Science.gov

Sample records for adjusted tax basis

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... recovery. See 26 CFR (1939) 29.127(b)-1 (Regulations 111). (b) Elective method; tax adjustment measured by... election under section 1020, relating to the adjustment of basis of property for depreciation,...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... recovery. See 26 CFR (1939) 29.127(b)-1 (Regulations 111). (b) Elective method; tax adjustment measured by... election under section 1020, relating to the adjustment of basis of property for depreciation,...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... recovery. See 26 CFR (1939) 29.127(b)-1 (Regulations 111). (b) Elective method; tax adjustment measured by... election under section 1020, relating to the adjustment of basis of property for depreciation,...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... recovery. See 26 CFR (1939) 29.127(b)-1 (Regulations 111). (b) Elective method; tax adjustment measured by... election under section 1020, relating to the adjustment of basis of property for depreciation,...

  6. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... election under section 1020, relating to the adjustment of basis of property for depreciation, obsolescence... recovery. See 26 CFR (1939) 29.127(b)-1 (Regulations 111). (b) Elective method; tax adjustment measured...

  7. 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)...

  8. 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)...

  9. 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)...

  10. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  11. 27 CFR 19.267 - Adjustments for credited tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rule for tax-exempt obligations. A holder's basis in a tax-exempt obligation is reduced by the amount... for the taxable year and prior years. This amount is considered as the tax-benefit amount allowed and... years. This amount is considered as the tax-benefit amount allowed and shall be determined in...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 26 CFR 1.732-3 - Corresponding adjustment to basis of assets of a distributed corporation controlled by a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner. 1.732-3 Section 1.732-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  19. 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.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 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...

  2. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 26 CFR 1.705-2 - Basis adjustments coordinating sections 705 and 1032.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.705-2 Basis... the corporate partner's stock. The rules under section 705 generally are intended to preserve...

  8. 26 CFR 1.705-2 - Basis adjustments coordinating sections 705 and 1032.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.705-2 Basis... the corporate partner's stock. The rules under section 705 generally are intended to preserve...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.705-2 Basis... the corporate partner's stock. The rules under section 705 generally are intended to preserve...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.705-2 Basis... the corporate partner's stock. The rules under section 705 generally are intended to preserve...

  11. 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...

  12. 26 CFR 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 26 CFR 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 26 CFR 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 26 CFR 301.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  17. 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....

  18. 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....

  19. 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....

  20. 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....

  1. 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....

  2. 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

  3. 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.

  4. 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.734-1 Optional... the basis of partnership property as the result of a distribution of property to a partner, unless the... and a distribution of partnership property is made, whether or not in liquidation of the...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... adjusted basis of any retirement-straight line property as of any time on or after the changeover date and...-straight line property held on the changeover date by the taxpayer or its predecessor and shall, as of that... (e)(1) of the Act, the basis of any retirement-straight line property shall be adjusted, as of...

  6. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... exploration of mines or mineral deposits treated as deferred expenses under sections 615 and 616, or under the... that the taxpayer in this example has operated the mine for several years and has deducted allowable... paragraph (k) of § 1.23-3. (u) Gas guzzler tax. In the case of an automobile upon which the gas guzzler...

  7. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 1065). These adjustments to the transferee's distributive shares do not affect the transferee's capital... transferee's negative basis adjustment for the partnership asset (determined by taking into the account the... property under section 754. T receives a negative $50 basis adjustment under section 743(b) that,...

  8. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... thereunder. (e) Loans from Commodity Credit Corporation. In the case of property pledged to the Commodity Credit Corporation, the basis of such property shall be increased by the amount received as a loan from..., or under section 123 of the Internal Revenue Code of 1939. The basis of such property shall...

  9. 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...

  10. 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...

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

    PubMed Central

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

    2011-01-01

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

  12. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... exploration of mines or mineral deposits treated as deferred expenses under sections 615 and 616, or under the..., if the items attributable to the production of an unharvested crop consist only of fertilizer costing... exploration for, or development or mining of, critical and strategic minerals or metals, basis shall...

  13. 26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... exploration of mines or mineral deposits treated as deferred expenses under sections 615 and 616, or under the..., if the items attributable to the production of an unharvested crop consist only of fertilizer costing... exploration for, or development or mining of, critical and strategic minerals or metals, basis shall...

  14. 26 CFR 301.6227(c)-1 - Administrative adjustment request by the tax matters partner on behalf of the partnership.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 26 CFR 1.1016-1 - Adjustments to basis; scope of section.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... property and the date of death of the decedent. If an election has been made under the Retirement-Straight Line Adjustment Act of 1958 (26 U.S.C. 1016 note), see § 1.9001-1 for special rules for determining adjusted basis in the case of a taxpayer who has changed from the retirement to the straight-line method...

  1. 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...

  2. 20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  5. 20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... adjusted as a result of the transfer of an interest in a partnership by sale or exchange or on the death of... the transfer of an interest in a partnership, either by sale or exchange or as a result of the death... of the death of a partner, the transferee's basis in the transferred partnership interest...

  9. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... adjusted as a result of the transfer of an interest in a partnership by sale or exchange or on the death of... the transfer of an interest in a partnership, either by sale or exchange or as a result of the death... of the death of a partner, the transferee's basis in the transferred partnership interest...

  10. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... adjusted as a result of the transfer of an interest in a partnership by sale or exchange or on the death of... the transfer of an interest in a partnership, either by sale or exchange or as a result of the death... of the death of a partner, the transferee's basis in the transferred partnership interest...

  11. 26 CFR 1.743-1 - Optional adjustment to basis of partnership property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... adjusted as a result of the transfer of an interest in a partnership by sale or exchange or on the death of... the transfer of an interest in a partnership, either by sale or exchange or as a result of the death... of the death of a partner, the transferee's basis in the transferred partnership interest...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 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...

  14. 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... instruments and repayments on the advances, the aggregate outstanding principal of which does not exceed $25..., exceeds an aggregate outstanding principal amount of $25,000 at the close of the S corporation's...

  15. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Adjustments to basis of indebtedness to... instruments and repayments on the advances, the aggregate outstanding principal of which does not exceed $25..., exceeds an aggregate outstanding principal amount of $25,000 at the close of the S corporation's...

  16. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Adjustments to basis of indebtedness to... instruments and repayments on the advances, the aggregate outstanding principal of which does not exceed $25..., exceeds an aggregate outstanding principal amount of $25,000 at the close of the S corporation's...

  17. 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, 2011 CFR

    2011-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-5 Basis of property acquired by shareholder...

  18. 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, 2014 CFR

    2014-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-5 Basis of property acquired by shareholder...

  19. 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, 2013 CFR

    2013-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-5 Basis of property acquired by shareholder...

  20. 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, 2012 CFR

    2012-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-5 Basis of property acquired by shareholder...

  1. 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

    ... for depreciation otherwise required by section 1016(a) (2) and (3) of the Code. The adjustments...) Adjustment for depreciation sustained before March 1, 1913—(1) In general. Subsection (d)(1) of the Act requires an adjustment to be made as of the 1956 adjustment date for depreciation sustained before March...

  2. 26 CFR 301.6362-4 - Rules for adjustments relating to qualified resident taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 301.6362-4 - Rules for adjustments relating to qualified resident taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. 26 CFR 1.1474-2 - Adjustments for overwithholding or underwithholding of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., 2016, domestic corporation C pays a dividend of $100 to Fund A, at which time C withholds $30 of tax... tax withheld of $15 to Fund A. (ii) During the 2016 calendar year, C makes no other payments upon... on the Form 1042 for 2016. Accordingly, C is permitted to reduce by $15 any deposit required by §...

  8. 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

    ... treble damages paid for violating antitrust laws not deductible under section 162. (3) Amount of decrease... accounting for Federal income tax purposes if the item had been subject to Federal income taxation. (3... illustrate the principles of § 1.1367-1. In each example, the corporation is a calendar year S...

  9. 26 CFR 1.338-5 - Adjusted grossed-up basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 26 CFR 1.1015-5 - Increased basis for gift tax paid.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... § 25.2502-1(c)(1)), the annual exclusion shall apply to the earliest of such gifts in point of time. (3... were the only gifts made by H during 1971. H filed his gift tax return for the third quarter of 1971 on... amount of $6,000 on total taxable gifts of $54,000 for the third quarter of 1971. The gift tax paid...

  11. 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.

  12. 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

  13. 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...

  14. 26 CFR 1.732-2 - Special partnership basis of distributed property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.732-2 Special partnership basis of distributed property. (a) Adjustments under section 734(b). In the case of a distribution of... previous distributions. (b) Adjustments under section 743(b). In the case of a distribution of property...

  15. 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...

  16. 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

  17. 26 CFR 1.1015-5 - Increased basis for gift tax paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 1938, A purchased a business building at a cost of $120,000. On September 2, 1958, at which time the... time of the gift, or $60,000. Under section 1015(d) and this section, the basis of the building in B's... amount of A's taxable gifts for prior years was zero although in arriving at that amount A had used...

  18. 26 CFR 1.1015-5 - Increased basis for gift tax paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 1938, A purchased a business building at a cost of $120,000. On September 2, 1958, at which time the... time of the gift, or $60,000. Under section 1015(d) and this section, the basis of the building in B's... amount of A's taxable gifts for prior years was zero although in arriving at that amount A had used...

  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 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

    ... and local government employees. 31.6205-2 Section 31.6205-2 Internal Revenue INTERNAL REVENUE SERVICE..., 1987, with respect to wages of State and local government employees. (a) Adjustments without interest. A State or local government employer who makes, or has made, an undercollection or underpayment...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and local government employees. 31.6205-2 Section 31.6205-2 Internal Revenue INTERNAL REVENUE SERVICE..., 1987, with respect to wages of State and local government employees. (a) Adjustments without interest. A State or local government employer who makes, or has made, an undercollection or underpayment...

  3. 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.

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

    PubMed

    Blesch, Gregg

    2008-04-14

    The battle over health reform has a taxing angle, and the debate involves whether tax credits or deductions would work better in relation to health insurance. Some type of credit seems to be favored by the three major candidates. One major facet is how it affects employer-based plans. "It's the third-largest health program in the country, and no one knows about it," says Jonathan Gruber, left, of MIT. PMID:18700384

  5. 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.

  6. 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... under income tax treaties. (a) Basis of certification. Most of the income tax treaties between the... exemption from tax on certain types of income received from sources within the foreign treaty country...

  7. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... under income tax treaties. (a) Basis of certification. Most of the income tax treaties between the... exemption from tax on certain types of income received from sources within the foreign treaty country...

  8. 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...

  9. 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...

  10. 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)...

  11. 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)...

  12. 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

    ... 1, 1998, § 1.905-3T (as contained in 26 CFR part 1, revised as of April 1, 2007) shall apply. (2... §§ 1.905-3T and 1.905-5T (as contained in 26 CFR part 1, revised as of April 1, 2007). (b) Currency... income taxes described in this paragraph (b)(1)(ii)(D) into dollars using the exchange rate as of...

  13. 20 CFR 418.1265 - What kind of significant modified adjusted gross income reduction evidence will you need to...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 20 CFR 418.1265 - What kind of significant modified adjusted gross income reduction evidence will you need to...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 1.481-2 - Limitation on tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  16. 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…

  17. 26 CFR 301.6362-3 - Qualified resident tax which is a percentage of Federal tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 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 §...

  19. 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 §...

  20. 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 §...

  1. 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

  2. 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...

  3. 20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 20 CFR 418.2230 - What is the effective date of an income-related monthly adjustment amount initial determination...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 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...

  7. 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…

  8. 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....

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Adjustment for the book income of corporations... TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and...

  10. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  11. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... on Thursday and a new quarterly return period begins on Friday, employment taxes from payments on... example, the lookback period for calendar year 1993 is calendar year 1991. New employers shall be treated... started or acquired its business. (ii) Adjustments and Claims for Refund. The employment tax...

  12. 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...

  13. 20 CFR 418.1225 - Which more recent tax year will we use?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 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...

  14. [Structural adjustment, cultural adjustment?].

    PubMed

    Dujardin, B; Dujardin, M; Hermans, I

    2003-12-01

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

  15. 20 CFR 418.2240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 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...

  17. 20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 20 CFR 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 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)...

  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, 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...

  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. 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...

  6. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 27 CFR 27.46 - Computation of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... in country X in the taxable year 1984, from which 25u of country X tax is withheld. A files a timely... as 100u (units of country X currency), files a tax return on that basis, and pays 100u of tax. The.... Residents of country X are subject to a tax of 10 percent on the aggregate net appreciation in fair...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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.

  17. 26 CFR 1.62-1 - Adjusted gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 5.6411-1 - Tentative refund under claim of right adjustment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... an overpayment of tax under a claim of right adjustment. This section contains rules for filing an... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Tentative refund under claim of right... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 §...

  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. The poverty effects of a 'fat-tax' in Ireland.

    PubMed

    Madden, David

    2015-01-01

    To combat growing levels of obesity, health-related taxes have been suggested with taxes on foods high in fat or sugar. Such taxes have been criticised on the basis of their regressivity and potentially adverse impact upon poverty. This paper analyses the effect of such taxes on a range of poverty measures and also examines the effect of a revenue-neutral tax subsidy mixed with a tax on unhealthy food combined with a subsidy on more healthy food. Using Irish expenditure data, the results indicate that taxes on high fat/sugar goods on their own will be regressive but that a tax-subsidy combination can be broadly neutral with respect to poverty.

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Adjustment for the book income of corporations. 1... INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989,...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Provisions § 301.6316-3 Allocation of tax attributable to foreign currency. (a) Adjusted gross income ratio... which: (1) The amount which bears the same ratio to the entire tax for the taxable year as (i) the...: Deduction for personal exemptions $3,000 Charitable contributions 500 Interest expense 400 Taxes 300...

  4. 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...

  5. 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...

  6. 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...

  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. 20 CFR 418.2225 - Which more recent tax year will we use?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Which more recent tax year will we use? 418.2225 Section 418.2225 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income... Recent Tax Year's Modified Adjusted Gross Income § 418.2225 Which more recent tax year will we use?...

  10. 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…

  11. 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....

  12. 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....

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

    ERIC Educational Resources Information Center

    Lows, Raymond L.

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

  14. 31 CFR 339.3 - Exchanges with privilege of deferring reporting of interest for Federal income tax purposes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... reporting of interest for Federal income tax purposes. 339.3 Section 339.3 Money and Finance: Treasury... of deferring reporting of interest for Federal income tax purposes. (a) Tax-deferred exchanges... basis for Federal income tax purposes the privilege of exchanging such securities for Series H bonds...

  15. 31 CFR 339.3 - Exchanges with privilege of deferring reporting of interest for Federal income tax purposes.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... reporting of interest for Federal income tax purposes. 339.3 Section 339.3 Money and Finance: Treasury... of deferring reporting of interest for Federal income tax purposes. (a) Tax-deferred exchanges... basis for Federal income tax purposes the privilege of exchanging such securities for Series H bonds...

  16. 26 CFR 1.669(c)-2A - Computation of the beneficiary's income and tax for a prior taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Computation of the beneficiary's income and tax... the beneficiary's income and tax for a prior taxable year. (a) Basis for computation. (1)...

  17. 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

    ... 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 support your request that we use a more recent tax year? When you request that we use a more recent tax year...

  18. 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, 2011 CFR

    2011-04-01

    ... 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 support your request that we use a more recent tax year? When you request that we use a more recent tax year...

  19. Shaft adjuster

    DOEpatents

    Harry, H.H.

    1988-03-11

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

  20. 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.

  1. Fiscal 2000 Tax Revenue Growth: Strongest of the Last Decade. State Fiscal Brief No. 61.

    ERIC Educational Resources Information Center

    Jenny, Nicholas W.; Davis, Elizabeth I.

    This report estimates that state tax revenue grew 8.7 percent from fiscal year 1999 to fiscal year 2000. If adjusted for the effects of legislated tax changes, state revenue growth would have been an even stronger 9.4 percent. This is by far the highest adjusted or unadjusted annual growth ever recorded by the Rockefeller Institute. When inflation…

  2. 20 CFR 418.2201 - When will we determine your income-related monthly adjustment amount based on the modified...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 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,...

  4. 26 CFR 13.11 - Revocation of election to report income on the installment basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 13.11 Revocation of election to report income on the installment basis. (a) In general. Under section 453(c)(4... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Revocation of election to report income on...

  5. 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…

  6. 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...

  7. 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....

  8. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., the basis for the accrual, the accounts to which charged, and the amount of tax paid. ... accrued. (a) This account must be credited with the amount of taxes accrued during the accounting period... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If...

  9. Generalized adjustment by least squares ( GALS).

    USGS Publications Warehouse

    Elassal, A.A.

    1983-01-01

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

  10. 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.

  11. 26 CFR 1.826-5 - Attribution of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium...

  12. 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 1.415(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.415(d)-1...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 (as...) INCOME TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.801-6 Adjustments in reserves for...

  16. 26 CFR 1.801-6 - Adjustments in reserves for policy loans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  17. 20 CFR 418.1115 - What are the modified adjusted gross income ranges?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...(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,...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 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...

  2. 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...

  3. 26 CFR 1.1082-1 - Basis for determining gain or loss.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Basis for determining gain or loss. 1.1082-1 Section 1.1082-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-1 Basis...

  4. 26 CFR 1.1082-1 - Basis for determining gain or loss.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Basis for determining gain or loss. 1.1082-1 Section 1.1082-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-1 Basis...

  5. 26 CFR 1.1082-1 - Basis for determining gain or loss.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Basis for determining gain or loss. 1.1082-1 Section 1.1082-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-1 Basis...

  6. 26 CFR 1.1082-1 - Basis for determining gain or loss.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Basis for determining gain or loss. 1.1082-1 Section 1.1082-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-1 Basis...

  7. Controlling tax evasion fluctuations

    NASA Astrophysics Data System (ADS)

    Zaklan, Georg; Lima, F. W. S.; Westerhoff, Frank

    2008-10-01

    We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

  8. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

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

  9. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1987

    1987-01-01

    An income tax guide is presented to aid families with certain aspects of the Tax Reform Act of 1986 that specifically affect disabled persons and their families. Among items covered are personal and standard deductions, the additional standard deduction, deduction for dependents, deductions for medical expenses, and tax credits. (Author/DB)

  10. 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)

  11. 26 CFR 1.1082-6 - Basis of property acquired under section 1081(d) in transactions between corporations of the same...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-6 Basis of property acquired...

  12. 26 CFR 1.1082-6 - Basis of property acquired under section 1081(d) in transactions between corporations of the same...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-6 Basis of property acquired...

  13. 26 CFR 1.1082-6 - Basis of property acquired under section 1081(d) in transactions between corporations of the same...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-6 Basis of property acquired...

  14. 26 CFR 1.1082-3 - Reduction of basis of property by reason of gain not recognized under section 1081(b).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-3 Reduction of basis of property by reason of gain...

  15. 26 CFR 1.1082-3 - Reduction of basis of property by reason of gain not recognized under section 1081(b).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-3 Reduction of basis of property by reason of gain...

  16. 26 CFR 1.1082-6 - Basis of property acquired under section 1081(d) in transactions between corporations of the same...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-6 Basis of property acquired...

  17. 26 CFR 1.1082-3 - Reduction of basis of property by reason of gain not recognized under section 1081(b).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-3 Reduction of basis of property by reason of gain...

  18. 26 CFR 1.1082-3 - Reduction of basis of property by reason of gain not recognized under section 1081(b).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exchanges in Obedience to S.e.c. Orders § 1.1082-3 Reduction of basis of property by reason of gain...

  19. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes..., or other local governmental authorities, except income taxes. (b) When it is not possible...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes: (1) Taxes that a governmental unit is legally required to pay are allowable, except for...

  1. 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,...

  2. 26 CFR 1.1502-32 - Investment adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-32 Investment... (treatment of excess loss accounts), § 1.1502-31 (basis after a group structure change), and § 1.1502-35....1502-32T(b)(4)(v) as contained in the 26 CFR part 1 in effect on March 2, 2005. (vi) Special rules...

  3. 20 CFR 418.2250 - What evidence will you need to support your request that we use a more recent tax year?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... request that we use a more recent tax year? 418.2250 Section 418.2250 Employees' Benefits SOCIAL SECURITY... Premiums Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.2250 What evidence will you need to support your request that we use a more recent tax year? We will follow the...

  4. 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;…

  5. 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…

  6. 26 CFR 1.62-1 - Adjusted gross income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 26 CFR 1.62-1 - Adjusted gross income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  8. Tax planning strategies for physicians.

    PubMed

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

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

  9. 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.

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

    ERIC Educational Resources Information Center

    Gaughan, James M.

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

  11. 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)

  12. Transportation fuel taxes around the world: More, more taxes

    SciTech Connect

    Not Available

    1993-10-30

    Taxes on transportation fuels, and also therefore consumer prices, are rising in many countries around the world. The official reasons include environmental protection costs; shifting to free market fuel pricing; and financing of government budgets. This issue taps the ongoing international database of fuel prices and taxes to feature how countries' taxes compare, and how several countries are increasing taxes.

  13. 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.

  14. 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

  15. 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

  16. 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—...

  17. 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—...

  18. 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—...

  19. 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

  20. Excise tax avoidance: the case of state cigarette taxes.

    PubMed

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

    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% 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.

  1. Tax Law System

    ERIC Educational Resources Information Center

    Tsindeliani, Imeda A.

    2016-01-01

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

  2. 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…

  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. Tax Reform & University Development.

    ERIC Educational Resources Information Center

    Myers, John Holt

    This brochure discusses the implications of the Tax Reform Act of 1969 for university and college development officers charged with the responsibility for solicitation of gifts, bequests and grants from foundations. The solicitation of deferred gifts, bequests and grants from foundations is discussed in chapter one in relation to tax reform and…

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

    PubMed

    Nowak, Sarah; Eibner, Christine

    2015-12-01

    The Affordable Care Act's "Cadillac tax" will apply a 40 percent excise tax on total employer health insurance premiums in excess of $10,200 for single coverage and $27,500 for family coverage, starting in 2018. Employer spending on premiums is currently excluded from income and payroll taxes. Economists argue that this encourages overconsumption of health care, favors high-income workers, and reduces federal revenue. This issue brief suggests that the Cadillac tax is a "blunt instrument" for addressing these concerns because it will affect workers on a rolling timetable, does relatively little to address the regressive nature of the current exclusion, and may penalize firms and workers for cost variation that is outside their control. Replacing the current exclusion with tax credits for employer coverage that scale inversely with income might allow for regional adjustments in health care costs and eliminate aspects of the tax exclusion that favor high-income over low-income workers. PMID:26702468

  7. 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.

  8. Cigarette tax avoidance and evasion.

    PubMed

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions. PMID:15721046

  9. The Tax Exempt Educational Organization.

    ERIC Educational Resources Information Center

    Journal of Law and Education, 1986

    1986-01-01

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

  10. 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,...

  11. 26 CFR 1.1502-30 - Stock basis after certain triangular reorganizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Basis, Stock Ownership, and Earnings and Profits Rules § 1... otherwise subject to this section is also a group structure change subject to § 1.1502-31, the provisions of...) for the non-application of section 357(c) to P. (5) Examples. The rules of this paragraph (b)...

  12. 26 CFR 1.733-1 - Basis of distributee partner's interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 1.733-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.733-1 Basis of distributee partner's interest. In the case of a distribution by a partnership to a partner other than in liquidation of...

  13. 26 CFR 1.722-1 - Basis of contributing partner's interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Contributions, Distributions, and Transfers § 1.722-1 Basis of... partnership capital results in taxable income to a partner, such income shall constitute an addition to the... partners, since the partnership's assumption of his indebtedness is treated as a distribution of money...

  14. 26 CFR 1.723-1 - Basis of property contributed to partnership.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Contributions, Distributions, and Transfers § 1.723-1 Basis of... property arising from distributions or transfers of partnership interests, see sections 732(d), 734(b), and... which section 721(a) applies. distributions by a partnership...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....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 basis... weekly payroll period, equals $13.28. X Co. may, if it chooses, withhold $13.28 rather than the...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 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)(1)-1 - Withholding on basis of average wages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 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...

  18. 26 CFR 31.3402(h)(2)-1 - Withholding on basis of annualized wages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 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...

  19. Plain Talk on Taxes. A Curriculum about Taxes. Understanding Tax Reform: Responsibilities and Advantages.

    ERIC Educational Resources Information Center

    Goss-Caldwell, Elsie

    This manual was developed to help low-reading-level adults understand how the tax system works. It is not intended to teach them how to prepare their own taxes, but to be more familiar with the tax system and what is required of them. The manual is organized in 10 chapters that cover the following material: introduction to taxes; who files and who…

  20. 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)

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  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. A taxing environment: evaluating the multiple objectives of environmental taxes.

    PubMed

    Miranda, Marie Lynn; Hale, Brack W

    2002-12-15

    Environmental taxes have attracted attention in recent years as a tool to internalize environmental externalities. This paper evaluates Sweden's experience with environmental taxes in the energy sector by examining how environmental taxes compare with estimated environmental externalities associated with the use of oil, coal, natural gas, and forest residue fuels. We also analyze how environmental taxes influence fuel choices in the energy sector by comparing the production, environmental, and tax costs for the same fuels. We find that (i) the Swedish environmental taxes correspond imperfectly with environmental costs; (ii) the Swedish tax and subsidy system introduces changes in fuel choice decisions; (iii) the energy users are responding to the incentives created by the tax and subsidy systems in ways that are consistent with economic theory; and (iv) the Swedish experience with environmental taxes and subsidies bears directly on wider evaluations of energy policy approaches internationally.

  7. 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...

  8. 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...

  9. 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...

  10. Growth adjusted sonographic age. A simplified method.

    PubMed

    Sabbagha, R E; Hughey, M; Depp, R

    1978-03-01

    It recently has been shown that the sonar predictive accuracy of gestational age can be markedly enhanced by separating fetuses into one of three cephalic growth patterns, namely, large, average, and small. In this way it becomes possible to adjust fetal age in relation to biparietal diameter (BPD) growth. In this report we are defining the application of a growth adjusted sonographic age (GASA). Additionally, we are introducing a table which simplifies the assignment of GASA on a routine basis.

  11. 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.

  12. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In...

  16. 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... Minimum tax for tax preferences. The tax imposed by section 56 applies to an organization subject to tax under section 511 with respect to items of tax preference which enter into the computation of...

  17. 26 CFR 1.1014-4 - Uniformity of basis; adjustment to basis.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... enjoyment of the property at any time under the will or other instrument or under the laws of descent and... other disposition. (2) Under the law governing wills and the distribution of the property of decedents, all titles to property acquired by bequest, devise, or inheritance relate back to the death of...

  18. 26 CFR 1.1014-4 - Uniformity of basis; adjustment to basis.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... enjoyment of the property at any time under the will or other instrument or under the laws of descent and... other disposition. (2) Under the law governing wills and the distribution of the property of decedents, all titles to property acquired by bequest, devise, or inheritance relate back to the death of...

  19. 26 CFR 1.1014-4 - Uniformity of basis; adjustment to basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... enjoyment of the property at any time under the will or other instrument or under the laws of descent and... other disposition. (2) Under the law governing wills and the distribution of the property of decedents, all titles to property acquired by bequest, devise, or inheritance relate back to the death of...

  20. 26 CFR 1.1014-4 - Uniformity of basis; adjustment to basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... enjoyment of the property at any time under the will or other instrument or under the laws of descent and... other disposition. (2) Under the law governing wills and the distribution of the property of decedents, all titles to property acquired by bequest, devise, or inheritance relate back to the death of...

  1. 26 CFR 1.1014-4 - Uniformity of basis; adjustment to basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... any time under the will or other instrument or under the laws of descent and distribution. The... disposition. (2) Under the law governing wills and the distribution of the property of decedents, all titles to property acquired by bequest, devise, or inheritance relate back to the death of the...

  2. A Flat Rate Tax on Income--A Fair Tax.

    ERIC Educational Resources Information Center

    Crane, Philip M.

    1984-01-01

    A proportional tax on all individuals at one low flat rate would provide a return to the basic principles of equity, efficiency, and simplicity upon which our income tax system was founded. The time has come when the law that governs income taxes must be reshaped. (RM)

  3. 26 CFR 1.1016-10 - Substituted basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...: A, who makes his returns upon the calendar year basis, in 1935 purchased the X Building and subsequently gave it to his son B. B exchanged the X Building for the Y Building in a tax-free exchange, and then gave the Y Building to his wife C. C, in determining the gain from the sale or disposition of...

  4. Property tax exemptions: headed for extinction?

    PubMed

    Hyman, D A; McCarthy, T J

    1988-12-01

    Hospitals face an assault on property tax exemptions that threatens the foundations of all voluntary not-for-profit facilities. The Utah Supreme Court fired the first salvo in this campaign in 1985 in Utah County v. Intermountain Health Care, Inc. The court examined the distinctions between not-for-profit and for-profit hospitals, the extent to which the two hospitals involved were supported by donations and gifts, the "profit" derived from operation, the charges levied on patients, the level of charity care provided, and several other factors before concluding that the hospitals did not qualify as charitable institutions. Since then, efforts at taxing hospitals have grown dramatically. The definition of "charitable" is at the heart of the tax-exemption problem. Charitable is a legal "term of art," which encompasses for more than the simple provision of charity care. The promotion of health is a charitable purpose. Hospitals qualify under the Internal Revenue Code for tax-exempt status because they promote health--not because they provide charity care. Yet all hospitals promote health. What, then, differentiates not-for-profit from for-profit hospitals that justifies a tax exemption? The argument for continued exemption must be made, if at all, on the basis of the community benefit the not-for-profit provides. Charitable institutions exist to serve and benefit the community and to provide an avenue for voluntary association. They help to improve and promote the general welfare through education, religion, and culture. The real benefits of a not-for-profit entity are found in the fulfillment of these concepts. PMID:10290831

  5. Budgeting, Tax Trims in Conflict

    ERIC Educational Resources Information Center

    McNeil, Michele

    2008-01-01

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

  6. 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...

  7. 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...

  8. 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…

  9. Economic impacts of carbon taxes: Detailed results. Final report

    SciTech Connect

    Montgomery, W.D.; Yanchar, J.; Hughes, W. |

    1994-11-01

    This report presents the detailed results of an examination of the economic costs of carbon taxes, including where and how the US economy would be impacted. The analysis is built around a base-line projection for energy markets and the US economy and three alternative carbon tax scenarios. The scenarios were selected to bracket the range of estimates for carbon taxes required to stabilize emissions at present levels. The alternative scenarios phase in carbon taxes to a level of $50, $100, and $200 per metric ton (tonne) of carbon, respectively, by 2010. These scenarios make it possible to analyze the effects of a range of taxes on energy markets. They also provide a basis for the detailed analysis of consumption, investment, trade, industry, and regional impacts on which much of the study focuses. Major findings include the result that holding emissions at 1990 levels through 2010 would require carbon taxes higher than $100 per tonne. At the $100 level, GDP would decline by 2.3 percent below base-line levels by 2010. Reduced consumption accounts for about half of the loss in GDP, and reduced business investment accounts for about one-third. The costs of reducing emissions through 2010 are high because there are limited possibilities for fuel switching in existing equipment, vehicles, and buildings. Turnover in capital stock can take several decades. In the interim, price-induced conservation, which reduces total energy demand, provides the bulk of emissions reductions.

  10. Economic impacts of carbon taxes: Overview. Final report

    SciTech Connect

    Montgomery, W.D.; Yanchar, J.; Hughes, W. |

    1994-11-01

    This report presents an overview of the results produced by detailed examination of the economic costs of carbon taxes, including where and how the US economy would be impacted. The analysis is built around a base-line projection for energy markets and the US economy and three alternative carbon tax scenarios. The scenarios were selected to bracket the range of estimates for carbon taxes required to stabilize emissions at present levels. The alternative scenarios phase in carbon taxes to a level of $50, $100, and $200 per metric ton (tonne) of carbon, respectively, by 2010. These scenarios make it possible to analyze the effects of a range of taxes on energy markets. They also provide a basis for the detailed analysis of consumption, investment, trade, industry, and regional impacts on which much of the study focuses. Major findings include the result that holding emissions at 1990 levels through 2010 would require carbon taxes higher than $100 per tonne. At the $100 level, GDP would decline by 2.3 percent below base-line levels by 2010. Reduced consumption accounts for about half of the loss in GDP, and reduced business investment accounts for about one-third. The costs of reducing emissions through 2010 are high because there are limited possibilities for fuel switching in existing equipment, vehicles, and buildings. Turnover in capital stock can take several decades. In the interim, price-induced conservation, which reduces total energy demand, provides the bulk of emissions reductions.

  11. 26 CFR 3.6 - Tax treatment of qualified withdrawals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) CAPITAL CONSTRUCTION FUND § 3.6 Tax treatment of qualified withdrawals. (a) In general. Section... being made: First, out of the capital account; second, out of the capital gain account; and third, out...) is made out of the capital gain account, the basis of such vessel, barge, or container (or...

  12. 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…

  13. 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.

  14. 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...

  15. 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 §...

  16. 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...

  17. 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.

  18. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general...

  19. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Failure to file tax return or to pay tax. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general...

  20. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Failure to file tax return or to pay tax. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general...

  2. 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... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  3. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section...

  5. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 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... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  7. 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... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  8. 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... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  9. 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...

  10. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Administration § 53.6651-1 Failure to file tax return or to pay tax. (a) General rules. For general rules relating to the failure to file tax return or to pay tax, see the regulations under section 6651 contained... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax....

  12. 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.

  13. 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…

  14. 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…

  15. 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) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

  16. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 20 2014-04-01 2014-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

  17. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  18. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  19. 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) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

  20. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  1. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 20 2013-04-01 2013-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

  2. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  3. 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) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the...

  4. 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

  5. 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.

  6. 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, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 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...

  7. Employment Tax Credit Utilization.

    ERIC Educational Resources Information Center

    Parkinson, Jan

    Utilizing data collected through a national survey of employers, the impact of federal tax credit programs for employers of Work Incentive Program (WIN) participants and Aid to Families with Dependent Children (AFDC) recipients was assessed. Six major questions were addressed: (1) What differences there were in the use of the WIN and welfare tax…

  8. 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)

  9. 42 CFR 413.231 - Adjustment for wages.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Disease (ESRD) Services and Organ Procurement Costs § 413.231 Adjustment for wages. (a) CMS adjusts the... and wage-related costs in the geographic area in which the ESRD facility is located. (b) The application of the wage index is made on the basis of the location of the ESRD facility in an urban or...

  10. 42 CFR 413.231 - Adjustment for wages.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Disease (ESRD) Services and Organ Procurement Costs § 413.231 Adjustment for wages. (a) CMS adjusts the... and wage-related costs in the geographic area in which the ESRD facility is located. (b) The application of the wage index is made on the basis of the location of the ESRD facility in an urban or...

  11. 42 CFR 413.231 - Adjustment for wages.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Disease (ESRD) Services and Organ Procurement Costs § 413.231 Adjustment for wages. (a) CMS adjusts the... and wage-related costs in the geographic area in which the ESRD facility is located. (b) The application of the wage index is made on the basis of the location of the ESRD facility in an urban or...

  12. 77 FR 64431 - Civil Monetary Penalty Inflation Adjustment Rule

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-22

    ... Surface Transportation Board 49 CFR Part 1022 Civil Monetary Penalty Inflation Adjustment Rule AGENCY... issuing a final rule to adjust the Board's civil monetary penalties for inflation on a periodic basis pursuant to the Federal Civil Penalties Inflation Act of 1990, as amended by the Debt...

  13. 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...

  14. 26 CFR 1.1314(a)-1 - Ascertainment of amount of adjustment in year of error.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  15. 26 CFR 1.1314(a)-1 - Ascertainment of amount of adjustment in year of error.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  16. 26 CFR 1.1314(a)-1 - Ascertainment of amount of adjustment in year of error.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  17. 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.…

  18. Effects of carbon taxes in an economy with prior tax distortions: An intertemporal general equilibrium analysis

    SciTech Connect

    Goulder, L.H. |

    1995-11-01

    This paper analyzes the costs of carbon taxes in a model that recognizes interactions between this tax and pre-existing taxes. First we examine the extent to which costs of a U.S. carbon tax are reduced when its revenues finance cuts in income taxes. Such use of revenues significantly reduces, but does not eliminate, the overall policy costs. The positive overall costs reflect the carbon tax`s focus on intermediate inputs and its relatively narrow base in comparison with income taxes. We also examine the sensitivity of the carbon tax`s costs to the level of pre-existing taxes. For any given use of revenues, welfare costs rise significantly with pre-existing tax rates, indicating that models disregarding pre-existing taxes may substantially understate the costs of new environmental tax initiatives. 47 refs., 4 figs., 4 tabs.

  19. Alcohol taxes and birth outcomes.

    PubMed

    Zhang, Ning

    2010-05-01

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

  20. 26 CFR 31.3402(h)(3)-1 - Withholding on basis of cumulative wages.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....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 basis...: July 20 $1,000 August 3 300 August 17 300 August 31 300 September 14 300 September 28 300 On October...

  1. Simple, Internally Adjustable Valve

    NASA Technical Reports Server (NTRS)

    Burley, Richard K.

    1990-01-01

    Valve containing simple in-line, adjustable, flow-control orifice made from ordinary plumbing fitting and two allen setscrews. Construction of valve requires only simple drilling, tapping, and grinding. Orifice installed in existing fitting, avoiding changes in rest of plumbing.

  2. 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.

  3. 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…

  4. 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.

  5. 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

  6. The HTLV-1 Tax interactome

    PubMed Central

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

    2008-01-01

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

  7. 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.

  8. 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

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

    ERIC Educational Resources Information Center

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

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

  10. 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

  11. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 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. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 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 §...

  13. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 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 §...

  14. 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 §...

  15. 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 §...

  16. 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...

  17. 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.

  18. Adjustable vane windmills

    SciTech Connect

    Ducker, W.L.

    1982-09-14

    A system of rotatably and pivotally mounted radially extended bent supports for radially extending windmill rotor vanes in combination with axially movable radially extended control struts connected to the vanes with semi-automatic and automatic torque and other sensing and servo units provide automatic adjustment of the windmill vanes relative to their axes of rotation to produce mechanical output at constant torque or at constant speed or electrical quantities dependent thereon.

  19. Adjustable vane windmills

    SciTech Connect

    Ducker, W.L.

    1980-01-15

    A system of rotatably and pivotally mounted radially extended bent supports for radially extending windmill rotor vanes in combination with axially movable radially extended control struts connected to the vanes with semi-automatic and automatic torque and other sensing and servo units provide automatic adjustment of the windmill vanes relative to their axes of rotation to produce mechanical output at constant torque or at constant speed or electrical quantities dependent thereon.

  20. Adjustable vane windmills

    SciTech Connect

    Ducker, W.L.

    1982-09-07

    A system of rotatably and pivotally mounted radially extended bent supports for radially extending windmill rotor vanes in combination with axially movable radially extended control struts connected to the vanes with semi-automatic and automatic torque and other sensing and servo units provide automatic adjustment of the windmill vanes relative to their axes of rotation to produce mechanical output at constant torque or at constant speed or electrical quantities dependent thereon.

  1. 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.

  2. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  3. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  5. A Future for the Flat Tax? How the Proposed Tax Changes Could Affect Education.

    ERIC Educational Resources Information Center

    Nixon, Nan

    1983-01-01

    "Flat tax," a euphemism for major tax reform, is discussed. Its adoption would probably mean reducing tax rates by broadening the base upon which taxes are imposed. This implies elimination of many, if not most, of the deductions, credits, and other special provisions of the tax code. (MLW)

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 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...

  8. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  9. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  10. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  11. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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)

  18. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  19. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  20. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  1. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  2. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  3. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 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)...

  4. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  5. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  7. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  8. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 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)...

  12. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 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...

  15. 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)...

  16. 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...

  17. 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...

  18. A Pro-Family Income Tax.

    ERIC Educational Resources Information Center

    Carlson, Allan

    1989-01-01

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

  19. 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…

  20. 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

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

    ERIC Educational Resources Information Center

    Widerquist, Karl

    2001-01-01

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

  2. State Cigarette Excise Tax, Secondhand Smoke Exposure, and Periodontitis in US Nonsmokers

    PubMed Central

    Slade, Gary

    2013-01-01

    Objectives. We assessed the relationship of state cigarette excise tax with cigarette sales, secondhand smoke (SHS) exposure, and periodontitis among US lifetime nonsmokers. Methods. Cigarette excise tax and per capita sales data from 1983 to 1998 were obtained for 50 states and the District of Columbia. Periodontal data were analyzed for 3137 adults in 28 states from 3 National Health and Nutrition Examination Survey cycles (1999–2004). Measures of periodontal pocket depth and attachment level were used to classify people with moderate or severe periodontitis. SHS exposure was classified according to gender- or race/ethnicity–specific thresholds of serum cotinine concentration. Statistical analysis adjusted for the complex survey design. Results. For each additional $0.10 in excise tax, predicted sales decreased by 0.74 packs per person per month and adjusted odds of moderate or severe periodontitis decreased 22% (odds ratio [OR] = 0.78; 95% confidence interval [CI] = 0.62, 0.97). For each pack sold per person per month, adjusted odds of SHS exposure increased 28% (95% CI = 1.17, 1.40) and adjusted odds of periodontitis increased 15% (95% CI = 1.03, 1.29). Odds of periodontitis for those exposed to SHS were elevated 2-fold relative to those who were unexposed (OR = 2.03; 95% CI = 1.30, 3.20). Conclusions. Cigarette excise tax may protect nonsmokers against periodontitis. PMID:22994169

  3. 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...

  4. 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...

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

    SciTech Connect

    Burkhart, L.A.

    1993-07-15

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

  6. 75 FR 64071 - Basis Reporting by Securities Brokers and Basis Determination for Stock

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-18

    ... FR 67010) proposed regulations (REG-101896- 09) relating to information reporting by brokers... mark-to-market method of accounting) when reporting adjusted basis and whether any gain or loss on the... commentator asked whether brokers must apply section 1296 (regarding mark-to-market accounting for...

  7. 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

  8. 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.

  9. 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.

  10. Adolescent Mothers' Adjustment to Parenting.

    ERIC Educational Resources Information Center

    Samuels, Valerie Jarvis; And Others

    1994-01-01

    Examined adolescent mothers' adjustment to parenting, self-esteem, social support, and perceptions of baby. Subjects (n=52) responded to questionnaires at two time periods approximately six months apart. Mothers with higher self-esteem at Time 1 had better adjustment at Time 2. Adjustment was predicted by Time 2 variables; contact with baby's…

  11. 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.

  12. BASIS9. 4

    SciTech Connect

    Allsman, R.; Barrett, K.; Busby, L.; Chiu, Y.; Crotinger, J.; Dubois, B.; Dubois, P.F.; Langdon, B.; Motteler, Z.C.; Takemoto, J.; Taylor, S.; Willmann, P.; Wilson, S. )

    1993-08-01

    BASIS9.4 is a system for developing interactive computer programs in Fortran, with some support for C and C++ as well. Using BASIS9.4 you can create a program that has a sophisticated programming language as its user interface so that the user can set, calculate with, and plot, all the major variables in the program. The program author writes only the scientific part of the program; BASIS9.4 supplies an environment in which to exercise that scientific programming which includes an interactive language, an interpreter, graphics, terminal logs, error recovery, macros, saving and retrieving variables, formatted I/O, and online documentation.

  13. Cellular transformation by the HTLV-I Tax protein, a jack-of-all-trades.

    PubMed

    Gatza, Michael L; Watt, Julie C; Marriott, Susan J

    2003-08-11

    The human T-cell leukemia virus type I (HTLV-I) is an oncogenic retrovirus that is responsible for adult T-cell leukemia and a neurological disease, HTLV-I-associated myelopathy/tropical spastic paraparesis. HTLV-I encodes an oncogenic protein, Tax, which affects a variety of cellular functions prompting it to be referred to as a jack-of-all trades. The ability of Tax to both transcriptionally regulate cellular gene expression and to functionally inactivate proteins involved in cell-cycle progression and DNA repair provide the basis for Tax-mediated transformation and leukemogenesis. This review will concentrate on the effects of Tax on the dysregulation of the G(1)/S and G(2)/M checkpoints as well as the suppression of DNA damage repair leading to cellular transformation. PMID:12910251

  14. 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)

  15. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private foundation... 4945(d)) of a private foundation. This tax is to be paid by the private foundation and is at the...

  16. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private foundation... 4945(d)) of a private foundation. This tax is to be paid by the private foundation and is at the...

  17. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private foundation... 4945(d)) of a private foundation. This tax is to be paid by the private foundation and is at the...

  18. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private foundation... 4945(d)) of a private foundation. This tax is to be paid by the private foundation and is at the...

  19. 27 CFR 44.67 - Payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Payment of tax. 44.67 Section 44.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX General § 44.67 Payment of tax. (a) General. The taxes...

  20. 27 CFR 40.167 - Prepayment 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 Prepayment tax return. 40... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products a manufacturer shall file a prepayment tax return on Form 5000.24 showing the tax to be paid on the...

  1. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Tax return preparer. 26.7701-1 Section 26.7701... TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of...

  2. 27 CFR 19.26 - Tax on wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers §...

  4. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  5. 26 CFR 49.4254-1 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Computation of tax. 49.4254-1 Section 49.4254-1... TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4254-1 Computation of tax. (a) General... to which a tax is imposed by section 4251, the amount upon which the tax with respect to...

  6. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. 26 CFR 49.4261-2 - Application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 26 CFR 1.1491-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  10. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Applicable rate of tax. 26.2641-1 Section 26... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2641-1 Applicable rate of tax. The rate of tax applicable to any GST (applicable rate) is determined by...

  11. 26 CFR 49.4254-1 - Computation of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Computation of tax. 49.4254-1 Section 49.4254-1... TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4254-1 Computation of tax. (a) General... to which a tax is imposed by section 4251, the amount upon which the tax with respect to...

  12. 26 CFR 48.4218-5 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Computation of tax. 48.4218-5 Section 48.4218-5... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-5 Computation of tax. (a) Tax based on...

  13. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Computation of tax. 48.4218-5 Section 48.4218-5... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-5 Computation of tax. (a) Tax based on...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  16. 26 CFR 49.4261-2 - Application of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Application of tax. 49.4261-2 Section 49.4261-2... TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-2 Application of tax. (a) Tax on total amount paid. The tax is measured by the total amount paid, whether paid at one time...

  17. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 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...

  18. 26 CFR 48.4218-5 - Computation of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Person liable for tax. 44.4401-2 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-2 Person liable for tax... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates...

  20. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 26 CFR 49.4254-1 - Computation of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Computation of tax. 49.4254-1 Section 49.4254-1... TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4254-1 Computation of tax. (a) General... to which a tax is imposed by section 4251, the amount upon which the tax with respect to...

  2. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 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 §...

  3. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 27 CFR 41.31 - Cigar tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  5. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 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...

  6. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 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 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  12. 26 CFR 49.4261-2 - Application of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Application of tax. 49.4261-2 Section 49.4261-2... TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-2 Application of tax. (a) Tax on total amount paid. The tax is measured by the total amount paid, whether paid at one time...

  13. 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…

  14. 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....

  15. 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 §...

  16. 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...

  17. 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...

  18. 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...

  19. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 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...

  1. 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 §...

  2. H. R. 1086: 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 Second Congress, First Session, February 21, 1991

    SciTech Connect

    Not Available

    1991-01-01

    A new subchapter would be added to the Internal Revenue Code entitled Carbon Tax on Primary Fossil Fuels. The tax is imposed on coal, petroleum, and natural gas, and is phased in over five years beginning in 1992. The tax on coal is $3.60 per ton in 1992 and climbs to $18.00 per ton in 1996. The tax on petroleum begins at $0.78 per barrel and climbs to $3.90 per barrel in 1996. Natural gas is taxed at $0.096 per MCF in 1992 and $0.48 per MCF in 1996. The bill also describes inflation adjustments.

  3. 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.

  4. Can Soft Drink Taxes Reduce Population Weight?

    PubMed Central

    Fletcher, Jason M.; Frisvold, David

    2009-01-01

    Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude. PMID:20657817

  5. Can Soft Drink Taxes Reduce Population Weight?

    PubMed

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

    2010-01-01

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

  6. 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.

  7. 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

  8. 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.

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

    PubMed

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

    2012-02-01

    The present study investigated the effect of taxing high-energy dense products and subsidizing low-energy dense products on changes in calorie consumption. More specifically, we hypothesized that 'more impulsive' individuals were less influenced by such pricing strategies compared to 'less impulsive' individuals. Contrary to our hypothesis, results showed that 'more impulsive' individuals adjusted their calorie consumption with regard to price changes whereas 'less impulsive' participants were less influenced by price changes. Furthermore, taxing high-energy dense products was more successful in reducing calorie consumption than subsidizing low-energy dense products. PMID:22019544

  10. 31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... collect state income tax obligations. 285.8 Section 285.8 Money and Finance: Treasury Regulations Relating... Offset § 285.8 Offset of tax refund payments to collect state income tax obligations. (a) Definitions... income tax obligation unless otherwise indicated. Debtor as used in this section means a person who...

  11. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  12. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  13. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  14. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  15. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.36 The special tax stamp, receipt for special (occupational) taxes. Upon filing a properly completed and...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... Time for filing returns. * * * * * (g) * * * (3) Transition rule. A Form 4720, for a section 4965 tax... return, statement or list. * * * * * (c) * * * (2) Transition rule. A Form 5330, ``Return of Excise Taxes... Internal Revenue Service 26 CFR Parts 53 and 54 RIN 1545-BG18 Excise Taxes on Prohibited Tax...

  1. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to file tax return... Assessable Penalties § 70.96 Failure to file tax return or to pay tax. (a) Addition to the tax—(1) Failure to file tax return. In the case of failure to file a return required under authority of: (i) Title 26...

  2. 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…

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. Taxes and You. 1999 Edition. An Educational Curriculum on Federal Income Tax.

    ERIC Educational Resources Information Center

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

    This comprehensive educational curriculum aims to teach adults about federal income taxes and the role of taxes in the economy. The unit provides the tools, lessons, and activities to teach information about taxes and tax forms. The lessons build upon each other. Two instructional modules can be used separately as workshop topics, integrated into…

  8. 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…

  9. 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....

  10. 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...

  11. [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.

  12. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... accordance with generally accepted accounting principles. Fines and penalties are not considered taxes. (2... direction after a prompt request. (4) The Environmental Tax found at section 59A of the Internal...

  13. State Action Analysis of Tax Expenditures

    ERIC Educational Resources Information Center

    Brown, Robert Clarke

    1977-01-01

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

  14. Neuromechanical Basis of Kinesiology.

    ERIC Educational Resources Information Center

    Enoka, Roger M.

    This textbook provides a scientific basis for the study of human motion. The eight chapters are organized under three major sections. Part One--The Force-Motion Relationship--contains chapters on (1) motion; (2) force; (3) types of movement analysis. In Part Two--The Simple Joint System--chapters concern (4) simple joint system components; (5)…

  15. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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 § 1.6302-1 Deposit rules for corporation income and...

  16. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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 § 1.6302-1 Deposit rules for corporation income and...

  17. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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 § 1.6302-1 Deposit rules for corporation income and...

  18. 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

    ... 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 § 1.6302-1 Deposit rules for corporation income and...

  19. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding...

  20. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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