Science.gov

Sample records for administration tax refund

  1. 7 CFR 3.46 - Offset against tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  2. 47 CFR 1.1951 - Offset against tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  3. 26 CFR 156.6696-1 - 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... Administration § 156.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for...

  4. 26 CFR 53.6696-1 - 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... Administration § 53.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for...

  5. 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... TRANSACTIONS Procedure and Administration § 157.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a...

  6. 26 CFR 55.6696-1 - 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... INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for claims for credit or refund by a tax return preparer who prepared...

  7. 29 CFR 4903.31 - Eligibility of debt for tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accordance with IRS regulations (26 CFR 301.6402-6 (c) and (d)). The PBGC may refer a past-due, legally... 29 Labor 9 2010-07-01 2010-07-01 false Eligibility of debt for tax refund offset. 4903.31 Section... AND ADMINISTRATIVE RULES AND PROCEDURES DEBT COLLECTION Tax Refund Offset § 4903.31 Eligibility...

  8. 27 CFR 44.154 - Claim for refund of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 3 2013-04-01 2013-04-01 false Tax refund offset. 201.208 Section 201.208 Customs... § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A... from the tax refund due a taxpayer when other collection efforts have failed to recover the amount...

  10. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Tax refund offset. 201.208 Section 201.208 Customs... § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A... from the tax refund due a taxpayer when other collection efforts have failed to recover the amount...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Claims for credit or refund by tax return... or refund by tax return preparers. (a) In general. For rules relating to claims for credit or refund by a tax return preparer who prepared a return or claim for refund for tax under chapter 41...

  18. 26 CFR 54.6696-1 - 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... refund by tax return preparers. (a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for excise tax under chapter 43 of subtitle D of...

  19. 10 CFR 1015.209 - Tax refund offset.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... offset as part of Treasury's mandatory centralized offset at 31 CFR 285.2, Offset of Tax Refund to Collect Past-Due, Legally Enforceable Non-tax Debt. DOE has adopted 31 U.S.C. 3720A and 31 CFR 285.2 in... 10 Energy 4 2013-01-01 2013-01-01 false Tax refund offset. 1015.209 Section 1015.209...

  20. 10 CFR 1015.209 - Tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  5. 26 CFR 53.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparers furnishing identifying... AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed. (a) In general. Each tax return or claim...

  6. 27 CFR 41.163 - Refund of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Reporting of State and local income tax refunds... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6050E-1 Reporting of State and local income tax refunds. (a) Applicability. Section 6050E and this section apply to any refund officer...

  8. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 29 CFR 102.168 - Federal income tax refund offset; purpose and scope.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 2 2011-07-01 2011-07-01 false Federal income tax refund offset; purpose and scope. 102... REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.168 Federal income... that will be followed in order to implement the Federal income tax refund offset procedures set...

  10. 29 CFR 102.168 - Federal income tax refund offset; purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Federal income tax refund offset; purpose and scope. 102... REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.168 Federal income... that will be followed in order to implement the Federal income tax refund offset procedures set...

  11. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  12. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Claims for credit or refund by tax return... return preparers. (a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for employment tax under chapters 21 through 25 of subtitle C of...

  16. 29 CFR 102.168 - Federal income tax refund offset; purpose and scope.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 2 2013-07-01 2013-07-01 false Federal income tax refund offset; purpose and scope. 102... REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.168 Federal income... that will be followed in order to implement the Federal income tax refund offset procedures set...

  17. 29 CFR 102.168 - Federal income tax refund offset; purpose and scope.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 2 2012-07-01 2012-07-01 false Federal income tax refund offset; purpose and scope. 102... REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.168 Federal income... that will be followed in order to implement the Federal income tax refund offset procedures set...

  18. 29 CFR 102.168 - Federal income tax refund offset; purpose and scope.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 2 2014-07-01 2014-07-01 false Federal income tax refund offset; purpose and scope. 102... REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.168 Federal income... that will be followed in order to implement the Federal income tax refund offset procedures set...

  19. 20 CFR 408.945 - When will we suspend tax refund offset?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we suspend tax refund offset? 408... WORLD WAR II VETERANS Underpayments and Overpayments Tax Refund Offset § 408.945 When will we suspend tax refund offset? If, within 60 days of the date of the notice described in § 408.941 of this...

  20. 27 CFR 40.283 - Credit or refund of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Credit or refund of tax. 40.283 Section 40.283 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  3. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  5. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  6. 31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  7. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Reporting of State and local income tax refunds... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of State and local income tax refunds. (a) Applicability. Section 6050E and this section apply to...

  8. 27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... manufacturers tax under chapter 32. 53.172 Section 53.172 Alcohol, Tobacco Products and Firearms ALCOHOL AND... Taxes § 53.172 Credit or refund of manufacturers tax under chapter 32. (a) Overpayment not described in... refund of an overpayment of manufacturers tax imposed by Chapter 32. It does not apply, however, to...

  9. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Reporting of State and local income tax refunds... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of State and local income tax refunds. (a) Applicability. Section 6050E and this section apply to...

  10. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Reporting of State and local income tax refunds... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of State and local income tax refunds. (a) Applicability. Section 6050E and this section apply to...

  11. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Reporting of State and local income tax refunds... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of State and local income tax refunds. (a) Applicability. Section 6050E and this section apply to...

  12. 12 CFR 1073.501 - Tax refund offset.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... of 31 U.S.C. 3720A under the procedures established in 31 CFR 285.2. ... 12 Banks and Banking 9 2014-01-01 2014-01-01 false Tax refund offset. 1073.501 Section 1073.501 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION PROCEDURES FOR BUREAU DEBT COLLECTION...

  13. 45 CFR 303.102 - Collection of overdue support by State income tax refund offset.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 2 2012-10-01 2012-10-01 false Collection of overdue support by State income tax... support by State income tax refund offset. (a) Overdue support qualifying for offset. Overdue support qualifies for State income tax refund offset if: (1) There has been an assignment of the support...

  14. 45 CFR 303.102 - Collection of overdue support by State income tax refund offset.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 2 2013-10-01 2012-10-01 true Collection of overdue support by State income tax... support by State income tax refund offset. (a) Overdue support qualifying for offset. Overdue support qualifies for State income tax refund offset if: (1) There has been an assignment of the support...

  15. 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)...

  16. 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)...

  17. 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)...

  18. 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)...

  19. 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)...

  20. 26 CFR 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... chapter 32. 48.6416(a)-3 Section 48.6416(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... refund of manufacturers tax under chapter 32. (a) Overpayment not described in section 6416(b)(3)(C) or... to claims for credit or refund of an overpayment of manufacturers tax imposed by chapter 32. It...

  1. 26 CFR 54.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparers furnishing identifying... EXCISE TAXES § 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed. (a) In general. Each tax return or claim for refund of tax under Chapter 43 of subtitle...

  2. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 20 CFR 408.946 - What happens if your tax refund is insufficient to cover the amount of your SVB overpayment?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What happens if your tax refund is insufficient to cover the amount of your SVB overpayment? 408.946 Section 408.946 Employees' Benefits SOCIAL... Tax Refund Offset § 408.946 What happens if your tax refund is insufficient to cover the amount...

  5. 45 CFR 302.60 - Collection of past-due support from Federal tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Act, § 303.72 of this chapter, and regulations of the Internal Revenue Service at 26 CFR 304.6402-1... 45 Public Welfare 2 2010-10-01 2010-10-01 false Collection of past-due support from Federal tax... Federal tax refunds. The State plan shall provide that: (a) The IV-D agency has in effect...

  6. 26 CFR 31.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Tax return preparers furnishing identifying... Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6109-2 Tax return... tax return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of...

  7. 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

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e). 48.4081-7 Section 48.4081-7 Internal Revenue INTERNAL REVENUE SERVICE... under the Internal Revenue Code is allowed under this section. (b) Conditions to allowance of refund....

  8. 26 CFR 56.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 56.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

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

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

  11. 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)...

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

    Code of Federal Regulations, 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)...

  13. 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)...

  14. 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)...

  15. 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... overpayment after the IRS makes the appropriate credits as provided in 26 U.S.C. 6402(a) and 26 CFR...

  16. 31 CFR 285.8 - Offset of tax refund payments to collect certain debts owed to States.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... collect certain debts owed to States. 285.8 Section 285.8 Money and Finance: Treasury Regulations Relating... SERVICE DEBT COLLECTION AUTHORITIES UNDER THE DEBT COLLECTION IMPROVEMENT ACT OF 1996 Disbursing Official Offset § 285.8 Offset of tax refund payments to collect certain debts owed to States. (a)...

  17. 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

  18. 26 CFR 303.1-7 - Claims for refund or credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND ADMINISTRATION TAXES UNDER THE TRADING WITH THE ENEMY ACT § 303.1-7 Claims for refund or credit... Internal Revenue Code of 1954 as modified by section 36(c) of the Trading With the Enemy Act. Any...

  19. 26 CFR 48.6421-5 - Exempt sales; other payments or refunds available.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6421-5 Exempt sales... available. Any amount which, without regard to the second sentence of section 6421(e)(1) and this...

  20. 26 CFR 48.6412-2 - Definitions for purposes of floor stocks credit or refund.

    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 § 48.6412-2 Definitions for...) Dealer. The term “dealer” includes a wholesaler, jobber, distributor, or retailer. (d) Held by a...

  1. 26 CFR 48.6416(b)(2)-1 - Certain exportations, uses, sales, or resales causing overpayments of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and... person subsequently files. However, under the circumstances described in section 6416(c) and §...

  2. 26 CFR 48.4041-13 - Other credits or refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 26 CFR 44.6419-1 - Credit or refund generally.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 48.6412-3 - Amount of tax paid on each article.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Amount of tax paid on each article. 48.6412-3...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6412-3 Amount of tax paid on...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 26 CFR 1.1464-1 - Refunds or credits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return... of tax returns or claims for refund of tax under chapter 44 of Subtitle D see § 1.6694-1 of...

  8. 26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... TRANSACTIONS Procedure and Administration § 157.6694-1 Section 6694 penalties applicable to tax return preparer... tax returns or claims for refund for tax under section 5891 of the Internal Revenue Code see §...

  9. 26 CFR 20.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers... Administration § 20.6060-1 Reporting requirements for tax return preparers. (a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of estate tax under...

  10. 26 CFR 53.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers... Administration § 53.6060-1 Reporting requirements for tax return preparers. (a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of tax under Chapter 42...

  11. 19 CFR 24.36 - Refunds of excessive duties, taxes, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... importer of record unless a transferee of the right to withdraw merchandise from bonded warehouse is... prescribed in section 485(d) of the Tariff Act, provided the nominal consignee waives in writing his right to... of such taxes are those in which: (1) The tax was paid or collected on an article imported for...

  12. 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…

  13. 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 § 1215.9 Refunds. (a) The MSPB will refund promptly any amounts deducted to satisfy debts owed to...

  14. 5 CFR 179.215 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  15. 26 CFR 1.142-3 - Refunding Issues. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 20 CFR 361.16 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Refunds. 361.16 Section 361.16 Employees' 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...

  17. 20 CFR 361.16 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Refunds. 361.16 Section 361.16 Employees' 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...

  18. 20 CFR 361.16 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Refunds. 361.16 Section 361.16 Employees' 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...

  19. 20 CFR 361.16 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Refunds. 361.16 Section 361.16 Employees' 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...

  20. 20 CFR 361.16 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Refunds. 361.16 Section 361.16 Employees' 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...

  1. 14 CFR 1261.605 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Collection by Offset From Indebted Government Employees § 1261.605 Refunds. (a) NASA will promptly refund to the employee amounts paid or deducted under this subpart when: (1) A debt is waived or otherwise found... employee's paying agency is directed by an administrative or judicial order to refund amounts deducted...

  2. 31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  3. 10 CFR 205.283 - Applications for refund.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 26 CFR 31.6402(a)-1 - Credits or refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 31.6402(a)-1 - Credits or refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. 26 CFR 31.6402(a)-1 - Credits or refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 26 CFR 157.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers... Procedure and Administration § 157.6060-1 Reporting requirements for tax return preparers. (a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund for...

  8. 26 CFR 156.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... Administration § 156.6694-1 Section 6694 penalties applicable to tax return preparer. (a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund...

  9. 26 CFR 53.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... Administration § 53.6694-1 Section 6694 penalties applicable to tax return preparer. (a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund...

  10. 75 FR 71188 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-22

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

  11. 75 FR 30109 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-28

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

  12. 78 FR 32306 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-29

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 27 CFR 40.473 - Credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 1.141-13 - Refunding issues.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Tax Exemption Requirements for State and Local Bonds § 1.141-13 Refunding issues... on the combined issue (other than debt service paid with proceeds of any refunding bond). Present... portion of the prior issue in a consistent manner based on relative debt service. See paragraph...

  16. 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...

  17. 5 CFR 846.401 - Refunds of excess contributions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Refunds of excess contributions. 846.401... Contributions § 846.401 Refunds of excess contributions. (a) An individual who elects FERS coverage is entitled to a refund of CSRS contributions made prior to the effective date of the election for service...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 3 2010-01-01 2010-01-01 false Limitations on amount of refunds. 205.286 Section 205.286 Energy DEPARTMENT OF ENERGY OIL ADMINISTRATIVE PROCEDURES AND SANCTIONS Special Procedures for Distribution of Refunds § 205.286 Limitations on amount of refunds. (a) The aggregate amount of all...

  19. 26 CFR 1.826-6 - Credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 1.826-6 - Credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 26 CFR 1.826-6 - Credit or refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  2. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... State individual income taxes. 31.6361-1 Section 31.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application...

  3. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... State individual income taxes. 31.6361-1 Section 31.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application...

  4. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... State individual income taxes. 31.6361-1 Section 31.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application...

  5. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... State individual income taxes. 31.6361-1 Section 31.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application...

  6. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... State individual income taxes. 31.6361-1 Section 31.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application...

  7. 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

    ... terminal rack _____ Removal or sale by the blender 6. Amount of Federal excise tax paid on account of the...) (nonbulk entries into the United States), or § 48.4081-3(g) (removals or sales by blenders). However,...

  8. 77 FR 70879 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-27

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

  9. 76 FR 30434 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-25

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

  10. 76 FR 6186 - Applications for Membership on the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

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

  11. 26 CFR 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6695-1 Other assessable... of the Internal Revenue Code (Code) shall be subject to penalties for failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b)...

  12. 26 CFR 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6695-1 Other assessable... of the Internal Revenue Code (Code) shall be subject to penalties for failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b)...

  13. 26 CFR 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6695-1 Other assessable... of the Internal Revenue Code (Code) shall be subject to penalties for failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b)...

  14. 26 CFR 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.6695-1 Other assessable... of the Internal Revenue Code (Code) shall be subject to penalties for failure to furnish a copy to the taxpayer under section 6695(a) of the Code, failure to sign the return under section 6695(b)...

  15. 76 FR 12793 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-08

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

  16. 26 CFR 1.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... State individual income taxes. 1.6361-1 Section 1.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Provisions § 1.6361-1 Collection and administration of qualified State individual income taxes. Except as otherwise provided...

  17. 26 CFR 1.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... State individual income taxes. 1.6361-1 Section 1.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions § 1.6361-1 Collection and administration of qualified State individual income taxes. Except as...

  18. 26 CFR 1.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... State individual income taxes. 1.6361-1 Section 1.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions § 1.6361-1 Collection and administration of qualified State individual income taxes. Except as...

  19. 26 CFR 1.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... State individual income taxes. 1.6361-1 Section 1.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions § 1.6361-1 Collection and administration of qualified State individual income taxes. Except as...

  20. 26 CFR 1.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... State individual income taxes. 1.6361-1 Section 1.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions § 1.6361-1 Collection and administration of qualified State individual income taxes. Except as...

  1. 26 CFR 301.6402-2 - Claims for credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... grounds and facts must be verified by a written declaration that it is made under the penalties of perjury... center has authority to refund on equitable grounds penalties or other amounts legally collected. (c... income taxes, all claims by taxpayers for the refunding of taxes, interest, penalties, and additions...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... grounds and facts must be verified by a written declaration that it is made under the penalties of perjury... center has authority to refund on equitable grounds penalties or other amounts legally collected. (c... income taxes, all claims by taxpayers for the refunding of taxes, interest, penalties, and additions...

  3. 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…

  4. 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...

  5. 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...

  6. 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...

  7. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. Reporting oil overcharge refunds to the Internal Revenue Service

    SciTech Connect

    Not Available

    1992-09-17

    Monies collected from firms for alleged petroleum pricing violations are put in escrow from which refunds are made to those claiming overcharge during the period of price controls. Payment of refunds to recipients who are not tax exempt must be reported to the Internal Revenue Service (IRS) on Form 1099. By issuing Form 1099, the Department of Energy (DOE) alerts both the recipient and the IRS to potential taxable income. The purpose of our audit was to determine whether DOE was complying with IRS regulations when issuing 1099`s for oil overcharge refunds. In calendar year 1991 Form 1099 was not issued for approximately $1.3 million in oil overcharge refunds of between $10 and $600 because the Department was unable to accurately determine the amount of interest included in the refunds. Thus, recipients may not have reported overcharge refunds as taxable income. In addition, about 30 percent of refund recipients identified as tax exempt could not provide support for their exempt status because they misunderstood Departmental instructions or were unaware of IRS regulations in this regard. In some instances, DOE had identified the recipients as exempt, due to the amount of the refund. As a result, 1099`s were not issued for as many as 2,700 refund recipients who received refunds of approximately $2.7 million in potentially taxable income. Management agreed with our recommendations (1) to issue appropriate IRS reporting forms to nonexempt refund recipients and (2) to require all recipients claiming exempt status to identify the basis for exemption and provide documentation for their withholding status.

  9. Reporting oil overcharge refunds to the Internal Revenue Service

    SciTech Connect

    Not Available

    1992-09-17

    Monies collected from firms for alleged petroleum pricing violations are put in escrow from which refunds are made to those claiming overcharge during the period of price controls. Payment of refunds to recipients who are not tax exempt must be reported to the Internal Revenue Service (IRS) on Form 1099. By issuing Form 1099, the Department of Energy (DOE) alerts both the recipient and the IRS to potential taxable income. The purpose of our audit was to determine whether DOE was complying with IRS regulations when issuing 1099's for oil overcharge refunds. In calendar year 1991 Form 1099 was not issued for approximately $1.3 million in oil overcharge refunds of between $10 and $600 because the Department was unable to accurately determine the amount of interest included in the refunds. Thus, recipients may not have reported overcharge refunds as taxable income. In addition, about 30 percent of refund recipients identified as tax exempt could not provide support for their exempt status because they misunderstood Departmental instructions or were unaware of IRS regulations in this regard. In some instances, DOE had identified the recipients as exempt, due to the amount of the refund. As a result, 1099's were not issued for as many as 2,700 refund recipients who received refunds of approximately $2.7 million in potentially taxable income. Management agreed with our recommendations (1) to issue appropriate IRS reporting forms to nonexempt refund recipients and (2) to require all recipients claiming exempt status to identify the basis for exemption and provide documentation for their withholding status.

  10. 45 CFR 303.72 - Requests for collection of past-due support by Federal tax refund offset.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... the taxpayer who owes the past-due support; (ii) The social security number of that taxpayer; (iii... 45 Public Welfare 2 2014-10-01 2012-10-01 true Requests for collection of past-due support by... OFFICE OF CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT ENFORCEMENT PROGRAM), ADMINISTRATION FOR CHILDREN...

  11. 26 CFR 56.6107-1 - Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 56.6107-1 - Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 301.6402-2 - Claims for credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 26 CFR 301.6402-2 - Claims for credit or refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 8 2011-04-01 2011-04-01 false Plans for refunding the cost of electronic products. 1004.4 Section 1004.4 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN....4 Plans for refunding the cost of electronic products. Every plan for refunding the cost of...

  16. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  17. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  18. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  19. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  20. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  1. 77 FR 31441 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-25

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

  2. 76 FR 64428 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-18

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

  3. The Relationship of Administrative, Socioeconomic, and Fiscal Variables to Education Tax Referenda.

    ERIC Educational Resources Information Center

    Humphrey, Steven Kent

    Using a questionnaire survey and census data, the author sought to determine the effect of administrator effort and other selected administrative, fiscal, and socioeconomic variables on the results of Illinois school district tax elections. All educational tax referenda in the state's unit and elementary school districts in the years 1975-78 were…

  4. 26 CFR 31.3302(a)-2 - Refund of State contributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Refund of State contributions. 31.3302(a)-2... State contributions. If, subsequent to the filing of the return, a refund is made by a State to the taxpayer of any part of his contribution credited against the tax, the taxpayer is required to advise...

  5. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 26 CFR 48.6416(e)-1 - Refund to exporter or shipper.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of Special Application to Retailers and Manufacturers Taxes § 48.6416(e)-1 Refund to exporter or... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Refund to exporter or shipper. 48.6416(e)-1 Section 48.6416(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  7. 26 CFR 5.6411-1 - Tentative refund under claim of right adjustment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 15 CFR 303.17 - Application for annual duty-refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS REGULATIONS WATCHES, WATCH MOVEMENTS AND JEWELRY PROGRAM Jewelry § 303.17 Application for annual duty-refunds. (a) Form...

  9. 15 CFR 303.17 - Application for annual duty-refunds.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS REGULATIONS WATCHES, WATCH MOVEMENTS AND JEWELRY PROGRAM Jewelry § 303.17 Application for annual duty-refunds. (a) Form...

  10. 15 CFR 303.17 - Application for annual duty-refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS REGULATIONS WATCHES, WATCH MOVEMENTS AND JEWELRY PROGRAM Jewelry § 303.17 Application for annual duty-refunds. (a) Form...

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

    PubMed

    Etheredge, L

    2001-09-01

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

  12. 50 CFR 270.22 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 50 Wildlife and Fisheries 11 2013-10-01 2013-10-01 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 §...

  13. 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.

  14. 76 FR 34017 - Claims for Credit or Refund

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-10

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

  15. 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...

  16. 77 FR 13388 - Treasury Inspector General for Tax Administration; Privacy Act of 1974: Computer Matching Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-06

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

  17. 18 CFR 154.501 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Refunding. Any natural gas company required to make refunds pursuant to this section must bear all costs of... OF ENERGY REGULATIONS UNDER NATURAL GAS ACT RATE SCHEDULES AND TARIFFS Refunds and Reports § 154.501 Refunds. (a) Refund Obligation. (1) Any natural gas company that collects rates or charges pursuant...

  18. 26 CFR 48.6427-6 - Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... fuel used in intercity, local or school buses after July 31, 1984. 48.6427-6 Section 48.6427-6 Internal... intercity, local or school buses after July 31, 1984. (a) Limitation on amount of credit or refund—(1) In general. In the case of fuel sold or used after July 31, 1984, on which tax was imposed under section...

  19. 26 CFR 1.667-1 - Denial of refund to trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning...) before 1955 distribution (see example 1 of this paragraph) 6,160 Tax on $11,516 (taxable income of $20... distributable net income after 1955 distribution 2,116 Refund disallowed to the trust and credit available to...

  20. 26 CFR 301.6402-3T - Special rules applicable to income tax (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Special rules applicable to income tax... Refunds Procedure in General § 301.6402-3T Special rules applicable to income tax (temporary). (a) through... individual or foreign corporation, the appropriate income tax return on which the claim for refund or...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 27 CFR 46.251 - Payment of tax required.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... a claim for refund, the dealer must have paid the floor stocks tax and subsequently determined...

  3. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (or under section 902 in a deemed distribution under section 1248) shall be translated into dollars at... translated into dollars at the rate of exchange for the date of the refund. (2) Foreign taxes deemed paid on... actual distribution and refunds of such taxes shall be translated into dollars at the rate of...

  4. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (or under section 902 in a deemed distribution under section 1248) shall be translated into dollars at... translated into dollars at the rate of exchange for the date of the refund. (2) Foreign taxes deemed paid on... actual distribution and refunds of such taxes shall be translated into dollars at the rate of...

  5. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (or under section 902 in a deemed distribution under section 1248) shall be translated into dollars at... translated into dollars at the rate of exchange for the date of the refund. (2) Foreign taxes deemed paid on... actual distribution and refunds of such taxes shall be translated into dollars at the rate of...

  6. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (or under section 902 in a deemed distribution under section 1248) shall be translated into dollars at... translated into dollars at the rate of exchange for the date of the refund. (2) Foreign taxes deemed paid on... actual distribution and refunds of such taxes shall be translated into dollars at the rate of...

  7. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (or under section 902 in a deemed distribution under section 1248) shall be translated into dollars at... translated into dollars at the rate of exchange for the date of the refund. (2) Foreign taxes deemed paid on... actual distribution and refunds of such taxes shall be translated into dollars at the rate of...

  8. 43 CFR 2933.24 - When can I get a refund of Recreation Use Permit fees?

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 2 2012-10-01 2012-10-01 false When can I get a refund of Recreation Use... RECREATION ON PUBLIC LANDS Recreation Use Permits for Fee Areas § 2933.24 When can I get a refund of Recreation Use Permit fees? If we close the fee site for administrative or emergency reasons, we will...

  9. 43 CFR 2933.24 - When can I get a refund of Recreation Use Permit fees?

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 2 2011-10-01 2011-10-01 false When can I get a refund of Recreation Use... RECREATION ON PUBLIC LANDS Recreation Use Permits for Fee Areas § 2933.24 When can I get a refund of Recreation Use Permit fees? If we close the fee site for administrative or emergency reasons, we will...

  10. 43 CFR 2933.24 - When can I get a refund of Recreation Use Permit fees?

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 2 2013-10-01 2013-10-01 false When can I get a refund of Recreation Use... RECREATION ON PUBLIC LANDS Recreation Use Permits for Fee Areas § 2933.24 When can I get a refund of Recreation Use Permit fees? If we close the fee site for administrative or emergency reasons, we will...

  11. 43 CFR 2933.24 - When can I get a refund of Recreation Use Permit fees?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 2 2014-10-01 2014-10-01 false When can I get a refund of Recreation Use... RECREATION ON PUBLIC LANDS Recreation Use Permits for Fee Areas § 2933.24 When can I get a refund of Recreation Use Permit fees? If we close the fee site for administrative or emergency reasons, we will...

  12. 21 CFR 1004.1 - Manufacturer's obligation to repair, replace, or refund cost of electronic products.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 8 2011-04-01 2011-04-01 false Manufacturer's obligation to repair, replace, or refund cost of electronic products. 1004.1 Section 1004.1 Food and Drugs FOOD AND DRUG ADMINISTRATION... OF ELECTRONIC PRODUCTS § 1004.1 Manufacturer's obligation to repair, replace, or refund cost...

  13. 78 FR 58610 - Agency Information Collection (Application for Refund of Educational Contributions) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-24

    ... AFFAIRS Agency Information Collection (Application for Refund of Educational Contributions) Activity Under OMB Review AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice... announces that the Veterans Benefits Administration (VBA), Department of Veterans Affairs, will submit...

  14. 75 FR 62187 - Proposed Information Collection (Application for Refund of Educational Contributions) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-07

    ... AFFAIRS Proposed Information Collection (Application for Refund of Educational Contributions) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. SUMMARY: The Veterans Benefits Administration (VBA) is announcing an opportunity for public comment on...

  15. 78 FR 36643 - Proposed Information Collection (Application for Refund of Educational Contributions) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-18

    ... AFFAIRS Proposed Information Collection (Application for Refund of Educational Contributions) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. SUMMARY: The Veterans Benefits Administration (VBA) is announcing an opportunity for public comment on...

  16. 75 FR 78805 - Agency Information Collection (Application for Refund of Educational Contributions) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-16

    ... AFFAIRS Agency Information Collection (Application for Refund of Educational Contributions) Activity Under OMB Review AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice... announces that the Veterans Benefits Administration (VBA), Department of Veterans Affairs, will submit...

  17. 26 CFR 31.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... preparers of employment tax returns or claims for refund of employment tax under chapters 21 through 25 of... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF...

  18. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 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...

  19. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 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...

  20. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 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...

  1. 27 CFR 19.267 - Adjustments for credited tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 75 FR 14539 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-26

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI28 Furnishing Identifying Number of Tax Return Preparer... guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax that they prepare. These proposed regulations provide guidance on the identifying number of...

  3. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  4. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. 26 CFR 48.6412-2 - Definitions for purposes of floor stocks credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Definitions for purposes of floor stocks credit... purposes of floor stocks credit or refund. For purposes of section 6412 and the regulations thereunder— (a) Floor stocks. The term “floor stocks” means any article subject to the tax imposed by section 4071...

  6. 27 CFR 31.67 - Persons returning liquors for credit, refund, or exchange.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 26 CFR 301.6361-1 - Collection and administration of qualified taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... State X qualified tax, State Y qualified tax, and Federal income tax collected from B, a resident of State X who is employed in State Y, for the taxable year is $5,500. The amounts of B's liabilities for such taxes for that year are: $250 for the State X tax (after allowance of a credit for State...

  8. 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...

  9. 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...

  10. 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...

  11. 37 CFR 2.209 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... RULES OF PRACTICE IN TRADEMARK CASES Fees and Payment of Money in Trademark Cases § 2.209 Refunds. (a... provide the banking information necessary for making refunds by electronic funds transfer (31 U.S.C. 3332 and 31 CFR part 208), or instruct the Office that refunds are to be credited to a deposit account,...

  12. 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...

  13. 32 CFR 1697.9 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Refunds. 1697.9 Section 1697.9 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM SALARY OFFSET § 1697.9 Refunds. (a) The Selective Service System will refund promptly any amounts deducted to satisfy debts owed to the Selective Service System when the debt...

  14. 10 CFR 16.17 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 1 2011-01-01 2011-01-01 false Refunds. 16.17 Section 16.17 Energy NUCLEAR REGULATORY 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...

  15. 10 CFR 16.17 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 1 2014-01-01 2014-01-01 false Refunds. 16.17 Section 16.17 Energy NUCLEAR REGULATORY 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...

  16. 10 CFR 16.17 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Refunds. 16.17 Section 16.17 Energy NUCLEAR REGULATORY 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...

  17. 10 CFR 16.17 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 1 2013-01-01 2013-01-01 false Refunds. 16.17 Section 16.17 Energy NUCLEAR REGULATORY 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...

  18. 10 CFR 16.17 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 1 2012-01-01 2012-01-01 false Refunds. 16.17 Section 16.17 Energy NUCLEAR REGULATORY 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...

  19. 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...

  20. 44 CFR 62.5 - Premium refund.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  1. 22 CFR 1007.9 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  2. 22 CFR 1007.9 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 22 CFR 1007.9 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 22 CFR 1007.9 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 22 CFR 1007.9 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. 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....

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 26 CFR 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. 26 CFR 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 26 CFR 301.6103(l)-1 - Disclosure of returns and return information for purposes other than tax administration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. Tax Refund Theft Prevention Act of 2014

    THOMAS, 113th Congress

    Sen. Hatch, Orrin G. [R-UT

    2014-07-31

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

  12. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  16. 27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  18. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Furnishing identifying number of income tax... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Returns Or Claims for Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income tax...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 26 CFR 56.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers... requirements for tax return preparers. (a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of tax under chapter 41 of subtitle D of the Internal...

  6. 26 CFR 41.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Reporting requirements for tax return preparers... requirements for tax return preparers. (a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of excise tax under section 4481, other than for the...

  7. 26 CFR 54.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... applicable to tax return preparer. (a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund of tax under Chapter 43 of subtitle D, see §...

  8. 75 FR 20941 - Furnishing Identifying Number of Tax Return Preparer; Hearing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-22

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI28 Furnishing Identifying Number of Tax Return Preparer... providing guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax that they prepare. DATES: The public hearing is being held on Thursday, May 6, 2010, at...

  9. 26 CFR 56.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... penalties applicable to tax return preparer. (a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund of tax under chapter 41 of subtitle...

  10. 26 CFR 40.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Reporting requirements for tax return preparers... for tax return preparers. (a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of any tax to which this part 40 applies other than for the...

  11. 26 CFR 25.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers... § 25.6060-1 Reporting requirements for tax return preparers. (a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of gift tax under chapter 12...

  12. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    ERIC Educational Resources Information Center

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

    2013-01-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... with remainder over to a charitable organization, and by the local law the inheritance tax upon the... of the will or other governing instruments, the law of the jurisdiction under which the estate is administered, or the law of the jurisdiction imposing the particular tax, the Federal estate tax, or any...

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

    PubMed

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

    2016-03-01

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

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

    PubMed Central

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

    2016-01-01

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

  19. 5 CFR 847.432 - Effect of a refund of FERS deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... in Nafi Coverage with Credit for Fers Service Based on A Move from Fers to Nafi § 847.432 Effect of a... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Effect of a refund of FERS deductions. 847.432 Section 847.432 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED)...

  20. 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... FEES FOR ENGINE, VEHICLE, AND EQUIPMENT COMPLIANCE PROGRAMS § 1027.125 Can I get a refund? (a) We will refund the total fee imposed under this part if you ask for a refund after failing to get a...

  1. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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

    ... or technical perspectives), (10) trusts and estates, (11) tax exempt organizations, and (12) state... different perspectives are represented. All travel expenses within government guidelines will be...

  9. 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

    ... or technical perspectives), (10) trusts and estates, (11) tax exempt organizations, and (12) state... different perspectives are represented. All travel expenses within government guidelines will be...

  10. 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

    ... or technical perspectives), (10) trusts and estates, (11) tax exempt organizations, and (12) state... different perspectives are represented. All travel expenses within government guidelines will be...

  11. 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...

  12. 42 CFR 60.21 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Refunds. 60.21 Section 60.21 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The Loan § 60.21 Refunds. (a) Student authorization. By applying for a HEAL loan, a student...

  13. 42 CFR 60.21 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Refunds. 60.21 Section 60.21 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The Loan § 60.21 Refunds. (a) Student authorization. By applying for a HEAL loan, a student...

  14. 42 CFR 60.21 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Refunds. 60.21 Section 60.21 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The Loan § 60.21 Refunds. (a) Student authorization. By applying for a HEAL loan, a student...

  15. 42 CFR 60.21 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Refunds. 60.21 Section 60.21 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The Loan § 60.21 Refunds. (a) Student authorization. By applying for a HEAL loan, a student...

  16. 42 CFR 60.21 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Refunds. 60.21 Section 60.21 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The Loan § 60.21 Refunds. (a) Student authorization. By applying for a HEAL loan, a student...

  17. 7 CFR 1210.520 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  18. 7 CFR 1210.520 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  19. 7 CFR 1210.520 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  20. 7 CFR 1210.520 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  1. 7 CFR 1210.520 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  2. 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...

  3. 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...

  4. 22 CFR 23.3 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 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...

  5. 22 CFR 23.3 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 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...

  6. 22 CFR 23.3 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 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...

  7. 22 CFR 23.3 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 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...

  8. 45 CFR 1179.9 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  9. 45 CFR 1179.9 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  10. 45 CFR 1179.9 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  11. Court finds implied power to order refunds

    SciTech Connect

    Not Available

    1993-02-01

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

  12. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Furnishing identifying number of income tax... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Returns Or Claims for Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income...

  13. 26 CFR 26.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers... 1986 § 26.6060-1 Reporting requirements for tax return preparers. (a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of...

  14. 26 CFR 156.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers....6060-1 Reporting requirements for tax return preparers. (a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund under section 5881 of the...

  15. 26 CFR 301.6511(f)-1 - Special rules for chapter 42 taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Special rules for chapter 42 taxes. 301.6511(f... and Collection § 301.6511(f)-1 Special rules for chapter 42 taxes. (a) In general. Claims for credit or refund of an overpayment of any tax imposed by chapter 42 shall be filed by the taxpayer within...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Furnishing identifying number of income tax... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Returns Or Claims for Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income...

  17. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Furnishing identifying number of income tax... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Returns Or Claims for Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income...

  18. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Furnishing identifying number of income tax... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Returns Or Claims for Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income...

  19. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  20. 21 CFR 1004.1 - Manufacturer's obligation to repair, replace, or refund cost of electronic products.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 10 CFR 205.281 - Petition for implementation of special refund procedures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  3. 37 CFR 2.209 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  4. 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)

  5. 19 CFR 191.123 - Refund of duties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... under 31 CFR 901.9. (d) When a refund is due, it shall be paid promptly. If a refund is not made... 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...

  7. 48 CFR 5242.9000 - Requests for refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... refunds. (a) Policy. (1) This subpart establishes uniform policy and procedures on requesting refunds for spare parts or items of support equipment. This policy is not intended to diminish the responsibility of... establish monetary thresholds below which refunds will not be requested....

  8. 47 CFR 64.1511 - Forgiveness of charges and refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  9. 47 CFR 64.1511 - Forgiveness of charges and refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  10. 47 CFR 64.1511 - Forgiveness of charges and refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  11. 47 CFR 64.1511 - Forgiveness of charges and refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  12. 7 CFR 1463.201 - Refunds of importer assessments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... provisions of 7 CFR 1464.105 that were in effect prior to March 30, 2005, so long as such request for refunds... 7 Agriculture 10 2010-01-01 2010-01-01 false Refunds of importer assessments. 1463.201 Section... PROGRAM Miscellaneous Provisions § 1463.201 Refunds of importer assessments. Assessments paid on...

  13. 5 CFR 838.505 - Barring payment of refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Affecting Refunds of Employee Contributions § 838.505 Barring payment of refunds. A court order barring payment of a refund of employee contributions is not a court order acceptable for processing unless— (a) It...

  14. 5 CFR 838.505 - Barring payment of refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Affecting Refunds of Employee Contributions § 838.505 Barring payment of refunds. A court order barring payment of a refund of employee contributions is not a court order acceptable for processing unless— (a) It...

  15. 5 CFR 838.505 - Barring payment of refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... REGULATIONS (CONTINUED) COURT ORDERS AFFECTING RETIREMENT BENEFITS Requirements for Court Orders Affecting Refunds of Employee Contributions § 838.505 Barring payment of refunds. A court order barring payment of a refund of employee contributions is not a court order acceptable for processing unless— (a) It...

  16. 42 CFR 433.320 - Procedures for refunds to CMS.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 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...

  17. 20 CFR 408.1004 - Which administrative actions are not initial determinations?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CERTAIN WORLD WAR II VETERANS Determinations and the Administrative Review Process Introduction... refund offset procedure. (See § 408.943). (i) The determination to reduce, suspend, or terminate...

  18. 20 CFR 408.1004 - Which administrative actions are not initial determinations?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CERTAIN WORLD WAR II VETERANS Determinations and the Administrative Review Process Introduction... refund offset procedure. (See § 408.943). (i) The determination to reduce, suspend, or terminate...

  19. 20 CFR 408.1004 - Which administrative actions are not initial determinations?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... CERTAIN WORLD WAR II VETERANS Determinations and the Administrative Review Process Introduction... refund offset procedure. (See § 408.943). (i) The determination to reduce, suspend, or terminate...

  20. 20 CFR 408.1004 - Which administrative actions are not initial determinations?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... CERTAIN WORLD WAR II VETERANS Determinations and the Administrative Review Process Introduction... refund offset procedure. (See § 408.943). (i) The determination to reduce, suspend, or terminate...

  1. 20 CFR 408.1004 - Which administrative actions are not initial determinations?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... CERTAIN WORLD WAR II VETERANS Determinations and the Administrative Review Process Introduction... refund offset procedure. (See § 408.943). (i) The determination to reduce, suspend, or terminate...

  2. 37 CFR 1.26 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... by electronic funds transfer (31 U.S.C. 3332 and 31 CFR part 208), or instruct the Office that... GENERAL RULES OF PRACTICE IN PATENT CASES General Provisions Fees and Payment of Money § 1.26 Refunds. (a... check, electronic funds transfer, credit to a deposit account, etc.). Generally, reexamination...

  3. 48 CFR 5252.242-9000 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Refunds. 5252.242-9000 Section 5252.242-9000 Federal Acquisition Regulations System DEPARTMENT OF THE NAVY ACQUISITION REGULATIONS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Texts of Provisions and Clauses 5252.242-9000...

  4. 7 CFR 1280.403 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., seedstock producer, feeder, first handler, or exporter from whom an assessment is collected and remitted to... the Order through the announcement of the results of the required referendum, shall have a right to... producer, feeder, first handler, or exporter requesting a refund shall submit an application on...

  5. 78 FR 16213 - Refunds and Exchanges

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-14

    ... stamps affixed to Business Reply Mail (BRM) pieces, and for annual presort mailing fees, would be revised... cases. Consistent with existing delivery record retention periods, language is being incorporated to... relocated to existing section 604.9.5, Express Mail Postage Refunds. We propose a minimum threshold of...

  6. 32 CFR 701.51 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  7. 32 CFR 701.51 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  8. 32 CFR 701.51 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  9. 32 CFR 701.51 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  10. 32 CFR 701.51 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  11. 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...

  12. 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...

  13. 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...

  14. 27 CFR 479.120 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 27 CFR 479.120 - Refunds.

    Code of Federal Regulations, 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...

  16. 31 CFR 29.335 - Refunded service.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  17. 36 CFR 228.66 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... material. If insufficient mineral material existed in the sale area to provide the quantity of material....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...

  18. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Special rules applicable to income tax. 301... Procedure in General § 301.6402-3 Special rules applicable to income tax. (a) In the case of a claim for credit or refund filed after June 30, 1976— (1) In general, in the case of an overpayment of income...

  19. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Special rules applicable to income tax. 301... Procedure in General § 301.6402-3 Special rules applicable to income tax. (a) In the case of a claim for credit or refund filed after June 30, 1976— (1) In general, in the case of an overpayment of income...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Special rules applicable to income tax. 301... Procedure in General § 301.6402-3 Special rules applicable to income tax. (a) In the case of a claim for credit or refund filed after June 30, 1976— (1) In general, in the case of an overpayment of income...

  2. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Special rules applicable to income tax. 301... Procedure in General § 301.6402-3 Special rules applicable to income tax. (a) In the case of a claim for credit or refund filed after June 30, 1976— (1) In general, in the case of an overpayment of income...

  3. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Special rules applicable to income tax. 301... Procedure in General § 301.6402-3 Special rules applicable to income tax. (a) In the case of a claim for credit or refund filed after June 30, 1976— (1) In general, in the case of an overpayment of income...

  4. 77 FR 69440 - Federal Acquisition Regulation; Submission for OMB Review; North Carolina Sales Tax Certification

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-19

    ... notice was published in the Federal Register at 77 FR 43077, on July 23, 2012. No comments were received... of sales and use taxes indirectly paid on building materials, supplies, fixtures, and equipment that... a refund claim for sales or use taxes paid on purchases of building materials, supplies,...

  5. 29 CFR 4903.20 - Will PBGC issue a refund if money is erroneously collected on a debt?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 9 2013-07-01 2013-07-01 false Will PBGC issue a refund if money is erroneously collected on a debt? 4903.20 Section 4903.20 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INTERNAL AND ADMINISTRATIVE RULES AND PROCEDURES DEBT COLLECTION Procedures To Collect Debts Owed to PBGC § 4903.20 Will...

  6. Marketing, financial goals play into CCRC refund plan.

    PubMed

    Wynd, W R; Stewart, M I; Hunter, H O

    1991-02-01

    An entry fee refund is the marketing tool for continuing care retirement communities (CCRCs) with the most easily assessed financial effects. The financial results of refund schedules can be measured in terms of a CCRC's ability to generate pools of cash and withdraw cash from these pools to fund operations. A CCRC's choice of refund schedule also will affect net present value of an investment in retirement housing.

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

    SciTech Connect

    Belzer, R.B.

    1989-01-01

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

  8. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 78 FR 71468 - Rules Relating to Additional Medicare Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-29

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

  14. 19 CFR 191.161 - Refund of taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 19 CFR 191.161 - Refund of taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  16. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  17. 19 CFR 191.161 - Refund of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 29 CFR 4903.32 - Tax refund offset procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... CFR 301.6402-6(d)(1)) constitutes a reasonable attempt to notify a debtor. (2) A debtor will have at least 60 days to present evidence, for consideration by the PBGC, that all or part of a debt is not past... “debtor”) that a debt is past-due and if not repaid within 60 days, the PBGC will refer the debt to...

  19. United Nations Tax Equalization Refund Act of 2011

    THOMAS, 112th Congress

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

    2011-02-08

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

  20. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  1. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  2. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  3. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION CLAIMS... and guidance issued by the Secretary of the Treasury at 26 CFR 301.6402-6 and the requirements of 31 U... disclosed by NSF to a consumer reporting agency as authorized by 31 U.S.C. 3711(f), unless a...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 5 CFR 839.1117 - If I elect to change my retirement coverage under the FERCCA, can I get a refund of the service...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false If I elect to change my retirement coverage under the FERCCA, can I get a refund of the service credit deposit I made and receive the actuarial reduction instead? 839.1117 Section 839.1117 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS...

  6. 5 CFR 839.212 - May I make a retirement coverage election if I received a refund of my retirement deductions...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false May I make a retirement coverage election if I received a refund of my retirement deductions after I was corrected to FERS? 839.212 Section 839.212 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) CORRECTION OF RETIREMENT...

  7. 37 CFR 1.446 - Refund of international application filing and processing fees.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... information necessary for making refunds by electronic funds transfer, the Office may use the banking information provided on the payment instrument to make any refund by electronic funds transfer. (b) Any.... (c) Refund of the supplemental search fees will be made if such refund is determined to be...

  8. 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...

  9. 42 CFR 60.54 - Payment of refunds by schools.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  10. 7 CFR 1430.509 - Refunds; joint and several liability.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  11. 7 CFR 1430.509 - Refunds; joint and several liability.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  15. 27 CFR 40.473 - Credit or refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 27 CFR 40.473 - Credit or refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  17. 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...

  18. 7 CFR 17.10 - Refunds and insurance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... THE AGRICULTURAL TRADE DEVELOPMENT AND ASSISTANCE ACT OF 1954, AS AMENDED § 17.10 Refunds and... normal customs of the trade, including arbitration and appeal awards, allowances, and claims for... ineligible amount to CCC promptly on demand. If not promptly refunded, such amount may be set off by...

  19. 19 CFR 191.144 - Refund of duties.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 2 2012-04-01 2012-04-01 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...

  20. 19 CFR 191.144 - Refund of duties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 2 2014-04-01 2014-04-01 false Refund of duties. 191.144 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...

  1. 19 CFR 191.144 - Refund of duties.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 2 2013-04-01 2013-04-01 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...

  2. 42 CFR 433.312 - Basic requirements for refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 false Basic requirements for refunds. 433.312 Section 433.312 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Overpayments to Providers § 433.312 Basic requirements for refunds. (a) Basic rules. (1) Except as provided...

  3. 42 CFR 433.312 - Basic requirements for refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Basic requirements for refunds. 433.312 Section 433.312 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Overpayments to Providers § 433.312 Basic requirements for refunds. (a) Basic rules. (1) Except as provided...

  4. 42 CFR 433.312 - Basic requirements for refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 4 2012-10-01 2012-10-01 false Basic requirements for refunds. 433.312 Section 433.312 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Overpayments to Providers § 433.312 Basic requirements for refunds. (a) Basic rules. (1) Except as provided...

  5. 42 CFR 433.312 - Basic requirements for refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 4 2013-10-01 2013-10-01 false Basic requirements for refunds. 433.312 Section 433.312 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Overpayments to Providers § 433.312 Basic requirements for refunds. (a) Basic rules. (1) Except as provided...

  6. 42 CFR 433.320 - Procedures for refunds to CMS.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... refund the Federal share of overpayments that are subject to recovery to CMS through a credit on its... following discovery, established in accordance with § 433.316, ends. (3) A credit on the Form CMS-64 must be... reporting collections and submitting reduced expenditure claims. (1) The State is not required to refund...

  7. 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 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The School § 60.54 Payment of refunds by schools. A participating school must...

  8. 42 CFR 60.54 - Payment of refunds by schools.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Payment of refunds by schools. 60.54 Section 60.54 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The School § 60.54 Payment of refunds by schools. A participating school must...

  9. 42 CFR 60.54 - Payment of refunds by schools.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Payment of refunds by schools. 60.54 Section 60.54 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The School § 60.54 Payment of refunds by schools. A participating school must...

  10. 42 CFR 60.54 - Payment of refunds by schools.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Payment of refunds by schools. 60.54 Section 60.54 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The School § 60.54 Payment of refunds by schools. A participating school must...

  11. 47 CFR 1.1115 - Return or refund of charges.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 1 2012-10-01 2012-10-01 false Return or refund of charges. 1.1115 Section 1... fee will be refunded only if the overpayment is $10 or more. (6) When an application for new or modified facilities is not timely filed in accordance with the filing window as established by...

  12. 34 CFR 685.216 - Unpaid refund discharge.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... applicable law and regulations, including this section. Any accrued interest and other charges associated... refund. Any accrued interest and other charges associated with the unpaid refund are also discharged. (ii... accrued interest and other charges) owed by the borrower at the time of discharge. (2) The...

  13. 26 CFR 48.4221-8 - Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shall be in addition to any other penalties that may apply. (c) Cross reference. For credit or refund... manufacturer selling tires, tubes, or tread rubber tax free under section 4221(e)(5) shall indicate to the... manufacturer selling tires, tubes, or tread rubber tax free under section 4221(e)(5) shall maintain in...

  14. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  16. 7 CFR 81.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... provisions of, and subject to the rates prescribed for those claims which are addressed in 7 CFR part 792. (f... DOMESTIC CONSUMPTION PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.16 Refunds; joint and...

  17. 7 CFR 81.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... provisions of, and subject to the rates prescribed for those claims which are addressed in 7 CFR part 792. (f... DOMESTIC CONSUMPTION PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.16 Refunds; joint and...

  18. 7 CFR 81.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... provisions of, and subject to the rates prescribed for those claims which are addressed in 7 CFR part 792. (f... DOMESTIC CONSUMPTION PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.16 Refunds; joint and...

  19. 7 CFR 81.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... provisions of, and subject to the rates prescribed for those claims which are addressed in 7 CFR part 792. (f... DOMESTIC CONSUMPTION PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.16 Refunds; joint and...

  20. 7 CFR 81.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... provisions of, and subject to the rates prescribed for those claims which are addressed in 7 CFR part 792. (f... DOMESTIC CONSUMPTION PROGRAMS PRUNE/DRIED PLUM DIVERSION PROGRAM § 81.16 Refunds; joint and...

  1. 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...

  2. 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...

  3. 20 CFR 416.560 - Recovery-refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... every case where the overpaid individual is not currently eligible for SSI benefits. If the individual is currently eligible for SSI benefits and has not refunded the overpayment, adjustment as set...

  4. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... provisions of, and subject to the rates prescribed for, those claims which are addressed in 14 CFR part 1403... DOMESTIC CONSUMPTION PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.16 Refunds; joint and...

  5. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... provisions of, and subject to the rates prescribed for, those claims which are addressed in 14 CFR part 1403... DOMESTIC CONSUMPTION PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.16 Refunds; joint and...

  6. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... provisions of, and subject to the rates prescribed for, those claims which are addressed in 14 CFR part 1403... DOMESTIC CONSUMPTION PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.16 Refunds; joint and...

  7. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... provisions of, and subject to the rates prescribed for, those claims which are addressed in 14 CFR part 1403... DOMESTIC CONSUMPTION PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.16 Refunds; joint and...

  8. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... provisions of, and subject to the rates prescribed for, those claims which are addressed in 14 CFR part 1403... DOMESTIC CONSUMPTION PROGRAMS CLINGSTONE PEACH DIVERSION PROGRAM § 82.16 Refunds; joint and...

  9. 7 CFR 1421.306 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  10. 41 CFR 105-55.011 - Collection by administrative offset.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United... regulations published to implement such offsets under 5 U.S.C. 5514 and 31 U.S.C. 3716 (see 5 CFR part...

  11. 10 CFR 15.33 - Collection by administrative offset.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... the guidance and standards in 31 CFR Chapter IX, parts 900-904 and 5 U.S.C. 5514. (2) This section... CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United States; (iv)...

  12. 10 CFR 15.33 - Collection by administrative offset.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United States; (iv) Offsets... the guidance and standards in 31 CFR Chapter IX, parts 900-904 and 5 U.S.C. 5514. (2) This...

  13. 10 CFR 15.33 - Collection by administrative offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United States; (iv) Offsets... the guidance and standards in 31 CFR Chapter IX, parts 900-904 and 5 U.S.C. 5514. (2) This...

  14. 47 CFR 1.1912 - Collection by administrative offset.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...) Payments made under the Social Security Act, except as provided for in 31 U.S.C. 3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United States; (iv) Offsets...

  15. 41 CFR 105-55.011 - Collection by administrative offset.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... 3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United... regulations published to implement such offsets under 5 U.S.C. 5514 and 31 U.S.C. 3716 (see 5 CFR part...

  16. 76 FR 718 - General Administrative Regulations; Good-Performance Refunds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-06

    ... prevention and loss reduction methods, and demonstrate good farming practices, providing, in effect, a... management practices as well as encouraging insured producers to continue participation in the crop insurance... the same method for all producers regardless of the size of their farming operation. The amount...

  17. 26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... all compensation the tax return preparer receives or expects to receive with respect to the engagement... that can be reasonably allocated to the engagement of preparing the return or claim for refund or... all compensation the firm receives or expects to receive with respect to the engagement of...

  18. 26 CFR 301.6413-1 - Special rules applicable to certain employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Special rules applicable to certain employment... Refunds Rules of Special Application § 301.6413-1 Special rules applicable to certain employment taxes. For regulations under section 6413, see §§ 31.6413(a)-1 to 31.6413(c)-1, inclusive, of this...

  19. 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...

  20. 24 CFR 241.825 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Pro rata refund of insurance... Projects Without a HUD-Insured or HUD-Held Mortgage Premiums § 241.825 Pro rata refund of insurance premium... Commissioner shall refund to the lender for the account of the borrower an amount equal to the pro rata...

  1. 26 CFR 1.148-9 - Arbitrage rules for refunding issues.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... date of the refunding issue those amounts had been held in a bona fide debt service fund or a fund to... prior issue, replacement proceeds not held in a bona fide debt service fund, and transferred proceeds... allocated to the refunding of a separate prior issue is based on the present value of the refunded...

  2. 26 CFR 1.148-9 - Arbitrage rules for refunding issues.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... date of the refunding issue those amounts had been held in a bona fide debt service fund or a fund to... prior issue, replacement proceeds not held in a bona fide debt service fund, and transferred proceeds... allocated to the refunding of a separate prior issue is based on the present value of the refunded...

  3. 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... does not ratify such act. See paragraph (b) of § 302.1-4 relating to relationship of Attorney...

  4. 26 CFR 44.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax return preparer. 44.7701-1 Section 44.7701-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Administrative Provisions of Special Application to the Taxes on Wagering § 44.7701-1 Tax return preparer. (a) In general. For the definition of a...

  5. 26 CFR 44.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Tax return preparer. 44.7701-1 Section 44.7701... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Administrative Provisions of Special Application to the Taxes on Wagering § 44.7701-1 Tax return preparer. (a) In general. For the definition of...

  6. 26 CFR 41.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Tax return preparer. 41.7701-1 Section 41.7701... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.7701-1 Tax return preparer. (a) In...

  7. 26 CFR 41.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax return preparer. 41.7701-1 Section 41.7701... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.7701-1 Tax return preparer. (a) In...

  8. 26 CFR 41.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Tax return preparer. 41.7701-1 Section 41.7701... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.7701-1 Tax return preparer. (a) In...

  9. 26 CFR 44.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Tax return preparer. 44.7701-1 Section 44.7701... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Administrative Provisions of Special Application to the Taxes on Wagering § 44.7701-1 Tax return preparer. (a) In general. For the definition of...

  10. 26 CFR 44.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax return preparer. 44.7701-1 Section 44.7701... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Administrative Provisions of Special Application to the Taxes on Wagering § 44.7701-1 Tax return preparer. (a) In general. For the definition of...

  11. 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...

  12. 26 CFR 157.7701-1 - 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. 157.7701-1 Section 157... EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer,...

  13. 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...

  14. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  15. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  16. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  17. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  18. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  19. 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.

  20. 75 FR 61116 - Refunds Under the Cable Statutory License

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-04

    ... From the Federal Register Online via the Government Publishing Office LIBRARY OF CONGRESS Copyright Office 37 CFR Part 201 Refunds Under the Cable Statutory License AGENCY: Copyright Office, Library... or reply comment should be brought to the Library of Congress, U.S. Copyright Office, Room 401,...

  1. 78 FR 1755 - Refunds Under the Cable Statutory License

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-09

    ... From the Federal Register Online via the Government Publishing Office LIBRARY OF CONGRESS Copyright Office 37 CFR Part 201 Refunds Under the Cable Statutory License AGENCY: Copyright Office, Library... the Copyright Act. See 75 FR 61116. The Office explained that the proposed regulation would...

  2. 7 CFR 1430.313 - Refunds; joint and several liability.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... determined in accordance with paragraph (d) of this section and late payment charges as provided in 7 CFR... section. (d) Interest shall be applicable to any refunds required in accordance with 7 CFR parts 792 and... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS 2004...

  3. 7 CFR 1430.313 - Refunds; joint and several liability.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... determined in accordance with paragraph (d) of this section and late payment charges as provided in 7 CFR... section. (d) Interest shall be applicable to any refunds required in accordance with 7 CFR parts 792 and... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS 2004...

  4. 7 CFR 1430.313 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... determined in accordance with paragraph (d) of this section and late payment charges as provided in 7 CFR... section. (d) Interest shall be applicable to any refunds required in accordance with 7 CFR parts 792 and... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS 2004...

  5. 7 CFR 1430.313 - Refunds; joint and several liability.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... determined in accordance with paragraph (d) of this section and late payment charges as provided in 7 CFR... section. (d) Interest shall be applicable to any refunds required in accordance with 7 CFR parts 792 and... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS 2004...

  6. 7 CFR 1430.313 - Refunds; joint and several liability.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... determined in accordance with paragraph (d) of this section and late payment charges as provided in 7 CFR... section. (d) Interest shall be applicable to any refunds required in accordance with 7 CFR parts 792 and... CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS 2004...

  7. 7 CFR 1280.214 - Refund escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.214 Refund escrow accounts... is a member of the Federal Reserve System and will deposit into such account an amount equal to...

  8. 38 CFR 21.4255 - Refund policy; nonaccredited courses.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... course bears to the total length. The school may make provision for refund within the following limitations: (1) Registration fee. An established registration fee in an amount not to exceed $10 need not be subject to proration. Where the established registration fee is more than $10, the amount in excess of...

  9. 7 CFR 17.10 - Refunds and insurance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Office of the Secretary of Agriculture SALES OF AGRICULTURAL COMMODITIES MADE AVAILABLE UNDER TITLE I OF THE AGRICULTURAL TRADE DEVELOPMENT AND ASSISTANCE ACT OF 1954, AS AMENDED § 17.10 Refunds and... applicable Agricultural Commodities Agreement between the U.S. and the participant. (b) Adjustment...

  10. 47 CFR 64.1511 - Forgiveness of charges and refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... provider of interstate pay-per-call services or providing transmission for interstate information services...-per-call or information services charges provided that such charges must be forgiven, refunded, or... Section 64.1511 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER...

  11. 42 CFR 433.320 - Procedures for refunds to CMS.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 4 2014-10-01 2014-10-01 false Procedures for refunds to CMS. 433.320 Section 433... the quarter in which the 1-year period following discovery, established in accordance with § 433.316... will be at the Current Value of Funds Rate (CVFR), and will accrue beginning on the day after the...

  12. 42 CFR 433.320 - Procedures for refunds to CMS.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 4 2012-10-01 2012-10-01 false Procedures for refunds to CMS. 433.320 Section 433... the quarter in which the 1-year period following discovery, established in accordance with § 433.316... will be at the Current Value of Funds Rate (CVFR), and will accrue beginning on the day after the...

  13. 75 FR 62488 - Refunds Under the Cable Statutory License

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-12

    ... Copyright Office 37 CFR Part 201 Refunds Under the Cable Statutory License AGENCY: Copyright Office, Library of Congress. ACTION: Notice of proposed rulemaking; correction. SUMMARY: The Copyright Office... Counsel, Copyright GC/I&R, P.O. Box 70400, Washington, DC 20024. Telephone: (202) 707-8380. Telefax:...

  14. 40 CFR 152.412 - Waivers and refunds.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 152.412 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PESTICIDE PROGRAMS PESTICIDE REGISTRATION AND CLASSIFICATION PROCEDURES Registration Fees § 152.412 Waivers and refunds. (a... lack commercial feasibility for the pesticide applicant. An applicant requesting a waiver on this...

  15. 40 CFR 152.412 - Waivers and refunds.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 152.412 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PESTICIDE PROGRAMS PESTICIDE REGISTRATION AND CLASSIFICATION PROCEDURES Registration Fees § 152.412 Waivers and refunds. (a... lack commercial feasibility for the pesticide applicant. An applicant requesting a waiver on this...

  16. 40 CFR 152.412 - Waivers and refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 152.412 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PESTICIDE PROGRAMS PESTICIDE REGISTRATION AND CLASSIFICATION PROCEDURES Registration Fees § 152.412 Waivers and refunds. (a... lack commercial feasibility for the pesticide applicant. An applicant requesting a waiver on this...

  17. 40 CFR 152.412 - Waivers and refunds.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 152.412 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PESTICIDE PROGRAMS PESTICIDE REGISTRATION AND CLASSIFICATION PROCEDURES Registration Fees § 152.412 Waivers and refunds. (a... lack commercial feasibility for the pesticide applicant. An applicant requesting a waiver on this...

  18. 40 CFR 152.412 - Waivers and refunds.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 152.412 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PESTICIDE PROGRAMS PESTICIDE REGISTRATION AND CLASSIFICATION PROCEDURES Registration Fees § 152.412 Waivers and refunds. (a... lack commercial feasibility for the pesticide applicant. An applicant requesting a waiver on this...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 38 CFR 21.5065 - Refunds without disenrollment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... most recent period of active duty. When an individual who meets all the criteria in paragraph (b)(2) of... made during the most recent period of active duty unless the individual meets one or more of the... Affairs will refund all contributions made by an individual during the most recent period of active...

  5. 42 CFR 417.456 - Refunds to Medicare enrollees.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Refunds to Medicare enrollees. 417.456 Section 417.456 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM HEALTH MAINTENANCE ORGANIZATIONS, COMPETITIVE MEDICAL PLANS, AND HEALTH...

  6. 34 CFR 685.216 - Unpaid refund discharge.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 4 2012-07-01 2012-07-01 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 (CONTINUED) WILLIAM D. FORD FEDERAL DIRECT LOAN PROGRAM...

  7. 34 CFR 685.216 - Unpaid refund discharge.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 34 Education 4 2013-07-01 2013-07-01 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 (CONTINUED) WILLIAM D. FORD FEDERAL DIRECT LOAN PROGRAM...

  8. 34 CFR 685.216 - Unpaid refund discharge.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 4 2011-07-01 2011-07-01 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 (CONTINUED) WILLIAM D. FORD FEDERAL DIRECT LOAN PROGRAM...

  9. 34 CFR 685.216 - Unpaid refund discharge.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 34 Education 4 2014-07-01 2014-07-01 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 (CONTINUED) WILLIAM D. FORD FEDERAL DIRECT LOAN PROGRAM...

  10. 7 CFR 760.913 - 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. 760.913 Section 760.913 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INDEMNITY PAYMENT PROGRAMS 2005-2007 Livestock Indemnity...

  11. 7 CFR 760.1110 - 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. 760.1110 Section 760.1110 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INDEMNITY PAYMENT PROGRAMS 2005-2007 Livestock...

  12. 31 CFR 285.1 - Collection of past-due support by administrative offset.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... (o) and (p) of Title 5, United States Code, where applicable, in accordance with the Secretary's... of the Black Lung Benefits Act; (iv) Any law administered by the Railroad Retirement Board; (2... prohibited by law; (4) Payments made under the Internal Revenue Code of 1986 (except that tax refund...

  13. 31 CFR 285.6 - Administrative offset under reciprocal agreements with states.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... apply to the offset of Federal salary payments, Federal tax refunds (see 31 CFR 285.8), or the collection of past-due support debts (see 31 CFR 285.1 and 285.3). (b) Definitions. (1) Unless otherwise... debts arising under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.), the tariff laws of...

  14. 31 CFR 285.6 - Administrative offset under reciprocal agreements with states.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... section does not apply to the offset of Federal salary payments, Federal tax refunds (see 31 CFR 285.8), or the collection of past-due support debts (see 31 CFR 285.1 and 285.3). (b) Definitions. (1) Unless... debts arising under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.), the tariff laws of...

  15. 31 CFR 5.10 - How will Treasury entities use administrative offset (offset of non-tax Federal payments) to...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Offset Program. (1) In most cases, the Financial Management Service uses the Treasury Offset Program to... transferred to the Financial Management Service under § 5.9 of this part, Treasury entities will refer any... administrative offset. See 31 U.S.C. 3716(c)(6); 31 CFR part 285, subpart A; and 31 CFR 901.3(b)....

  16. 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. PMID:17391711

  17. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Refund of one-time MIP. 203.283... Payment § 203.283 Refund of one-time MIP. (a) The Commissioner shall provide for the refund to the mortgagor of a portion of the unearned MIP paid pursuant to § 203.280 if the contract of insurance...

  18. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Refund of one-time MIP. 203.283... Payment § 203.283 Refund of one-time MIP. (a) The Commissioner shall provide for the refund to the mortgagor of a portion of the unearned MIP paid pursuant to § 203.280 if the contract of insurance...

  19. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Refund of one-time MIP. 203.283... Payment § 203.283 Refund of one-time MIP. (a) The Commissioner shall provide for the refund to the mortgagor of a portion of the unearned MIP paid pursuant to § 203.280 if the contract of insurance...

  20. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Refund of one-time MIP. 203.283... Payment § 203.283 Refund of one-time MIP. (a) The Commissioner shall provide for the refund to the mortgagor of a portion of the unearned MIP paid pursuant to § 203.280 if the contract of insurance...

  1. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Refund of one-time MIP. 203.283... Payment § 203.283 Refund of one-time MIP. (a) The Commissioner shall provide for the refund to the mortgagor of a portion of the unearned MIP paid pursuant to § 203.280 if the contract of insurance...

  2. 26 CFR 1.148-9A - Arbitrage rules for refunding issues.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Arbitrage rules for refunding issues. 1.148-9A..., 1997 § 1.148-9A Arbitrage rules for refunding issues. (a) through (c)(2)(ii)(A) . For guidance see § 1... amounts in a mixed escrow that are not proceeds of a refunding issue may be allocated to the...

  3. 14 CFR § 1260.64 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  4. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  5. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  6. 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...

  7. 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...

  8. 26 CFR 55.7701-1 - 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. 55.7701-1 Section 55.7701... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.7701-1 Tax return preparer. (a) In general. For the definition of a...

  9. 10 CFR 1015.203 - Collection by administrative offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... seq.) except as provided for in 31 U.S.C. 3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund.... 5514 and 31 U.S.C. 3716 (see 5 CFR part 550, subpart K, and 31 CFR 285.7, Federal Salary Offset);...

  10. 10 CFR 1015.203 - Collection by administrative offset.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... seq.) except as provided for in 31 U.S.C. 3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund.... 5514 and 31 U.S.C. 3716 (see 5 CFR part 550, subpart K, and 31 CFR 285.7, Federal Salary Offset);...

  11. 26 CFR 31.6302(c)-1 - Use of Government depositories in connection with taxes under Federal Insurance Contributions Act...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of...

  12. 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

    ... Energy Regulatory Commission Maine Public Service Company; Notice of Initiation of Proceeding and Refund... determine the justness and reasonableness of 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....

  13. 77 FR 19011 - Southwest Power Pool, Inc.; Notice of Initiation of Proceeding and Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-29

    ... Energy Regulatory Commission Southwest Power Pool, Inc.; Notice of Initiation of Proceeding and Refund... determine the justness and reasonableness of the proposed rate reduction by Southwest Power Pool, Inc. Southwest Power Pool, Inc., 138 FERC ] 61,211 (2012). The refund effective date in Docket No....

  14. 77 FR 22311 - Southwest Power Pool, Inc.; Notice of Initiation of Proceeding and Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-13

    ... Energy Regulatory Commission Southwest Power Pool, Inc.; Notice of Initiation of Proceeding and Refund... determine the justness and reasonableness of the proposed rate reduction by Southwest Power Pool, Inc. Southwest Power Pool, Inc., 139 FERC ] 61,016 (2012). The refund effective date in Docket No....

  15. 76 FR 63615 - Atlantic Path 15, LLC; Notice of Initiation of Proceeding and Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ... Energy Regulatory Commission Atlantic Path 15, LLC; Notice of Initiation of Proceeding and Refund... determine the justness and reasonableness of Atlantic Path 15, LLC's proposed rate reduction to its transmission revenue requirement. Atlantic Path 15, LLC, 135 FERC ] 61,037 (2011). The refund effective date...

  16. 24 CFR 266.608 - Mortgage insurance premium: Pro rata refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rata refund. 266.608 Section 266.608 Housing and Urban Development Regulations Relating to Housing and... premium: Pro rata refund. If the Contract of Insurance is terminated by payment in full or is terminated... account. In computing the pro rata portion of the annual mortgage insurance premium, the date...

  17. 24 CFR 232.825 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Pro rata refund of insurance... ASSISTED LIVING FACILITIES Contract Rights and Obligations Premiums § 232.825 Pro rata refund of insurance... rata portion of the current annual loan insurance premium theretofore paid which is applicable to...

  18. 34 CFR 365.16 - What requirements apply to refunds and rebates?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... How Does the Secretary Make a Grant to a State? § 365.16 What requirements apply to refunds and rebates? The following must be treated as a reduction of expenditures charged to the grant, subgrant, or... 34 Education 2 2012-07-01 2012-07-01 false What requirements apply to refunds and rebates?...

  19. 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

    ... conference. The public is invited to make oral comments or submit written statements for consideration. Due... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications... open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will...

  20. 77 FR 37101 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-20

    .... The public is invited to make oral comments or submit written statements for consideration. Due to... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications... open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will...