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Sample records for administration tax refund

  1. 7 CFR 3.46 - Offset against tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Offset against tax refunds. 3.46 Section 3.46 Agriculture Office of the Secretary of Agriculture DEBT MANAGEMENT Administrative Offset § 3.46 Offset against tax refunds. USDA will take action to effect administrative offset against tax refunds due to...

  2. 47 CFR 1.1951 - Offset against tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Offset against tax refunds. 1.1951 Section 1... Claims Owed the United States Cooperation with the Internal Revenue Service § 1.1951 Offset against tax refunds. The Commission will take action to effect administrative offset against tax refunds due...

  3. 26 CFR 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Credit or refund of manufacturers tax under chapter 32. 48.6416(a)-3 Section 48.6416(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of...

  4. 26 CFR 48.6416(a)-2 - Credit or refund of tax on special fuels.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Credit or refund of tax on special fuels. 48.6416(a)-2 Section 48.6416(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application...

  5. 29 CFR 4903.32 - Tax refund offset procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... CFR 301.6402-6(d)(1)) constitutes a reasonable attempt to notify a debtor. (2) A debtor will have at... 29 Labor 9 2010-07-01 2010-07-01 false Tax refund offset procedures. 4903.32 Section 4903.32 Labor... RULES AND PROCEDURES DEBT COLLECTION Tax Refund Offset § 4903.32 Tax refund offset procedures....

  6. 27 CFR 44.154 - Claim for refund of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Claim for refund of tax. The taxes paid on tobacco products, and cigarette papers and tubes may be... has paid the tax on tobacco products, or cigarette papers or tubes, he may file claim for refund of an..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND...

  7. 20 CFR 408.941 - Will we notify you before we refer an SVB overpayment for tax refund offset?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Will we notify you before we refer an SVB overpayment for tax refund offset? 408.941 Section 408.941 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Tax Refund Offset § 408.941 Will we notify you before...

  8. 20 CFR 408.941 - Will we notify you before we refer an SVB overpayment for tax refund offset?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Will we notify you before we refer an SVB overpayment for tax refund offset? 408.941 Section 408.941 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Tax Refund Offset § 408.941 Will we notify you before...

  9. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C....

  10. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C....

  11. 27 CFR 25.283 - Claims for refund of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... for refund of tax. (a) Beer returned to brewery or voluntarily destroyed at a location other than a brewery. Claims for refund of tax on beer returned to a brewery under the provisions of § 25.213 or voluntarily destroyed at a location other than a brewery shall include: (1) The name and address of the...

  12. 27 CFR 25.283 - Claims for refund of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... for refund of tax. (a) Beer returned to brewery or voluntarily destroyed at a location other than a brewery. Claims for refund of tax on beer returned to a brewery under the provisions of § 25.213 or voluntarily destroyed at a location other than a brewery shall include: (1) The name and address of the...

  13. 27 CFR 25.283 - Claims for refund of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for refund of tax. (a) Beer returned to brewery or voluntarily destroyed at a location other than a brewery. Claims for refund of tax on beer returned to a brewery under the provisions of § 25.213 or voluntarily destroyed at a location other than a brewery shall include: (1) The name and address of the...

  14. 27 CFR 25.283 - Claims for refund of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... for refund of tax. (a) Beer returned to brewery or voluntarily destroyed at a location other than a brewery. Claims for refund of tax on beer returned to a brewery under the provisions of § 25.213 or voluntarily destroyed at a location other than a brewery shall include: (1) The name and address of the...

  15. 27 CFR 25.283 - Claims for refund of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for refund of tax. (a) Beer returned to brewery or voluntarily destroyed at a location other than a brewery. Claims for refund of tax on beer returned to a brewery under the provisions of § 25.213 or voluntarily destroyed at a location other than a brewery shall include: (1) The name and address of the...

  16. 10 CFR 1015.209 - Tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... offset as part of Treasury's mandatory centralized offset at 31 CFR 285.2, Offset of Tax Refund to Collect Past-Due, Legally Enforceable Non-tax Debt. DOE has adopted 31 U.S.C. 3720A and 31 CFR 285.2 in... 10 Energy 4 2010-01-01 2010-01-01 false Tax refund offset. 1015.209 Section 1015.209...

  17. 27 CFR 41.163 - Refund of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Claims General § 41.163 Refund of tax. The taxes paid on tobacco products and cigarette..., and shall include a statement that the tax imposed on tobacco products and cigarette papers and...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 27 CFR 40.283 - Credit or refund 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 Credit or refund of tax. 40.283 Section 40.283 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND...

  4. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  5. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Claims for credit or refund by tax return... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6696-1 Claims for credit or refund by...

  6. 19 CFR 4.24 - Application for refund of tonnage tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.24 Application for refund of tonnage tax. (a) The authority to make refunds in accordance with section 26 of the... special tonnage tax or light money prepared in accordance with this section shall be filed with...

  7. 19 CFR 4.24 - Application for refund of tonnage tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.24 Application for refund of tonnage tax. (a) The authority to make refunds in accordance with section 26 of the... special tonnage tax or light money prepared in accordance with this section shall be filed with...

  8. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b)...

  9. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b)...

  10. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b)...

  11. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b)...

  12. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b)...

  13. 20 CFR 408.945 - When will we suspend tax refund offset?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we suspend tax refund offset? 408... WORLD WAR II VETERANS Underpayments and Overpayments Tax Refund Offset § 408.945 When will we suspend... evidence pursuant to § 408.942(b) of this subpart or request a waiver under § 408.910 of this subpart,...

  14. 26 CFR 31.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6109-2 Tax return... tax return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of...

  15. 26 CFR 31.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6109-2 Tax return... tax return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of...

  16. 26 CFR 31.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6109-2 Tax return... tax return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of...

  17. 19 CFR 24.36 - Refunds of excessive duties, taxes, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... instituted before June 15, 1957; (5) The refund of tax is pursuant to a claim based solely on errors of... and exported or destroyed in accordance with section 558, Tariff Act of 1930, as amended; (8)...

  18. 19 CFR 24.36 - Refunds of excessive duties, taxes, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... instituted before June 15, 1957; (5) The refund of tax is pursuant to a claim based solely on errors of... and exported or destroyed in accordance with section 558, Tariff Act of 1930, as amended; (8)...

  19. 19 CFR 24.36 - Refunds of excessive duties, taxes, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... instituted before June 15, 1957; (5) The refund of tax is pursuant to a claim based solely on errors of... and exported or destroyed in accordance with section 558, Tariff Act of 1930, as amended; (8)...

  20. 26 CFR 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... for returns or claims for refund. (a) In general. Each generation-skipping transfer tax return...

  1. 26 CFR 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... for returns or claims for refund. (a) In general. Each generation-skipping transfer tax return...

  2. 26 CFR 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... for returns or claims for refund. (a) In general. Each generation-skipping transfer tax return...

  3. 26 CFR 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... for returns or claims for refund. (a) In general. Each generation-skipping transfer tax return...

  4. 26 CFR 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... for returns or claims for refund. (a) In general. Each generation-skipping transfer tax return...

  5. 19 CFR 24.36 - Refunds of excessive duties, taxes, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 1 2014-04-01 2014-04-01 false Refunds of excessive duties, taxes, etc. 24.36 Section 24.36 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.36 Refunds of excessive duties, taxes, etc. (a) When it is found upon, or...

  6. 19 CFR 24.36 - Refunds of excessive duties, taxes, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 1 2012-04-01 2012-04-01 false Refunds of excessive duties, taxes, etc. 24.36 Section 24.36 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.36 Refunds of excessive duties, taxes, etc. (a) When it is found upon, or...

  7. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Claims for credit or refund by tax return preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  8. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Claims for credit or refund by tax return preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  9. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Claims for credit or refund by tax return preparers. 56.6696-1 Section 56.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6696-1 Claims for...

  10. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Claims for credit or refund by tax return preparers. 56.6696-1 Section 56.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6696-1 Claims for...

  11. 45 CFR 303.72 - Requests for collection of past-due support by Federal tax refund offset.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Director of any deletion of, or any change in, the arrears balance, if the change is significant according... in order to secure a proper share of the refund. (f) Procedures for contesting in intrastate cases... secure his or her proper share of the refund. If the complaint concerns a joint tax refund which...

  12. 45 CFR 303.72 - Requests for collection of past-due support by Federal tax refund offset.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Director of any deletion of, or any change in, the arrears balance, if the change is significant according... in order to secure a proper share of the refund. (f) Procedures for contesting in intrastate cases... secure his or her proper share of the refund. If the complaint concerns a joint tax refund which...

  13. 45 CFR 303.72 - Requests for collection of past-due support by Federal tax refund offset.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Director of any deletion of, or any change in, the arrears balance, if the change is significant according... in order to secure a proper share of the refund. (f) Procedures for contesting in intrastate cases... secure his or her proper share of the refund. If the complaint concerns a joint tax refund which...

  14. 31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... makes the appropriate credits as provided in 26 U.S.C. 6402(a) and 26 CFR 6402-3(a)(6)(i) for any.... 6402(e) and this section. (2) FMS will compare tax refund payment records, as certified by the IRS... past-due support) which is to be offset under 26 U.S.C. 6402(e) or 26 U.S.C. 6402(f). (2) Reduction...

  15. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... gross income from sources within the United States, including every item of capital gain subject to tax..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Refund of income tax withheld during 1951....

  16. 76 FR 5070 - Offset of Tax Refund Payments To Collect Delinquent State Unemployment Compensation Debts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ...This rule implements the authority added by the SSI Extension for Elderly and Disabled Refugees Act of 2008 (``2008 Act''), as amended by the Claims Resolution Act of 2010 (2010 Act'') to offset overpayments of Federal taxes (referred to as ``tax refund offset'') to collect delinquent State unemployment compensation debts. The Department of the Treasury (Treasury) will incorporate the......

  17. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... 1.6050E-1 Section 1.6050E-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of... individual in any calendar year. (b) Definitions. For purposes of this section— (1) The term refund...

  18. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... 1.6050E-1 Section 1.6050E-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of... individual in any calendar year. (b) Definitions. For purposes of this section— (1) The term refund...

  19. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... 1.6050E-1 Section 1.6050E-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6050E-1 Reporting of State and local... year. (b) Definitions. For purposes of this section— (1) The term refund officer means the officer...

  20. 20 CFR 408.940 - When will we refer an SVB overpayment to the Department of the Treasury for tax refund offset?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... U.S.C. 3720A, as implemented through Department of the Treasury regulations at 31 CFR 285.2. (b) We... ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Tax Refund... after our right to collect the overpayment first accrued....

  1. 27 CFR 70.126 - Date of allowance of refund or credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... refund or credit. 70.126 Section 70.126 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.126 Date of allowance of refund or credit. The date on which the appropriate TTB officer, first certifies...

  2. 27 CFR 70.126 - Date of allowance of refund or credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... refund or credit. 70.126 Section 70.126 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.126 Date of allowance of refund or credit. The date on which the appropriate TTB officer, first certifies...

  3. 27 CFR 70.126 - Date of allowance of refund or credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... refund or credit. 70.126 Section 70.126 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.126 Date of allowance of refund or credit. The date on which the appropriate TTB officer, first certifies...

  4. 27 CFR 70.126 - Date of allowance of refund or credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... refund or credit. 70.126 Section 70.126 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.126 Date of allowance of refund or credit. The date on which the appropriate TTB officer, first certifies...

  5. 36 CFR 1011.11 - How will the Presidio Trust use tax refund offset to collect a debt?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Trust use tax refund offset to collect a debt? (a) Tax refund offset. In most cases, the FMS uses the... § 1011.9(c) of this part. If not already transferred to the FMS under § 1011.9 of this part, the Presidio... requirements of § 1011.4 of this part. The Presidio Trust will certify to the FMS's Treasury Offset Program,...

  6. 36 CFR 1011.11 - How will the Presidio Trust use tax refund offset to collect a debt?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Trust use tax refund offset to collect a debt? (a) Tax refund offset. In most cases, the FMS uses the... § 1011.9(c) of this part. If not already transferred to the FMS under § 1011.9 of this part, the Presidio... requirements of § 1011.4 of this part. The Presidio Trust will certify to the FMS's Treasury Offset Program,...

  7. 36 CFR 1011.11 - How will the Presidio Trust use tax refund offset to collect a debt?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Trust use tax refund offset to collect a debt? (a) Tax refund offset. In most cases, the FMS uses the... § 1011.9(c) of this part. If not already transferred to the FMS under § 1011.9 of this part, the Presidio... requirements of § 1011.4 of this part. The Presidio Trust will certify to the FMS's Treasury Offset Program,...

  8. 36 CFR 1011.11 - How will the Presidio Trust use tax refund offset to collect a debt?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Trust use tax refund offset to collect a debt? (a) Tax refund offset. In most cases, the FMS uses the... § 1011.9(c) of this part. If not already transferred to the FMS under § 1011.9 of this part, the Presidio... requirements of § 1011.4 of this part. The Presidio Trust will certify to the FMS's Treasury Offset Program,...

  9. 36 CFR 1011.11 - How will the Presidio Trust use tax refund offset to collect a debt?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Trust use tax refund offset to collect a debt? (a) Tax refund offset. In most cases, the FMS uses the... § 1011.9(c) of this part. If not already transferred to the FMS under § 1011.9 of this part, the Presidio... requirements of § 1011.4 of this part. The Presidio Trust will certify to the FMS's Treasury Offset Program,...

  10. 26 CFR 1.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund and related...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME... Service in forms, instructions, or other appropriate guidance. (ii) For tax returns or claims for refund... preparer tax identification number or such other number prescribed by the Internal Revenue Service in...

  11. 26 CFR 1.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund and related...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME... Service in forms, instructions, or other appropriate guidance. (ii) For tax returns or claims for refund... preparer tax identification number or such other number prescribed by the Internal Revenue Service in...

  12. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4091-3 Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a)...

  13. 27 CFR 70.262 - Limitations on allowance of credits and refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Limitations § 70.262 Limitations on allowance of credits and refunds. (a) Effect of filing claim. Unless a claim for credit or refund of an overpayment is filed within the period of limitation prescribed in section 6511(a), no credit or refund...

  14. 26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... affecting § 601.105, see the List of CFR Sections Affected, which appears in the Finding Aids section of the... exceeding $200,000 of income, estate, and gift taxes. (3) As to suits for refund, see § 601.103 (c). (4) (5..., credit or abatement; determination of correct tax liability. 601.105 Section 601.105 Internal...

  15. 26 CFR 56.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparers furnishing identifying numbers for returns or claims for refund. 56.6109-1 Section 56.6109-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC...

  16. 26 CFR 56.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparers furnishing identifying numbers for returns or claims for refund. 56.6109-1 Section 56.6109-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC...

  17. Non-refundable tax credits are an inequitable policy instrument for promoting physical activity among Canadian children.

    PubMed

    Spence, John C; Holt, Nicholas L; Sprysak, Christopher J; Spencer-Cavaliere, Nancy; Caulfield, Timothy

    2012-01-01

    A clear income gradient exists for the sport and physical activity (PA) participation of Canadian children. Governments in Canada recently introduced tax credits to alleviate the financial burden associated with registering a child in organized physical activity (including sport). The majority of these credits, including the Children's Fitness Tax Credit, are non-refundable (i.e., reduces the amount of income tax a person pays). Such credits are useful only for individuals who incur a certain level of tax liability. Thus, low-income families who may pay little or no income tax will not benefit from the presence of non-refundable tax credits. In this commentary, we argue that the non-refundable tax credit is inherently inequitable for promoting PA. We suggest that a combination of refundable tax credits and subsidized programming for low-income children would be more equitable than the current approach of the Canadian government and several provinces that are expending approximately $200 million to support these credits. PMID:22905634

  18. 31 CFR 285.8 - Offset of tax refund payments to collect certain debts owed to States.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... U.S.C. 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the... unemployment compensation debt unless otherwise indicated. Debtor means a person who owes a debt. FMS means the... debt. (b) General rule. (1) FMS will offset tax refunds to collect debt under this section...

  19. 31 CFR 285.8 - Offset of tax refund payments to collect certain debts owed to States.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... U.S.C. 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the... unemployment compensation debt unless otherwise indicated. Debtor means a person who owes a debt. FMS means the... debt. (b) General rule. (1) FMS will offset tax refunds to collect debt under this section...

  20. 31 CFR 285.8 - Offset of tax refund payments to collect certain debts owed to States.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... U.S.C. 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the... unemployment compensation debt unless otherwise indicated. Debtor means a person who owes a debt. FMS means the... debt. (b) General rule. (1) FMS will offset tax refunds to collect debt under this section...

  1. Tax Refund Offset Program for Delinquent Student Loans and Child Support Payments. Hearing before the Subcommittee on Oversight of the Internal Revenue Service of the Committee on Finance. United States Senate, Ninety-Eighth Congress, First Session on S. 150.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Committee on Finance.

    This document contains administrative and public witness testimony and prepared statements from the Congressional hearing on the tax refund offset program. Descriptions of the child support enforcement program and of S. 150 (the Collection of Student Loans in Default Act of 1983) are presented. The testimony and prepared statements by…

  2. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a)...

  3. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a)...

  4. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a)...

  5. 27 CFR 70.122 - Authority to make credits or refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122... limitations, may credit any overpayment of tax, including interest thereon, against any outstanding...

  6. 27 CFR 70.122 - Authority to make credits or refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122... limitations, may credit any overpayment of tax, including interest thereon, against any outstanding...

  7. 27 CFR 70.122 - Authority to make credits or refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122... limitations, may credit any overpayment of tax, including interest thereon, against any outstanding...

  8. 27 CFR 70.122 - Authority to make credits or refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122... limitations, may credit any overpayment of tax, including interest thereon, against any outstanding...

  9. 27 CFR 70.122 - Authority to make credits or refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122... limitations, may credit any overpayment of tax, including interest thereon, against any outstanding...

  10. 27 CFR 70.126 - Date of allowance of refund or credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... or credit. 70.126 Section 70.126 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.126 Date of allowance of refund or credit. The date on which the appropriate TTB officer, first certifies...

  11. 27 CFR 70.123 - Claims for credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Claims for credit or refund..., DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.123 Claims for credit...

  12. 26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 20 2014-04-01 2014-04-01 false Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. 601.105 Section 601.105 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES General Procedural Rules...

  13. 31 CFR 285.8 - Offset of tax refund payments to collect certain debts owed to States.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... U.S.C. 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the... and in the time frames provided by Fiscal Service, notify Fiscal Service of any deletion or decrease...-debtor spouse may take in order to secure his or her proper share of the tax refund. See paragraph (f)...

  14. 17 CFR 204.56 - Administrative charges.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Administrative charges. 204.56... DEBT COLLECTION Tax Refund Offset § 204.56 Administrative charges. To the extent permitted by law, all administrative charges incurred in connection with the referral of the debts for tax refund offset will...

  15. 17 CFR 204.56 - Administrative charges.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Administrative charges. 204.56... DEBT COLLECTION Tax Refund Offset § 204.56 Administrative charges. To the extent permitted by law, all administrative charges incurred in connection with the referral of the debts for tax refund offset will...

  16. The Use of Refundable Tax Credits to Increase Low-Income Children's After-School Physical Activity Level

    PubMed Central

    Dunton, Genevieve; Ebin, Vicki J.; Efrat, Merav W.; Efrat, Rafael; Lane, Christianne J.; Plunkett, Scott

    2014-01-01

    Objective The present study investigates the extent to which a refundable tax credit could be used to increase low income children's after-school physical activity levels. Methods An experimental study was conducted evaluating the effectiveness of an intervention offering a simulated refundable tax credit to parents of elementary school-age children (n=130) for enrollment in after-school physical activity programs. A randomized-controlled design was used, with data collected at baseline, immediately following the four month intervention (post-intervention), and six-weeks after the end of the intervention (follow-up). Evaluation measures included: (a) enrollment rate, time spent, weekly participation frequency, duration of enrollment and long term enrollment patterns in after-school physical activity programs; and (b) moderate-to-vigorous physical activity (MVPA). Results The simulated tax credits did not significantly influence low- income children's rates of enrollment in after-school physical activity programs, frequency of participation, time spent in after-school physical activity programs, and overall moderate-to-vigorous intensity physical activity at post-intervention or follow-up. Conclusion The use of refundable tax credits as incentives to increase participation in after-school physical activity programs in low-income families may have limited effectiveness. Lawmakers might consider other methods of fiscal policy to promote physical activity such as direct payment to after-school physical activity program providers for enrolling and serving a low- income child in a qualified program, or improvements to programming and infrastructure. PMID:25184738

  17. 27 CFR 70.262 - Limitations on allowance of credits and refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Limitations § 70.262 Limitations on allowance of credits and refunds. (a) Effect of filing claim. Unless a claim for credit or... credit or refund shall be allowed or made after the expiration of such period. (b) Limit on amount to...

  18. 27 CFR 70.262 - Limitations on allowance of credits and refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Limitations § 70.262 Limitations on allowance of credits and refunds. (a) Effect of filing claim. Unless a claim for credit or... credit or refund shall be allowed or made after the expiration of such period. (b) Limit on amount to...

  19. 27 CFR 70.262 - Limitations on allowance of credits and refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Limitations § 70.262 Limitations on allowance of credits and refunds. (a) Effect of filing claim. Unless a claim for credit or... credit or refund shall be allowed or made after the expiration of such period. (b) Limit on amount to...

  20. 27 CFR 70.262 - Limitations on allowance of credits and refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Limitations § 70.262 Limitations on allowance of credits and refunds. (a) Effect of filing claim. Unless a claim for credit or... credit or refund shall be allowed or made after the expiration of such period. (b) Limit on amount to...

  1. 26 CFR 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... retain a copy or list under section 6695(d) of the Code, failure to file a correct information return... general. A person who is a tax return preparer of any return or claim for refund of tax under Chapter 42... the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b)...

  2. 26 CFR 156.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... list under section 6695(d) of the Code, failure to file a correct information return under section 6695... who is a tax return preparer of any return or claim for refund of tax under section 5881 of the... under section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code,...

  3. 26 CFR 156.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... list under section 6695(d) of the Code, failure to file a correct information return under section 6695... who is a tax return preparer of any return or claim for refund of tax under section 5881 of the... under section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code,...

  4. 26 CFR 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... retain a copy or list under section 6695(d) of the Code, failure to file a correct information return... general. A person who is a tax return preparer of any return or claim for refund of tax under Chapter 42... the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b)...

  5. 26 CFR 156.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... list under section 6695(d) of the Code, failure to file a correct information return under section 6695... who is a tax return preparer of any return or claim for refund of tax under section 5881 of the... under section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code,...

  6. 26 CFR 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... retain a copy or list under section 6695(d) of the Code, failure to file a correct information return... general. A person who is a tax return preparer of any return or claim for refund of tax under Chapter 42... the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b)...

  7. 26 CFR 156.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... list under section 6695(d) of the Code, failure to file a correct information return under section 6695... who is a tax return preparer of any return or claim for refund of tax under section 5881 of the... under section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code,...

  8. 26 CFR 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retain a copy or list under section 6695(d) of the Code, failure to file a correct information return... general. A person who is a tax return preparer of any return or claim for refund of tax under Chapter 42... the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b)...

  9. 26 CFR 156.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... list under section 6695(d) of the Code, failure to file a correct information return under section 6695... who is a tax return preparer of any return or claim for refund of tax under section 5881 of the... under section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code,...

  10. 26 CFR 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... retain a copy or list under section 6695(d) of the Code, failure to file a correct information return... general. A person who is a tax return preparer of any return or claim for refund of tax under Chapter 42... the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b)...

  11. 26 CFR 31.6413(c)-1 - Special refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Special refunds. 31.6413(c)-1 Section 31.6413(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES... Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F,...

  12. 26 CFR 56.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the... return preparer of any return or claim for refund of tax under chapter 41 of subtitle D of the Internal... section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code, failure...

  13. 26 CFR 56.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the... return preparer of any return or claim for refund of tax under chapter 41 of subtitle D of the Internal... section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code, failure...

  14. 26 CFR 55.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., failure to file a correct information return under section 6695(e) of the Code, and negotiation of a check... for refund for other persons. (a) In general. A person who is a tax return preparer of any return or..., failure to sign the return under section 6695(b) of the Code, failure to furnish an identification...

  15. 26 CFR 55.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., failure to file a correct information return under section 6695(e) of the Code, and negotiation of a check... for refund for other persons. (a) In general. A person who is a tax return preparer of any return or..., failure to sign the return under section 6695(b) of the Code, failure to furnish an identification...

  16. 26 CFR 56.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the... return preparer of any return or claim for refund of tax under chapter 41 of subtitle D of the Internal... section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code, failure...

  17. 26 CFR 55.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., failure to file a correct information return under section 6695(e) of the Code, and negotiation of a check... for refund for other persons. (a) In general. A person who is a tax return preparer of any return or..., failure to sign the return under section 6695(b) of the Code, failure to furnish an identification...

  18. 26 CFR 56.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the... return preparer of any return or claim for refund of tax under chapter 41 of subtitle D of the Internal... section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code, failure...

  19. 26 CFR 55.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., failure to file a correct information return under section 6695(e) of the Code, and negotiation of a check... for refund for other persons. (a) In general. A person who is a tax return preparer of any return or..., failure to sign the return under section 6695(b) of the Code, failure to furnish an identification...

  20. 26 CFR 56.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the... return preparer of any return or claim for refund of tax under chapter 41 of subtitle D of the Internal... section 6695(a) of the Code, failure to sign the return under section 6695(b) of the Code, failure...

  1. 26 CFR 55.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., failure to file a correct information return under section 6695(e) of the Code, and negotiation of a check... for refund for other persons. (a) In general. A person who is a tax return preparer of any return or..., failure to sign the return under section 6695(b) of the Code, failure to furnish an identification...

  2. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  3. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  4. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  5. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  6. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  7. 26 CFR 31.6402(a)-1 - Credits or refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE... limitation upon credit or refund of taxes imposed by the Internal Revenue Code of 1954, see § 301.6511(a)-1... credit or refund of any tax imposed by the Internal Revenue Code of 1939, see the regulations...

  8. 26 CFR 31.6402(a)-1 - Credits or refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE... limitation upon credit or refund of taxes imposed by the Internal Revenue Code of 1954, see § 301.6511(a)-1... credit or refund of any tax imposed by the Internal Revenue Code of 1939, see the regulations...

  9. 26 CFR 48.4041-13 - Other credits or refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Other credits or refunds. 48.4041-13 Section 48... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-13 Other credits or refunds. (a) In general. For provisions relating to credit or refund of tax paid on taxable liquid fuel...

  10. 26 CFR 44.6419-1 - Credit or refund generally.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Credit or refund generally. 44.6419-1 Section 44... Application to the Taxes on Wagering § 44.6419-1 Credit or refund generally. (a) Overpayment of wagering tax... refund on Form 843 or take credit for such overpayment against the tax due on a subsequent monthly...

  11. 26 CFR 44.6419-1 - Credit or refund generally.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Credit or refund generally. 44.6419-1 Section... Application to the Taxes on Wagering § 44.6419-1 Credit or refund generally. (a) Overpayment of wagering tax... refund on Form 843 or take credit for such overpayment against the tax due on a subsequent monthly...

  12. 26 CFR 48.4041-13 - Other credits or refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Other credits or refunds. 48.4041-13 Section 48... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-13 Other credits or refunds. (a) In general. For provisions relating to credit or refund of tax paid on taxable liquid fuel...

  13. 26 CFR 48.4041-13 - Other credits or refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Other credits or refunds. 48.4041-13 Section 48... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-13 Other credits or refunds. (a) In general. For provisions relating to credit or refund of tax paid on taxable liquid fuel...

  14. 26 CFR 48.4041-13 - Other credits or refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Other credits or refunds. 48.4041-13 Section 48... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-13 Other credits or refunds. (a) In general. For provisions relating to credit or refund of tax paid on taxable liquid fuel...

  15. 26 CFR 44.6419-1 - Credit or refund generally.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Credit or refund generally. 44.6419-1 Section... Application to the Taxes on Wagering § 44.6419-1 Credit or refund generally. (a) Overpayment of wagering tax... refund on Form 843 or take credit for such overpayment against the tax due on a subsequent monthly...

  16. 26 CFR 44.6419-1 - Credit or refund generally.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Credit or refund generally. 44.6419-1 Section... Application to the Taxes on Wagering § 44.6419-1 Credit or refund generally. (a) Overpayment of wagering tax... refund on Form 843 or take credit for such overpayment against the tax due on a subsequent monthly...

  17. 27 CFR 70.265 - Credits or refunds after period of limitation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Limitations § 70.265 Credits or refunds after..., additional amount, addition to the tax, or assessable penalty) shall be considered erroneous and a credit of... the expiration of such period claim was filed, or (2) In the case of a timely claim, if the credit...

  18. 27 CFR 70.265 - Credits or refunds after period of limitation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Limitations § 70.265 Credits or refunds after..., additional amount, addition to the tax, or assessable penalty) shall be considered erroneous and a credit of... the expiration of such period claim was filed, or (2) In the case of a timely claim, if the credit...

  19. 27 CFR 70.265 - Credits or refunds after period of limitation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Limitations § 70.265 Credits or refunds after..., additional amount, addition to the tax, or assessable penalty) shall be considered erroneous and a credit of... the expiration of such period claim was filed, or (2) In the case of a timely claim, if the credit...

  20. 27 CFR 70.265 - Credits or refunds after period of limitation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Limitations § 70.265 Credits or refunds after..., additional amount, addition to the tax, or assessable penalty) shall be considered erroneous and a credit of... the expiration of such period claim was filed, or (2) In the case of a timely claim, if the credit...

  1. 27 CFR 70.265 - Credits or refunds after period of limitation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Limitations § 70.265 Credits or refunds after..., additional amount, addition to the tax, or assessable penalty) shall be considered erroneous and a credit of... the expiration of such period claim was filed, or (2) In the case of a timely claim, if the credit...

  2. 26 CFR 1.1464-1 - Refunds or credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Refunds or credits. 1.1464-1 Section 1.1464-1...) INCOME TAXES Application of Withholding Provisions § 1.1464-1 Refunds or credits. (a) In general. The refund or credit under chapter 65 of the Code of an overpayment of tax which has actually been...

  3. 26 CFR 1.1464-1 - Refunds or credits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Refunds or credits. 1.1464-1 Section 1.1464-1...) INCOME TAXES (CONTINUED) Application of Withholding Provisions § 1.1464-1 Refunds or credits. (a) In general. The refund or credit under chapter 65 of the Code of an overpayment of tax which has...

  4. 26 CFR 1.1464-1 - Refunds or credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Refunds or credits. 1.1464-1 Section 1.1464-1...) INCOME TAXES (CONTINUED) Application of Withholding Provisions § 1.1464-1 Refunds or credits. (a) In general. The refund or credit under chapter 65 of the Code of an overpayment of tax which has...

  5. 26 CFR 1.1464-1 - Refunds or credits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Refunds or credits. 1.1464-1 Section 1.1464-1...) INCOME TAXES (CONTINUED) Application of Withholding Provisions § 1.1464-1 Refunds or credits. (a) In general. The refund or credit under chapter 65 of the Code of an overpayment of tax which has...

  6. Education Tax Credits: Refundability Critical to Making Credits Helpful to Low-Income Students and Families

    ERIC Educational Resources Information Center

    Saunders, Katherine; Lower-Basch, Elizabeth

    2015-01-01

    Half of all non-loan federal student aid is now offered as tax benefits for educational costs in the form of credits, deductions, and college savings accounts. These benefits help students and families offset the costs of their postsecondary education with tax savings. Yet, as explained in the 2013 report, "Reforming Student Aid: How to…

  7. 5 CFR 179.215 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Refunds. 179.215 Section 179.215 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLAIMS COLLECTION STANDARDS Salary Offset § 179.215 Refunds. (a) The Office shall promptly refund any amounts deducted under...

  8. 5 CFR 179.215 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Refunds. 179.215 Section 179.215 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLAIMS COLLECTION STANDARDS Salary Offset § 179.215 Refunds. (a) The Office shall promptly refund any amounts deducted under the authority of 5 U.S.C. 5514 when: (1) The...

  9. 26 CFR 1.142-3 - Refunding Issues. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Refunding Issues. 1.142-3 Section 1.142-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.142-3 Refunding Issues....

  10. 31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    .... 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the person... collection procedures provided by 26 U.S.C. 6305 and 26 CFR 301.6305-1, relating to the assessment and... 42 U.S.C. 664(a)(3) and 45 CFR 303.72(e), informing the debtor that the State intends to refer...

  11. 31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the person... procedures provided by 26 U.S.C. 6305 and 26 CFR 301.6305-1, relating to the assessment and collection of... provide a written notification to the debtor, pursuant to the provisions of 42 U.S.C. 664(a)(3) and 45...

  12. 31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    .... 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the person... procedures provided by 26 U.S.C. 6305 and 26 CFR 301.6305-1, relating to the assessment and collection of... provide a written notification to the debtor, pursuant to the provisions of 42 U.S.C. 664(a)(3) and 45...

  13. 31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    .... 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the person... procedures provided by 26 U.S.C. 6305 and 26 CFR 301.6305-1, relating to the assessment and collection of... provide a written notification to the debtor, pursuant to the provisions of 42 U.S.C. 664(a)(3) and 45...

  14. 31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    .... 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the person... procedures provided by 26 U.S.C. 6305 and 26 CFR 301.6305-1, relating to the assessment and collection of... provide a written notification to the debtor, pursuant to the provisions of 42 U.S.C. 664(a)(3) and 45...

  15. 10 CFR 205.283 - Applications for refund.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Applications for refund. 205.283 Section 205.283 Energy DEPARTMENT OF ENERGY OIL ADMINISTRATIVE PROCEDURES AND SANCTIONS Special Procedures for Distribution of Refunds § 205.283 Applications for refund. (a) Any person entitled to a refund pursuant to a...

  16. 26 CFR 31.6402(a)-1 - Credits or refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Credits or refunds. 31.6402(a)-1 Section 31... Revenue Code of 1954) § 31.6402(a)-1 Credits or refunds. (a) In general. For regulations under section 6402 of special application to credits or refunds of employment taxes, see §§ 31.6402(a)-2,...

  17. 26 CFR 31.6402(a)-1 - Credits or refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Credits or refunds. 31.6402(a)-1 Section 31... Revenue Code of 1954) § 31.6402(a)-1 Credits or refunds. (a) In general. For regulations under section 6402 of special application to credits or refunds of employment taxes, see §§ 31.6402(a)-2,...

  18. 26 CFR 31.6402(a)-1 - Credits or refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Credits or refunds. 31.6402(a)-1 Section 31... Revenue Code of 1954) § 31.6402(a)-1 Credits or refunds. (a) In general. For regulations under section 6402 of special application to credits or refunds of employment taxes, see §§ 31.6402(a)-2,...

  19. 26 CFR 1.1474-5 - Refunds or credits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Refunds or credits. 1.1474-5 Section 1.1474-5... credits. (a) Refund and credit—(1) In general. Except to the extent otherwise provided in this section, a refund or credit of tax which has actually been withheld at the source at the time of payment...

  20. 27 CFR 70.123 - Claims for credit or refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Claims for credit or... Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.123 Claims for credit or refund. (a) Requirement that claim be filed. (1) Credits or refunds of overpayments may not...

  1. 27 CFR 70.123 - Claims for credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Claims for credit or... Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.123 Claims for credit or refund. (a) Requirement that claim be filed. (1) Credits or refunds of overpayments may not...

  2. 26 CFR 48.6416(b)(1)-1 - Price readjustments causing overpayments of manufacturers tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Price readjustments causing overpayments of manufacturers tax. 48.6416(b)(1)-1 Section 48.6416(b)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative...

  3. 75 FR 30109 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-28

    ... Internal Revenue Service Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC... Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC). The... electronic tax administration issues in support of the overriding goal that paperless filing should be...

  4. 78 FR 32306 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-29

    ... Internal Revenue Service Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC... Electronic Tax Administration Advisory Committee (ETAAC) will be conducted via telephone conference call. The ETAAC will discuss recommendations for electronic tax administration which will be published in...

  5. 75 FR 71188 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-22

    ... Internal Revenue Service Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC... Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC). The... electronic tax administration issues in support of the overriding goal that paperless filing should be...

  6. 45 CFR 303.102 - Collection of overdue support by State income tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... support rights have been assigned under 42 CFR 433.146, and amounts are collected which represent specific... medical support rights have been assigned under 42 CFR 433.146, and amounts are collected which represent... CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT ENFORCEMENT PROGRAM), ADMINISTRATION FOR CHILDREN AND...

  7. 5 CFR 835.607 - Administrative charges.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Administrative charges. 835.607 Section... (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.607 Administrative charges. All administrative charges incurred in connection with the referral of the debts to the IRS will...

  8. 5 CFR 835.607 - Administrative charges.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Administrative charges. 835.607 Section... (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.607 Administrative charges. All administrative charges incurred in connection with the referral of the debts to the IRS will...

  9. 27 CFR 70.91 - Interest on erroneous refund recoverable by suit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... refund recoverable by suit. 70.91 Section 70.91 Alcohol, Tobacco Products and Firearms ALCOHOL AND... erroneous refund recoverable by suit. Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has been erroneously refunded, and which...

  10. 26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL... tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b)...

  11. 26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL... tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b)...

  12. 27 CFR 40.473 - Credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... refund. The taxes paid on cigarette papers and tubes may be credited or refunded (without interest) to a... (5620.8), in duplicate. Claims shall include a statement that the tax imposed on cigarette papers and... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES,...

  13. 27 CFR 70.123 - Claims for credit or refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Claims for credit or refund. 70.123 Section 70.123 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.123 Claims...

  14. 12 CFR 797.12 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Refunds. 797.12 Section 797.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING THE OPERATIONS OF THE NATIONAL CREDIT UNION ADMINISTRATION PROCEDURES FOR DEBT COLLECTION Administrative Offset § 797.12 Refunds. NCUA...

  15. 12 CFR 797.12 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Refunds. 797.12 Section 797.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING THE OPERATIONS OF THE NATIONAL CREDIT UNION ADMINISTRATION PROCEDURES FOR DEBT COLLECTION Administrative Offset § 797.12 Refunds. NCUA...

  16. 12 CFR 797.12 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Refunds. 797.12 Section 797.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING THE OPERATIONS OF THE NATIONAL CREDIT UNION ADMINISTRATION PROCEDURES FOR DEBT COLLECTION Administrative Offset § 797.12 Refunds. NCUA...

  17. 12 CFR 797.12 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Refunds. 797.12 Section 797.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING THE OPERATIONS OF THE NATIONAL CREDIT UNION ADMINISTRATION PROCEDURES FOR DEBT COLLECTION Administrative Offset § 797.12 Refunds. NCUA...

  18. 12 CFR 797.12 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Refunds. 797.12 Section 797.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING THE OPERATIONS OF THE NATIONAL CREDIT UNION ADMINISTRATION PROCEDURES FOR DEBT COLLECTION Administrative Offset § 797.12 Refunds. NCUA...

  19. 40 CFR 13.36 - Administrative charges.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 1 2011-07-01 2011-07-01 false Administrative charges. 13.36 Section... Referral of Debts to IRS for Tax Refund Offset § 13.36 Administrative charges. In accordance with § 13.11, all administrative charges incurred in connection with the referral of a debt to the IRS shall...

  20. 29 CFR 1650.207 - Administrative charges.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 4 2011-07-01 2011-07-01 false Administrative charges. 1650.207 Section 1650.207 Labor... for the Collection of Debts by Federal Tax Refund Offset § 1650.207 Administrative charges. All administrative charges incurred in connection with the referral of a debt to the Treasury and all costs...

  1. 49 CFR 89.39 - Administrative charges.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Referral of Debts to IRS for Tax Refund Offset § 89.39 Administrative charges. In accordance with 4 CFR 102.13, all administrative charges incurred in connection with the referral of the debt to the IRS shall... 49 Transportation 1 2011-10-01 2011-10-01 false Administrative charges. 89.39 Section...

  2. 40 CFR 13.36 - Administrative charges.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Administrative charges. 13.36 Section... Referral of Debts to IRS for Tax Refund Offset § 13.36 Administrative charges. In accordance with § 13.11, all administrative charges incurred in connection with the referral of a debt to the IRS shall...

  3. 29 CFR 1650.207 - Administrative charges.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false Administrative charges. 1650.207 Section 1650.207 Labor... for the Collection of Debts by Federal Tax Refund Offset § 1650.207 Administrative charges. All administrative charges incurred in connection with the referral of a debt to the Treasury and all costs...

  4. 49 CFR 89.39 - Administrative charges.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Referral of Debts to IRS for Tax Refund Offset § 89.39 Administrative charges. In accordance with 4 CFR 102.13, all administrative charges incurred in connection with the referral of the debt to the IRS shall... 49 Transportation 1 2010-10-01 2010-10-01 false Administrative charges. 89.39 Section...

  5. 26 CFR 301.6511(d)-2 - Overpayment of income tax on account of net operating loss or capital loss carrybacks.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of net... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6511(d)-2 Overpayment of income tax on... claim for credit or refund relates to an overpayment of income tax attributable to a net operating...

  6. 10 CFR 205.286 - Limitations on amount of refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 3 2013-01-01 2013-01-01 false Limitations on amount of refunds. 205.286 Section 205.286 Energy DEPARTMENT OF ENERGY OIL ADMINISTRATIVE PROCEDURES AND SANCTIONS Special Procedures for Distribution of Refunds § 205.286 Limitations on amount of refunds. (a) The aggregate amount of all...

  7. 10 CFR 205.286 - Limitations on amount of refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 3 2014-01-01 2014-01-01 false Limitations on amount of refunds. 205.286 Section 205.286 Energy DEPARTMENT OF ENERGY OIL ADMINISTRATIVE PROCEDURES AND SANCTIONS Special Procedures for Distribution of Refunds § 205.286 Limitations on amount of refunds. (a) The aggregate amount of all...

  8. 10 CFR 205.286 - Limitations on amount of refunds.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 3 2012-01-01 2012-01-01 false Limitations on amount of refunds. 205.286 Section 205.286 Energy DEPARTMENT OF ENERGY OIL ADMINISTRATIVE PROCEDURES AND SANCTIONS Special Procedures for Distribution of Refunds § 205.286 Limitations on amount of refunds. (a) The aggregate amount of all...

  9. 26 CFR 1.826-6 - Credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Credit or refund. 1.826-6 Section 1.826-6... Premium Deposits) § 1.826-6 Credit or refund. (a) Notification required. In any case where a taxpayer applies for a credit or refund of taxes paid by it in respect of a taxable year for which the taxpayer...

  10. 26 CFR 1.826-6 - Credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Credit or refund. 1.826-6 Section 1.826-6... Premium Deposits) § 1.826-6 Credit or refund. (a) Notification required. In any case where a taxpayer applies for a credit or refund of taxes paid by it in respect of a taxable year for which the taxpayer...

  11. 26 CFR 1.826-6 - Credit or refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Credit or refund. 1.826-6 Section 1.826-6... Premium Deposits) § 1.826-6 Credit or refund. (a) Notification required. In any case where a taxpayer applies for a credit or refund of taxes paid by it in respect of a taxable year for which the taxpayer...

  12. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the tax return preparer or appraiser that the information is provided under penalty of perjury. (c... 6695(e) and § 1.6695-1(e) (relating to failure to file correct information return), which are asserted... regulations) shall include the following information, verified by a written declaration by the tax...

  13. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the tax return preparer or appraiser that the information is provided under penalty of perjury. (c... 6695(e) and § 1.6695-1(e) (relating to failure to file correct information return), which are asserted... regulations) shall include the following information, verified by a written declaration by the tax...

  14. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the tax return preparer or appraiser that the information is provided under penalty of perjury. (c... 6695(e) and § 1.6695-1(e) (relating to failure to file correct information return), which are asserted... regulations) shall include the following information, verified by a written declaration by the tax...

  15. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the tax return preparer or appraiser that the information is provided under penalty of perjury. (c... 6695(e) and § 1.6695-1(e) (relating to failure to file correct information return), which are asserted... regulations) shall include the following information, verified by a written declaration by the tax...

  16. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the tax return preparer or appraiser that the information is provided under penalty of perjury. (c... 6695(e) and § 1.6695-1(e) (relating to failure to file correct information return), which are asserted... regulations) shall include the following information, verified by a written declaration by the tax...

  17. 26 CFR 1.149(d)-1 - Limitations on advance refundings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Limitations on advance refundings. 1.149(d)-1 Section 1.149(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... advance refunding issue that is, in turn, currently refunded with a tax-exempt issue, the taxable...

  18. 26 CFR 1.149(d)-1 - Limitations on advance refundings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Limitations on advance refundings. 1.149(d)-1 Section 1.149(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... advance refunding issue that is, in turn, currently refunded with a tax-exempt issue, the taxable...

  19. 26 CFR 1.149(d)-1 - Limitations on advance refundings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Limitations on advance refundings. 1.149(d)-1 Section 1.149(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... advance refunding issue that is, in turn, currently refunded with a tax-exempt issue, the taxable...

  20. 26 CFR 1.149(d)-1 - Limitations on advance refundings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Limitations on advance refundings. 1.149(d)-1 Section 1.149(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... advance refunding issue that is, in turn, currently refunded with a tax-exempt issue, the taxable...

  1. 42 CFR 80.46 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Refunds. 80.46 Section 80.46 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES ADMINISTRATIVE FUNCTIONS, PRACTICES, AND PROCEDURES Reserved § 80.46 Refunds....

  2. 77 FR 70879 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-27

    ... Internal Revenue Service Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC... Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC). The primary purpose of ETAAC is to provide an organized public forum for discussion of electronic...

  3. 76 FR 30434 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-25

    ... Internal Revenue Service Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC... Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC). The primary purpose of ETAAC is to provide an organized public forum for discussion of electronic...

  4. 76 FR 6186 - Applications for Membership on the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... Internal Revenue Service Applications for Membership on the Electronic Tax Administration Advisory... membership on the Electronic Tax Administration Advisory Committee (ETAAC). Nominations of qualified... II of the application and include recent examples of specific expertise in e- file security,...

  5. 76 FR 12793 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-08

    ... Internal Revenue Service Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC... Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC).The... electronic tax administration issues in support of the overriding goal that paperless filing should be...

  6. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... uses, that is, the amount of the fund remaining after the payment of all death taxes. Thus, if $50,000... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Effect of death taxes and administration... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  7. 26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... affecting § 601.105, see the List of CFR Sections Affected, which appears in the Finding Aids section of the... are classified for examination at regional service centers. Certain individual income tax returns with... of income (including partnership and fiduciary), estate, gift, excise, employment,...

  8. 31 CFR 285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... overpayment after the IRS makes the appropriate credits as provided in 26 U.S.C. 6402(a) and 26 CFR 6402-3(a... term “person” includes any individual, organization or entity, except another Federal agency. FMS means..., legally enforceable nontax debt shall notify FMS of the amount of such debt for collection by tax...

  9. 31 CFR 285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... overpayment after the IRS makes the appropriate credits as provided in 26 U.S.C. 6402(a) and 26 CFR 6402-3(a... term “person” includes any individual, organization or entity, except another Federal agency. FMS means..., legally enforceable nontax debt shall notify FMS of the amount of such debt for collection by tax...

  10. 31 CFR 285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... overpayment after the IRS makes the appropriate credits as provided in 26 U.S.C. 6402(a) and 26 CFR 6402-3(a... term “person” includes any individual, organization or entity, except another Federal agency. FMS means..., legally enforceable nontax debt shall notify FMS of the amount of such debt for collection by tax...

  11. 31 CFR 285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... overpayment after the IRS makes the appropriate credits as provided in 26 U.S.C. 6402(a) and 26 CFR 6402-3(a... term “person” includes any individual, organization or entity, except another Federal agency. FMS means..., legally enforceable nontax debt shall notify FMS of the amount of such debt for collection by tax...

  12. Recovery Act: Billions of Dollars in Education Credits Appear to Be Erroneous. Treasury Inspector General for Tax Administration. Reference Number: 2011-41-083

    ERIC Educational Resources Information Center

    US Department of the Treasury, 2011

    2011-01-01

    Education credits are available to help offset the costs of higher education for taxpayers, their spouses, and dependents who qualify as eligible students. The American Recovery and Reinvestment Act of 2009 (Recovery Act) amended the Hope Scholarship Tax Credit (Hope Credit) to provide for a refundable tax credit known as the American Opportunity…

  13. 26 CFR 31.6402(a)-2 - Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... social security tax due to having received wages or compensation from multiple employers, the employee... Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por...

  14. 26 CFR 301.6602-1 - Interest on erroneous refund recoverable by suit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Interest on erroneous refund recoverable by... Underpayments § 301.6602-1 Interest on erroneous refund recoverable by suit. Any portion of an internal revenue tax (or any interest, assessable penalty, additional amount, or addition to tax) which has...

  15. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... uses, that is, the amount of the fund remaining after the payment of all death taxes. Thus, if...

  16. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... uses, that is, the amount of the fund remaining after the payment of all death taxes. Thus, if...

  17. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... uses, that is, the amount of the fund remaining after the payment of all death taxes. Thus, if...

  18. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... uses, that is, the amount of the fund remaining after the payment of all death taxes. Thus, if...

  19. 26 CFR 301.6361-1 - Collection and administration of qualified taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Collection and administration of qualified... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Seizure of Property for Collection of Taxes § 301.6361-1 Collection and administration of qualified taxes. (a) In general. In...

  20. 75 FR 14539 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-26

    ...This document contains proposed regulations under section 6109 of the Internal Revenue Code (Code) that provide guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax that they prepare. These proposed regulations provide guidance on the identifying number of a tax return preparer for tax returns and claims for refund filed before and......

  1. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Refund of retirement deductions. 837.501 Section 837.501 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund...

  2. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Refund of retirement deductions. 837.501 Section 837.501 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund...

  3. 75 FR 4631 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-28

    ... implementation of the Internal Revenue Service (IRS) strategy for electronic tax administration. The ETAAC... options and best practices), (8) system integrators (technology providers), (9) academic (marketing,...

  4. 45 CFR 303.72 - Requests for collection of past-due support by Federal tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT ENFORCEMENT PROGRAM), ADMINISTRATION FOR CHILDREN AND... support is owed to or on behalf of a child, or a child and the parent with whom the child is living if the same support order includes support for the child and the parent. (ii) The amount of support is...

  5. 26 CFR 56.6107-1 - Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6107-1 Tax return preparer must furnish copy of... the public charity and retain a completed copy or record in the manner stated in § 1.6107-1 of...

  6. 26 CFR 56.6107-1 - Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6107-1 Tax return preparer must furnish copy of... the public charity and retain a completed copy or record in the manner stated in § 1.6107-1 of...

  7. 5 CFR 179.215 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Refunds. 179.215 Section 179.215 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLAIMS COLLECTION STANDARDS... (unless expressly prohibited by statute or regulation); or (2) An administrative or judicial order...

  8. 26 CFR 301.6402-2 - Claims for credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... internal revenue officer to whom the tax was paid or with the assistant regional Commissioner (alcohol... Operations if the tax was paid to him or (ii) with the assistant regional Commissioner (alcohol, tobacco, and... income taxes, all claims by taxpayers for the refunding of taxes, interest, penalties, and additions...

  9. 26 CFR 301.6402-2 - Claims for credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... internal revenue officer to whom the tax was paid or with the assistant regional Commissioner (alcohol... Operations if the tax was paid to him or (ii) with the assistant regional Commissioner (alcohol, tobacco, and... income taxes, all claims by taxpayers for the refunding of taxes, interest, penalties, and additions...

  10. 26 CFR 301.6402-2 - Claims for credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... internal revenue officer to whom the tax was paid or with the assistant regional Commissioner (alcohol... Operations if the tax was paid to him or (ii) with the assistant regional Commissioner (alcohol, tobacco, and... income taxes, all claims by taxpayers for the refunding of taxes, interest, penalties, and additions...

  11. 26 CFR 301.6402-2 - Claims for credit or refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... internal revenue officer to whom the tax was paid or with the assistant regional Commissioner (alcohol... Operations if the tax was paid to him or (ii) with the assistant regional Commissioner (alcohol, tobacco, and... income taxes, all claims by taxpayers for the refunding of taxes, interest, penalties, and additions...

  12. 76 FR 64428 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-18

    ... Internal Revenue Service Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC... Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC).The primary purpose of ETAAC is to provide an organized public forum for discussion of electronic...

  13. 77 FR 31441 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-25

    ... Internal Revenue Service Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC... Internal Revenue Service established the Electronic Tax Administration Advisory Committee (ETAAC).The primary purpose of ETAAC is to provide an organized public forum for discussion of electronic...

  14. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Floor stocks credit or refund. 48.6412-1 Section... of Special Application to Retailers and Manufacturers Taxes § 48.6412-1 Floor stocks credit or refund... by dealers as floor stocks on October 1, 1988. See § 48.6412-2 for definitions of the following...

  15. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Floor stocks credit or refund. 48.6412-1... of Special Application to Retailers and Manufacturers Taxes § 48.6412-1 Floor stocks credit or refund... by dealers as floor stocks on October 1, 1988. See § 48.6412-2 for definitions of the following...

  16. 29 CFR 1949.5 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Refunds. 1949.5 Section 1949.5 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) OFFICE OF TRAINING AND EDUCATION, OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION OSHA Training...

  17. 29 CFR 1949.5 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Refunds. 1949.5 Section 1949.5 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) OFFICE OF TRAINING AND EDUCATION, OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION OSHA Training...

  18. Health insurance tax credits for workers: an efficient and effective administrative system.

    PubMed

    Etheredge, L

    2001-09-01

    This paper proposes an administrative system for health insurance tax credits for workers that would be efficient and effective. It features payroll deductions and automatic enrollment, which are proven methods to yield high enrollments at low cost. PMID:12856673

  19. 26 CFR 301.6405-1 - Reports of refunds and credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Joint Committee on Taxation of proposed refunds or credits in excess of $100,000 of any income tax (including any qualified State individual income tax collected by the Federal Government), war profits tax... Section 301.6405-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  20. Administrative costs for advance payment of health coverage tax credits: an initial analysis.

    PubMed

    Dorn, Stan

    2007-03-01

    Health Coverage Tax Credits (HCTCs), created under the Trade Act of 2002, pay 65 percent of health insurance premiums for certain workers displaced by international trade and early retirees. These credits can be paid directly to insurers when monthly premiums are due, in advance of annual tax return filing. While HCTC administrative costs have fallen significantly since program start-ups, they still comprise approximately 34 percent of total spending. Changes to the HCTC program could lower administrative costs, but the size of the resulting savings is unknown. These findings have important implications for any future tax credit plan intended to cover the uninsured. PMID:17419151

  1. 76 FR 34017 - Claims for Credit or Refund

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-10

    ... employment tax refund claims were published in the Federal Register (73 FR 37371). Those final regulations... 528 (33 FR 5354) (Aug. 4, 1968), revised paragraph (a)(2) of Sec. 301.6402-2 to distinguish between..., 1976-1 CB 384 (41 FR 11019) (Mar. 16, 1976), revised paragraph (c) of Sec. 301.6402-2 to...

  2. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January...

  3. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January...

  4. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January...

  5. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January...

  6. 77 FR 13388 - Treasury Inspector General for Tax Administration; Privacy Act of 1974: Computer Matching Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-06

    ... Treasury Inspector General for Tax Administration; Privacy Act of 1974: Computer Matching Program AGENCY... conduct of TIGTA's computer matching program. DATES: Effective Date: April 5, 2012. ADDRESSES: Comments or... Administration, (202) 622-4068. SUPPLEMENTARY INFORMATION: TIGTA's computer matching program assists in...

  7. 5 CFR 837.306 - Refund of lump-sum credit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Refund of lump-sum credit. 837.306 Section 837.306 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Coverage and Contributions § 837.306 Refund of...

  8. 26 CFR 157.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... correct information return under section 6695(e) of the Code, and negotiation of a check under section... for other persons. (a) In general. A person who is a tax return preparer of any return or claim for... failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the...

  9. 26 CFR 157.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... correct information return under section 6695(e) of the Code, and negotiation of a check under section... for other persons. (a) In general. A person who is a tax return preparer of any return or claim for... failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the...

  10. 26 CFR 157.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... correct information return under section 6695(e) of the Code, and negotiation of a check under section... for other persons. (a) In general. A person who is a tax return preparer of any return or claim for... failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the...

  11. 26 CFR 157.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... correct information return under section 6695(e) of the Code, and negotiation of a check under section... for other persons. (a) In general. A person who is a tax return preparer of any return or claim for... failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the...

  12. 26 CFR 157.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... correct information return under section 6695(e) of the Code, and negotiation of a check under section... for other persons. (a) In general. A person who is a tax return preparer of any return or claim for... failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the...

  13. 26 CFR 1.72-7 - Adjustment in investment where a contract contains a refund feature.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 26 CFR 1.667-1 - Denial of refund to trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Before January 1, 1969 § 1.667-1 Denial of refund to trusts. (a) If an amount is deemed under section 666... computing the amount of taxes deemed distributed under section 666(c). (b) Paragraph (a) of this section may... distribution of $8,840. Under section 666(b), the total taxes for 1954 attributable to the undistributed...

  15. 21 CFR 1004.4 - Plans for refunding the cost of electronic products.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 21 Food and Drugs 8 2013-04-01 2013-04-01 false Plans for refunding the cost of electronic products. 1004.4 Section 1004.4 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR REPLACEMENT OF ELECTRONIC PRODUCTS § 1004.4 Plans for refunding the cost...

  16. 46 CFR 502.271 - Special docket application for permission to refund or waive freight charges.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 9 2011-10-01 2011-10-01 false Special docket application for permission to refund or waive freight charges. 502.271 Section 502.271 Shipping FEDERAL MARITIME COMMISSION GENERAL AND ADMINISTRATIVE PROVISIONS RULES OF PRACTICE AND PROCEDURE Refund or Waiver of Freight Charges § 502.271 Special docket application for permission to...

  17. 21 CFR 1309.12 - Time and method of payment; refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Time and method of payment; refund. 1309.12 Section 1309.12 Food and Drugs DRUG ENFORCEMENT ADMINISTRATION, DEPARTMENT OF JUSTICE REGISTRATION OF... Reregistration § 1309.12 Time and method of payment; refund. (a) For each application for registration...

  18. 26 CFR 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... return or claim for refund of generation-skipping transfer tax under chapter 13 of subtitle B of...

  19. 26 CFR 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... return or claim for refund of generation-skipping transfer tax under chapter 13 of subtitle B of...

  20. 26 CFR 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... return or claim for refund of generation-skipping transfer tax under chapter 13 of subtitle B of...

  1. 26 CFR 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... return or claim for refund of generation-skipping transfer tax under chapter 13 of subtitle B of...

  2. 26 CFR 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... return or claim for refund of generation-skipping transfer tax under chapter 13 of subtitle B of...

  3. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee...

  4. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee...

  5. 18 CFR 154.501 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Refunds. 154.501 Section 154.501 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER NATURAL GAS ACT RATE SCHEDULES AND TARIFFS Refunds and Reports § 154.501 Refunds. (a) Refund Obligation. (1) Any...

  6. 18 CFR 154.501 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Refunds. 154.501 Section 154.501 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER NATURAL GAS ACT RATE SCHEDULES AND TARIFFS Refunds and Reports § 154.501 Refunds. (a) Refund Obligation. (1) Any...

  7. 26 CFR 301.6326-1 - Administrative appeal of the erroneous filing of notice of federal tax lien.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Administrative appeal of the erroneous filing of notice of federal tax lien. 301.6326-1 Section 301.6326-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Collection General Provisions §...

  8. 26 CFR 301.6326-1 - Administrative appeal of the erroneous filing of notice of federal tax lien.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Administrative appeal of the erroneous filing of notice of federal tax lien. 301.6326-1 Section 301.6326-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Collection General Provisions §...

  9. 41 CFR 102-118.630 - How must a TSP refund amounts due to GSA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... must promptly refund amounts due to GSA, preferably by EFT. If an EFT is not used, checks must be made... Services Administration P.O. Box 93746 Chicago, IL 60673 (b) If an EFT address is needed, please...

  10. 26 CFR 31.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6060-1 Reporting requirements for tax return... claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal...

  11. 26 CFR 31.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6060-1 Reporting requirements for tax return... claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal...

  12. 26 CFR 31.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6060-1 Reporting requirements for tax return... claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal...

  13. 26 CFR 31.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6060-1 Reporting requirements for tax return... claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal...

  14. 26 CFR 31.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6060-1 Reporting requirements for tax return... claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal...

  15. 26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... receive with respect to the engagement of preparing the return or claim for refund or providing tax advice... preparer receives from the firm that can be reasonably allocated to the engagement of preparing the return... engagement of preparing the return or claim for refund or providing tax advice (including research...

  16. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Furnishing identifying number of income tax... Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income tax return preparer. (a) Furnishing identifying number. For returns or claims for refund filed prior to January...

  17. 10 CFR 205.286 - Limitations on amount of refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 3 2011-01-01 2011-01-01 false Limitations on amount of refunds. 205.286 Section 205.286 Energy DEPARTMENT OF ENERGY OIL ADMINISTRATIVE PROCEDURES AND SANCTIONS Special Procedures for... to be remitted pursuant to the relevant DOE enforcement order, plus any accumulated interest,...

  18. 10 CFR 205.286 - Limitations on amount of refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Limitations on amount of refunds. 205.286 Section 205.286 Energy DEPARTMENT OF ENERGY OIL ADMINISTRATIVE PROCEDURES AND SANCTIONS Special Procedures for... to be remitted pursuant to the relevant DOE enforcement order, plus any accumulated interest,...

  19. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., any interest, penalties, and administrative costs as determined appropriate under 31 CFR 901.9. (d... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment Program General Provisions § 4288.134 Refunds and interest payments. An eligible advanced biofuel...

  20. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., any interest, penalties, and administrative costs as determined appropriate under 31 CFR 901.9. (d... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment Program General Provisions § 4288.134 Refunds and interest payments. An eligible advanced biofuel...

  1. 27 CFR 46.5 - Conditions to allowance of credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Conditions to allowance of credit or refund. 46.5 Section 46.5 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND...

  2. 27 CFR 31.67 - Persons returning liquors for credit, refund, or exchange.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Persons returning liquors for credit, refund, or exchange. 31.67 Section 31.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS ALCOHOL BEVERAGE DEALERS Exemptions and Exceptions Persons Who Are Not Dealers...

  3. 26 CFR 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for purposes other than tax administration. 301.6103(l)-1 Section 301.6103(l)-1 Internal Revenue... ADMINISTRATION Information and Returns Returns and Records § 301.6103(l)-1 Disclosure of returns and return... provisions of section 6103(l) of the Internal Revenue Code, the term agent includes a contractor....

  4. 26 CFR 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... for purposes other than tax administration. 301.6103(l)-1 Section 301.6103(l)-1 Internal Revenue... ADMINISTRATION Information and Returns Returns and Records § 301.6103(l)-1 Disclosure of returns and return... provisions of section 6103(l) of the Internal Revenue Code, the term agent includes a contractor....

  5. 26 CFR 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... for purposes other than tax administration. 301.6103(l)-1 Section 301.6103(l)-1 Internal Revenue... ADMINISTRATION Information and Returns Returns and Records § 301.6103(l)-1 Disclosure of returns and return... provisions of section 6103(l) of the Internal Revenue Code, the term agent includes a contractor....

  6. 26 CFR 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... for purposes other than tax administration. 301.6103(l)-1 Section 301.6103(l)-1 Internal Revenue... ADMINISTRATION Information and Returns Returns and Records § 301.6103(l)-1 Disclosure of returns and return... provisions of section 6103(l) of the Internal Revenue Code, the term agent includes a contractor....

  7. 26 CFR 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for purposes other than tax administration. 301.6103(l)-1 Section 301.6103(l)-1 Internal Revenue... ADMINISTRATION Information and Returns Returns and Records § 301.6103(l)-1 Disclosure of returns and return... provisions of section 6103(l) of the Internal Revenue Code, the term agent includes a contractor....

  8. 37 CFR 2.209 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... and 31 CFR part 208), or instruct the Office that refunds are to be credited to a deposit account, the... RULES OF PRACTICE IN TRADEMARK CASES Fees and Payment of Money in Trademark Cases § 2.209 Refunds....

  9. 38 CFR 1.967 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... CFR 21.4009(f)). (c) The regulatory provisions concerning refunds of indebtedness collected by the..., transportation, and relocation expenses and allowances are set forth in 4 CFR Parts 91 and 92. (d) Refund of the... Referrals to Gao, Department of Justice, Or Irs § 1.967 Refunds. (a) Except as provided in paragraph (c)...

  10. 38 CFR 1.967 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... CFR 21.4009(f)). (c) The regulatory provisions concerning refunds of indebtedness collected by the..., transportation, and relocation expenses and allowances are set forth in 4 CFR Parts 91 and 92. (d) Refund of the... Referrals to Gao, Department of Justice, Or Irs § 1.967 Refunds. (a) Except as provided in paragraph (c)...

  11. 45 CFR 607.9 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF...

  12. 7 CFR 3.86 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Refunds. 3.86 Section 3.86 Agriculture Office of the Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.86 Refunds. USDA will refund promptly to the appropriate individual amounts offset under these regulations when: (a) A debt is waived...

  13. 22 CFR 1007.9 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Refunds. 1007.9 Section 1007.9 Foreign Relations INTER-AMERICAN FOUNDATION SALARY OFFSET § 1007.9 Refunds. (a) The Inter-American Foundation will refund promptly any amounts deducted to satisfy debts owed to the IAF when the debt is waived, found not owed...

  14. 22 CFR 1007.9 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Refunds. 1007.9 Section 1007.9 Foreign Relations INTER-AMERICAN FOUNDATION SALARY OFFSET § 1007.9 Refunds. (a) The Inter-American Foundation will refund promptly any amounts deducted to satisfy debts owed to the IAF when the debt is waived, found not owed...

  15. 22 CFR 1007.9 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Refunds. 1007.9 Section 1007.9 Foreign Relations INTER-AMERICAN FOUNDATION SALARY OFFSET § 1007.9 Refunds. (a) The Inter-American Foundation will refund promptly any amounts deducted to satisfy debts owed to the IAF when the debt is waived, found not owed...

  16. 22 CFR 1007.9 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Refunds. 1007.9 Section 1007.9 Foreign Relations INTER-AMERICAN FOUNDATION SALARY OFFSET § 1007.9 Refunds. (a) The Inter-American Foundation will refund promptly any amounts deducted to satisfy debts owed to the IAF when the debt is waived, found...

  17. 22 CFR 1007.9 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Refunds. 1007.9 Section 1007.9 Foreign Relations INTER-AMERICAN FOUNDATION SALARY OFFSET § 1007.9 Refunds. (a) The Inter-American Foundation will refund promptly any amounts deducted to satisfy debts owed to the IAF when the debt is waived, found not owed...

  18. 44 CFR 62.5 - Premium refund.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Premium refund. 62.5 Section... OF CLAIMS Issuance of Policies § 62.5 Premium refund. A Standard Flood Insurance Policyholder whose... has been paid or is pending, the full premium shall be refunded for the current policy year, and...

  19. 44 CFR 62.5 - Premium refund.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 44 Emergency Management and Assistance 1 2012-10-01 2011-10-01 true Premium refund. 62.5 Section... OF CLAIMS Issuance of Policies § 62.5 Premium refund. A Standard Flood Insurance Policyholder whose... has been paid or is pending, the full premium shall be refunded for the current policy year, and...

  20. 47 CFR 76.942 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... reasonable. An operator's liability for refunds shall be based on the difference between the old bundled... not in compliance with the Commission's rules, the operator's refund liability shall be based on the... liability for refunds in limited to a one-year period, except that an operator that fails to comply with...

  1. 45 CFR 607.9 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 3 2011-10-01 2011-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF...

  2. 45 CFR 607.9 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 3 2013-10-01 2013-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF...

  3. 45 CFR 607.9 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 3 2014-10-01 2014-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF...

  4. 45 CFR 607.9 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 3 2012-10-01 2012-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF...

  5. Tax Refund Theft Prevention Act of 2014

    THOMAS, 113th Congress

    Sen. Hatch, Orrin G. [R-UT

    2014-07-31

    07/31/2014 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5222-5224) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. The Effect of Administrative Pay and Local Property Taxes on Student Achievement Scores: Evidence from New Jersey Public Schools

    ERIC Educational Resources Information Center

    Mensah, Yaw M.; Schoderbek, Michael P.; Sahay, Savita P.

    2013-01-01

    We theorized that student test score performance will be positively related to the percentage of school district revenues raised from local taxes and with salary levels of school district administrators. Using both fixed and random effects panel analyses, we examine data for 217 Kindergarten-to-Grade 12 school districts in New Jersey for the years…

  8. 27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... provisions relating to the evidence required in support of a claim for credit or refund, see 27 CFR § 70.123... further manufacture and causing overpayments of tax. 53.180 Section 53.180 Alcohol, Tobacco Products and... Application to Manufacturers Taxes § 53.180 Tax-paid articles used for further manufacture and...

  9. 27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... provisions relating to the evidence required in support of a claim for credit or refund, see 27 CFR § 70.123... further manufacture and causing overpayments of tax. 53.180 Section 53.180 Alcohol, Tobacco Products and... Application to Manufacturers Taxes § 53.180 Tax-paid articles used for further manufacture and...

  10. 27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... provisions relating to the evidence required in support of a claim for credit or refund, see 27 CFR § 70.123... further manufacture and causing overpayments of tax. 53.180 Section 53.180 Alcohol, Tobacco Products and... Application to Manufacturers Taxes § 53.180 Tax-paid articles used for further manufacture and...

  11. 27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... provisions relating to the evidence required in support of a claim for credit or refund, see 27 CFR § 70.123... further manufacture and causing overpayments of tax. 53.180 Section 53.180 Alcohol, Tobacco Products and... Application to Manufacturers Taxes § 53.180 Tax-paid articles used for further manufacture and...

  12. 27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... provisions relating to the evidence required in support of a claim for credit or refund, see 27 CFR § 70.123... further manufacture and causing overpayments of tax. 53.180 Section 53.180 Alcohol, Tobacco Products and... Application to Manufacturers Taxes § 53.180 Tax-paid articles used for further manufacture and...

  13. 78 FR 40142 - Office of Managing Director Creates Docket for Petitions Seeking Review of Application Fee Refund...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-03

    ...The Office of Managing Director has created the new docket shown above for petitions seeking review of application fee refund denials. Consolidating all these related pleadings in a separate docket will promote administrative efficiency and enhance public accessibility to these...

  14. 76 FR 13629 - Revised Draft Guidance for Industry on User Fee Waivers, Reductions, and Refunds for Drug and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-14

    ..., Reductions, and Refunds for Drug and Biological Products; Availability AGENCY: Food and Drug Administration... and Biological Products.'' This revised draft guidance provides recommendations to applicants... Drug and Biological Products.'' This revised draft guidance provides recommendations for...

  15. 7 CFR 1951.13 - Overpayments and refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Overpayments and refunds. (a) The Finance Office will mail any overpayment refund check to the County... Office records show that a refund is not due, however, the County Supervisor will forward any request...

  16. 7 CFR 1951.13 - Overpayments and refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Overpayments and refunds. (a) The Finance Office will mail any overpayment refund check to the County... Office records show that a refund is not due, however, the County Supervisor will forward any request...

  17. 7 CFR 1951.13 - Overpayments and refunds.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Overpayments and refunds. (a) The Finance Office will mail any overpayment refund check to the County... Office records show that a refund is not due, however, the County Supervisor will forward any request...

  18. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  19. 26 CFR 1.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers... return preparers. (a) In general. (1) Each person who employs one or more signing tax return preparers to prepare any return of tax or claim for refund of tax, other than for the person, at any time during...

  20. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  1. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  2. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  3. 26 CFR 26.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER... preparer of any return or claim for refund of generation-skipping transfer tax under chapter 13 of...

  4. 26 CFR 26.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER... preparer of any return or claim for refund of generation-skipping transfer tax under chapter 13 of...

  5. 26 CFR 26.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER... preparer of any return or claim for refund of generation-skipping transfer tax under chapter 13 of...

  6. 26 CFR 26.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER... preparer of any return or claim for refund of generation-skipping transfer tax under chapter 13 of...

  7. 26 CFR 26.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER... preparer of any return or claim for refund of generation-skipping transfer tax under chapter 13 of...

  8. Targeted axonal import (TAxI) peptide delivers functional proteins into spinal cord motor neurons after peripheral administration.

    PubMed

    Sellers, Drew L; Bergen, Jamie M; Johnson, Russell N; Back, Heidi; Ravits, John M; Horner, Philip J; Pun, Suzie H

    2016-03-01

    A significant unmet need in treating neurodegenerative disease is effective methods for delivery of biologic drugs, such as peptides, proteins, or nucleic acids into the central nervous system (CNS). To date, there are no operative technologies for the delivery of macromolecular drugs to the CNS via peripheral administration routes. Using an in vivo phage-display screen, we identify a peptide, targeted axonal import (TAxI), that enriched recombinant bacteriophage accumulation and delivered protein cargo into spinal cord motor neurons after intramuscular injection. In animals with transected peripheral nerve roots, TAxI delivery into motor neurons after peripheral administration was inhibited, suggesting a retrograde axonal transport mechanism for delivery into the CNS. Notably, TAxI-Cre recombinase fusion proteins induced selective recombination and tdTomato-reporter expression in motor neurons after intramuscular injections. Furthermore, TAxI peptide was shown to label motor neurons in the human tissue. The demonstration of a nonviral-mediated delivery of functional proteins into the spinal cord establishes the clinical potential of this technology for minimally invasive administration of CNS-targeted therapeutics. PMID:26888285

  9. Targeted axonal import (TAxI) peptide delivers functional proteins into spinal cord motor neurons after peripheral administration

    PubMed Central

    Sellers, Drew L.; Bergen, Jamie M.; Johnson, Russell N.; Back, Heidi; Ravits, John M.; Horner, Philip J.; Pun, Suzie H.

    2016-01-01

    A significant unmet need in treating neurodegenerative disease is effective methods for delivery of biologic drugs, such as peptides, proteins, or nucleic acids into the central nervous system (CNS). To date, there are no operative technologies for the delivery of macromolecular drugs to the CNS via peripheral administration routes. Using an in vivo phage-display screen, we identify a peptide, targeted axonal import (TAxI), that enriched recombinant bacteriophage accumulation and delivered protein cargo into spinal cord motor neurons after intramuscular injection. In animals with transected peripheral nerve roots, TAxI delivery into motor neurons after peripheral administration was inhibited, suggesting a retrograde axonal transport mechanism for delivery into the CNS. Notably, TAxI-Cre recombinase fusion proteins induced selective recombination and tdTomato-reporter expression in motor neurons after intramuscular injections. Furthermore, TAxI peptide was shown to label motor neurons in the human tissue. The demonstration of a nonviral-mediated delivery of functional proteins into the spinal cord establishes the clinical potential of this technology for minimally invasive administration of CNS-targeted therapeutics. PMID:26888285

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 42 CFR 408.88 - Refund of group payments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following...

  16. 42 CFR 408.88 - Refund of group payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following...

  17. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... under 31 CFR 901.9. (d) When a refund is due, it shall be paid promptly. If a refund is not made... 7 Agriculture 15 2014-01-01 2014-01-01 false Refunds and interest payments. 4288.134 Section 4288... Program General Provisions Payment Provisions § 4288.134 Refunds and interest payments. An...

  18. 22 CFR 23.3 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Refunds. 23.3 Section 23.3 Foreign Relations DEPARTMENT OF STATE FEES AND FUNDS FINANCE AND ACCOUNTING § 23.3 Refunds. (a) Rectifications and readjustments. See § 22.6 of this chapter for outline of circumstances under which fees which have...

  19. 48 CFR 5252.242-9000 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Refunds. 5252.242-9000 Section 5252.242-9000 Federal Acquisition Regulations System DEPARTMENT OF THE NAVY ACQUISITION.... As prescribed in 5242.9000 insert the following clause: Refunds (Spares and Support Equipment)...

  20. 48 CFR 5252.242-9000 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Refunds. 5252.242-9000 Section 5252.242-9000 Federal Acquisition Regulations System DEPARTMENT OF THE NAVY ACQUISITION.... As prescribed in 5242.9000 insert the following clause: Refunds (Spares and Support Equipment)...

  1. 7 CFR 1210.520 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE WATERMELON RESEARCH AND PROMOTION... watermelons during any calendar year shall be entitled to apply for a refund of the assessments paid in an... watermelons were actually imported. The refund application form shall contain the following information:...

  2. 7 CFR 1210.520 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE WATERMELON RESEARCH AND PROMOTION... watermelons during any calendar year shall be entitled to apply for a refund of the assessments paid in an... watermelons were actually imported. The refund application form shall contain the following information:...

  3. 7 CFR 1210.520 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE WATERMELON RESEARCH AND PROMOTION... watermelons during any calendar year shall be entitled to apply for a refund of the assessments paid in an... watermelons were actually imported. The refund application form shall contain the following information:...

  4. 7 CFR 1210.520 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE WATERMELON RESEARCH AND PROMOTION... watermelons during any calendar year shall be entitled to apply for a refund of the assessments paid in an... watermelons were actually imported. The refund application form shall contain the following information:...

  5. 7 CFR 1210.520 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE WATERMELON RESEARCH AND PROMOTION... watermelons during any calendar year shall be entitled to apply for a refund of the assessments paid in an... watermelons were actually imported. The refund application form shall contain the following information:...

  6. 45 CFR 1179.9 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 3 2011-10-01 2011-10-01 false Refunds. 1179.9 Section 1179.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.9 Refunds. (a) The National Endowment for the...

  7. 45 CFR 1179.9 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Refunds. 1179.9 Section 1179.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.9 Refunds. (a) The National Endowment for the...

  8. 45 CFR 1179.9 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 3 2014-10-01 2014-10-01 false Refunds. 1179.9 Section 1179.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.9 Refunds. (a) The National Endowment for the...

  9. 45 CFR 1179.9 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 3 2013-10-01 2013-10-01 false Refunds. 1179.9 Section 1179.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.9 Refunds. (a) The National Endowment for the...

  10. 45 CFR 1179.9 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 3 2012-10-01 2012-10-01 false Refunds. 1179.9 Section 1179.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.9 Refunds. (a) The National Endowment for the...

  11. Court finds implied power to order refunds

    SciTech Connect

    Not Available

    1993-02-01

    The Oregon Court of Appeals has ruled that the state Public Utility Commission may require refunds of excess revenues collected under temporary rates that are subsequently found illegal, and that such refunds do not violate the rule against retroactive ratemaking. The case involved a 1989 order directing Pacific Northwest Bell Telephone Co. to refund a $10 million over-collection to customers. The Commission had defended its authority to force refunds of interim rates. The appeals court rejected the Commission's rationale, but upheld the refund order. It explained that Pacific Northwest was not entitled to keep excess revenues collected under an interim rate schedule that did not comply with its authorized revenue level. One judge dissented.

  12. 26 CFR 301.6402-3T - Special rules applicable to income tax (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... must be attached to the return. For purposes of claiming a refund, the Form 8805 or other...

  13. 29 CFR 102.170 - Agency referral to IRS for tax referral effect; Agency responsibilities.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 2 2011-07-01 2011-07-01 false Agency referral to IRS for tax referral effect; Agency responsibilities. 102.170 Section 102.170 Labor Regulations Relating to Labor NATIONAL LABOR RELATIONS BOARD RULES AND REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.170 Agency referral to IRS for tax...

  14. 29 CFR 102.170 - Agency referral to IRS for tax referral effect; Agency responsibilities.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 2 2013-07-01 2013-07-01 false Agency referral to IRS for tax referral effect; Agency responsibilities. 102.170 Section 102.170 Labor Regulations Relating to Labor NATIONAL LABOR RELATIONS BOARD RULES AND REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.170 Agency referral to IRS for tax...

  15. 29 CFR 102.170 - Agency referral to IRS for tax referral effect; Agency responsibilities.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Agency referral to IRS for tax referral effect; Agency responsibilities. 102.170 Section 102.170 Labor Regulations Relating to Labor NATIONAL LABOR RELATIONS BOARD RULES AND REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.170 Agency referral to IRS for tax...

  16. 29 CFR 102.170 - Agency referral to IRS for tax referral effect; Agency responsibilities.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 2 2012-07-01 2012-07-01 false Agency referral to IRS for tax referral effect; Agency responsibilities. 102.170 Section 102.170 Labor Regulations Relating to Labor NATIONAL LABOR RELATIONS BOARD RULES AND REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.170 Agency referral to IRS for tax...

  17. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....2016-1 Section 20.2016-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  18. 21 CFR 1004.1 - Manufacturer's obligation to repair, replace, or refund cost of electronic products.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 21 Food and Drugs 8 2013-04-01 2013-04-01 false Manufacturer's obligation to repair, replace, or refund cost of electronic products. 1004.1 Section 1004.1 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR REPLACEMENT OF ELECTRONIC PRODUCTS §...

  19. 21 CFR 1004.1 - Manufacturer's obligation to repair, replace, or refund cost of electronic products.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 21 Food and Drugs 8 2014-04-01 2014-04-01 false Manufacturer's obligation to repair, replace, or refund cost of electronic products. 1004.1 Section 1004.1 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR...

  20. 21 CFR 1004.4 - Plans for refunding the cost of electronic products.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 21 Food and Drugs 8 2012-04-01 2012-04-01 false Plans for refunding the cost of electronic products. 1004.4 Section 1004.4 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR REPLACEMENT OF ELECTRONIC PRODUCTS §...

  1. 21 CFR 1004.4 - Plans for refunding the cost of electronic products.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 21 Food and Drugs 8 2014-04-01 2014-04-01 false Plans for refunding the cost of electronic products. 1004.4 Section 1004.4 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR REPLACEMENT OF ELECTRONIC PRODUCTS §...

  2. 21 CFR 1004.1 - Manufacturer's obligation to repair, replace, or refund cost of electronic products.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 8 2011-04-01 2011-04-01 false Manufacturer's obligation to repair, replace, or refund cost of electronic products. 1004.1 Section 1004.1 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR...

  3. 21 CFR 1004.1 - Manufacturer's obligation to repair, replace, or refund cost of electronic products.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 21 Food and Drugs 8 2012-04-01 2012-04-01 false Manufacturer's obligation to repair, replace, or refund cost of electronic products. 1004.1 Section 1004.1 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR...

  4. 21 CFR 1004.4 - Plans for refunding the cost of electronic products.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Plans for refunding the cost of electronic products. 1004.4 Section 1004.4 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR REPLACEMENT OF ELECTRONIC PRODUCTS §...

  5. 21 CFR 1004.4 - Plans for refunding the cost of electronic products.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 8 2011-04-01 2011-04-01 false Plans for refunding the cost of electronic products. 1004.4 Section 1004.4 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR REPLACEMENT OF ELECTRONIC PRODUCTS §...

  6. 21 CFR 1004.1 - Manufacturer's obligation to repair, replace, or refund cost of electronic products.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Manufacturer's obligation to repair, replace, or refund cost of electronic products. 1004.1 Section 1004.1 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR...

  7. 10 CFR 205.281 - Petition for implementation of special refund procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Petition for implementation of special refund procedures. 205.281 Section 205.281 Energy DEPARTMENT OF ENERGY OIL ADMINISTRATIVE PROCEDURES AND SANCTIONS... Counsel of the Department of Energy, the ERA Office of Enforcement, or any other enforcement official...

  8. 15 CFR 303.14 - Allocation factors, duty refund calculations and miscellaneous provisions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 15 Commerce and Foreign Trade 2 2011-01-01 2011-01-01 false Allocation factors, duty refund calculations and miscellaneous provisions. 303.14 Section 303.14 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS REGULATIONS WATCHES,...

  9. 15 CFR 303.14 - Allocation factors, duty refund calculations and miscellaneous provisions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 15 Commerce and Foreign Trade 2 2012-01-01 2012-01-01 false Allocation factors, duty refund calculations and miscellaneous provisions. 303.14 Section 303.14 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS REGULATIONS WATCHES,...

  10. 78 FR 19714 - User Fees and Refunds for Premarket Approval Applications and Device Biologics License...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-02

    ...The Food and Drug Administration (FDA) is announcing the availability of the guidance entitled ``User Fees and Refunds for Premarket Approval Applications (PMAs) and Device Biologics License Applications (BLAs).'' The purpose of this guidance document is to identify the types of PMAs and BLAs subject to device user fees, including supplements and other submissions, as well as those that do not......

  11. 37 CFR 2.209 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... and 31 CFR part 208), or instruct the Office that refunds are to be credited to a deposit account, the... patents regulations. PART 4—COMPLAINTS REGARDING INVENTION PROMOTERS Editorial Note: Part 4 is placed...

  12. 37 CFR 2.209 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... and 31 CFR part 208), or instruct the Office that refunds are to be credited to a deposit account, the... patents regulations. PART 4—COMPLAINTS REGARDING INVENTION PROMOTERS Editorial Note: Part 4 is placed...

  13. 37 CFR 2.209 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... and 31 CFR part 208), or instruct the Office that refunds are to be credited to a deposit account, the... patents regulations. PART 4—COMPLAINTS REGARDING INVENTION PROMOTERS Editorial Note: Part 4 is placed...

  14. 37 CFR 2.209 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... and 31 CFR part 208), or instruct the Office that refunds are to be credited to a deposit account, the... patents regulations. PART 4—COMPLAINTS REGARDING INVENTION PROMOTERS Editorial Note: Part 4 is placed...

  15. 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)

  16. 26 CFR 25.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) of the Code, failure to file a correct information return under section 6695(e) of the Code, and... preparation of tax returns for other persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code...

  17. 26 CFR 20.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the... respect to the preparation of tax returns for other persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B of the...

  18. 26 CFR 20.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the... respect to the preparation of tax returns for other persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B of the...

  19. 26 CFR 20.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the... respect to the preparation of tax returns for other persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B of the...

  20. 26 CFR 20.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the... respect to the preparation of tax returns for other persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B of the...

  1. 26 CFR 25.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) of the Code, failure to file a correct information return under section 6695(e) of the Code, and... preparation of tax returns for other persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code...

  2. 26 CFR 25.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) of the Code, failure to file a correct information return under section 6695(e) of the Code, and... preparation of tax returns for other persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code...

  3. 26 CFR 25.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) of the Code, failure to file a correct information return under section 6695(e) of the Code, and... preparation of tax returns for other persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code...

  4. 26 CFR 25.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) of the Code, failure to file a correct information return under section 6695(e) of the Code, and... preparation of tax returns for other persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code...

  5. 26 CFR 20.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... section 6695(d) of the Code, failure to file a correct information return under section 6695(e) of the... respect to the preparation of tax returns for other persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B of the...

  6. 22 CFR 22.6 - Refund of fees.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees...

  7. 22 CFR 22.6 - Refund of fees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees...

  8. 22 CFR 22.6 - Refund of fees.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees...

  9. 22 CFR 22.6 - Refund of fees.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees...

  10. 22 CFR 22.6 - Refund of fees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees...

  11. 19 CFR 191.144 - Refund of duties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Refund of duties. 191.144 Section 191.144 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK Foreign-Built Jet Aircraft Engines Processed in the United States § 191.144 Refund of duties. Drawback shall be refunded...

  12. 47 CFR 64.1511 - Forgiveness of charges and refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false Forgiveness of charges and refunds. 64.1511... Services § 64.1511 Forgiveness of charges and refunds. (a) Any carrier assigning a telephone number to a... for determining when a subscriber's complaint warrants forgiveness, refund or credit of interstate...

  13. 47 CFR 64.1511 - Forgiveness of charges and refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Forgiveness of charges and refunds. 64.1511... Services § 64.1511 Forgiveness of charges and refunds. (a) Any carrier assigning a telephone number to a... for determining when a subscriber's complaint warrants forgiveness, refund or credit of interstate...

  14. 47 CFR 64.1511 - Forgiveness of charges and refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false Forgiveness of charges and refunds. 64.1511... Services § 64.1511 Forgiveness of charges and refunds. (a) Any carrier assigning a telephone number to a... for determining when a subscriber's complaint warrants forgiveness, refund or credit of interstate...

  15. 47 CFR 64.1511 - Forgiveness of charges and refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false Forgiveness of charges and refunds. 64.1511... Services § 64.1511 Forgiveness of charges and refunds. (a) Any carrier assigning a telephone number to a... for determining when a subscriber's complaint warrants forgiveness, refund or credit of interstate...

  16. 47 CFR 64.1511 - Forgiveness of charges and refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false Forgiveness of charges and refunds. 64.1511... Services § 64.1511 Forgiveness of charges and refunds. (a) Any carrier assigning a telephone number to a... for determining when a subscriber's complaint warrants forgiveness, refund or credit of interstate...

  17. 47 CFR 1.1115 - Return or refund of charges.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 1 2011-10-01 2011-10-01 false Return or refund of charges. 1.1115 Section 1.1115 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Schedule of Statutory Charges and Procedures for Payment § 1.1115 Return or refund of charges. (a) All refunds will be issued to the payer named in the...

  18. 27 CFR 70.123 - Claims for credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Claims for credit or... credit or refund. (a) Requirement that claim be filed. (1) Credits or refunds of overpayments may not be..., Sunday, or legal holiday. (b) Grounds set forth in claim. (1) No refund or credit will be allowed...

  19. 19 CFR 191.123 - Refund of duties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 2 2014-04-01 2014-04-01 false Refund of duties. 191.123 Section 191.123 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK Meats Cured With Imported Salt § 191.123 Refund of duties. Drawback shall be refunded...

  20. 26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) In general. Sections 6694(a) and (b) impose penalties on tax return preparers for conduct giving rise... provides the tax advice with respect to the position giving rise to the understatement. This date will be... refund giving rise to an understatement. See § 301.7701-15(b)(3). There is only one individual within...

  1. 27 CFR 53.173 - Price readjustments causing overpayments of manufacturers tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... relating to the evidence required in support of a claim for credit or refund, see 27 CFR 70.123 (Procedure... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Price readjustments... to Manufacturers Taxes § 53.173 Price readjustments causing overpayments of manufacturers tax. In...

  2. 78 FR 16213 - Refunds and Exchanges

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-14

    ... 111 Refunds and Exchanges AGENCY: Postal Service TM . ACTION: Proposed rule. SUMMARY: The Postal Service TM proposes to revise Mailing Standards of the United States Postal Service, Domestic Mail Manual... Signature Confirmation TM , are designed to capture the signature of the recipient indicated by the...

  3. 31 CFR 29.335 - Refunded service.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Satisfied by June 30, 1997 § 29.335 Refunded service. (a) Periods of civilian service that were subject to... Benefit Payments if the redeposit for the service was paid in full to the District government as of June... the redeposit for the service was not paid in full to the District government as of June 30,...

  4. 32 CFR 701.51 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 5 2012-07-01 2012-07-01 false Refunds. 701.51 Section 701.51 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY UNITED STATES NAVY REGULATIONS AND OFFICIAL RECORDS AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS...

  5. 32 CFR 701.51 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 5 2013-07-01 2013-07-01 false Refunds. 701.51 Section 701.51 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY UNITED STATES NAVY REGULATIONS AND OFFICIAL RECORDS AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS...

  6. 32 CFR 701.51 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 5 2014-07-01 2014-07-01 false Refunds. 701.51 Section 701.51 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY UNITED STATES NAVY REGULATIONS AND OFFICIAL RECORDS AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS...

  7. 32 CFR 701.51 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 5 2011-07-01 2011-07-01 false Refunds. 701.51 Section 701.51 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY UNITED STATES NAVY REGULATIONS AND OFFICIAL RECORDS AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS...

  8. 32 CFR 701.51 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Refunds. 701.51 Section 701.51 National Defense Department of Defense (Continued) DEPARTMENT OF THE NAVY UNITED STATES NAVY REGULATIONS AND OFFICIAL RECORDS AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS...

  9. 78 FR 38203 - Refunds and Exchanges

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-26

    ... of proposed rulemaking on March 14, 2013 (78 FR 16213), which included a 30 day comment period. After... Key, Shipping Products, karen.f.key@usps.gov , 202-268-2282; Suzanne Newman, Product Classification... Classification Service Center (see 608.8.0), who issues the final agency decision. Refunds for postage...

  10. 14 CFR 381.11 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Refunds. 381.11 Section 381.11 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) SPECIAL... is to be provided within 14 calendar days after the scheduled return date of the tour....

  11. 37 CFR 1.26 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... by electronic funds transfer (31 U.S.C. 3332 and 31 CFR part 208), or instruct the Office that... Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE.... The reexamination requester should indicate the form in which any refund should be made (e.g.,...

  12. 48 CFR 5252.242-9000 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 1986) (a) In the event that the price of a spare part or item of support equipment delivered under this... on price was reached and the contract price. Refunds will not be made to recoup the amount of cost... established catalog or market price, plus the value of any unique requirements, including delivery...

  13. 27 CFR 479.120 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Refunds. 479.120 Section 479.120 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  14. 27 CFR 479.120 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Refunds. 479.120 Section 479.120 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  15. 27 CFR 479.120 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Refunds. 479.120 Section 479.120 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  16. 27 CFR 479.120 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Refunds. 479.120 Section 479.120 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  17. 27 CFR 479.120 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Refunds. 479.120 Section 479.120 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  18. 15 CFR 303.5 - Application for annual allocations of duty-exemptions and duty-refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 15 Commerce and Foreign Trade 2 2011-01-01 2011-01-01 false Application for annual allocations of duty-exemptions and duty-refunds. 303.5 Section 303.5 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS REGULATIONS WATCHES,...

  19. 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,...

  20. Economic incentives for hazardous-waste management: Deposit-refunded systems and used lubricating oil

    SciTech Connect

    Belzer, R.B.

    1989-01-01

    Economic incentives have been widely advocated for controlling environmental externalities. There has been increasing interest in devising such incentives to reduce the generation of hazardous waste. It is demonstrated that since firms comply with existing disposal rules, there is no efficiency basis for additional incentives. In contrast, incentives may be appropriate for firms that do not comply with existing rules. A range of regulatory instruments is compared, including taxes on inputs and waste generation, and subsidies for safe disposal and waste minimization. Each instrument has undesirable properties. Waste-end taxes encourage illegal disposal; safe-disposal subsides stimulate waste generation; and waste-minimization subsidies cannot be effectively targeted. The economic incentive instrument proposed is a combination of input taxes and safe-disposal subsidies, sometime manifest in the deposit-refund system. This instrument is efficiency-enhancing under plausible real-world conditions. The theoretical results are applied to the case of used lubricating oil, a large-volume waste stream that has vexed regulators for many years. An empirical model is developed that enables the simulation of prices, quantities, and net social benefits resulting from the establishment of a tax-subsidy or deposit-refund system. This model accounts for variations in: price-responsiveness; residual external damage from disposal; ex ante rates of regulatory compliance; and the level of transactions costs implied by the program. The instrument offers positive net social benefits, but only under a narrow range of conditions. The model is modified to apply to a generic hazardous waste problem that emphasizes illegal dumping. The existence of positive net social benefits depends on differences in risk across disposal options, the ex ante level of regulatory compliance, and the magnitude of unit transactions costs.

  1. 26 CFR 54.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... correct information return under section 6695(e) of the Code, and negotiation of a check under section... persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of tax... failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the...

  2. 26 CFR 44.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... general. A person who is a tax return preparer of any return or claim for refund of tax on wagers under... furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section..., failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct...

  3. 26 CFR 44.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... general. A person who is a tax return preparer of any return or claim for refund of tax on wagers under... furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section..., failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct...

  4. 26 CFR 31.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... person who is a tax return preparer of any return or claim for refund of employment tax under chapters 21... furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section..., failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct...

  5. 26 CFR 44.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... general. A person who is a tax return preparer of any return or claim for refund of tax on wagers under... furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section..., failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct...

  6. 26 CFR 54.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... correct information return under section 6695(e) of the Code, and negotiation of a check under section... persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of tax... failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the...

  7. 26 CFR 31.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... person who is a tax return preparer of any return or claim for refund of employment tax under chapters 21... furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section..., failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct...

  8. 26 CFR 31.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... person who is a tax return preparer of any return or claim for refund of employment tax under chapters 21... furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section..., failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct...

  9. 26 CFR 31.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... person who is a tax return preparer of any return or claim for refund of employment tax under chapters 21... furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section..., failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct...

  10. 26 CFR 54.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... correct information return under section 6695(e) of the Code, and negotiation of a check under section... persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of tax... failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the...

  11. 26 CFR 31.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... person who is a tax return preparer of any return or claim for refund of employment tax under chapters 21... furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section..., failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct...

  12. 26 CFR 54.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... correct information return under section 6695(e) of the Code, and negotiation of a check under section... persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of tax... failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the...

  13. 26 CFR 54.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... correct information return under section 6695(e) of the Code, and negotiation of a check under section... persons. (a) In general. A person who is a tax return preparer of any return or claim for refund of tax... failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the...

  14. 26 CFR 44.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... general. A person who is a tax return preparer of any return or claim for refund of tax on wagers under... furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section..., failure to retain a copy or list under section 6695(d) of the Code, failure to file a correct...

  15. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work... work incentive program credit carryback. (a) Special period of limitation. (1) If the claim for credit or refund related to an overpayment of income tax attributable to a work incentive program...

  16. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... and guidance issued by the Secretary of the Treasury at 26 CFR 301.6402-6 and the requirements of 31 U.... 3720A and the Internal Revenue Service regulations at 26 CFR 301.6402-6 relating to the eligibility of a... Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION...

  17. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... and guidance issued by the Secretary of the Treasury at 26 CFR 301.6402-6 and the requirements of 31 U.... 3720A and the Internal Revenue Service regulations at 26 CFR 301.6402-6 relating to the eligibility of a... Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION...

  18. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... and guidance issued by the Secretary of the Treasury at 26 CFR 301.6402-6 and the requirements of 31 U.... 3720A and the Internal Revenue Service regulations at 26 CFR 301.6402-6 relating to the eligibility of a... Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION...

  19. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... and guidance issued by the Secretary of the Treasury at 26 CFR 301.6402-6 and the requirements of 31 U.... 3720A and the Internal Revenue Service regulations at 26 CFR 301.6402-6 relating to the eligibility of a... Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION...

  20. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... and guidance issued by the Secretary of the Treasury at 26 CFR 301.6402-6 and the requirements of 31 U.... 3720A and the Internal Revenue Service regulations at 26 CFR 301.6402-6 relating to the eligibility of a... Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION...

  1. 26 CFR 514.9 - Refund of excess tax withheld.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the... such aliens resident in France and such French corporations for the years 1952, 1953, 1954, 1955,...

  2. 26 CFR 514.9 - Refund of excess tax withheld.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the... such aliens resident in France and such French corporations for the years 1952, 1953, 1954, 1955,...

  3. 26 CFR 514.9 - Refund of excess tax withheld.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the... such aliens resident in France and such French corporations for the years 1952, 1953, 1954, 1955,...

  4. 26 CFR 514.9 - Refund of excess tax withheld.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the... such aliens resident in France and such French corporations for the years 1952, 1953, 1954, 1955,...

  5. United Nations Tax Equalization Refund Act of 2011

    THOMAS, 112th Congress

    Rep. Ros-Lehtinen, Ileana [R-FL-18

    2011-02-08

    02/09/2011 On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 259 - 169 (Roll no. 28). (All Actions) Tracker: This bill has the status Failed HouseHere are the steps for Status of Legislation:

  6. 19 CFR 191.161 - Refund of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) DRAWBACK Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample... Customs supervision, of imported distilled spirits, wines, or beer found after entry to be...

  7. 19 CFR 191.161 - Refund of taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) DRAWBACK Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample... Customs supervision, of imported distilled spirits, wines, or beer found after entry to be...

  8. 19 CFR 191.161 - Refund of taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) DRAWBACK Distilled Spirits, Wines, or Beer Which Are Unmerchantable or Do Not Conform to Sample... Customs supervision, of imported distilled spirits, wines, or beer found after entry to be...

  9. 26 CFR 514.9 - Refund of excess tax withheld.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the... such aliens resident in France and such French corporations for the years 1952, 1953, 1954, 1955,...

  10. 27 CFR 40.473 - Credit or refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Credit or refund. 40.473... PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Claims by Manufacturers § 40.473 Credit or... from the market. Any claim for credit or refund under this section shall be prepared on TTB F...

  11. 27 CFR 40.473 - Credit or refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Credit or refund. 40.473... PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Claims by Manufacturers § 40.473 Credit or... from the market. Any claim for credit or refund under this section shall be prepared on TTB F...

  12. 7 CFR 1430.509 - Refunds; joint and several liability.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... provisions of, and subject to the rates prescribed in 7 CFR part 1403. (f) Dairy operations must refund to... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS Dairy Market Loss... application, or this subpart, all payments made under this subpart to any dairy operation shall be refunded...

  13. 7 CFR 1430.509 - Refunds; joint and several liability.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... provisions of, and subject to the rates prescribed in 7 CFR part 1403. (f) Dairy operations must refund to... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS Dairy Market Loss... application, or this subpart, all payments made under this subpart to any dairy operation shall be refunded...

  14. 7 CFR 1430.509 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... provisions of, and subject to the rates prescribed in 7 CFR part 1403. (f) Dairy operations must refund to... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS Dairy Market Loss... application, or this subpart, all payments made under this subpart to any dairy operation shall be refunded...

  15. 7 CFR 1430.509 - Refunds; joint and several liability.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... provisions of, and subject to the rates prescribed in 7 CFR part 1403. (f) Dairy operations must refund to... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS Dairy Market Loss... application, or this subpart, all payments made under this subpart to any dairy operation shall be refunded...

  16. 7 CFR 1430.509 - Refunds; joint and several liability.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... provisions of, and subject to the rates prescribed in 7 CFR part 1403. (f) Dairy operations must refund to... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS Dairy Market Loss... application, or this subpart, all payments made under this subpart to any dairy operation shall be refunded...

  17. 40 CFR 1027.125 - Can I get a refund?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Can I get a refund? 1027.125 Section 1027.125 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR POLLUTION CONTROLS FEES FOR ENGINE, VEHICLE, AND EQUIPMENT COMPLIANCE PROGRAMS § 1027.125 Can I get a refund? (a) We...

  18. 19 CFR 10.625 - Refunds of excess customs duties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Refunds of excess customs duties. 10.625 Section 10.625 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT... and Apparel Goods § 10.625 Refunds of excess customs duties. (a) Applicability. Section 205 of...

  19. 48 CFR 5242.9000 - Requests for refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... contract price. Refunds will not be requested to recoup the amount of cost decreases that occur over time.... (b) Examples. The following are examples of circumstances which may establish a basis for a refund... intrinsic value is significantly lower than the historical price. (2) The price paid for an item...

  20. 7 CFR 1463.201 - Refunds of importer assessments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... provisions of 7 CFR 1464.105 that were in effect prior to March 30, 2005, so long as such request for refunds... 7 Agriculture 10 2014-01-01 2014-01-01 false Refunds of importer assessments. 1463.201 Section... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS 2005-2014 TOBACCO...

  1. Interest Savings Through Advance Refunding of School Building Bonds

    ERIC Educational Resources Information Center

    Wilkerson, William R.

    1975-01-01

    Describes how school districts may significantly reduce the interest paid on school building bonds in states where the law permits advance refunding of school bond issues in response to declining interest rates. Presents two examples of how Indiana school districts used advance refunding to reduce the cost of debt service. (JG)

  2. 27 CFR 40.473 - Credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Credit or refund. 40.473... PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Claims by Manufacturers § 40.473 Credit or... from the market. Any claim for credit or refund under this section shall be prepared on TTB F...

  3. 42 CFR 60.54 - Payment of refunds by schools.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Payment of refunds by schools. 60.54 Section 60.54... ASSISTANCE LOAN PROGRAM The School § 60.54 Payment of refunds by schools. A participating school must pay... subsequent holder of the loan note, if the school has knowledge of the holder's identity). At the same...

  4. 25 CFR 166.605 - Are cash performance bonds refunded?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Are cash performance bonds refunded? 166.605 Section 166.605 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GRAZING PERMITS Bonding and Insurance Requirements § 166.605 Are cash performance bonds refunded? If the cash...

  5. 7 CFR 1421.306 - Refunds; joint and several liability.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 10 2012-01-01 2012-01-01 false Refunds; joint and several liability. 1421.306... COMMODITIES-MARKETING ASSISTANCE LOANS AND LOAN DEFICIENCY PAYMENTS FOR 2008 THROUGH 2012 Grazing Payments for the 2008 Through 2012 Crop of Wheat, Barley, Oats, and Triticale § 1421.306 Refunds; joint and...

  6. 7 CFR 1280.214 - Refund escrow accounts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 false Refund escrow accounts. 1280.214 Section 1280.214... INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.214 Refund escrow accounts. (a) The Board shall establish an interest bearing escrow account with a financial institution...

  7. 7 CFR 1280.214 - Refund escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Refund escrow accounts. 1280.214 Section 1280.214... INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.214 Refund escrow accounts. (a) The Board shall establish an interest bearing escrow account with a financial institution...

  8. 7 CFR 1221.120 - Procedure for obtaining a refund.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... PROMOTION, RESEARCH, AND INFORMATION ORDER Sorghum Promotion, Research, and Information Order Sorghum Promotion, Research, and Information Board § 1221.120 Procedure for obtaining a refund. Upon failure of the... net market value of the sorghum. (d) The Board shall initiate payment of refund requests, or pay...

  9. 19 CFR 191.144 - Refund of duties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 2 2011-04-01 2011-04-01 false Refund of duties. 191.144 Section 191.144 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK Foreign-Built Jet Aircraft Engines Processed in the United States § 191.144 Refund...

  10. 26 CFR 301.7701-15 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-15 Tax return preparer. (a) In general. A tax... sponsorship or administration. (iv) Any individual who provides tax counseling for the elderly under a program... respect to that sponsorship or administration. (vi) Any individual who provides tax assistance as part...

  11. 10 CFR 15.33 - Collection by administrative offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the guidance and standards in 31 CFR Chapter IX, parts 900-904 and 5 U.S.C. 5514. (2) This section... CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United States; (iv)...

  12. 41 CFR 105-55.011 - Collection by administrative offset.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United... regulations published to implement such offsets under 5 U.S.C. 5514 and 31 U.S.C. 3716 (see 5 CFR part...

  13. 10 CFR 15.33 - Collection by administrative offset.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... the guidance and standards in 31 CFR Chapter IX, parts 900-904 and 5 U.S.C. 5514. (2) This section... CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United States; (iv)...

  14. 41 CFR 105-55.011 - Collection by administrative offset.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    .... 3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United... regulations published to implement such offsets under 5 U.S.C. 5514 and 31 U.S.C. 3716 (see 5 CFR part...

  15. 41 CFR 105-55.011 - Collection by administrative offset.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Retirement Board, and the Office of Management and Budget. See 31 CFR 285.4. (8) In accordance with 31 U.S.C.... 3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the...

  16. 10 CFR 15.33 - Collection by administrative offset.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... the guidance and standards in 31 CFR Chapter IX, parts 900-904 and 5 U.S.C. 5514. (2) This section... CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United States; (iv)...

  17. 10 CFR 15.33 - Collection by administrative offset.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... the guidance and standards in 31 CFR Chapter IX, parts 900-904 and 5 U.S.C. 5514. (2) This section... CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United States; (iv)...

  18. 7 CFR 1463.201 - Refunds of importer assessments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... provisions of 7 CFR 1464.105 that were in effect prior to March 30, 2005, so long as such request for refunds... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS 2005-2014 TOBACCO...

  19. 7 CFR 1463.201 - Refunds of importer assessments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... provisions of 7 CFR 1464.105 that were in effect prior to March 30, 2005, so long as such request for refunds... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS 2005-2014 TOBACCO...

  20. 7 CFR 1463.201 - Refunds of importer assessments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... provisions of 7 CFR 1464.105 that were in effect prior to March 30, 2005, so long as such request for refunds... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS 2005-2014 TOBACCO...

  1. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... provisions of, and subject to the rates prescribed for, those claims which are addressed in 14 CFR part 1403... DOMESTIC CONSUMPTION PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.16 Refunds; joint and...

  2. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... provisions of, and subject to the rates prescribed for, those claims which are addressed in 14 CFR part 1403... DOMESTIC CONSUMPTION PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.16 Refunds; joint and...

  3. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... provisions of, and subject to the rates prescribed for, those claims which are addressed in 14 CFR part 1403... DOMESTIC CONSUMPTION PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.16 Refunds; joint and...

  4. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... provisions of, and subject to the rates prescribed for, those claims which are addressed in 14 CFR part 1403... DOMESTIC CONSUMPTION PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.16 Refunds; joint and...

  5. 20 CFR 416.560 - Recovery-refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... every case where the overpaid individual is not currently eligible for SSI benefits. If the individual is currently eligible for SSI benefits and has not refunded the overpayment, adjustment as set...

  6. 40 CFR 1027.125 - Can I get a refund?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... in the United States. (2) Include all the following in your request for a partial refund of reduced... Compliance Division, 2000 Traverwood Dr., Ann Arbor, MI 48105, online at www.Pay.gov, or as specified...

  7. 7 CFR 1421.306 - Refunds; joint and several liability.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... COMMODITIES-MARKETING ASSISTANCE LOANS AND LOAN DEFICIENCY PAYMENTS FOR 2008 THROUGH 2012 Grazing Payments for the 2008 Through 2012 Crop of Wheat, Barley, Oats, and Triticale § 1421.306 Refunds; joint and...

  8. 7 CFR 1421.306 - Refunds; joint and several liability.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... COMMODITIES-MARKETING ASSISTANCE LOANS AND LOAN DEFICIENCY PAYMENTS FOR 2008 THROUGH 2012 Grazing Payments for the 2008 Through 2012 Crop of Wheat, Barley, Oats, and Triticale § 1421.306 Refunds; joint and...

  9. 7 CFR 1421.306 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... COMMODITIES-MARKETING ASSISTANCE LOANS AND LOAN DEFICIENCY PAYMENTS FOR 2008 THROUGH 2012 Grazing Payments for the 2008 Through 2012 Crop of Wheat, Barley, Oats, and Triticale § 1421.306 Refunds; joint and...

  10. 7 CFR 81.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... provisions of, and subject to the rates prescribed for those claims which are addressed in 7 CFR part 792. (f... DOMESTIC CONSUMPTION PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.16 Refunds; joint and...

  11. 7 CFR 81.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... provisions of, and subject to the rates prescribed for those claims which are addressed in 7 CFR part 792. (f... DOMESTIC CONSUMPTION PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.16 Refunds; joint and...

  12. 7 CFR 81.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... provisions of, and subject to the rates prescribed for those claims which are addressed in 7 CFR part 792. (f... DOMESTIC CONSUMPTION PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.16 Refunds; joint and...

  13. 7 CFR 81.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... provisions of, and subject to the rates prescribed for those claims which are addressed in 7 CFR part 792. (f... DOMESTIC CONSUMPTION PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.16 Refunds; joint and...

  14. 7 CFR 81.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... provisions of, and subject to the rates prescribed for those claims which are addressed in 7 CFR part 792. (f... DOMESTIC CONSUMPTION PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.16 Refunds; joint and...

  15. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... provisions of, and subject to the rates prescribed for, those claims which are addressed in 14 CFR part 1403... DOMESTIC CONSUMPTION PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.16 Refunds; joint and...

  16. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  17. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  18. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  19. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  20. 76 FR 718 - General Administrative Regulations; Good-Performance Refunds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-06

    ... prevention and loss reduction methods, and demonstrate good farming practices, providing, in effect, a... 48 FR 29115, June 24, 1983. Executive Order 12988 This rule has been reviewed in accordance with... the same method for all producers regardless of the size of their farming operation. The amount...