19 CFR 201.208 - Tax refund offset.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 19 Customs Duties 3 2012-04-01 2012-04-01 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. 3720A...

19 CFR 201.208 - Tax refund offset.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 19 Customs Duties 3 2014-04-01 2014-04-01 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. 3720A...

19 CFR 4.24 - Application for refund of tonnage tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 1 2010-04-01 2010-04-01 false Application for refund of tonnage tax. 4.24...; 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...

7 CFR 400.141 - Internal Revenue Service (IRS) Tax Refund Offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Internal Revenue Service (IRS) Tax Refund Offset. 400...-Regulations for the 1986 and Succeeding Crop Years § 400.141 Internal Revenue Service (IRS) Tax Refund Offset... debt owing to any Federal agency by offset against a taxpayer's Federal income tax refund. This section...

Montana fuel tax refunds : draft final report.

DOT National Transportation Integrated Search

2011-11-01

"The primary source of funding for transportation infrastructure is the taxes that are imposed on motor fuels. One aspect of fuel tax collections is the process that requires consumers to apply for refunds of taxes paid on fuels used for tax-exempt p...

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) Interest...

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) Interest...

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) Interest...

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) Interest...

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) Interest...

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? 408.945 Section 408.945 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN..., you notify us that you are exercising a right described in § 408.942(a) of this subpart and submit...

7 CFR 792.19 - Referral of delinquent debts to IRS for tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Referral of delinquent debts to IRS for tax refund... POLICIES AND PROCEDURES § 792.19 Referral of delinquent debts to IRS for tax refund offset. FSA may refer legally enforceable delinquent debts to IRS to be offset against tax refunds due to debtors under 26 U.S.C...

7 CFR 1403.18 - Referral of delinquent debts to IRS or tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Referral of delinquent debts to IRS or tax refund... POLICIES AND PROCEDURES § 1403.18 Referral of delinquent debts to IRS or tax refund offset. CCC may refer legally enforceable delinquent debts to IRS to be offset against tax refunds due to debtors under 26 U.S.C...

26 CFR 514.9 - Refund of excess tax withheld.

Code of Federal Regulations, 2010 CFR

2010-04-01

... UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.9 Refund of excess tax withheld. (a) Years 1952... taxpayer to file an income tax return (Form 1040NB France for individuals and Form 1120NB France for... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the...

45 CFR 2506.41 - What are the Corporation's procedures for collecting debts by tax refund offset?

Code of Federal Regulations, 2010 CFR

2010-10-01

... collecting debts by tax refund offset? 2506.41 Section 2506.41 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Tax Refund Offset § 2506.41 What are the Corporation's procedures for collecting debts by tax refund offset? (a) The...

45 CFR 1150.31 - What are the Endowment's procedures for collecting debts by tax refund offset?

Code of Federal Regulations, 2010 CFR

2010-10-01

... debts by tax refund offset? 1150.31 Section 1150.31 Public Welfare Regulations Relating to Public... COLLECTION OF CLAIMS Tax Refund Offset § 1150.31 What are the Endowment's procedures for collecting debts by tax refund offset? (a) The Chairperson will be the point of contact with the Treasury for...

31 CFR 5.11 - How will Treasury entities use tax refund offset to collect a Treasury debt?

Code of Federal Regulations, 2010 CFR

2010-07-01

... Treasury entities use tax refund offset to collect a Treasury debt? (a) Tax refund offset. In most cases... Treasury Offset Program any past-due, legally enforceable debt for collection by tax refund offset. See 26... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false How will Treasury entities use tax...

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.

26 CFR 302.1-7 - Claims for credit or refund.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955... the claim and should be filed with the district director of the district in which the tax was paid... and former owner. (c) Refund payable to Attorney General. All refund of taxes paid by the Attorney...

27 CFR 25.283 - Claims for refund of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... this section. (e) Filing of claim. Claim for refund of tax shall be filed on Form 2635 (5620.8). Claims... filing the claim, the address of the brewery from which the beer was removed, and the address of the...

36 CFR 1201.40 - Which debts can NARA refer to the Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-07-01

... Refund Offset § 1201.40 Which debts can NARA refer to the Treasury for collection by offsetting tax... reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal agency. (b) For purposes of this section, a past-due, legally enforceable debt referrable to the Treasury for tax...

45 CFR 2506.40 - Which debts can the Corporation refer to Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-10-01

... to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Tax... Treasury to reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal... for tax refund offset is a debt that is owed to the Corporation and: (1) Is at least $25.00; (2...

45 CFR 608.4 - Reductions of tax refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... tax refunds of persons owing past due legally enforceable debts to NSF. (b) For purposes of this section, a past-due legally enforceable debt referable to the IRS is a debt which is owed to the United... has not been delinquent for more than ten years at the time the offset is made; (2) Cannot be...

45 CFR 1150.30 - Which debts can the Endowment refer to the Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-10-01

... ENDOWMENT FOR THE ARTS COLLECTION OF CLAIMS Tax Refund Offset § 1150.30 Which debts can the Endowment refer... enforceable debt referable to the Treasury for tax refund offset is a debt that is owed to the Endowment and... the Treasury regulations relating to the eligibility of a debt for tax return offset (31 CFR 285.2...

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

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false How will the Presidio Trust... PRESIDIO TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.11 How will the Presidio Trust use tax refund offset to collect a debt? (a) Tax refund offset. In most cases, the FMS uses the...

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 FACTORING...

27 CFR 70.122 - Authority to make credits or refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122 Authority to make credits or refunds. The appropriate TTB officer, within the applicable period of...

27 CFR 70.122 - Authority to make credits or refunds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122 Authority to make credits or refunds. The appropriate TTB officer, within the applicable period of...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... income and the number of exemptions claimed on the Federal income tax return are taken into account in... the laws of State X. Thus, this amount may not be taken into account by the refund officer of State X... page that it is made under this section and shall be signed by the refund officer. In general, the...

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) Overview...

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

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true 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) Overview...

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) Overview...

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) Overview...

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

PubMed

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

2015-06-01

The current study investigates the extent to which a refundable tax credit could be used to increase low-income children's after-school physical activity levels. 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 4-month intervention (postintervention), and 6 weeks after the end of the intervention (follow-up). Evaluation measures included (1) enrollment rate, time spent, weekly participation frequency, duration of enrollment, and long-term enrollment patterns in after-school physical activity programs and (2) moderate to vigorous physical activity. 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 postintervention or follow-up. 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.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

..., credit or abatement; determination of correct tax liability. 601.105 Section 601.105 Internal Revenue... abatement; determination of correct tax liability. (a) Processing of returns. When the returns are filed in... made for the payment of any additional tax so resulting, or refund is made of any overpayment. Returns...

29 CFR 20.111 - Administrative cost charges.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Administrative cost charges. 20.111 Section 20.111 Labor Office of the Secretary of Labor FEDERAL CLAIMS COLLECTION Federal Income Tax Refund Offset § 20.111 Administrative cost charges. Costs incurred by the Department in connection with referral of debts for tax refund...

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

26 CFR 301.7701-15 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Tax return preparer. 301.7701-15 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-15 Tax return preparer. (a) In general. A tax... prepare for compensation, all or a substantial portion of any return of tax or any claim for refund of tax...

26 CFR 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

Code of Federal Regulations, 2010 CFR

2010-04-01

... was paid to the government and not credited or refunded (the “first tax”); (2) After imposition of the first tax, another tax was imposed by section 4081 with respect to the same taxable fuel and was also... section; and (4) The person that paid the first tax to the government has met the reporting requirements...

26 CFR 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

Code of Federal Regulations, 2011 CFR

2011-04-01

... was paid to the government and not credited or refunded (the “first tax”); (2) After imposition of the first tax, another tax was imposed by section 4081 with respect to the same taxable fuel and was also... section; and (4) The person that paid the first tax to the government has met the reporting requirements...

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

... Payments To Collect Delinquent State Unemployment Compensation Debts AGENCY: Financial Management Service... (referred to as ``tax refund offset'') to collect delinquent State unemployment compensation debts. The Department of the Treasury (Treasury) will incorporate the procedures necessary to collect State unemployment...

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Offset of tax refund payments to collect past-due support. 285.3 Section 285.3 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE DEBT...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

...) The yield on all the investments (including investment property and tax-exempt bonds) in the refunding... are invested in tax-exempt bonds and a portion of the proceeds are invested in nonpurpose investments... nonpurpose investments in the refunding escrow, and the weighted average maturity of nonpurpose investments...

26 CFR 1.860-4 - Claim for credit or refund.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

26 CFR 1.860-4 - Claim for credit or refund.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

26 CFR 1.860-4 - Claim for credit or refund.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

26 CFR 1.860-4 - Claim for credit or refund.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

26 CFR 1.860-4 - Claim for credit or refund.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If the allowance...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

26 CFR 301.6316-8 - Refunds and credits in foreign currency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Refunds and credits in foreign currency. 301....6316-8 Refunds and credits in foreign currency. (a) Refunds. The refund of any overpayment of tax which has been paid under section 6316 in foreign currency may, in the discretion of the Commissioner, be...

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

... collect past-due, legally enforceable nontax debt. 285.2 Section 285.2 Money and Finance: Treasury... Official Offset § 285.2 Offset of tax refund payments to collect past-due, legally enforceable nontax debt...) General rule. (1) A Federal agency (as defined in 26 U.S.C. 6402(g)) that is owed by a person a past-due...

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 shall...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... (including any qualified State individual income tax collected by the Federal Government), war profits tax, excess profits tax, estate tax, or gift tax. An exception is provided under which refunds and credits made after July 1, 1972, and attributable to an election under section 165(h) to deduct a disaster loss...

29 CFR 1650.207 - Administrative charges.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION DEBT COLLECTION Procedures 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 of...

45 CFR 32.10 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Refunds. 32.10 Section 32.10 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION ADMINISTRATIVE WAGE GARNISHMENT § 32.10 Refunds. (a) If the hearing official, pursuant to a hearing under this part, determines that a debt is not...

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 Section 204.56 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION RULES RELATING TO DEBT COLLECTION Tax Refund Offset § 204.56 Administrative charges. To the extent permitted by law, all...

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 Section 204.56 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION RULES RELATING TO DEBT COLLECTION Tax Refund Offset § 204.56 Administrative charges. To the extent permitted by law, all...

Modify Federal Tax Code to Create Incentives for Individuals to Obtain Coverage

PubMed Central

McGlynn, Elizabeth A.

2011-01-01

Abstract This article explores how a refundable tax credit to offset the cost of health insurance premiums would affect health system performance along nine dimensions. A refundable tax credit would produce a slight gain in health as measured by life expectancy; 2.3 to 10 million people would become newly insured under this policy change. It is uncertain how the policy would affect waste or patient experience. Refundable tax credits would have no discernable effect on total health care spending, overall consumer financial risk, reliability of care, or health system capacity. Implementing refundable tax credits would be relatively easy. PMID:28083204

Modify Federal Tax Code to Create Incentives for Individuals to Obtain Coverage.

PubMed

McGlynn, Elizabeth A

2011-01-01

This article explores how a refundable tax credit to offset the cost of health insurance premiums would affect health system performance along nine dimensions. A refundable tax credit would produce a slight gain in health as measured by life expectancy; 2.3 to 10 million people would become newly insured under this policy change. It is uncertain how the policy would affect waste or patient experience. Refundable tax credits would have no discernable effect on total health care spending, overall consumer financial risk, reliability of care, or health system capacity. Implementing refundable tax credits would be relatively easy.

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Denial of refund to trusts. 1.667-1 Section 1.667-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Beginning Before January 1, 1969 § 1.667-1 Denial of refund to trusts. (a) If an amount is deemed under...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of refund to trusts. 1.667-1 Section 1.667-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Before January 1, 1969 § 1.667-1 Denial of refund to trusts. (a) If an amount is deemed under section 666...

26 CFR 1.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a...

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax return preparer. The electronic portion of the return or claim for refund may be contained on a replica of an official form or on an unofficial form. On an unofficial form, however, data entries must reference the line numbers or descriptions on an official form. (3) For electronically filed Forms 1040EZ...

20 CFR 361.16 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

...' Benefits RAILROAD RETIREMENT BOARD INTERNAL ADMINISTRATION, POLICY AND PROCEDURES RECOVERY OF DEBTS OWED TO THE UNITED STATES GOVERNMENT BY GOVERNMENT EMPLOYEES § 361.16 Refunds. The Board will refund promptly to the appropriate individual amounts offset under these regulations when: (a) A debt is waived or...

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. [Reserved] 1.142-3 Section 1.142-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Issues. [Reserved] ...

20 CFR 422.430 - When will we refund amounts of your pay withheld by administrative wage garnishment?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we refund amounts of your pay withheld by administrative wage garnishment? 422.430 Section 422.430 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES Collection of Debts by Administrative Wage Garnishment § 422.430 When...

Tuition Tax Credits. Issuegram 19.

ERIC Educational Resources Information Center

Augenblick, John; McGuire, Kent

Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

10 CFR 16.17 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... COMMISSION SALARY OFFSET PROCEDURES FOR COLLECTING DEBTS OWED BY FEDERAL EMPLOYEES TO THE FEDERAL GOVERNMENT § 16.17 Refunds. (a) The NRC will refund promptly any amounts deducted to satisfy debts owed to the NRC when the debt is waived, found not owed to the NRC, or when directed by an administrative or Judicial...

Free Tax Services in Pediatric Clinics.

PubMed

Marcil, Lucy E; Hole, Michael K; Wenren, Larissa M; Schuler, Megan S; Zuckerman, Barry S; Vinci, Robert J

2018-06-01

The earned income tax credit (EITC), refundable monies for America's working poor, is associated with improved child health. Yet, 20% of eligible families do not receive it. We provided free tax preparation services in clinics serving low-income families and assessed use, financial impact, and accuracy. Free tax preparation services ("StreetCred") were available at 4 clinics in Boston in 2016 and 2017. We surveyed a convenience sample of clients ( n = 244) about experiences with StreetCred and previous tax services and of nonparticipants ( n = 100; 69% response rate) and clinic staff ( n = 41; 48% response rate) about acceptability and feasibility. A total of 753 clients received $1 619 650 in federal tax refunds. StreetCred was associated with significant improvement in tax filing rates. Of surveyed clients, 21% were new filers, 47% were new users of free tax preparation, 14% reported new receipt of the EITC, and 21% reported new knowledge of the EITC. StreetCred had high client acceptability; 96% would use StreetCred again. Families with children were significantly more likely to report StreetCred made them feel more connected to their doctor ( P = .02). Clinic staff viewed the program favorably (97% approval). Free tax services in urban clinics are a promising, feasible financial intervention to increase tax filing and refunds, save fees, and link clients to the EITC. With future studies, we will assess scalability and measure impact on health. StreetCred offers an innovative approach to improving child health in primary care settings through a financial intervention. Copyright © 2018 by the American Academy of Pediatrics.

22 CFR 224.44 - Right to administrative offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Right to administrative offset. 224.44 Section 224.44 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT IMPLEMENTATION OF THE PROGRAM FRAUD... against a refund of an overpayment of Federal taxes, then or later owning by the United States to the...

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…

26 CFR 1.522-3 - Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to...

Code of Federal Regulations, 2010 CFR

2010-04-01

...; treatment as to cooperative associations entitled to tax treatment under section 522. 1.522-3 Section 1.522-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.522-3 Patronage dividends, rebates, or refunds...

5 CFR 1215.9 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Refunds. 1215.9 Section 1215.9 Administrative Personnel MERIT SYSTEMS PROTECTION BOARD ORGANIZATION AND PROCEDURES DEBT MANAGEMENT Salary Offset... MSPB when the debt is waived, found not owed to the MSPB, or when directed by an administrative or...

25 CFR 513.21 - What notice will a debtor be given of the Commission's intent to collect a debt through...

Code of Federal Regulations, 2010 CFR

2010-04-01

... intent to collect a debt through administrative and tax refund offset? 513.21 Section 513.21 Indians... collect a debt through administrative and tax refund offset? (a) The Commission will give the debtor... after the date of the notice, the Commission will refer the debt to Treasury for administrative and tax...

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 Institute...

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 Institute...

27 CFR 25.284 - Adjustment of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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 1...

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 1...

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 1...

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 1...

26 CFR 55.6109-1 - 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) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

26 CFR 55.6109-1 - 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) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

26 CFR 55.6109-1 - 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) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

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 ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

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 ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

...; and (D) The quantity of articles held by the dealer as floor stocks on the inventory date. (3) Actual... Revenue Code of 1954 with respect to the articles in my inventory on _____. (Name) By (Signature of... refund authorized by section 6412 for manufacturers excise taxes paid in respect of certain articles held...

75 FR 68203 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-05

... collection of non-tax debts owed to PBGC. PBGC is adding salary offset and administrative wage garnishment to... applicable to the collection of non-tax debt owed to the Government. Background In 1994, PBGC adopted a... tax refund offset, as required for participation in the Federal tax refund offset program authorized...

76 FR 718 - General Administrative Regulations; Good-Performance Refunds

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-06

... demonstrate good farming practices, providing, in effect, a premium discount to individual producers... Refund program will specifically encourage sound management practices as well as encouraging insured... regardless of the size of their farming operation. The amount of work required of the insurance companies...

50 CFR 270.22 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Refunds. 270.22 Section 270.22 Wildlife and Fisheries NATIONAL MARINE FISHERIES SERVICE, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE FISH AND SEAFOOD PROMOTION SPECIES-SPECIFIC SEAFOOD MARKETING COUNCILS § 270.22...

12 CFR 313.100 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Refunds. 313.100 Section 313.100 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE... amount collected by means of administrative wage garnishment. (b) Unless required by federal law or...

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 foreign...

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 foreign...

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 foreign...

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 foreign...

Health reform through tax reform: a primer.

PubMed

Furman, Jason

2008-01-01

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

45 CFR 31.1 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-10-01

... past-due, legally enforceable debts to the Department of the Treasury for collection by tax refund... Offices that administer a program that gives rise to a past-due non-tax debt owed to the United States... Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.1 Purpose...

5 CFR 835.601 - Purpose.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.601 Purpose. This subpart establishes... offset against the income tax refunds of persons owing debts to OPM. It specifies the agency procedures...

78 FR 76889 - Proposed Addendum to the Interagency Policy Statement on Income Tax Allocation in a Holding...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-19

... Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure AGENCY: Board of... ``Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure'' (63 FR 64757, Nov. 23... appropriate relationship regarding the payment of taxes and treatment of tax refunds. The Proposed Addendum...

20 CFR 408.920 - When will we seek refund of an SVB overpayment?

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false When will we seek refund of an SVB overpayment? 408.920 Section 408.920 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Refund of Overpayments § 408.920 When will we...

20 CFR 408.920 - When will we seek refund of an SVB overpayment?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we seek refund of an SVB overpayment? 408.920 Section 408.920 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Refund of Overpayments § 408.920 When will we...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 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 social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 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 social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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 transit...

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 transit...

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 transit...

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 transit...

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 transit...

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 $50,000...

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 $50,000...

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 $50,000...

12 CFR 313.51 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Refunds. 313.51 Section 313.51 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE... the FDIC to make a refund. (b) Unless required by law or contract, such refunds shall not bear...

Beyond the Reagan tax proposal: hospital capital management strategies.

PubMed

Harris, J P

1985-11-01

If Reagan's tax proposal is implemented, low-cost tax-exempt revenue bonds, advance refunding, and the investment tax credit would be eliminated. Such possibilities could cause a serious blow to the hospital industry--the cost of capital could rise significantly, the hospital's ability to manage debt could decrease, and joint ventures could become less attractive. However, in light of the known elements in Reagan's proposal, certain financing strategies can be adopted immediately that will help offset these possibilities and help ensure long-term survival.

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2010 CFR

2010-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2010-10-01 2010-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2011 CFR

2011-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2011-10-01 2011-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2012 CFR

2012-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2012-10-01 2012-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

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 when...

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 when...

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 when...

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 when...

Tax subsidies for health insurance: costs and benefits.

PubMed

Gruber, J; Levitt, L

2000-01-01

The continued rise in the uninsured population has lead to considerable interest in tax-based policies to raise the level of insurance coverage. Using a detailed microsimulation model for evaluating these policies, we find that while tax subsidies could significantly increase insurance coverage, even very generous tax policies could not cover more than a sizable minority of the uninsured population. For example, a generous refundable credit that costs $13 billion per year would reduce the ranks of the uninsured by only four million persons. We also find that the efficiency of tax policies, in terms of the cost per newly insured, inevitably would fall as more of the uninsured were covered.

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... to receive only the amount of the fund less the tax, the deduction is limited to the present value... 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 Estate...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... to receive only the amount of the fund less the tax, the deduction is limited to the present value... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Effect of death taxes and administration... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2013 CFR

2013-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2013-10-01 2012-10-01 true When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations Relating...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2014 CFR

2014-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2014-10-01 2012-10-01 true When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations Relating...

78 FR 5812 - Proposed Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-28

... Information Collection Activity; Comment Request Proposed Projects Title: Federal Tax Offset, Administrative Offset, and Passport Denial. OMB No.: 0970-0161. The Federal Tax Offset, Administrative Offset, and... payments, including federal tax refunds, of parents who have been ordered to pay child support and who are...

Expanding access and choice for health care consumers through tax reform.

PubMed

Butler, S; Kendall, D B

1999-01-01

A refundable tax credit for the uninsured would complement the existing job-based health insurance system while letting people keep their job-based coverage if they wish. Among the wide variety of design options for a tax credit, policy and political analysis does not reveal an obvious choice, but a tax credit based on a percentage of spending may have a slight advantage. Congress should give states maximum flexibility to use existing funding sources to supplement the value of a federal tax credit and encourage the use of techniques to create stable insurance pools.

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 when the debt is waived, found not owed to NSF, or...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... certain gifts for gift tax purposes. 301.7477-1 Section 301.7477-1 Internal Revenue INTERNAL REVENUE... value of certain gifts for gift tax purposes. (a) In general. If the adjustment(s) proposed by the Internal Revenue Service (IRS) will not result in any deficiency in or refund of the donor's gift tax...

Legal and Administrative Feasibility of a Federal Junk Food and Sugar-Sweetened Beverage Tax to Improve Diet.

PubMed

Pomeranz, Jennifer L; Wilde, Parke; Huang, Yue; Micha, Renata; Mozaffarian, Dariush

2018-02-01

To evaluate legal and administrative feasibility of a federal "junk" food (including sugar-sweetened beverages [SSBs]) tax to improve diet. To assess food definitions and administration models, we systematically searched (1) PubMed (through May 15, 2017) for articles defining foods subject to taxes, and legal and legislative databases as well as online for (2) US federal, state, and tribal junk food tax bills and laws (January 1, 2012-February 28, 2017); SSB taxes (January 1, 2014-February 28, 2017); and international junk food tax laws (as of February 28, 2017); and (3) federal taxing mechanisms and administrative methods (as of February 28, 2017). Articles recommend taxing foods by product category, broad nutrient criteria, specific nutrients or calories, or a combination. US junk food tax bills (n = 6) and laws (n = 3), international junk food laws (n = 2), and US SSB taxes (n = 10) support taxing foods using category-based (n = 8), nutrient-based (n = 1), or combination (n = 12) approaches. Federal taxing mechanisms (particularly manufacturer excise taxes on alcohol) and administrative methods provide informative models. From legal and administrative perspectives, a federal junk food tax appears feasible based on product categories or combination category-plus-nutrient approaches, using a manufacturer excise tax, with additional support for sugar and graduated tax strategies.

Effect of the Earned Income Tax Credit on Hospital Admissions for Pediatric Abusive Head Trauma, 1995-2013.

PubMed

Klevens, Joanne; Schmidt, Brian; Luo, Feijun; Xu, Likang; Ports, Katie A; Lee, Rosalyn D

Policies that increase household income, such as the earned income tax credit (EITC), have shown reductions on risk factors for child maltreatment (ie, poverty, maternal stress, depression), but evidence is lacking on whether the EITC actually reduces child maltreatment. We examined whether states' EITCs are associated with state rates of hospital admissions for abusive head trauma among children aged <2 years. We conducted difference-in-difference analyses (ie, pre- and postdifferences in intervention vs control groups) of annual rates of states' hospital admissions attributed to abusive head trauma among children aged <2 years (ie, using aggregate data). We conducted analyses in 14 states with, and 13 states without, an EITC from 1995 to 2013, differentiating refundable EITCs (ie, tax filer gets money even if taxes are not owed) from nonrefundable EITCs (ie, tax filer gets credit only for any tax owed), controlling for state rates of child poverty, unemployment, high school graduation, and percentage of non-Latino white people. A refundable EITC was associated with a decrease of 3.1 abusive head trauma admissions per 100 000 population in children aged <2 years after controlling for confounders ( P = .08), but a nonrefundable EITC was not associated with a decrease ( P = .49). Tax refunds ranged from $108 to $1014 and $165 to $1648 for a single parent working full-time at minimum wage with 1 child or 2 children, respectively. Our findings with others suggest that policies such as the EITC that increase household income may prevent serious abusive head trauma.

Some tax-exempt bond issues could become taxable.

PubMed

Lough, S B; O'Hare, P K

2000-12-01

The IRS recently launched a new program to audit healthcare mergers-and-acquisition financing arrangements. To date, the IRS has focused on transactions involving IDSs in which tax-exempt bonds issued on behalf of the participants have been used to prepay the outstanding debt of one or both participants. The IRS is concerned that such tax-exempt financing may involve impermissible advance-refunding of the previous debt, in which case the financing would be deemed taxable and the participants subject to penalties.

15 CFR 303.17 - Application for annual duty-refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Application for annual duty-refunds. 303.17 Section 303.17 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS REGULATIONS WATCHES...

78 FR 36643 - Proposed Information Collection (Application for Refund of Educational Contributions) Activity...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-18

... (Application for Refund of Educational Contributions) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. SUMMARY: The Veterans Benefits Administration... contributions made by program participants who disenroll from the Post Vietnam Era Veterans Education Program...

75 FR 62187 - Proposed Information Collection (Application for Refund of Educational Contributions) Activity...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-07

... (Application for Refund of Educational Contributions) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. SUMMARY: The Veterans Benefits Administration... contributions made by program participants who disenroll from the Post Vietnam Era Veterans Education Program...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-22

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-18

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-29

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... notice. SUMMARY: An open meeting of the Electronic Tax Administration Advisory Committee (ETAAC) will be conducted via telephone conference call. The ETAAC will discuss recommendations for electronic tax...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-27

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998, the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-25

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-08

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-28

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... Open Meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

15 CFR 303.20 - Duty refund calculations and miscellaneous provisions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Duty refund calculations and miscellaneous provisions. 303.20 Section 303.20 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS...

42 CFR 408.88 - Refund of group payments.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 2 2012-10-01 2012-10-01 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 circumstances...

42 CFR 408.88 - Refund of group payments.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 2 2013-10-01 2013-10-01 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 circumstances...

42 CFR 408.88 - Refund of group payments.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 2 2014-10-01 2014-10-01 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 circumstances...

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 circumstances...

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 circumstances...

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.

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2011 CFR

2011-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2013 CFR

2013-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2012 CFR

2012-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

7 CFR 17.10 - Refunds and insurance.

Code of Federal Regulations, 2012 CFR

2012-01-01

... under long-term credit agreements the participant's account shall be credited with the dollar amount.... All claims by importers for adjustment refunds arising out of terms of the contract or out of the... against CCC for recovery of the amount refunded or set off. (e) Refund of local currency or reduction of...

7 CFR 17.10 - Refunds and insurance.

Code of Federal Regulations, 2014 CFR

2014-01-01

... under long-term credit agreements the participant's account shall be credited with the dollar amount.... All claims by importers for adjustment refunds arising out of terms of the contract or out of the... against CCC for recovery of the amount refunded or set off. (e) Refund of local currency or reduction of...

Health insurance tax credits, the earned income tax credit, and health insurance coverage of single mothers.

PubMed

Cebi, Merve; Woodbury, Stephen A

2014-05-01

The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A difference-in-differences estimator applied to Current Population Survey data suggests that adoption of the HITC, along with accompanying increases in the Earned Income Tax Credit (EITC), was associated with a relative increase of about 4.7 percentage points in the private health insurance coverage of working single mothers with high school or less education. Also, a difference-in-difference-in-differences estimator, which attempts to net out the possible influence of the EITC increases but which requires strong assumptions, suggests that the HITC was responsible for about three-quarters (3.6 percentage points) of the total increase. The latter estimate implies a price elasticity of health insurance take-up of -0.42. Copyright © 2013 John Wiley & Sons, Ltd.

22 CFR 51.53 - Refunds.

Code of Federal Regulations, 2013 CFR

2013-04-01

... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

22 CFR 51.53 - Refunds.

Code of Federal Regulations, 2012 CFR

2012-04-01

... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

22 CFR 51.53 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

22 CFR 51.53 - Refunds.

Code of Federal Regulations, 2014 CFR

2014-04-01

... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

22 CFR 51.53 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

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

... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

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 erroneously...

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 erroneously...

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 erroneously...

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 erroneously...

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 erroneously...

14 CFR 389.27 - Refund of fee.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Refund of fee. 389.27 Section 389.27...) ORGANIZATION FEES AND CHARGES FOR SPECIAL SERVICES Filing and Processing License Fees § 389.27 Refund of fee... accordance with § 389.23. (b) Any person may file an application for refund of a fee paid since April 28...

14 CFR 389.27 - Refund of fee.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Refund of fee. 389.27 Section 389.27...) ORGANIZATION FEES AND CHARGES FOR SPECIAL SERVICES Filing and Processing License Fees § 389.27 Refund of fee... accordance with § 389.23. (b) Any person may file an application for refund of a fee paid since April 28...

36 CFR 228.66 - Refunds.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 36 Parks, Forests, and Public Property 2 2012-07-01 2012-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

36 CFR 228.66 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 36 Parks, Forests, and Public Property 2 2011-07-01 2011-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

36 CFR 228.66 - Refunds.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 36 Parks, Forests, and Public Property 2 2013-07-01 2013-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

36 CFR 228.66 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

36 CFR 228.66 - Refunds.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 36 Parks, Forests, and Public Property 2 2014-07-01 2014-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

7 CFR 97.178 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... VARIETY AND PROTECTION Fees and Charges § 97.178 Refunds. Money paid by mistake or excess payments shall be refunded, but a mere change of plans after the payment of money, as when a party decides to... of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections...

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 Humanities...

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 Humanities...

49 CFR 1017.11 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... TRANSPORTATION GENERAL RULES AND REGULATIONS DEBT COLLECTION-COLLECTION BY OFFSET FROM INDEBTED GOVERNMENT AND FORMER GOVERNMENT EMPLOYEES § 1017.11 Refunds. (a) The Board shall promptly refund any amounts deducted to satisfy debts owed to it when the debt is waived, found not owed to the Board, or when directed by...

12 CFR 313.27 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Refunds. 313.27 Section 313.27 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE... later found not to be owed to the Government shall be promptly refunded. Unless required by law or...

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 been...

38 CFR 21.4255 - Refund policy; nonaccredited courses.

Code of Federal Regulations, 2013 CFR

2013-07-01

...; nonaccredited courses. 21.4255 Section 21.4255 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... Programs Courses § 21.4255 Refund policy; nonaccredited courses. (a) Acceptable refund policy. A refund..., fees, and other charges for a portion of the course does not exceed the approximate pro rata portion of...

38 CFR 21.4255 - Refund policy; nonaccredited courses.

Code of Federal Regulations, 2014 CFR

2014-07-01

...; nonaccredited courses. 21.4255 Section 21.4255 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... Programs Courses § 21.4255 Refund policy; nonaccredited courses. (a) Acceptable refund policy. A refund..., fees, and other charges for a portion of the course does not exceed the approximate pro rata portion of...

38 CFR 21.4255 - Refund policy; nonaccredited courses.

Code of Federal Regulations, 2012 CFR

2012-07-01

...; nonaccredited courses. 21.4255 Section 21.4255 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... Programs Courses § 21.4255 Refund policy; nonaccredited courses. (a) Acceptable refund policy. A refund..., fees, and other charges for a portion of the course does not exceed the approximate pro rata portion of...

22 CFR 51.55 - Execution fee not refundable.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

22 CFR 51.55 - Execution fee not refundable.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

22 CFR 51.55 - Execution fee not refundable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

22 CFR 51.55 - Execution fee not refundable.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

22 CFR 51.55 - Execution fee not refundable.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

26 CFR 48.6420-6 - Records to be kept in substantiation of credits or payments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6420-6 Records to be... performed the farming operation, (ii) a description of the type of work (such as plowing, threshing...

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

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 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...

48 CFR 970.5227-8 - Refund of royalties.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Refund of royalties. 970... for Management and Operating Contracts 970.5227-8 Refund of royalties. Insert the following clause in solicitations and contracts in accordance with 970.2702-4: Refund of Royalties (AUG 2002) (a) During performance...

47 CFR 1.1160 - Refunds of regulatory fees.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 1 2010-10-01 2010-10-01 false Refunds of regulatory fees. 1.1160 Section 1... Statutory Charges and Procedures for Payment § 1.1160 Refunds of regulatory fees. (a) Regulatory fees will be refunded, upon request, only in the following instances: (1) When no regulatory fee is required or...

42 CFR 433.320 - Procedures for refunds to CMS.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Procedures for refunds to CMS. 433.320 Section 433... Overpayments to Providers § 433.320 Procedures for refunds to CMS. (a) Basic requirements. (1) The agency must refund the Federal share of overpayments that are subject to recovery to CMS through a credit on its...

26 CFR 48.6412-3 - Amount of tax paid on each article.

Code of Federal Regulations, 2010 CFR

2010-04-01

... article. (2) Price readjustments which cannot be attributed to specific articles as of the inventory date... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Amount of tax paid on each article. 48.6412-3... article. (a) General rule. For purposes of making the claim for credit or refund under § 48.6412-1 in...

77 FR 20489 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-04

... returns, (3) tax software developers, (4) large and small business, (5) employers and payroll service... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION...

78 FR 10693 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-14

... returns, (3) tax software developers, (4) large and small business, (5) employers and payroll service... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION...

7 CFR 17.10 - Refunds and insurance.

Code of Federal Regulations, 2010 CFR

2010-01-01

... replacement of the commodity. (2) For payment under paragraph (a) of this section, the local currency refunded... Office of the Secretary of Agriculture SALES OF AGRICULTURAL COMMODITIES MADE AVAILABLE UNDER TITLE I OF... applicable Agricultural Commodities Agreement between the U.S. and the participant. (b) Adjustment refunds...

7 CFR 17.10 - Refunds and insurance.

Code of Federal Regulations, 2011 CFR

2011-01-01

... replacement of the commodity. (2) For payment under paragraph (a) of this section, the local currency refunded... Office of the Secretary of Agriculture SALES OF AGRICULTURAL COMMODITIES MADE AVAILABLE UNDER TITLE I OF... applicable Agricultural Commodities Agreement between the U.S. and the participant. (b) Adjustment refunds...

27 CFR 70.151 - Administrative appeal of the erroneous filing of notice of Federal tax lien.

Code of Federal Regulations, 2010 CFR

2010-04-01

... rights to property of such person for a release of lien alleging an error in the filing of notice of lien... the erroneous filing of notice of Federal tax lien. 70.151 Section 70.151 Alcohol, Tobacco Products... Lien for Taxes § 70.151 Administrative appeal of the erroneous filing of notice of Federal tax lien. (a...

Expanding coverage via tax credits: trade-offs and outcomes.

PubMed

Pauly, M; Herring, B

2001-01-01

In this paper we discuss various options for using refundable tax credits to reduce the number of uninsured persons. The effect of tax credits on the number of uninsured depends on the form of the credit scheme adopted. Moreover, since large subsidies for private insurance directed to low-income persons have never been implemented, there is considerable uncertainty about the effect of various tax credit proposals. We find that small credits will do little to reduce the number of uninsured but that credits covering about half of the premium for a benchmark policy might have a significant effect, especially if they take a fixed-dollar form and can be used for policies with few restrictions. Finally, we discuss the normative issues surrounding the "costs" of these credits schemes, and the policy issues raised by the uncertainty of the effects.

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...

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 of...

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

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 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...

19 CFR 133.53 - Refund of duty.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 19 Customs Duties 1 2011-04-01 2011-04-01 false Refund of duty. 133.53 Section 133.53 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY... § 133.53 Refund of duty. If a violation of the trademark or copyright laws is not discovered until after...

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2010 CFR

2010-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as... effect, in most cases collection activity against the debtor should stop immediately. (1) After seeking...

Audit of the internal controls over the processing of oil overcharge refunds

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1992-03-31

This report is on internal controls over the processing of oil overcharge refunds. The Office of Hearings and Appeals administers the distribution of refunds to parties that were overcharged during the period of petroleum price controls. The refund process was initiated in 1979. As of September 30, 1991, Hearings and Appeals had received over 200,000 applications for refunds. It had granted refunds with a total value of more than 600 million on about 160,000 applications, with 26,636 applications pending. The objectie of the audit was to evaluate the adequacy of Hearings and Appeals' internal controls over refund practices and procedures,more » specifically those used to ensure that claims approved were complete, systematically processed, and properly distributed.« less

Audit of the internal controls over the processing of oil overcharge refunds

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

1992-03-31

This report is on internal controls over the processing of oil overcharge refunds. The Office of Hearings and Appeals administers the distribution of refunds to parties that were overcharged during the period of petroleum price controls. The refund process was initiated in 1979. As of September 30, 1991, Hearings and Appeals had received over 200,000 applications for refunds. It had granted refunds with a total value of more than 600 million on about 160,000 applications, with 26,636 applications pending. The objectie of the audit was to evaluate the adequacy of Hearings and Appeals` internal controls over refund practices and procedures,more » specifically those used to ensure that claims approved were complete, systematically processed, and properly distributed.« less

76 FR 17331 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-29

... procedures for collection of debts through salary offset, administrative offset, tax refund offset, and... procedure and is interpretative in nature. The procedures contained in the interim final rule for salary...

27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

Code of Federal Regulations, 2010 CFR

2010-04-01

... total inventory, by model number and quantity, of all such articles purchased tax-paid and held for sale... that the article is not subject to tax under chapter 32 of the Code. (C) Inventory requirement. The inventory shall not include any such article, title to which, or possession of which, has previously been...

20 CFR 404.1283 - Exceptions to the time limitations on credits or refunds-for wages paid prior to 1987.

Code of Federal Regulations, 2010 CFR

2010-04-01

... or refunds-for wages paid prior to 1987. 404.1283 Section 404.1283 Employees' Benefits SOCIAL... known error which require additional time to complete; or (iii) The Social Security Administration is... additional time is needed to make a determination; or (iv) The Social Security Administration has not issued...

20 CFR 404.1283 - Exceptions to the time limitations on credits or refunds-for wages paid prior to 1987.

Code of Federal Regulations, 2011 CFR

2011-04-01

... or refunds-for wages paid prior to 1987. 404.1283 Section 404.1283 Employees' Benefits SOCIAL... known error which require additional time to complete; or (iii) The Social Security Administration is... additional time is needed to make a determination; or (iv) The Social Security Administration has not issued...

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

Code of Federal Regulations, 2010 CFR

2010-07-01

.... For purposes of this section: Debt as used in this section means past-due, legally enforceable State... Treasury. Past-due, legally enforceable State income tax obligation means a debt which resulted from: (1) A... and which has not been delinquent for more than 10 years. State means the several States of the United...

5 CFR 835.604 - Reasonable attempt to notify.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reasonable attempt to notify. 835.604 Section 835.604 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.604 Reasonable...

27 CFR 70.151 - Administrative appeal of the erroneous filing of notice of Federal tax lien.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Administrative appeal of the erroneous filing of notice of Federal tax lien. 70.151 Section 70.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED...

27 CFR 70.151 - Administrative appeal of the erroneous filing of notice of Federal tax lien.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Administrative appeal of the erroneous filing of notice of Federal tax lien. 70.151 Section 70.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... total inventory, by model number and quantity, of all such articles purchased tax-paid and held for sale... article is not subject to tax under chapter 32. (C) Inventory requirement. The inventory shall not include... the price of the article with respect to which it was imposed nor collected the amount of the tax from...

5 CFR 835.603 - Notification of intent to collect.

Code of Federal Regulations, 2010 CFR

2010-01-01

... REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.603... by IRS tax refund offset (Notice of Intent) will state: (1) The amount of the debt; (2) That unless... debt by requesting the IRS to reduce any amounts payable to the debtor as a Federal income tax refund...

7 CFR 1280.215 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE LAMB PROMOTION, RESEARCH, AND INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.215 Refunds. Any producer...

37 CFR 1.446 - Refund of international application filing and processing fees.

Code of Federal Regulations, 2010 CFR

2010-07-01

... refund amounts of twenty-five dollars or less unless a refund is specifically requested and will not...)) will be refunded (PCT Rule 57.6) only if: (1) The Demand is withdrawn before the Demand has been sent by the International Preliminary Examining Authority to the International Bureau, or (2) The Demand...

5 CFR 835.605 - OPM action as a result of consideration of evidence submitted as a result of the notice of intent.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Collection of Debts by Federal Tax Refund Offset § 835.605 OPM action as a result of consideration of... income tax refund, if it sustains its decision that the debt is past-due and legally enforceable. OPM... will not refer the debt to the IRS for offset against the debtor's Federal income tax refund, if it...

24 CFR 206.116 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES HOME EQUITY CONVERSION MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums § 206.116 Refunds...

24 CFR 206.116 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES HOME EQUITY CONVERSION MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums § 206.116 Refunds...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

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 will...

7 CFR 760.113 - Refunds; joint and several liability.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Refunds; joint and several liability. 760.113 Section... Agricultural Disaster Assistance Programs § 760.113 Refunds; joint and several liability. (a) In the event that... provided that interest will in all cases run from the date of the original disbursement. (b) All persons...

42 CFR 60.54 - Payment of refunds by schools.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 1 2011-10-01 2011-10-01 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 time...

24 CFR 811.110 - Refunding of obligations issued to finance Section 8 projects.

Code of Federal Regulations, 2013 CFR

2013-04-01

... finance Section 8 projects. 811.110 Section 811.110 Housing and Urban Development REGULATIONS RELATING TO... RELATED AMENDMENTS § 811.110 Refunding of obligations issued to finance Section 8 projects. (a) This... refunding which generate the McKinney Act savings and, if necessary, HUD will finance in refunding bond debt...

24 CFR 811.110 - Refunding of obligations issued to finance Section 8 projects.

Code of Federal Regulations, 2012 CFR

2012-04-01

... finance Section 8 projects. 811.110 Section 811.110 Housing and Urban Development REGULATIONS RELATING TO... RELATED AMENDMENTS § 811.110 Refunding of obligations issued to finance Section 8 projects. (a) This... refunding which generate the McKinney Act savings and, if necessary, HUD will finance in refunding bond debt...

24 CFR 811.110 - Refunding of obligations issued to finance Section 8 projects.

Code of Federal Regulations, 2014 CFR

2014-04-01

... finance Section 8 projects. 811.110 Section 811.110 Housing and Urban Development REGULATIONS RELATING TO... RELATED AMENDMENTS § 811.110 Refunding of obligations issued to finance Section 8 projects. (a) This... refunding which generate the McKinney Act savings and, if necessary, HUD will finance in refunding bond debt...

19 CFR 10.440 - Right to make post-importation claim and refund duties.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 1 2010-04-01 2010-04-01 false Right to make post-importation claim and refund... States-Chile Free Trade Agreement Post-Importation Duty Refund Claims § 10.440 Right to make post-importation claim and refund duties. Notwithstanding any other available remedy, where a good would have...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-03

... DEPARTMENT OF THE TREASURY Internal Revenue Service Applications for Membership on the Electronic Tax Administration Advisory Committee (ETAAC) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Request for Applications. SUMMARY: The Internal Revenue Service (IRS) requests applications of individuals...

32 CFR 701.51 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-07-01

... AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS AFFECTING THE PUBLIC FOIA Fees § 701.51 Refunds. In the event that a DON activity discovers that it has...

19 CFR 181.31 - Right to make post-importation claim and refund duties.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Right to make post-importation claim and refund... Refund Claims § 181.31 Right to make post-importation claim and refund duties. Notwithstanding any other available remedy, including the right to amend an entry so long as liquidation of the entry has not become...

42 CFR 60.21 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... The Loan § 60.21 Refunds. (a) Student authorization. By applying for a HEAL loan, a student authorizes... original lender (or to a subsequent holder of the loan note, if the school has knowledge of the holder's...

What social workers need to know about the earned income tax credit.

PubMed

Beverly, Sondra G

2002-07-01

Over the past decade, the federal earned income tax credit (EITC) has become the largest antipoverty program in the United States. For the 2002 tax year, working families with children can receive as much as $4,140 in EITC benefits. Although families may arrange to receive benefits throughout the year (through their paychecks), most receive a lump sum after filing federal income taxes. Research suggests that many families use the credit to purchase big-ticket items, to move, to pay for educational expenses, or to set aside savings. Thus, the credit may promote long-term household development as well as help families with basic expenses. Research also suggests that EITC encourages work among single-parent families, an outcome that is consistent with one goal of welfare reform. Social workers can be involved in outreach efforts that help low-income workers claim EITC benefits and inform them about advance-payment options. Social workers can also support efforts to increase EITC benefits for larger families and link tax refunds to saving programs.

26 CFR 1.148-9 - Arbitrage rules for refunding issues.

Code of Federal Regulations, 2010 CFR

2010-04-01

... par bond, its stated principal amount, and in reference to any other bond, its present value. (3... allocated to the refunding of a separate prior issue is based on the present value of the refunded debt... satisfying the representative allocation method if that investment is valued at fair market value on the...

24 CFR 220.806 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2010 CFR

2010-04-01

... refund of insurance premium. Upon termination of loan insurance contract by a payment in full or by a... equal to the pro rata portion of the current annual loan insurance premium theretofore paid which is... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Pro rata refund of insurance...

24 CFR 241.825 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Projects Without a HUD-Insured or HUD-Held Mortgage Premiums § 241.825 Pro rata refund of insurance premium... of the current annual loan insurance premium theretofore paid which is applicable to the portion of... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Pro rata refund of insurance...

24 CFR 220.806 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2011 CFR

2011-04-01

... refund of insurance premium. Upon termination of loan insurance contract by a payment in full or by a... equal to the pro rata portion of the current annual loan insurance premium theretofore paid which is... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Pro rata refund of insurance...

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…

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

...] User Fees and Refunds for Premarket Approval Applications and Device Biologics License Applications... availability of the guidance entitled ``User Fees and Refunds for Premarket Approval Applications (PMAs) and... for single copies of the guidance document entitled ``User Fees and Refunds for Premarket Approval...

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

... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... continued input into the development and implementation of the Internal Revenue Service (IRS) strategy for...

75 FR 22725 - Express Mail Next Day Delivery Postage Refund Amendment

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-30

... at all times of deposit or between all Post Office TM facilities. Express Mail Second Day Delivery During the time period of December 22 through December 25, postage refunds for Express Mail Second Day..., or for which delivery to the addressee was not attempted on the second business day. These refunds...

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 FIREARMS...

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 FIREARMS...

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 FIREARMS...

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 FIREARMS...

27 CFR 479.172 - 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. 479.172 Section 479.172 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 FIREARMS...

27 CFR 479.172 - 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. 479.172 Section 479.172 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 FIREARMS...

27 CFR 479.172 - 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. 479.172 Section 479.172 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 FIREARMS...

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 FIREARMS...

27 CFR 479.172 - 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. 479.172 Section 479.172 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 FIREARMS...

27 CFR 479.172 - 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. 479.172 Section 479.172 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 FIREARMS...

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... other time period established by the Commission or as established in the pipeline's tariff. (b) Costs of...

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... other time period established by the Commission or as established in the pipeline's tariff. (b) Costs of...

18 CFR 154.501 - Refunds.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Refunds. 154.501 Section 154.501 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT... other time period established by the Commission or as established in the pipeline's tariff. (b) Costs of...

7 CFR 1280.214 - Refund escrow accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE LAMB PROMOTION, RESEARCH, AND INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.214 Refund escrow accounts...

12 CFR 1005.34 - Procedures for cancellation and refund of remittance transfers.

Code of Federal Regulations, 2014 CFR

2014-01-01

... recipient. (b) Time limits and refund requirements. A remittance transfer provider shall refund, at no... remittance transfers. 1005.34 Section 1005.34 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION ELECTRONIC FUND TRANSFERS (REGULATION E) Requirements for Remittance Transfers § 1005.34 Procedures for...

12 CFR 1005.34 - Procedures for cancellation and refund of remittance transfers.

Code of Federal Regulations, 2013 CFR

2013-01-01

... recipient. (b) Time limits and refund requirements. A remittance transfer provider shall refund, at no... remittance transfers. 1005.34 Section 1005.34 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION ELECTRONIC FUND TRANSFERS (REGULATION E) Requirements for Remittance Transfers § 1005.34 Procedures for...

26 CFR 1.1313(a)-3 - Final disposition of claim for refund as a determination.

Code of Federal Regulations, 2010 CFR

2010-04-01

... determination may take the form of a final disposition of a claim for refund. Such disposition may result in a... expiration of the time allowed by section 6532 for instituting suit on the claim for refund, unless the suit... remaining $5,000 becomes final upon the expiration of the time for instituting suit on the claim for refund...

49 CFR 91.13 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Refunds. 91.13 Section 91.13 Transportation Office of the Secretary of Transportation INTERNATIONAL AIR TRANSPORTATION FAIR COMPETITIVE PRACTICES § 91....9(e) or the distribution to U.S. flag air carriers of funds collected under this part shall be with...

12 CFR 313.128 - Disposition of amounts collected.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.128 Disposition of amounts collected. FMS... tax refund offset program. To the extent allowed by law, the FDIC may add the offset fees to the debt...

38 CFR 1.967 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Referrals to Gao, Department of Justice, Or Irs § 1.967 Refunds. (a) Except as provided in paragraph (c) of... educational institution found liable under 38 U.S.C. 3685. Waiver of collection of educational benefit overpayments from all or a portion of the eligible persons attending an educational institution which has been...

29 CFR 102.171 - Cost shifting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... By Federal Income Tax Refund Offset § 102.171 Cost shifting. Costs incurred by the Agency in... 29 Labor 2 2010-07-01 2010-07-01 false Cost shifting. 102.171 Section 102.171 Labor Regulations... amount of the offset. Such costs may include administrative costs and attorneys fees. ...

20 CFR 366.3 - Reasonable attempt to notify.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reasonable attempt to notify. 366.3 Section 366.3 Employees' Benefits RAILROAD RETIREMENT BOARD INTERNAL ADMINISTRATION, POLICY AND PROCEDURES COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.3 Reasonable attempt to notify. In order to constitute...

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

...: Computer Matching Program AGENCY: Treasury Inspector General for Tax Administration, Treasury. ACTION... Internal Revenue Service (IRS) concerning the conduct of TIGTA's computer matching program. DATES... INFORMATION: TIGTA's computer matching program assists in the detection and deterrence of fraud, waste, and...

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. (b...

78 FR 38203 - Refunds and Exchanges

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-26

... addressing this particular subject. Refunds for Adhesive Stamps in Connection With Authorized Marketing... to un-mailed matter in connection with an authorized marketing program. Under current standards for... affected by removing the reference to (USPS) authorized marketing programs. Therefore, the Postal Service...

29 CFR 4062.7 - Calculating interest on liability and refunds of overpayments.

Code of Federal Regulations, 2010 CFR

2010-07-01

... termination date, on any unpaid portion of the liability. Such interest accrues at the rate set forth in... amount of liability under this part, the PBGC shall refund the excess amount, with interest at the rate... compounded daily. (c) Interest rate. The interest rate on liability under this part and refunds thereof is...

12 CFR 313.122 - Notification of debt to FMS.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.122 Notification of debt to FMS. The FDIC shall notify FMS of the amount of any past due, legally enforceable non-tax debt owed to it by a person, for the purpose of collecting such debt by tax refund offset. Notification and referral to FMS of such...

20 CFR 408.944 - How can you review our records related to an SVB overpayment?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How can you review our records related to an SVB overpayment? 408.944 Section 408.944 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Tax Refund Offset § 408.944 How...

45 CFR 31.4 - Certification and referral of debt.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Certification and referral of debt. 31.4 Section 31.4 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.4 Certification and referral of debt. (a) Certification. The Secretary shall certify to FMS that...

24 CFR 242.21 - Refund of fees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... proceedings or other legal action taken by a government body or public agency, or in such other instances as... of the inspection fee paid in connection with early commencement of work is not refundable. ...

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)

75 FR 28325 - Proposed Collection; Comment Request for Form 8316

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-20

... 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages... . SUPPLEMENTARY INFORMATION: Title: Information Regarding Request for Refund of Social Security Tax Erroneously... information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance...

78 FR 16213 - Refunds and Exchanges

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-14

... POSTAL SERVICE 39 CFR Part 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 (DMM[supreg]) 604.9, and other DMM sections, to remove obsolete standards...

27 CFR 40.286 - Refund of overpayment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... computational error, he shall do so on TTB F 5620.8, in duplicate. The original shall be filed with the... tobacco products results from other than a computational error any claim for refund or credit shall be...

27 CFR 40.286 - Refund of overpayment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... computational error, he shall do so on TTB F 5620.8, in duplicate. The original shall be filed with the... tobacco products results from other than a computational error any claim for refund or credit shall be...

27 CFR 40.286 - Refund of overpayment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... computational error, he shall do so on TTB F 5620.8, in duplicate. The original shall be filed with the... tobacco products results from other than a computational error any claim for refund or credit shall be...

27 CFR 40.286 - Refund of overpayment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... computational error, he shall do so on TTB F 5620.8, in duplicate. The original shall be filed with the... tobacco products results from other than a computational error any claim for refund or credit shall be...

27 CFR 40.286 - Refund of overpayment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... computational error, he shall do so on Form 2635 (5620.8), in duplicate. The original shall be filed with the... tobacco products results from other than a computational error any claim for refund or credit shall be...

78 FR 40830 - Proposed Collection; Comment Request for Form 8316

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-08

... 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages... INFORMATION: Title: Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on... information technology; and (e) estimates of capital or start-up costs and costs of operation, [[Page 40831...

48 CFR 5252.242-9000 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

..., accuracy and completeness of, cost or pricing data applicable to the item. (End of clause) ... 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 terms...

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

...] Revised Draft Guidance for Industry on User Fee Waivers, Reductions, and Refunds for Drug and Biological... entitled ``User Fee Waivers, Reductions, and Refunds for Drug and Biological Products.'' This revised draft... industry entitled ``User Fee Waivers, Reductions, and Refunds for Drug and Biological Products.'' This...

41 CFR 301-10.115 - Am I authorized to receive a refund or credit for unused transportation?

Code of Federal Regulations, 2010 CFR

2010-07-01

... receive a refund or credit for unused transportation? 301-10.115 Section 301-10.115 Public Contracts and... § 301-10.115 Am I authorized to receive a refund or credit for unused transportation? No. You are not authorized to receive a refund, credit, or any other negotiable document from a carrier for unfurnished...

5 CFR 835.602 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.602 Past-due legally enforceable debt. A past-due legally enforceable debt for referral to the IRS is a debt that— (a... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Past-due legally enforceable debt. 835...

24 CFR 17.158 - Application of offset funds: Multiple debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Multiple debts. 17.158 Section 17.158 Housing and Urban Development Office of the Secretary, Department of... Government Irs Tax Refund and Federal Payment Offset Provisions and Administrative Wage Garnishment § 17.158 Application of offset funds: Multiple debts. The Secretary will use the procedures set out in § 17.157 for the...

45 CFR 31.5 - Notice.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Notice. 31.5 Section 31.5 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.5 Notice. (a) Requirements. If not previously included in the initial demand letter provided under section 30.11, at least 60...

45 CFR 31.6 - Review of Departmental records.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Review of Departmental records. 31.6 Section 31.6 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.6 Review of Departmental records. (a) To inspect or copy Departmental records relating to the debt, the...

26 CFR 1.667(a)-1A - Denial of refund to trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Denial of refund to trusts. 1.667(a)-1A Section 1.667(a)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... Taxable Years Beginning Before January 1, 1969 § 1.667(a)-1A Denial of refund to trusts. If an amount is...

26 CFR 1.667(a)-1A - Denial of refund to trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of refund to trusts. 1.667(a)-1A Section 1.667(a)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... Beginning Before January 1, 1969 § 1.667(a)-1A Denial of refund to trusts. If an amount is deemed under...

The insurance refund request: a legal analysis.

PubMed

Rollman, S O

1998-12-01

When an insurance payment is made erroneously to a healthcare provider and no contract between the insurer and provider addresses the issue of refunding such payments, the law relating to restitution generally applies. Restitution does not apply, however, to three exceptions that the courts have used to refuse claims by insurers for refunds of overpayments: the innocent third-party creditor exception, whereby the healthcare provider cannot be unjustly enriched by the overpayment, cannot have induced the mistaken payment, and cannot have known beforehand that the insurer was not obligated to pay; the material change in position exception, whereby the healthcare provider in good faith accepts an overpayment and so does not pursue other means of payment; and the assumption of the risk exception, which occurs when the insurer pays a claim without having complete information about it.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... (Employee's Withholding Allowance Certificate) and W-4P (Annuitant's Request for Income Tax Withholding... to which any amount was currently collected from the taxpayer's income (including collection by... tax law against the tax imposed by such law for a taxpayer's tax liability to another State or a...

14 CFR 1260.64 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

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

14 CFR 1260.64 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

19 CFR 351.509 - Direct taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or... direct tax (e.g., an income tax), or a reduction in the base used to calculate a direct tax, a benefit...

20 CFR 601.4 - Certification for tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE... and Additional Tax Credit and Grant Purposes § 601.4 Certification for tax credit. (a) Within 30 days...

38 CFR 21.5064 - Refund upon disenrollment.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Refund upon disenrollment. 21.5064 Section 21.5064 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under...

38 CFR 21.5064 - Refund upon disenrollment.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Refund upon disenrollment. 21.5064 Section 21.5064 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under...

38 CFR 21.5064 - Refund upon disenrollment.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Refund upon disenrollment. 21.5064 Section 21.5064 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under...

38 CFR 21.5064 - Refund upon disenrollment.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Refund upon disenrollment. 21.5064 Section 21.5064 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under...

38 CFR 21.5064 - Refund upon disenrollment.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Refund upon disenrollment. 21.5064 Section 21.5064 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under...

A cost-benefit analysis of a deposit-refund program for beverage containers in Israel.

PubMed

Lavee, Doron

2010-02-01

The paper presents a full cost-benefit analysis of a deposit-refund program for beverage containers in Israel. We examine all cost elements of the program--storage, collection, and treatment costs of empty containers, and all potential benefits--savings in alternative treatment costs (waste collection and landfill disposal), cleaner public spaces, reduction of landfill volumes, energy-savings externalities associated with use of recycled materials, and creation of new workplaces. A wide variety of data resources is employed, and some of the critical issues are examined via several approaches. The main finding of the paper is that the deposit-refund program is clearly economically worthwhile. The paper contributes to the growing body of literature on deposit-refund programs by its complete and detailed analysis of all relevant factors of such a program, and also specifically in its analysis of the savings in alternative waste management costs. This analysis reveals greater savings than are usually assumed, and thus shows the deposit-refund program to be highly efficient.

76 FR 77892 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-14

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will be held Tuesday...

77 FR 61053 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-05

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Advocacy Panel Refund Processing Communications Project Committee will be held Thursday, November 1, 2012...

77 FR 2610 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-18

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Advocacy Panel Refund Processing Communications Project Committee will be held Thursday, February 2, 2012...

77 FR 8327 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Taxpayer Advocacy Panel Refund Processing Communications Project Committee will be held Thursday, March 01...

77 FR 47165 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-07

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Advocacy Panel Refund Processing Communications Project Committee will be held Thursday, September 6, 2012...

The Tax Credit Debate

ERIC Educational Resources Information Center

McNamara, William

1978-01-01

The controversy between tuition tax credit and the Carter Administration's proposed tuition grants is examined. Opposition to the tax credit plan from various sources is discussed, as well as its advocates' contention that it would help middle-income college students. (LBH)

34 CFR 668.173 - Refund reserve standards.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Refund reserve standards. 668.173 Section 668.173 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Financial Responsibility § 668.173...

20 CFR 366.1 - Notification to Internal Revenue Service.

Code of Federal Regulations, 2010 CFR

2010-04-01

... PROCEDURES COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.1 Notification to Internal Revenue Service... with regard to its participation in the tax refund offset program, the Board may notify the Internal Revenue Service, pursuant to the terms of such agreement, of past-due legally enforceable debts owed to...

45 CFR 31.3 - General rule.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false General rule. 31.3 Section 31.3 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.3 General rule. (a) Any past-due, legally enforceable debt of at least $25, or such other minimum amount as determined by the...

45 CFR 31.7 - Review of a determination that a debt is past-due and legally enforceable.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Review of a determination that a debt is past-due and legally enforceable. 31.7 Section 31.7 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.7 Review of a determination that a debt is past-due and...

77 FR 55526 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-10

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Panel Refund Processing Communications Project Committee will be held Thursday, October 4, 2012 at 2 p.m...

77 FR 21158 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-09

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Refund Processing Communications Project Committee will be held Thursday, May 03, 2012 at 2 p.m. Eastern...

77 FR 40410 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-09

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Panel Refund Processing Communications Project Committee will be held Thursday, August 2, 2012 at 2:00 p...

26 CFR 301.6019-1 - Gift tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Gift tax returns. 301.6019-1 Section 301.6019-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6019-1 Gift tax returns. For provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4...

24 CFR 232.515 - Refund of fees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Refund of fees. 232.515 Section 232.515 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued... DEVELOPMENT MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES MORTGAGE...

78 FR 58606 - Proposed Collection; Comment Request for Form 3911

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-24

... or before November 25, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to.... Abstract: Form 3911 is used by taxpayers to notify the IRS that a tax refund previously claimed has not... taxpayer claims non-receipt, loss, theft, or destruction of a tax refund and IRS research shows that the...

76 FR 31015 - Proposed Collection; Comment Request for Form 8050

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-27

..., Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8050, Direct Deposit of Corporate Tax Refund. DATES: Written comments should be received on or before...: Direct Deposit of Corporate Tax Refund. OMB Number: 1545-1762. Form Number: 8050. Abstract: Form 8050 is...

7 CFR 1944.421 - Refunding of an existing grantee.

Code of Federal Regulations, 2011 CFR

2011-01-01

... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) HOUSING Self-Help Technical Assistance Grants § 1944.421 Refunding of an existing grantee. Grantees wishing to continue with self-help efforts after the...

A cost-benefit analysis of a deposit-refund program for beverage containers in Israel

DOE Office of Scientific and Technical Information (OSTI.GOV)

Lavee, Doron, E-mail: doron@pareto.co.i

2010-02-15

The paper presents a full cost-benefit analysis of a deposit-refund program for beverage containers in Israel. We examine all cost elements of the program - storage, collection, and treatment costs of empty containers, and all potential benefits - savings in alternative treatment costs (waste collection and landfill disposal), cleaner public spaces, reduction of landfill volumes, energy-savings externalities associated with use of recycled materials, and creation of new workplaces. A wide variety of data resources is employed, and some of the critical issues are examined via several approaches. The main finding of the paper is that the deposit-refund program is clearlymore » economically worthwhile. The paper contributes to the growing body of literature on deposit-refund programs by its complete and detailed analysis of all relevant factors of such a program, and also specifically in its analysis of the savings in alternative waste management costs. This analysis reveals greater savings than are usually assumed, and thus shows the deposit-refund program to be highly efficient.« less

34 CFR 685.216 - Unpaid refund discharge.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Unpaid refund discharge. 685.216 Section 685.216 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION WILLIAM D. FORD FEDERAL DIRECT LOAN PROGRAM Borrower Provisions § 685.216...

A Guide to Disbursement, Refund, and Repayment.

ERIC Educational Resources Information Center

Guthrie, Marty; Rappaport, Renee

Guidelines are provided to assist in the interpretation of the regulatory requirements regarding disbursement of funds to students under Title IV student aid programs. Attention is also directed to the higher education community's self-regulation initiatives regarding refund and repayment, as well as the Department of Education's regulations in…

78 FR 2391 - Nevada Power Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-11

... Company; Notice of Initiation of Proceeding and Refund Effective Date On December 31, 2012, the Commission... proposed transmission and ancillary service rates by Nevada Power Company. Nevada Power Company, 141 FERC ] 61,267 (2012). The refund effective date in Docket No. EL13-28-000, established pursuant to section...

48 CFR 5242.9000 - Requests for refunds.

Code of Federal Regulations, 2012 CFR

2012-10-01

... intrinsic value as defined in the clause at 5252.242-9000. Refunds shall be requested only for the difference between the intrinsic value of the item at the time an agreement on price was reached and the... due to productivity gains (beyond economic quantity considerations) or changes in market conditions...

48 CFR 5242.9000 - Requests for refunds.

Code of Federal Regulations, 2013 CFR

2013-10-01

... intrinsic value as defined in the clause at 5252.242-9000. Refunds shall be requested only for the difference between the intrinsic value of the item at the time an agreement on price was reached and the... due to productivity gains (beyond economic quantity considerations) or changes in market conditions...

48 CFR 5242.9000 - Requests for refunds.

Code of Federal Regulations, 2014 CFR

2014-10-01

... intrinsic value as defined in the clause at 5252.242-9000. Refunds shall be requested only for the difference between the intrinsic value of the item at the time an agreement on price was reached and the... due to productivity gains (beyond economic quantity considerations) or changes in market conditions...

48 CFR 5242.9000 - Requests for refunds.

Code of Federal Regulations, 2011 CFR

2011-10-01

... intrinsic value as defined in the clause at 5252.242-9000. Refunds shall be requested only for the difference between the intrinsic value of the item at the time an agreement on price was reached and the... due to productivity gains (beyond economic quantity considerations) or changes in market conditions...

78 FR 41961 - Submission for Review: 3206-0128, Application for Refund of Retirement Deductions (CSRS), SF 2802...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-12

... Retirement Deductions (CSRS), SF 2802 and Current/Former Spouse's Notification of Application for Refund of... Deductions Civil Service Retirement System and Current/Former Spouse's Notification of Application for Refund... Reduction [[Page 41962

7 CFR 4288.134 - Refunds and interest payments.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 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 producer...) An eligible advanced biofuel producer receiving payments under this subpart shall become ineligible...

7 CFR 4288.134 - Refunds and interest payments.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 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 producer...) An eligible advanced biofuel producer receiving payments under this subpart shall become ineligible...

A federal tax credit to encourage employers to offer health coverage.

PubMed

Meyer, J A; Wicks, E K

2001-01-01

Many firms that employ low-wage workers cannot afford to offer an employee health plan, and many of the uninsured work for such firms. This article makes the case for an employer tax credit, administered by the Internal Revenue Service, as a way to extend health coverage to uninsured workers and their families. The permanent, fixed-dollar, refundable credit would be available to all low-wage employers (those with average wages of $10 per hour and less), including those already offering coverage. The credit would be graduated depending on average wage: the maximum credit would equal 50% of the cost of a standard benefit package; the minimum would equal 30% of the package. It also would vary by family size and could be used to cover part-time and temporary workers. Participating employers would be required to pay at least 50% of the health insurance premium, proof of which would be shown on firms' tax returns. The paper provides justification for this approach. It closes with a discussion of strengths and weaknesses of this approach and alternative design features.

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

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 9 2010-10-01 2010-10-01 false Special docket application for permission to refund or... docket application for permission to refund or waive freight charges. (a)(1) A common carrier or a shipper may file a special docket application seeking permission for a common carrier or conference to...

7 CFR 4288.134 - Refunds and interest payments.

Code of Federal Regulations, 2014 CFR

2014-01-01

... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment... advanced biofuel producer who receives payments under this subpart may be required to refund such payments... General for appropriate action. (a) An eligible advanced biofuel producer receiving payments under this...

7 CFR 1463.201 - Refunds of importer assessments.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Refunds of importer assessments. 1463.201 Section 1463.201 Agriculture Regulations of the Department of Agriculture (Continued) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS 2005-2014 TOBACCO TRANSITION...

26 CFR 156.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 156.7701-1 Section 156... EXCISE TAXES (CONTINUED) EXCISE TAX ON GREENMAIL Procedure and Administration § 156.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter...

IRS’ Administration of the Crude Oil Windfall Profit Tax Act of 1980.

DTIC Science & Technology

1984-06-18

because the windfall profit tax is deductible on both individual and corporate income tax returns and thus reduces the producer’s income tax liability...examinations generally are about 3 years more current than corporate income tax examinations, cross-tax-year coordina- - S . tion is needed to avoid...annual individual or corporate income tax return. In any case, taxpayers summarize the supporting net income limitation calculation on Form 6249

26 CFR 53.7701-1 - Tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 53.7701-1 Section 53.7701... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this...

Forest landowners’ guide to the Federal income tax

Treesearch

John L. Greene; William C. Siegel; William L. Hoover; Mark Koontz

2013-01-01

This guide updates and supersedes Agriculture Handbook No. 718, Forest Landowners’ Guide to the Federal Income Tax, incorporating new tax legislation that was passed and administrative changes promulgated through September 30, 2012. It introduces tax planning and basic tax considerations and explains the Federal income tax as it pertains to timber and forest land,...

26 CFR 53.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

78 FR 70035 - Idaho Power Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-22

... Company; Notice of Initiation of Proceeding and Refund Effective Date On November 13, 2013, the Commission...-based rates proposed by Idaho Power Company. Idaho Power Company, 145 FERC ] 61,122 (2013). The refund effective date in Docket No. EL14-3-000, established pursuant to section 206(b) of the FPA, will be the date...

78 FR 69411 - Idaho Power Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-19

... Company; Notice of Initiation of Proceeding and Refund Effective Date On November 13, 2013, the Commission...-based rates proposed by Idaho Power Company. Idaho Power Company, 145 FERC ] 61,122 (2013). The refund effective date in Docket No. EL14-3-000, established pursuant to section 206(b) of the FPA, will be the date...

26 CFR 1.1313(a)-3 - Final disposition of claim for refund as a determination.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... A determination may take the form of a final disposition of a claim for refund. Such disposition may... becomes final upon the expiration of the time allowed by section 6532 for instituting suit on the claim for refund, unless the suit is instituted prior to the expiration of such period, if: (1) The taxpayer...

26 CFR 1.1313(a)-3 - Final disposition of claim for refund as a determination.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... A determination may take the form of a final disposition of a claim for refund. Such disposition may... becomes final upon the expiration of the time allowed by section 6532 for instituting suit on the claim for refund, unless the suit is instituted prior to the expiration of such period, if: (1) The taxpayer...

26 CFR 1.1313(a)-3 - Final disposition of claim for refund as a determination.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... A determination may take the form of a final disposition of a claim for refund. Such disposition may... becomes final upon the expiration of the time allowed by section 6532 for instituting suit on the claim for refund, unless the suit is instituted prior to the expiration of such period, if: (1) The taxpayer...

26 CFR 1.1313(a)-3 - Final disposition of claim for refund as a determination.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... A determination may take the form of a final disposition of a claim for refund. Such disposition may... becomes final upon the expiration of the time allowed by section 6532 for instituting suit on the claim for refund, unless the suit is instituted prior to the expiration of such period, if: (1) The taxpayer...

42 CFR 417.456 - Refunds to Medicare enrollees.

Code of Federal Regulations, 2010 CFR

2010-10-01

... (CONTINUED) MEDICARE PROGRAM HEALTH MAINTENANCE ORGANIZATIONS, COMPETITIVE MEDICAL PLANS, AND HEALTH CARE PREPAYMENT PLANS Enrollment, Entitlement, and Disenrollment under Medicare Contract § 417.456 Refunds to... accordance with paragraphs (b) through (d) of this section by the end of the contract period following the...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

27 CFR 46.8 - Data to be shown in claim.

Code of Federal Regulations, 2014 CFR

2014-04-01

... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Claim Procedure § 46.8 Data to be shown in claim. Claims to which... any manner whatsoever, the burden of the tax to any other person. (e) If the claim is for refund of a...

27 CFR 46.8 - Data to be shown in claim.

Code of Federal Regulations, 2011 CFR

2011-04-01

... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Claim Procedure § 46.8 Data to be shown in claim. Claims to which... any manner whatsoever, the burden of the tax to any other person. (e) If the claim is for refund of a...

27 CFR 46.8 - Data to be shown in claim.

Code of Federal Regulations, 2012 CFR

2012-04-01

... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Claim Procedure § 46.8 Data to be shown in claim. Claims to which... any manner whatsoever, the burden of the tax to any other person. (e) If the claim is for refund of a...

27 CFR 46.8 - Data to be shown in claim.

Code of Federal Regulations, 2013 CFR

2013-04-01

... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Claim Procedure § 46.8 Data to be shown in claim. Claims to which... any manner whatsoever, the burden of the tax to any other person. (e) If the claim is for refund of a...

27 CFR 46.8 - Data to be shown in claim.

Code of Federal Regulations, 2010 CFR

2010-04-01

... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Claim Procedure § 46.8 Data to be shown in claim. Claims to which... any manner whatsoever, the burden of the tax to any other person. (e) If the claim is for refund of a...

27 CFR 478.43 - License fee not refundable.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true License fee not refundable. 478.43 Section 478.43 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.43 - License fee not refundable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false License fee not refundable. 478.43 Section 478.43 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.43 - License fee not refundable.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false License fee not refundable. 478.43 Section 478.43 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.43 - License fee not refundable.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false License fee not refundable. 478.43 Section 478.43 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.43 - License fee not refundable.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true License fee not refundable. 478.43 Section 478.43 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

Value-Added Tax -- Can Schools Use It?

ERIC Educational Resources Information Center

Salmon, Richard G.

1973-01-01

Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

77 FR 40032 - Maine Public Service Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-06

... Service Company; Notice of Initiation of Proceeding and Refund Effective Date On June 28, 2012, the... the proposed formula rate by Maine Public Service Company. Maine Public Service Company, 139 FERC ] 61,262 (2012). The refund effective date in Docket No. EL12-76-000, established pursuant to section 206(b...

78 FR 2391 - Sierra Pacific Power Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-11

... Power Company; Notice of Initiation of Proceeding and Refund Effective Date On December 31, 2012, the... reasonableness of the proposed transmission and ancillary service rates by Sierra Pacific Power Company. Sierra Pacific Power Company, 141 FERC ] 61,266 (2012). The refund effective date in Docket No. EL13-29-000...

26 CFR 301.9000-6 - Examples.

Code of Federal Regulations, 2012 CFR

2012-04-01

... suit for refund requests testimony from an IRS revenue agent. This is an IRS matter. A testimony... of Justice attorney representing the IRS in a suit for refund asks that the IRS revenue agent be made... refund suit involving Taxpayer A. The testimony may include tax convention information, as defined in...

26 CFR 301.9000-6 - Examples.

Code of Federal Regulations, 2013 CFR

2013-04-01

... suit for refund requests testimony from an IRS revenue agent. This is an IRS matter. A testimony... of Justice attorney representing the IRS in a suit for refund asks that the IRS revenue agent be made... refund suit involving Taxpayer A. The testimony may include tax convention information, as defined in...

26 CFR 301.9000-6 - Examples.

Code of Federal Regulations, 2014 CFR

2014-04-01

... suit for refund requests testimony from an IRS revenue agent. This is an IRS matter. A testimony... of Justice attorney representing the IRS in a suit for refund asks that the IRS revenue agent be made... refund suit involving Taxpayer A. The testimony may include tax convention information, as defined in...

26 CFR 301.9000-6 - Examples.

Code of Federal Regulations, 2011 CFR

2011-04-01

... suit for refund requests testimony from an IRS revenue agent. This is an IRS matter. A testimony... of Justice attorney representing the IRS in a suit for refund asks that the IRS revenue agent be made... refund suit involving Taxpayer A. The testimony may include tax convention information, as defined in...

76 FR 34017 - Claims for Credit or Refund

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-10

... revises the reference in Sec. 301.6402-4 to the Joint Committee on Taxation threshold referral amount... the Joint Committee on Taxation regarding specified types of refunds or credits in excess of a..., 90 Stat. 1520, 1835, amended section 6405 to reference the ``Joint Committee on Taxation,'' instead...

The Changing Safety Net for Low-Income Parents and Their Children: Structural or Cyclical Changes in Income Support Policy?

PubMed

Hardy, Bradley; Smeeding, Timothy; Ziliak, James P

2018-02-01

Refundable tax credits and food assistance are the largest transfer programs available to able-bodied working poor and near-poor families in the United States, and simultaneous participation in these programs has more than doubled since the early 2000s. To understand this growth, we construct a series of two-year panels from the 1981-2013 waves of the Current Population Survey Annual Social and Economic Supplement to estimate the effect of state labor-market conditions, federal and state transfer program policy choices, and household demographics governing joint participation in food and refundable tax credit programs. Overall, changing policy drives much of the increase in the simultaneous, biennial use of food assistance and refundable tax credits. This stands in stark contrast from the factors accounting for the growth in food assistance alone, where cyclical and structural labor market factors account for at least one-half of the growth, and demographics play a more prominent role. Moreover, since 2000, the business cycle factors as the leading determinant in biennial participation decisions in food programs and refundable tax credits, suggesting a recent strengthening in the relationship between economic conditions and transfer programs.

Innovative market-based policy instruments for waste management: A case study on shredder residues in Belgium.

PubMed

Dubois, Maarten; Hoogmartens, Rob; Van Passel, Steven; Van Acker, Karel; Vanderreydt, Ive

2015-10-01

In an increasingly complex waste market, market-based policy instruments, such as disposal taxes, can give incentives for sustainable progress while leaving flexibility for innovation. However, implementation of disposal taxes is often criticised by domestic waste handlers that fear to be outcompeted by competitors in other countries. The article discusses three innovative market-based instruments that limit the impact on international competitiveness: Tradable recycling credits, refunded disposal taxes and differentiated disposal taxes. All three instruments have already been implemented for distinct environmental policies in Europe. In order to illustrate how these instruments can be used for waste policy, the literature review is complemented with a case study on shredder residues from metal-containing waste streams in Belgium. The analysis shows that a conventional disposal tax remains the most efficient, simple and transparent instrument. However, if international competition is a significant issue or if political support is weak, refunded and differentiated disposal taxes can have an added value as second-best instruments. Tradable recycling credits are not an appropriate instrument for use in small waste markets with market power. In addition, refunded taxes create similar incentives, but induce lower transactions costs. © The Author(s) 2015.

Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer.

PubMed

Spence, John C; Holt, Nicholas L; Dutove, Julia K; Carson, Valerie

2010-06-21

The Government of Canada implemented a Children's Fitness Tax Credit (CFTC) in 2007 which allows a non-refundable tax credit of up to $500 to register a child in an eligible physical activity (PA) program. The purposes of this study were to assess whether the awareness, uptake, and perceived effectiveness of this tax credit varied by household income among Canadian parents. An internet-based panel survey was conducted in March 2009 with a representative sample of 2135 Canadians. Of those, parents with children aged 2 to 18 years of age (n = 1004) were asked if their child was involved in organized PA programs (including dance and sports), the associated costs to register their child in these programs, awareness of the CFTC, if they had claimed the CFTC for the tax year 2007, and whether they planned to claim it in the upcoming year. Parents were also asked if they believed the CFTC has lead to their child being more involved in PA programs. Among parents, 54.4% stated their child was in organized PA and 55.5% were aware of the CFTC. Parents in the lowest income quartile were significantly less aware and less likely to claim the CFTC than other income groups. Among parents who had claimed the CFTC, few (15.6%) believed it had increased their child's participation in PA programs. More than half of Canadian parents with children have claimed the CFTC. However, the tax credit appears to benefit the wealthier families in Canada.

24 CFR 241.825 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AUTHORITIES SUPPLEMENTARY FINANCING FOR INSURED PROJECT MORTGAGES Contract Rights and Obligations-Multifamily Projects Without a HUD-Insured or HUD-Held Mortgage Premiums § 241.825 Pro rata refund of insurance premium...

48 CFR 1652.229-70 - Taxes-Foreign Negotiated benefits contracts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... administrative action taking effect after the contract date. “Excepted tax,” as used in this clause, means social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock...

26 CFR 302.1-5 - Payment of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-5 Payment of taxes. (a) Pursuant to tentative computations. The amount of taxes shown by a tentative... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Payment of taxes. 302.1-5 Section 302.1-5...

78 FR 38027 - ISO New England Inc.; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-25

... Inc.; Notice of Initiation of Proceeding and Refund Effective Date On June 14, 2013, the Commission... III.A.15 of Appendix A of ISO New England Inc.'s existing tariff. Dominion Energy Marketing, Inc. and ISO New England Inc., 143 FERC ] 61,233 (2013). The refund effective date in Docket No. EL13-72-000...

Future Tuition Tax Credit Legislation.

ERIC Educational Resources Information Center

Wood, R. Craig

1983-01-01

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

7 CFR 1944.421 - Refunding of an existing grantee.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) HOUSING Self-Help Technical Assistance Grants § 1944.421 Refunding of an existing grantee. Grantees wishing to continue with self-help efforts after the... 1944.421 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE...

24 CFR 203.283 - Refund of one-time MIP.

Code of Federal Regulations, 2010 CFR

2010-04-01

... SINGLE FAMILY MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums-One-Time... the mortgage was endorsed for insurance. The Commissioner shall determine the applicable premium... generated by insurance claims, and (3) expected future payments of premium refunds. [48 FR 28806, June 23...

24 CFR 203.283 - Refund of one-time MIP.

Code of Federal Regulations, 2011 CFR

2011-04-01

... SINGLE FAMILY MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums-One-Time... the mortgage was endorsed for insurance. The Commissioner shall determine the applicable premium... generated by insurance claims, and (3) expected future payments of premium refunds. [48 FR 28806, June 23...

78 FR 68432 - Pacific Gas and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-14

... and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date On September 24... reasonableness of the rate increase proposed by Pacific Gas and Electric Company. Pacific Gas and Electric Company, 144 FERC ] 61,277 (2013). The refund effective date in Docket No. EL13-90-000, established...

78 FR 14531 - Louisville Gas and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-06

... and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date On February 28... reasonableness of the proposed tariff revisions by Louisville Gas and Electric Company. Louisville Gas and Electric Company, 142 FERC ] 61,157 (2013). The refund effective date in Docket No. EL13-46-000...

78 FR 41961 - Submission for Review: 3206-0170, Application for Refund of Retirement Deductions/FERS (SF 3106...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-12

... Retirement Deductions/FERS (SF 3106) and Current/Former Spouse(s) Notification of Application for Refund of Retirement Deductions Under FERS (SF 3106A) AGENCY: U.S. Office of Personnel Management. ACTION: 30-Day... Current/Former Spouse(s) Notification of Application for Refund of Retirement Deductions Under FERS (SF...

36 CFR 1011.10 - How will the Presidio Trust use administrative offset (offset of non-tax federal payments) to...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false How will the Presidio Trust....10 Parks, Forests, and Public Property PRESIDIO TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.10 How will the Presidio Trust use administrative offset (offset of non-tax federal...

78 FR 68834 - Pacific Gas and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-15

... Electric Company; Notice of Initiation of Proceeding and Refund Effective Date On September 24, 2013, the... the rate increase proposed by Pacific Gas and Electric Company. Pacific Gas and Electric Company, 144 FERC ] 61,277 (2013). The refund effective date in Docket No. EL13-90-000, established pursuant to...

Tobacco taxes as a tobacco control strategy.

PubMed

Chaloupka, Frank J; Yurekli, Ayda; Fong, Geoffrey T

2012-03-01

Increases in tobacco taxes are widely regarded as a highly effective strategy for reducing tobacco use and its consequences. The voluminous literature on tobacco taxes is assessed, drawing heavily from seminal and recent publications reviewing the evidence on the impact of tobacco taxes on tobacco use and related outcomes, as well as that on tobacco tax administration. Well over 100 studies, including a growing number from low-income and middle-income countries, clearly demonstrate that tobacco excise taxes are a powerful tool for reducing tobacco use while at the same time providing a reliable source of government revenues. Significant increases in tobacco taxes that increase tobacco product prices encourage current tobacco users to stop using, prevent potential users from taking up tobacco use, and reduce consumption among those that continue to use, with the greatest impact on the young and the poor. Global experiences with tobacco taxation and tax administration have been used by WHO to develop a set of 'best practices' for maximising the effectiveness of tobacco taxation. Significant increases in tobacco taxes are a highly effective tobacco control strategy and lead to significant improvements in public health. The positive health impact is even greater when some of the revenues generated by tobacco tax increases are used to support tobacco control, health promotion and/or other health-related activities and programmes. In general, oppositional arguments that higher taxes will have harmful economic effects are false or overstated.

48 CFR 952.227-9 - Refund of royalties.

Code of Federal Regulations, 2010 CFR

2010-10-01

... prescribed in 927.206-2, insert the following clause: Refund of Royalties (MAR 1995) (a) The contract price..., or the like, for the use of or for rights in patents and patent applications in connection with... associated with the access to, use of, or other right pertaining to data that is represented to be...

27 CFR 22.31 - Persons liable for tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Persons liable for tax. 22.31 Section 22.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Administrative Provisions...

47 CFR 1.1115 - Return or refund of charges.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 1 2010-10-01 2010-10-01 false Return or refund of charges. 1.1115 Section 1.1115 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Schedule of... is filed by an applicant who cannot fulfill a prescribed age requirement. (4) When the Commission...

5 CFR 630.209 - Refund for unearned leave.

Code of Federal Regulations, 2010 CFR

2010-01-01

...) Require him to refund the amount paid him for the period covering the leave for which he is indebted; or (2) Deduct that amount from any pay due him. An employee who enters active military service with a... because of disability which prevents him from returning to duty or continuing in the service, and which is...

27 CFR 447.32 - Application for registration and refund of fee.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR Registration § 447.32 Application for registration and refund of fee. (a...

27 CFR 447.32 - Application for registration and refund of fee.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR Registration § 447.32 Application for registration and refund of fee. (a...

27 CFR 447.32 - Application for registration and refund of fee.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR Registration § 447.32 Application for registration and refund of fee. (a...

27 CFR 447.32 - Application for registration and refund of fee.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR Registration § 447.32 Application for registration and refund of fee. (a...

27 CFR 447.32 - Application for registration and refund of fee.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR Registration § 447.32 Application for registration and refund of fee. (a...

20 CFR 638.529 - Income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding taxation...

26 CFR 25.6324-1 - Special lien for gift tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for gift tax. 25.6324-1 Section 25... GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Procedure and Administration § 25.6324-1 Special lien for gift tax. For regulations concerning the special lien for the gift tax, see § 301.6324-1...

Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer

PubMed Central

2010-01-01

Background The Government of Canada implemented a Children's Fitness Tax Credit (CFTC) in 2007 which allows a non-refundable tax credit of up to $500 to register a child in an eligible physical activity (PA) program. The purposes of this study were to assess whether the awareness, uptake, and perceived effectiveness of this tax credit varied by household income among Canadian parents. Methods An internet-based panel survey was conducted in March 2009 with a representative sample of 2135 Canadians. Of those, parents with children aged 2 to 18 years of age (n = 1004) were asked if their child was involved in organized PA programs (including dance and sports), the associated costs to register their child in these programs, awareness of the CFTC, if they had claimed the CFTC for the tax year 2007, and whether they planned to claim it in the upcoming year. Parents were also asked if they believed the CFTC has lead to their child being more involved in PA programs. Results Among parents, 54.4% stated their child was in organized PA and 55.5% were aware of the CFTC. Parents in the lowest income quartile were significantly less aware and less likely to claim the CFTC than other income groups. Among parents who had claimed the CFTC, few (15.6%) believed it had increased their child's participation in PA programs. Conclusions More than half of Canadian parents with children have claimed the CFTC. However, the tax credit appears to benefit the wealthier families in Canada. PMID:20565963

26 CFR 302.1-4 - Computation of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-4 Computation of taxes. (a) Detail of employees of the Internal Revenue Service. The Commissioner will detail... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Computation of taxes. 302.1-4 Section 302.1-4...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

Forest Landowners' Guide to the Federal Income Tax

Treesearch

Harry L. Haney; William L. Hoover; William C. Siegel; John L. Greene

2001-01-01

This publication is the latest in a series of income tax handbooks for nonindustrial private forest owners that extends back over 45 years. It represents a major revision of Agriculture Handbook No. 708, Forest Owners' Guide to the Federal Income Tax. It updates that publication to include tax legislation passed after 1994 and administrative changes promulgated...

12 CFR 615.5209 - Deferred-tax assets.

Code of Federal Regulations, 2012 CFR

2012-01-01

... Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5209 Deferred-tax assets. For... within that year. (4) Financial projections must include the estimated effect of tax-planning strategies...

12 CFR 615.5209 - Deferred-tax assets.

Code of Federal Regulations, 2011 CFR

2011-01-01

... Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5209 Deferred-tax assets. For... within that year. (4) Financial projections must include the estimated effect of tax-planning strategies...

12 CFR 615.5209 - Deferred-tax assets.

Code of Federal Regulations, 2013 CFR

2013-01-01

... Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5209 Deferred-tax assets. For... within that year. (4) Financial projections must include the estimated effect of tax-planning strategies...

Large repayments of premium subsidies may be owed to the IRS if family income changes are not promptly reported.

PubMed

Jacobs, Ken; Graham-Squire, Dave; Gould, Elise; Roby, Dylan

2013-09-01

Subsidies for health insurance premiums under the Affordable Care Act are refundable tax credits. They can be taken when taxes are filed or in advance, as reductions in monthly premiums that must be reconciled at tax filing. Recipients who take subsidies in advance will receive tax refunds if their subsidies were too small but will have to make repayments if their subsidies were too high. We analyzed predicted repayments and refunds for people receiving subsidies, using California as a case study. We found that many families could owe large repayments to the Internal Revenue Service at their next tax filing. If income changes were reported and credits adjusted in a timely manner throughout the tax year, the number of filers owing repayments would be reduced by 7-41 percent and the median size of repayments reduced by as much as 61 percent (depending on the level of changes reported and the method used to adjust the subsidy amounts). We recommend that the health insurance exchanges mandated by the Affordable Care Act educate consumers about how the subsidies work and the need to promptly report income changes. We also recommend that they provide tools and assistance to determine the amount of subsidies that enrollees should take in advance.

42 CFR 84.66 - Withdrawal of applications; refund of fees.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 1 2012-10-01 2012-10-01 false Withdrawal of applications; refund of fees. 84.66 Section 84.66 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES APPROVAL OF RESPIRATORY PROTECTIVE DEVICES General...

42 CFR 84.66 - Withdrawal of applications; refund of fees.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 1 2013-10-01 2013-10-01 false Withdrawal of applications; refund of fees. 84.66 Section 84.66 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES APPROVAL OF RESPIRATORY PROTECTIVE DEVICES General...

42 CFR 84.66 - Withdrawal of applications; refund of fees.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 1 2014-10-01 2014-10-01 false Withdrawal of applications; refund of fees. 84.66 Section 84.66 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES APPROVAL OF RESPIRATORY PROTECTIVE DEVICES General...

42 CFR 84.66 - Withdrawal of applications; refund of fees.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Withdrawal of applications; refund of fees. 84.66 Section 84.66 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES APPROVAL OF RESPIRATORY PROTECTIVE DEVICES General...

42 CFR 84.66 - Withdrawal of applications; refund of fees.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 1 2011-10-01 2011-10-01 false Withdrawal of applications; refund of fees. 84.66 Section 84.66 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES APPROVAL OF RESPIRATORY PROTECTIVE DEVICES General...

Not-for-profit hospitals fight tax-exempt challenges.

PubMed

Hudson, T

1990-10-20

The message being sent by local tax boards, state agencies, and the Internal Revenue Service is clear: Not-for-profit hospitals will have to justify their tax-exempt status. But complying with this demand can be a costly administrative burden. Just ask the executives who have been through the experience. CEO Richard Anderson, of St. Luke's Hospital, Bethlehem, PA, is luckier than some executives who have faced tax-exempt challenges. He won his hospital's case. But he still faces a yearly battle: The hospital must prove its compliance annually to the county board of assessors. Other executives report similar experiences. Our cover story takes an in-depth look at how administrators faced challenges to their hospital's tax status and what they learned about their relationship with their communities, as well as a complete state and federal legislative outlook for future developments.

22 CFR 202.8 - Refund by suppliers and/or agencies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 202.8 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT OVERSEAS SHIPMENTS OF SUPPLIES BY... demand the entire amount, or any lesser amount specified, of such freight charges determined by AID to be... charges have been paid or reimbursed under this Regulation will promptly refund to AID upon demand the...

24 CFR 266.608 - Mortgage insurance premium: Pro rata refund.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Mortgage insurance premium: Pro... PROJECT LOANS Contract Rights and Obligations Mortgage Insurance Premiums § 266.608 Mortgage insurance premium: Pro rata refund. If the Contract of Insurance is terminated by payment in full or is terminated...

24 CFR 266.608 - Mortgage insurance premium: Pro rata refund.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Mortgage insurance premium: Pro... PROJECT LOANS Contract Rights and Obligations Mortgage Insurance Premiums § 266.608 Mortgage insurance premium: Pro rata refund. If the Contract of Insurance is terminated by payment in full or is terminated...

42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 4 2013-10-01 2013-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 4 2011-10-01 2011-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 4 2012-10-01 2012-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 4 2014-10-01 2014-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

26 CFR 20.6321 - Statutory provisions; lien for taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... addition thereto) shall be a lien in favor of the United States upon all property and rights to property... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Statutory provisions; lien for taxes. 20.6321... Administration § 20.6321 Statutory provisions; lien for taxes. Sec. 6321. Lien for taxes. If any person liable to...

24 CFR 232.825 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ASSISTED LIVING FACILITIES Contract Rights and Obligations Premiums § 232.825 Pro rata refund of insurance premium. Upon termination of a loan insurance contract by a payment in full or by a voluntary termination... rata portion of the current annual loan insurance premium theretofore paid which is applicable to the...

24 CFR 232.825 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ASSISTED LIVING FACILITIES Contract Rights and Obligations Premiums § 232.825 Pro rata refund of insurance premium. Upon termination of a loan insurance contract by a payment in full or by a voluntary termination... rata portion of the current annual loan insurance premium theretofore paid which is applicable to the...

Tax reform options: promoting retirement security.

PubMed

VanDerhei, Jack

2011-11-01

TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future

26 CFR 1.212-1 - Nontrade or nonbusiness expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Additional Itemized Deductions for Individuals § 1.212-1 Nontrade or... and when realized, will be required to be included in income for Federal income tax purposes, or (ii..., or (iii) in connection with the determination, collection, or refund of any tax; and (2) It is an...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

20 CFR 30.422 - If an employee is only partially reimbursed for a medical expense, must the provider refund the...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false If an employee is only partially reimbursed for a medical expense, must the provider refund the balance of the amount paid to the employee? 30.422... provider refund the balance of the amount paid to the employee? (a) The OWCP fee schedule sets maximum...

20 CFR 10.337 - If OWCP reimburses an employee only partially for a medical expense, must the provider refund the...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false If OWCP reimburses an employee only partially for a medical expense, must the provider refund the balance of the amount paid to the employee? 10.337... for a medical expense, must the provider refund the balance of the amount paid to the employee? (a...

20 CFR 30.422 - If an employee is only partially reimbursed for a medical expense, must the provider refund the...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false If an employee is only partially reimbursed for a medical expense, must the provider refund the balance of the amount paid to the employee? 30.422... provider refund the balance of the amount paid to the employee? (a) The OWCP fee schedule sets maximum...

20 CFR 10.337 - If OWCP reimburses an employee only partially for a medical expense, must the provider refund the...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false If OWCP reimburses an employee only partially for a medical expense, must the provider refund the balance of the amount paid to the employee? 10.337... for a medical expense, must the provider refund the balance of the amount paid to the employee? (a...

18 CFR 35.19a - Refund requirements under suspension orders.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Refund requirements under suspension orders. 35.19a Section 35.19a Conservation of Power and Water Resources FEDERAL ENERGY... October 10, 1974, and September 30, 1979; and (iii)(A) At an average prime rate for each calendar quarter...

18 CFR 35.19a - Refund requirements under suspension orders.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Refund requirements under suspension orders. 35.19a Section 35.19a Conservation of Power and Water Resources FEDERAL ENERGY... October 10, 1974, and September 30, 1979; and (iii)(A) At an average prime rate for each calendar quarter...

18 CFR 35.19a - Refund requirements under suspension orders.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Refund requirements under suspension orders. 35.19a Section 35.19a Conservation of Power and Water Resources FEDERAL ENERGY... October 10, 1974, and September 30, 1979; and (iii)(A) At an average prime rate for each calendar quarter...

18 CFR 35.19a - Refund requirements under suspension orders.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Refund requirements under suspension orders. 35.19a Section 35.19a Conservation of Power and Water Resources FEDERAL ENERGY... October 10, 1974, and September 30, 1979; and (iii)(A) At an average prime rate for each calendar quarter...

75 FR 78805 - Agency Information Collection (Application for Refund of Educational Contributions) Activity...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-16

... participant's discharge or disenrollment. Refunds may be made earlier in instances of hardship or other good reasons. Participants who stop their enrollment from the program after discharge or release from active...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 6a.103A-1 - Interest on mortgage subsidy bonds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... interest on a mortgage subsidy bond is includable in gross income and subject to Federal income taxation... the regulations thereunder. (4) Advance refunding. On or after December 5, 1980, no tax-exempt obligation may be issued for the advance refunding of a mortgage subsidy bond (determined without regard to...

34 CFR 365.16 - What requirements apply to refunds and rebates?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 34 Education 2 2011-07-01 2010-07-01 true What requirements apply to refunds and rebates? 365.16 Section 365.16 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES, DEPARTMENT OF EDUCATION STATE INDEPENDENT LIVING SERVICES...

Tax Reform: Its Impact on Agriculture. Agricultural Outlook. Special Reprint.

ERIC Educational Resources Information Center

Economic Research Service (USDA), Washington, DC.

While tax reforms proposed by Bradley-Gephart, Kemp-Kasten, and the Reagan Administration differ in specifics, all three would reduce marginal tax rates and broaden the income tax base by eliminating many of the special provisions that have crept into the system over the years--agriculture benefits from a variety of these special provisions. This…

17 CFR 274.302 - Form N-27I-1, notice of right of withdrawal and refund for variable life insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of withdrawal and refund for variable life insurance contractholders required pursuant to Rule 6e-2... for Exemptions § 274.302 Form N-27I-1, notice of right of withdrawal and refund for variable life insurance contractholders required pursuant to Rule 6e-2 (§ 270.6e-2 of this chapter). [41 FR 47032, Oct. 27...

26 CFR 1.6654-1 - Addition to the tax in the case of an individual.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable... chapter (Regulations on Procedure and Administration) (relating to the credit for income taxes of other... assertion of the addition to the tax under section 6654, he should attach to his income tax return for the...

37 CFR 201.6 - Payment and refund of Copyright Office fees.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF..., wishes to re-open the account. (c) Refunds. (1) Money remitted to the Copyright Office for basic... Copyright Office, transferred for the permanent collections or other uses of the Library of Congress, or...

75 FR 73162 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-29

.../Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X Annual Return of Withheld Federal Income Tax, Claim, Refund. Form: 945, 945V, 945-X. Abstract: Form 945 is used to report income tax... tax liabilities. Form 945-X is used to correct errors made on Form 945, Annual Return of Withheld...

19 CFR 24.70 - Claims; deceased or incompetent public creditors.

Code of Federal Regulations, 2012 CFR

2012-04-01

... deceased importers or owners of merchandise on account of refunds of excessive duties, or taxes, or for... court, but should be supported by a statement that the appointment is still in full force and effect... at whose order the articles were furnished or services performed. Claims for refunds of excessive...

19 CFR 24.70 - Claims; deceased or incompetent public creditors.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deceased importers or owners of merchandise on account of refunds of excessive duties, or taxes, or for... court, but should be supported by a statement that the appointment is still in full force and effect... at whose order the articles were furnished or services performed. Claims for refunds of excessive...

19 CFR 24.70 - Claims; deceased or incompetent public creditors.

Code of Federal Regulations, 2014 CFR

2014-04-01

... deceased importers or owners of merchandise on account of refunds of excessive duties, or taxes, or for... court, but should be supported by a statement that the appointment is still in full force and effect... at whose order the articles were furnished or services performed. Claims for refunds of excessive...

19 CFR 24.70 - Claims; deceased or incompetent public creditors.

Code of Federal Regulations, 2013 CFR

2013-04-01

... deceased importers or owners of merchandise on account of refunds of excessive duties, or taxes, or for... court, but should be supported by a statement that the appointment is still in full force and effect... at whose order the articles were furnished or services performed. Claims for refunds of excessive...

37 CFR 201.6 - Payment and refund of Copyright Office fees.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 37 Patents, Trademarks, and Copyrights 1 2013-07-01 2013-07-01 false Payment and refund of Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF... stamps. (3) For services where fees are calculated on an hourly basis, such as preparation of a search...

37 CFR 201.6 - Payment and refund of Copyright Office fees.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 37 Patents, Trademarks, and Copyrights 1 2014-07-01 2014-07-01 false Payment and refund of Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights U.S. COPYRIGHT OFFICE... stamps. (3) For services where fees are calculated on an hourly basis, such as preparation of a search...

37 CFR 201.6 - Payment and refund of Copyright Office fees.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 37 Patents, Trademarks, and Copyrights 1 2012-07-01 2012-07-01 false Payment and refund of Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF... stamps. (3) For services where fees are calculated on an hourly basis, such as preparation of a search...

37 CFR 201.6 - Payment and refund of Copyright Office fees.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF.... In addition, the fee for an estimate of a search fee is non-refundable. This policy applies to... retained in the Copyright Office, transferred for the permanent collections or other uses of the Library of...

Tax administration as health policy: hospitals, the Internal Revenue Service, and the courts.

PubMed

Fox, D M; Schaffer, D C

1991-01-01

Since 1969 federal tax policy has permitted nonprofit hospitals to turn away indigent patients or to transfer them to public hospitals. The Internal Revenue Service made health policy, but its officials remain convinced that they were not making policy at all. Convinced that it was reasoning from legal principles, the Revenue Service accepted the hospital industry's view of the history and purpose of hospitals. The federal courts further obscured the problem. Moreover, the Revenue Service took no interest in the effects of its ruling on the services provided by tax-exempt hospitals until 1989. We describe these events and seek to explain them by linking the recent history of health policy to the assumptions that govern the making of tax policy. We conclude that the making of health policy by tax officials who are not accountable for it and who believe that they are not making policy at all is not in the public interest.

The use of the deposit-refund framework in port reception facilities charging systems.

PubMed

Georgakellos, Dimitrios A

2007-05-01

The European Union set in place Directive 2000/59/EC with the aim of substantially reducing discharges of ship-generated waste into the sea by improving the availability and use of port reception facilities. According to the Directive, port administrations shall ensure that the cost recovery system must aim to discourage ships from discharging their waste into the sea, while simultaneously placing the burden of costs on ships, in line with the "polluter pays principle". The present paper examines the extent to which the deposit-refund framework could be used in charging systems of port reception facilities. This has been realized through a case study involving a Greek port. Specifically, the charging system proposed here seems to approach quite close to the primary target, i.e. to a charging system that motivates ships to act more environmentally responsible manner regarding their waste, without significantly affecting their total cost nor the competitiveness of the port.

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

Looking Under the Hood--Top Five Open Issues for the Cadillac Tax.

PubMed

Stover, Richard; Laderman, Leslye

2015-01-01

The Affordable Care Act's "Cadillac tax" on high-cost group health care plans begins in 2018, yet its expected impact on employers remains an open question. Clarifying regulations, guidance and potential statutory changes between now and then will determine whether employers find the tax to be even more of an administrative burden than a financial one. This article discusses the top five open issues about the application of the tax and its administrative requirements, encouraging employers to use caution in making strategic decisions in advance of clarifying regulations and potential statutory changes.

Capital Info: School Choice Options for Parents: Round Two.

ERIC Educational Resources Information Center

McDonald, Dale

2002-01-01

Summarizes recent judicial and legislative action regarding school choice programs and explains the connection between school choice and the increased discussion of federal education tax credit initiatives. A tax credit would allow beneficiaries to apply the credit amount toward yearly federal tax liability and, if the credit is refundable,…

19 CFR 351.517 - Exemption or remission upon export of indirect taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes. 351.517 Section 351.517 Customs Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE... Exemption or remission upon export of indirect taxes. (a) Benefit. In the case of the exemption or remission upon export of indirect taxes, a benefit exists to the extent that the Secretary determines that the...

14 CFR 380.33 - Major changes in itinerary or price; refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Major changes in itinerary or price... § 380.33 Major changes in itinerary or price; refunds. (a) For the purposes of this section, “major...; and (4) A price increase to the participant that occurs 10 or more days before departure and results...

37 CFR 1.446 - Refund of international application filing and processing fees.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 37 Patents, Trademarks, and Copyrights 1 2014-07-01 2014-07-01 false Refund of international application filing and processing fees. 1.446 Section 1.446 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES...

37 CFR 1.446 - Refund of international application filing and processing fees.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 37 Patents, Trademarks, and Copyrights 1 2012-07-01 2012-07-01 false Refund of international application filing and processing fees. 1.446 Section 1.446 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES...