a group of undergraduate students differ with initial mood and anticipation, lending support to mood adjustment hypotheses. Describes how…

  8. H. R. 804: A Bill to amend the Internal Revenue Code of 1986 to reduce emissions of carbon dioxide by imposing a tax on certain fuels based on their carbon content. Introduced in the House of Representatives, One Hundred Third Congress, First Session, February 3, 1993

    SciTech Connect

    Not Available

    1993-01-01

    H.R. 804 proposes the imposition of a carbon tax on primary fossil fuels. In general, Chapter 38 of the Internal Revenue Code of 1986 is to be amended by adding at the end thereof the following new subchapter: [open quotes]Subchapter E--Carbon Tax on Primary Fossil Fuels.[close quotes] Section 4691 will be concerned with the tax on coal; Section 4692 with the tax on petroleum; Section 4693 with the tax on natural gas; and Section 4694 will discuss inflation adjustments.

  9. 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. PMID:12703585

  10. Basis of Articulation.

    ERIC Educational Resources Information Center

    Kelz, Heinrich

    This article intends to shed light on the somewhat nebulous term "basis of articulation," which is used frequently in Eastern European phonetic and linguistic literature but highly neglected in contemporary American literature. In a historical approach, it is shown how the term originated and developed, how it is defined by various authors, and…

  11. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... return in good faith and such return indicates no tax liability with respect to such tax on the part of... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 53.6651-1 Section 53.6651-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  12. 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…

  13. 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…

  14. 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....

  15. 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 §...

  16. 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

    ...This document contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax...

  17. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign taxes). See §§ 29.131-1 to 29.131-10 of Regulations 111 (26 CFR 1949 ed. Supps. 29.131-1 to 29.131... (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...

  18. 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...

  19. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 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...

  20. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 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...

  2. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 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...

  3. Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

    ERIC Educational Resources Information Center

    Hauptman, Arthur M.; Gladieux, Lawrence E.

    The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

  4. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  5. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  6. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  7. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  8. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  9. Image enhancement by adjusting the contrast of spatial frequencies

    NASA Astrophysics Data System (ADS)

    Yang, Ching-Chung

    2008-02-01

    We demonstrate a brand-new method for image enhancement by adjusting the contrast of different spatial frequencies. Fine characteristics of an image are well enhanced with negligible side effects. This method is easy to implement owing to its simple optical basis.

  10. Adolescent Adjustment in Stepfamilies: Structural or Process Problem?

    ERIC Educational Resources Information Center

    Saint-Jacques, Marie-Christine

    Using Bronfenbrenner's ecological model of human development, this study tested the hypothesis that family processes contribute more to adolescent adjustment than does family structure. Subjects for the study were 234 adolescents between 12 and 16 years old living in a stepfamily on a regular basis. This sample is a sub-sample of a representative…

  11. Economists' Group Adjusts Policy on Discriminatory Language in Job Ads

    ERIC Educational Resources Information Center

    Glenn, David

    2007-01-01

    This article discusses how an economists' group brought forth policy adjustments on advertising issues. Since 1986 the association has banned advertisements in its newsletter, Job Openings for Economists, that discriminate "on the basis of race, color, religion, gender, national origin, sexual preference, or physical handicap." Facing…

  12. 11 CFR 9008.5 - Adjustment of entitlement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... national committee or convention committee in accordance with 11 CFR 9008.9; expenditures by host committees in accordance with 11 CFR 9008.52; expenditures to participate in or attend the convention under... 11 CFR 9008.4 shall be adjusted on the basis of the Consumer Price Index pursuant to the...

  13. 26 CFR 1.75-1 - Treatment of bond premiums in case of dealers in tax-exempt securities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Example 2. Y is a dealer in securities who values his inventories on a basis other than cost. He makes his income tax returns on the calendar year basis. On January 1, 1958, Y bought five bonds (D, E, F, G, and H... indicates the reduction in “cost of securities sold” which Y should make for the years shown, assuming...

  14. 26 CFR 1.75-1 - Treatment of bond premiums in case of dealers in tax-exempt securities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Example 2. Y is a dealer in securities who values his inventories on a basis other than cost. He makes his income tax returns on the calendar year basis. On January 1, 1958, Y bought five bonds (D, E, F, G, and H... indicates the reduction in “cost of securities sold” which Y should make for the years shown, assuming...

  15. 26 CFR 1.75-1 - Treatment of bond premiums in case of dealers in tax-exempt securities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Example 2. Y is a dealer in securities who values his inventories on a basis other than cost. He makes his income tax returns on the calendar year basis. On January 1, 1958, Y bought five bonds (D, E, F, G, and H... indicates the reduction in “cost of securities sold” which Y should make for the years shown, assuming...

  16. State tobacco excise taxes and adolescent smoking behaviors in the United States.

    PubMed

    Thomson, Carey Conley; Fisher, Laurie B; Winickoff, Jonathan P; Colditz, Graham A; Camargo, Carlos A; King, Charles; Frazier, A Lindsay

    2004-01-01

    The objective of the study described in this article was to examine the association between state cigarette excise taxes and smoking behaviors among youth in the United States. A survey was nationally mailed to adolescents in the Growing Up Today Study, an ongoing cohort of offspring of participants in the Nurses' Health Study II. A volunteer sample of 10,981 adolescent boy and girl participated in the Growing Up Today Study, who were 12 to 18 years old in 1999. Logistic regression was used to examine the relationship between state cigarette excise taxes (in quartiles) and experimentation (ever smoked) and established smoking (smoked at least 100 cigarettes in a lifetime). State tax levels in 1999 ranged from 2.5 to 100 cents. In a model that adjusted for age, gender, peer smoking, parental smoking, state clustering, state poverty level, and possession of tobacco promotional items, higher tax rates were associated with decreased odds of experimentation (test for trend p < 0.01). The highest quartile of tax (60-100 cents) was significantly associated with lower odds of experimentation (OR = 0.79; 95% CI, 0.64-0.98) and appeared protective against established smoking (OR = 0.80; 95% CI, 0.49-1.29). This study provides recent evidence that higher state cigarette excise taxes are associated with decreased experimental smoking among adolescent boys and girls. Higher state cigarette taxes may also be associated with lower odds of established smoking in this age group, although the association appears to be attenuated by peer and parental smoking. These results support the inclusion of tobacco taxes in state tobacco control programs. PMID:15643370

  17. Molecular and cellular correlates of the CIITA-mediated inhibition of HTLV-2 Tax-2 transactivator function resulting in loss of viral replication

    PubMed Central

    2011-01-01

    Background MHC class II transactivator CIITA inhibits the function of HTLV-2 Tax-2 viral transactivator and, consequently, the replication of the virus in infected cells. Moreover overexpression of the nuclear factor NF-YB, that cooperates with CIITA for the expression of MHC class II genes, results also in inhibition of Tax-2 transactivation. The purpose of this investigation was to assess the cellular and molecular basis of the CIITA-mediated inhibition on Tax-2, and the relative role of NF-YB in this phenomenon. Methods By co-immunoprecipitation of lysates from 293T cells cotransfected with CIITA or fragments of it, and Tax-2 it was assessed whether the two factors interact in vivo. A similar approach was used to assess Tax-2-NF-YB interaction. In parallel, deletion fragments of CIITA were tested for the inhibition of Tax-2-dependent HTLV-2 LTR-luciferase transactivation. Subcellular localization of CIITA and Tax-2 was investigated by immunofluorescence and confocal microscopy. Results CIITA and Tax-2 interact in vivo through at least two independent regions, at the 1-252 N-term and at the 410-1130 C-term, respectively. Interestingly only the 1-252 N-term region mediates Tax-2 functional inhibition. CIITA and Tax-2 are localized both in the cytoplasm and in the nucleus, when separately expressed. Instead, when coexpressed, most of Tax-2 colocalize with CIITA in cytoplasm and around the nuclear membrane. The Tax-2 minor remaining nuclear portion also co-localizes with CIITA. Interestingly, when CIITA nucleus-cytoplasm shuttling is blocked by leptomycin B treatment, most of the Tax-2 molecules are also blocked and co-localize with CIITA in the nucleus, suggesting that CIITA-Tax-2 binding does not preclude Tax-2 entry into the nucleus. Finally, the nuclear factor NF-YB, also strongly binds to Tax-2. Notably, although endogenous NF-YB does not inhibit Tax-2-dependent HTLV-2 LTR transactivation, it still binds to Tax-2, and in presence of CIITA, this binding seems to

  18. [VOCs tax policy on China's economy development].

    PubMed

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary. PMID:22468510

  19. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations. 1.6302-1 Section 1.6302-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions §...

  20. 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....