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Sample records for administration tax refund

  1. 7 CFR 3.46 - Offset against tax refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 1 2013-01-01 2013-01-01 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. 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...

  3. 10 CFR 1015.209 - Tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Tax refund offset. 1015.209 Section 1015.209 Energy... Administrative Collection of Claims § 1015.209 Tax refund offset. (a) DOE may authorize the Internal Revenue Service (IRS) to offset a tax refund to satisfy delinquent debt in accordance with 31 U.S.C....

  4. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 3 2012-10-01 2012-10-01 false Reductions of tax refunds. 608.4 Section 608.4... COLLECTION AND ADMINISTRATIVE OFFSET § 608.4 Reductions of tax refunds. (a) In accordance with regulations....S.C. 3720A, NSF will participate in the Federal Tax Refund Offset Program for offset against...

  5. 10 CFR 1015.209 - Tax refund offset.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 4 2013-01-01 2013-01-01 false Tax refund offset. 1015.209 Section 1015.209 Energy... Administrative Collection of Claims § 1015.209 Tax refund offset. (a) DOE may authorize the Internal Revenue Service (IRS) to offset a tax refund to satisfy delinquent debt in accordance with 31 U.S.C....

  6. 29 CFR 4903.32 - Tax refund offset procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Tax refund offset procedures. 4903.32 Section 4903.32 Labor... RULES AND PROCEDURES DEBT COLLECTION Tax Refund Offset § 4903.32 Tax refund offset procedures. (a) General. Before referring a debt for tax refund offset, the PBGC will complete the procedures specified...

  7. 12 CFR 1073.501 - Tax refund offset.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 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 Tax Refund Offset § 1073.501 Tax refund offset. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C....

  8. 27 CFR 41.163 - Refund of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Refund of tax. 41.163 Section 41.163 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Claims General § 41.163 Refund of tax. The taxes paid on tobacco products 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. 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...

  11. 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...

  12. 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...

  13. 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...

  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. 47 CFR 1.1951 - Offset against tax refunds.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 1 2013-10-01 2013-10-01 false Offset against tax refunds. 1.1951 Section 1.1951 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Grants by Random Selection Collection of Claims Owed the United States Cooperation with the Internal...

  16. 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 1.1951 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Collection of Claims Owed the United States Cooperation with the Internal Revenue Service § 1.1951 Offset against...

  17. 47 CFR 1.1951 - Offset against tax refunds.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 1 2014-10-01 2014-10-01 false Offset against tax refunds. 1.1951 Section 1.1951 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Grants by Random Selection Collection of Claims Owed the United States Cooperation with the Internal...

  18. 47 CFR 1.1951 - Offset against tax refunds.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 1 2011-10-01 2011-10-01 false Offset against tax refunds. 1.1951 Section 1.1951 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Collection of Claims Owed the United States Cooperation with the Internal Revenue Service § 1.1951 Offset against...

  19. 47 CFR 1.1951 - Offset against tax refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 1 2012-10-01 2012-10-01 false Offset against tax refunds. 1.1951 Section 1.1951 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Grants by Random Selection Collection of Claims Owed the United States Cooperation with the Internal...

  20. 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)...

  1. 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)...

  2. 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)...

  3. 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)...

  4. 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)...

  5. 26 CFR 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Credit or refund of tax withheld on nonresident aliens and foreign corporations. 1.6414-1 Section 1.6414-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Abatements, Credits, and Refunds § 1.6414-1 Credit or refund of...

  6. 26 CFR 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 26 CFR 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  8. 26 CFR 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Credit or refund of tax withheld on nonresident aliens and foreign corporations. 1.6414-1 Section 1.6414-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6414-1 Credit or...

  13. 26 CFR 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Credit or refund of tax withheld on nonresident aliens and foreign corporations. 1.6414-1 Section 1.6414-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6414-1 Credit or...

  14. 26 CFR 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Credit or refund of tax withheld on nonresident aliens and foreign corporations. 1.6414-1 Section 1.6414-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6414-1 Credit or...

  15. 26 CFR 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Credit or refund of tax withheld on nonresident aliens and foreign corporations. 1.6414-1 Section 1.6414-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6414-1 Credit or...

  16. 19 CFR 24.36 - Refunds of excessive duties, taxes, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Interest on such principal amounts will be computed at the time of liquidation or reliquidation and shall...), and (c) of this section of excessive deposits of alcohol or tobacco taxes, as defined in section 6423.... (e) In any instance in which a refund of an alcohol or tobacco tax is not of a type covered...

  17. 45 CFR 303.72 - Requests for collection of past-due support by Federal tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Federal tax refund offset. 303.72 Section 303.72 Public Welfare Regulations Relating to Public Welfare... collection of past-due support by Federal tax refund offset. (a) Past-due support qualifying for offset. Past-due support as defined in § 301.1 of this chapter qualifies for offset if: (1) There has been...

  18. 45 CFR 1150.30 - Which debts can the Endowment refer to the Treasury for collection by offsetting tax refunds?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 3 2014-10-01 2014-10-01 false Which debts can the Endowment refer to the... ENDOWMENT FOR THE ARTS COLLECTION OF CLAIMS Tax Refund Offset § 1150.30 Which debts can the Endowment refer... implement 31 U.S.C. 3720A, which authorizes the Treasury to reduce a tax refund by the amount of a...

  19. 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)...

  20. 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)...

  1. 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)...

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

    Code of Federal Regulations, 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)...

  3. 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…

  4. 15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 31 CFR 5.11 - How will Treasury entities use tax refund offset to collect a Treasury debt?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false How will Treasury entities use tax refund offset to collect a Treasury debt? 5.11 Section 5.11 Money and Finance: Treasury Office of the Secretary of the Treasury TREASURY DEBT COLLECTION Procedures To Collect Treasury Debts § 5.11 How...

  6. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on losses, deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2 Section 301... for certain refund claims based on losses, deductions, or credits from abusive tax shelter... (relating to penalty for promoting abusive tax shelters, etc.). This section applies only with respect to...

  7. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... on losses, deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2 Section 301... for certain refund claims based on losses, deductions, or credits from abusive tax shelter... (relating to penalty for promoting abusive tax shelters, etc.). This section applies only with respect to...

  8. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... on losses, deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2 Section 301... for certain refund claims based on losses, deductions, or credits from abusive tax shelter... (relating to penalty for promoting abusive tax shelters, etc.). This section applies only with respect to...

  9. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... on losses, deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2 Section 301... for certain refund claims based on losses, deductions, or credits from abusive tax shelter... (relating to penalty for promoting abusive tax shelters, etc.). This section applies only with respect to...

  10. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... on losses, deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2 Section 301... for certain refund claims based on losses, deductions, or credits from abusive tax shelter... (relating to penalty for promoting abusive tax shelters, etc.). This section applies only with respect to...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., see § 1.6081-1. (i) Use of magnetic media and substitute forms—(1) Magnetic media. A refund officer may be required to file the Forms 1099 required by this section on magnetic media or machine-readable... refund officer is not required to file the Forms 1099 required by this section on magnetic media,...

  12. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., see § 1.6081-1. (i) Use of magnetic media and substitute forms—(1) Magnetic media. A refund officer may be required to file the Forms 1099 required by this section on magnetic media or machine-readable... refund officer is not required to file the Forms 1099 required by this section on magnetic media,...

  13. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  17. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 1.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...), of the name of the individual tax return preparer required to sign the return or claim for refund... the individuals required to sign available for inspection upon request by the Commissioner. (2) The... all persons who are responsible for the winding up of the affairs of the corporation or...

  19. 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…

  20. 26 CFR 44.6419-1 - Credit or refund generally.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  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 48.4041-13 - 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...

  5. 26 CFR 48.4041-13 - Other credits or refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. 26 CFR 48.4041-13 - Other credits or refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. 26 CFR 44.6419-1 - Credit or refund generally.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 19 CFR 24.36 - Refunds of excessive duties, taxes, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... are excepted from the application of section 6423, Internal Revenue Code of 1954 (26 U.S.C. 6423). The... computation of the quantity of the imported article, or on mathematical errors in computation of the tax...

  9. 19 CFR 24.36 - Refunds of excessive duties, taxes, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... are excepted from the application of section 6423, Internal Revenue Code of 1954 (26 U.S.C. 6423). The... computation of the quantity of the imported article, or on mathematical errors in computation of the tax...

  10. TAX ADMINISTRATION: Advance Tax Refund Program Was a Major Accomplishment, but Not Problem Free

    DTIC Science & Technology

    2002-08-01

    Management Service IRS Internal Revenue Service ITIN Individual Taxpayer Identification Number NAP National Account Profile SSN Social Security number...from the week of July 23, 2001, through the week of September 24, 2001, based on the last two digits of a taxpayer’s Social Security number (SSN). For...of demanda 2000 2001 Amount Percent Call attempts (in millions)b July through September 11.4 23.8 12.4 108% October through December 7.9 11.8 3.8 48

  11. 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...

  12. 26 CFR 1.1464-1 - Refunds or credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 26 CFR 1.1464-1 - Refunds or credits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 26 CFR 1.1474-5 - Refunds or credits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 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,...

  20. 26 CFR 31.6402(a)-1 - Credits or refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  1. 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,...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparation software on a computer, and using the computer to file electronic returns of tax prepared by B... entries on the returns and whether the information provided is sufficient for purposes of preparing the... proper application of the tax laws to the information in order to determine the client's tax liability....

  3. 26 CFR 1.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund and related...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparation software on a computer, and using the computer to file electronic returns of tax prepared by B... entries on the returns and whether the information provided is sufficient for purposes of preparing the... proper application of the tax laws to the information in order to determine the client's tax liability....

  4. 26 CFR 1.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund and related...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparation software on a computer, and using the computer to file electronic returns of tax prepared by B... entries on the returns and whether the information provided is sufficient for purposes of preparing the... proper application of the tax laws to the information in order to determine the client's tax liability....

  5. 26 CFR 301.6316-8 - Refunds and credits in foreign currency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 27 CFR 46.137 - Time limit on filing of claim for refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Time limit on filing of claim for refund. 46.137 Section 46.137 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... of Special Taxes § 46.137 Time limit on filing of claim for refund. No claim for the refund of...

  7. 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...

  8. 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...

  9. 12 CFR 797.12 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  10. 5 CFR 846.402 - Refunds of all CSRS contributions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Refunds of all CSRS contributions. 846.402 Section 846.402 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-ELECTIONS OF COVERAGE Refunds of CSRS Contributions § 846.402 Refunds of all...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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…

  16. 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...

  17. 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...

  18. 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...

  19. 26 CFR 31.3302(a)-2 - Refund of State contributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3302(a)-2 Refund of... taxpayer of any part of his contribution credited against the tax, the taxpayer is required to advise...

  20. 75 FR 4631 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-28

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

  1. 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... individuals death, a refund claim is filed by a legal representative, certified copies of the...

  2. 27 CFR 70.123 - Claims for credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Claims for credit or refund. 70.123 Section 70.123 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... individuals death, a refund claim is filed by a legal representative, certified copies of the...

  3. 27 CFR 70.123 - Claims for credit or refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Claims for credit or refund. 70.123 Section 70.123 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... individuals death, a refund claim is filed by a legal representative, certified copies of the...

  4. 27 CFR 70.123 - Claims for credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Claims for credit or refund. 70.123 Section 70.123 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... individuals death, a refund claim is filed by a legal representative, certified copies of the...

  5. 26 CFR 1.667(a)-1A - Denial of refund to trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of refund to trusts. 1.667(a)-1A Section... TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.667(a)-1A Denial of refund to trusts. If an amount is deemed...

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

    DTIC Science & Technology

    1984-06-18

    inaccurate. Given the importance of the annual information return to IRS’ windfall profit tax compliance program, a penalty for failure to file Form 6248...strengthen IRS’ _e windfall profit tax compliance activities and result in more efficient administrative procedures. (See pp. 13, 48, 49, 67, 87, and...with IRS’ efforts to develop and implement vari- ous windfall profit tax compliance programs. Chapter 4 discus- ses some basic definitional issues

  7. Tax Administration: Continued Progress Modernizing IRS Depends on Managing Risks

    DTIC Science & Technology

    2007-11-02

    evaluation efforts. These programs dealt with the Offer in Compromise Program, telephone assistance accessibility and accuracy, and employment tax ... compliance • In our report on IRS’s Offer in Compromise Program, which allows taxpayers to settle their tax liability for less than the full amount,11 we

  8. Tax Policy and Administration: 1989 Annual Report on GAO’s Tax-Related Work

    DTIC Science & Technology

    1990-03-16

    Recommendations to Congress as of December 31, 1989 Congress Should Consider Alternatives to Increase Gas 79 Guzzler Tax Compliance Congress Should Consider...Should Consider Alternatives to Increase Gas Guzzler Tax Compliance 79 Congress Should Consider Amending the Social Security Act to Specify a Time

  9. 22 CFR 224.44 - Right to administrative offset.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 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...

  11. 20 CFR 416.560 - Recovery-refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Recovery-refund. 416.560 Section 416.560 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Payment of Benefits, Overpayments, and Underpayments § 416.560 Recovery—refund. An overpayment...

  12. 20 CFR 416.560 - Recovery-refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Recovery-refund. 416.560 Section 416.560 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Payment of Benefits, Overpayments, and Underpayments § 416.560 Recovery—refund. An overpayment...

  13. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  14. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  15. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  16. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  17. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  18. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 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...

  19. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 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...

  20. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 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...

  2. 26 CFR 1.667-1 - Denial of refund to trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of refund to trusts. 1.667-1 Section 1... (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.667-1 Denial of refund to trusts. (a) If an amount is deemed under section...

  3. Tax reform for low-wage workers.

    PubMed

    Seipel, M M

    2000-01-01

    As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated.

  4. 5 CFR 831.2002 - Eligibility for lump-sum payment upon filing an Application for Refund of Retirement Deductions...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED... date of filing an application for refund is eligible for a refund for the total lump-sum credit to...

  5. 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... when the debt is waived, found not owed to the NRC, or when directed by an administrative or Judicial... the creditor agency when the debt is waived, found not owed, or when directed by an administrative...

  6. 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... when the debt is waived, found not owed to the NRC, or when directed by an administrative or Judicial... the creditor agency when the debt is waived, found not owed, or when directed by an administrative...

  7. 29 CFR 1949.5 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  8. 27 CFR 46.3 - Applicability to certain credits or refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or... on mathematical errors in computation of the amount of the tax due, or to any claim in respect of...

  9. 27 CFR 46.3 - Applicability to certain credits or refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or... on mathematical errors in computation of the amount of the tax due, or to any claim in respect of...

  10. 27 CFR 46.3 - Applicability to certain credits or refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or... on mathematical errors in computation of the amount of the tax due, or to any claim in respect of...

  11. 27 CFR 46.3 - Applicability to certain credits or refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or... on mathematical errors in computation of the amount of the tax due, or to any claim in respect of...

  12. 27 CFR 46.3 - Applicability to certain credits or refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or... on mathematical errors in computation of the amount of the tax due, or to any claim in respect of...

  13. 26 CFR 301.6227(c)-1 - Administrative adjustment request by the tax matters partner on behalf of the partnership.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 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...

  16. 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...

  17. 12 CFR 313.100 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  18. 50 CFR 270.22 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  19. 27 CFR 70.123 - Claims for credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Claims for credit or refund. 70.123 Section 70.123 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... of representative capacity. If a return is filed by an individual and, after the individuals death,...

  20. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  5. 26 CFR 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 26 CFR 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 26 CFR 26.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 78 FR 19714 - User Fees and Refunds for Premarket Approval Applications and Device Biologics License...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-02

    ... HUMAN SERVICES Food and Drug Administration User Fees and Refunds for Premarket Approval Applications and Device Biologics License Applications; Guidance for Industry and Food and Drug Administration Staff; Availability AGENCY: Food and Drug Administration, HHS. ACTION: Notice. SUMMARY: The Food...

  9. 18 CFR 154.501 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  10. 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...

  11. 27 CFR 19.267 - Adjustments for credited tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 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....

  13. 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....

  14. 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....

  15. 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....

  16. 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....

  17. 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...

  18. 5 CFR 847.702 - Lump-sum payments and refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Lump-sum payments and refunds. 847.702... payments and refunds. (a) Employee contributions with interest which are transferred to the Fund under subpart E of this part are included in any lump-sum credit or unexpended balance payable to the...

  19. 34 CFR 34.28 - Refunds of amounts collected in error.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 34 Education 1 2013-07-01 2013-07-01 false Refunds of amounts collected in error. 34.28 Section 34.28 Education Office of the Secretary, Department of Education ADMINISTRATIVE WAGE GARNISHMENT § 34.28 Refunds of amounts collected in error. (a) If a hearing official determines under §§ 34.16 and 34.17...

  20. 34 CFR 34.28 - Refunds of amounts collected in error.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 1 2012-07-01 2012-07-01 false Refunds of amounts collected in error. 34.28 Section 34.28 Education Office of the Secretary, Department of Education ADMINISTRATIVE WAGE GARNISHMENT § 34.28 Refunds of amounts collected in error. (a) If a hearing official determines under §§ 34.16 and 34.17...

  1. 34 CFR 34.28 - Refunds of amounts collected in error.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 1 2011-07-01 2011-07-01 false Refunds of amounts collected in error. 34.28 Section 34.28 Education Office of the Secretary, Department of Education ADMINISTRATIVE WAGE GARNISHMENT § 34.28 Refunds of amounts collected in error. (a) If a hearing official determines under §§ 34.16 and 34.17...

  2. 34 CFR 34.28 - Refunds of amounts collected in error.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 34 Education 1 2014-07-01 2014-07-01 false Refunds of amounts collected in error. 34.28 Section 34.28 Education Office of the Secretary, Department of Education ADMINISTRATIVE WAGE GARNISHMENT § 34.28 Refunds of amounts collected in error. (a) If a hearing official determines under §§ 34.16 and 34.17...

  3. 34 CFR 34.28 - Refunds of amounts collected in error.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Refunds of amounts collected in error. 34.28 Section 34.28 Education Office of the Secretary, Department of Education ADMINISTRATIVE WAGE GARNISHMENT § 34.28 Refunds of amounts collected in error. (a) If a hearing official determines under §§ 34.16 and 34.17...

  4. 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:

  5. Tax Administration: New Compliance Research Effort Is on Track, but Important Work Remains

    DTIC Science & Technology

    2002-06-01

    IRS’ Plans to Measure Tax Compliance Can Be Improved. GAO/GGD-93-52. (Washington, D.C.: April 5, 1993) Summarizes uses of Taxpayer Compliance...changes to measures of voluntary compliance. Tax Compliance : Status of the Tax Year 1994 Compliance Measurement Program. GAO/GGD-95-39. (Washington, D.C...Internal Revenue Service (IRS) needs to fix before implementing the project. Tax Compliance : 1994 Taxpayer Compliance Measurement Program. GAO/T-GGD-95-207

  6. 78 FR 38203 - Refunds and Exchanges

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-26

    ... refunds for dated or undated, unused postage meter indicia; for stamps affixed to Business Reply Mail (BRM... meter indicia refunds would adversely affect the retail acceptance offices processing these refund... that meter postage refunds are not given for a decertified meter or for a meter which is reported...

  7. 15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures...

  8. 27 CFR 25.284 - Adjustment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax by corporation. 1.6425-1 Section 1.6425-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 41 CFR 102-118.630 - How must a TSP refund amounts due to GSA?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  15. 41 CFR 102-118.630 - How must a TSP refund amounts due to GSA?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  16. 41 CFR 102-118.630 - How must a TSP refund amounts due to GSA?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  17. 41 CFR 102-118.630 - How must a TSP refund amounts due to GSA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  18. 41 CFR 102-118.630 - How must a TSP refund amounts due to GSA?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., the Federal Government shall pay over to State X one-sixth ($750) of the amount actually collected... illustrated by the following examples: Example 1. The total combined amount of State X qualified tax and Federal income tax collected from A, a resident of State X, for the taxable year is $5,100. The amounts...

  20. 26 CFR 301.6361-1 - Collection and administration of qualified taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., the Federal Government shall pay over to State X one-sixth ($750) of the amount actually collected... illustrated by the following examples: Example 1. The total combined amount of State X qualified tax and Federal income tax collected from A, a resident of State X, for the taxable year is $5,100. The amounts...

  1. 27 CFR 70.262 - Limitations on allowance of credits and refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Limitations on allowance of credits and refunds. 70.262 Section 70.262 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES...

  2. Tax Administration: IRS’s Innocent Spouse Program Performance Improved; Balanced Performance Measures Needed

    DTIC Science & Technology

    2002-04-01

    field are to be handled by field staff, generally tax compliance officers and revenue agents in IRS’s Small Business/Self-Employed (SB/SE) Division. As...Reporting System that showed that tax compliance officers were processing a case in about 5.6 hours and revenue agents were processing a case in about 13...hours. IRS estimated that the new TRRs would require about the same amount of time to process a case as do tax compliance officers. To test the

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. Tax Administration: IRS Can Improve Its Program to Find Taxpayers Who Underreport Their Income

    DTIC Science & Technology

    1991-03-01

    reported on the information return but cannot be found on the tax return, the tax examiner attempts to contact the person to find out why. The entire...28 Recommendations 28 Agency Comments and Our Evaluation 29 "Thapter 4 30 RS Should Provide IRS’ Underreporter Results Could Help SSA to Find Errors...where taxpayers may have erroneously reported the wages. Also, to find errors by employers and other payers, the computer checks the validity of the data

  9. 12 CFR 313.51 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  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. 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...

  12. 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...

  13. Health reform through tax reform: a primer.

    PubMed

    Furman, Jason

    2008-01-01

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

  14. Excess deferred taxes: an update

    SciTech Connect

    Howe, S.

    1985-04-04

    The states originally split on whether to accelerate refunds to customers for overpaid taxes resulting from the decrease in corporate income taxes, but recent regulatory decisions favor a quick payback of excess deferred taxes. The Internal Revenue Service (IRS) indicates that this may violate normalization rules for accounting and threaten the utility's eligibility for accelerated depreciation deductions. After reviewing the positions of the IRS, state commissions, and the courts, the author concludes that the debate will continue until the Treasury Department issues definitive regulations. 1 table.

  15. 34 CFR 685.216 - Unpaid refund discharge.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Unpaid refund discharge. (a)(1) Unpaid refunds in closed school situations. In the case of a school that... repay that portion of a Direct Loan equal to the refund that should have been made by the school under... with the unpaid refund are also discharged. (2) Unpaid refunds in open school situations. (i) In...

  16. 76 FR 6186 - Applications for Membership on the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... specific expertise in e- file security, tax software and accuracy. See the ETAAC application, Form 13768 for more details. The ETAAC provides continued input into the development and implementation of the... issues and will provide input into the development of the strategic plan for electronic...

  17. 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

    ..., (2) transmitters of electronic returns, (3) tax software developers, (4) large and small business, (5... facsimile to (202) 283-2845 (not a toll-free number). An application can be obtained by sending an email to etaac@irs.gov or calling (202) 283-2178 (not a toll-free number). FOR FURTHER INFORMATION...

  18. 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)

  19. Recovering FICA tax paid on resident stipends: time for a strategic review.

    PubMed

    Sykes, Thomas D

    2009-01-01

    Teaching hospitals often have tens of millions in FICA-tax refund claims pending with the IRS-claims that reach back to taxes paid in the mid-1990s. Court decisions rendered over the past few years in this area have been positive for teaching hospitals and their residents. In light of recent trends, it would be prudent for teaching hospitals to update their strategies for moving these long-pending refund claims forward to a successful resolution.

  20. Earned Income Tax Credit Eligibility and Participation

    DTIC Science & Technology

    2007-11-02

    to assist the working poor . The EIC is intended to offset the burden of the Social Security payroll tax on low - income workers and to encourage low ...The Earned Income Tax Credit (EIC), which is expected to provide over $30 billion in refundable credits in fiscal year 2002, is major federal effort... income individuals to work. The amounts of credit that taxpayers receive depend on the taxpayers’ incomes and the number of qualifying children they have

  1. 7 CFR 1280.215 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  2. 12 CFR 308.543 - Right to administrative offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... OF PRACTICE AND PROCEDURE Program Fraud Civil Remedies and Procedures § 308.543 Right to... refund of an overpayment of federal taxes, then or later owing by the United States to the defendant....

  3. 26 CFR 301.6326-1 - Administrative appeal of the erroneous filing of notice of federal tax lien.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax lien. (a) In general. Any person may appeal to the district director of the district in which a notice of federal tax lien was filed on the property or rights to property of such person for a release... of notice of federal tax lien. 301.6326-1 Section 301.6326-1 Internal Revenue INTERNAL...

  4. 26 CFR 1.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... examples: Example 1. Law Firm A employs B, a lawyer, to prepare for compensation estate tax returns and claims for refund of taxes. Firm A is engaged by C to prepare a Federal estate tax return. Firm A assigns...) penalty. Example 2. Partnership E is a national accounting firm that prepares returns and claims...

  5. 26 CFR 1.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... The application of this paragraph (b) is illustrated by the following examples: Example 1. Law Firm A employs B, a lawyer, to prepare for compensation estate tax returns and claims for refund of taxes. Firm A is engaged by C to prepare a Federal estate tax return. Firm A assigns B to prepare the return....

  6. 26 CFR 25.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER... return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code (Code... identification number under section 6695(c) of the Code, failure to retain a copy or list under section...

  7. 26 CFR 25.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER... return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code (Code... identification number under section 6695(c) of the Code, failure to retain a copy or list under section...

  8. 38 CFR 21.5065 - Refunds without disenrollment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... most recent period of active duty under 10 U.S.C. 1171 (early-out discharge) or 1173 (hardship... 38 U.S.C. Chapter 32 Participation § 21.5065 Refunds without disenrollment. (a) Refunds made without... refund a portion of his or her contribution. (Authority: 38 U.S.C. 101, 3223) (2) Amount of refund....

  9. 40 CFR 1027.125 - Can I get a refund?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 34 2012-07-01 2012-07-01 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...

  10. 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...

  11. 40 CFR 1027.125 - Can I get a refund?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 33 2014-07-01 2014-07-01 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...

  12. 40 CFR 1027.125 - Can I get a refund?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 33 2011-07-01 2011-07-01 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...

  13. 40 CFR 1027.125 - Can I get a refund?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 34 2013-07-01 2013-07-01 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...

  14. 12 CFR 313.27 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  15. 36 CFR 228.66 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  16. 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...

  17. 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:...

  18. 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:...

  19. 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:...

  20. 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:...

  1. 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:...

  2. 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

    ... 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, fixtures..., and based on valid assumptions and methodology; ways to enhance the quality, utility, and clarity...

  3. 5 CFR 550.1206 - Refunding a lump-sum payment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... section. (c) An employee who is reemployed in a position that has no leave system to which annual leave... ADMINISTRATION (GENERAL) Lump-Sum Payment for Accumulated and Accrued Annual Leave § 550.1206 Refunding a lump... leave under 5 U.S.C. 5551 is reemployed in the Federal service prior to the end of the period covered...

  4. 34 CFR 685.216 - Unpaid refund discharge.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... endorser's) obligation to repay that portion of a Direct Loan equal to the refund that should have been... borrower's (and any endorser's) obligation to repay that portion of a Direct Loan equal to the refund...

  5. 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... 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...

  6. 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...

  7. 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... 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...

  8. 42 CFR 433.320 - Procedures for refunds to CMS.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 4 2013-10-01 2013-10-01 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...

  9. 42 CFR 433.320 - Procedures for refunds to CMS.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  10. 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....

  11. 76 FR 34017 - Claims for Credit or Refund

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-10

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI36 Claims for Credit or Refund AGENCY: Internal Revenue... regulations for filing a claim for credit or refund. The regulations provide guidance to taxpayers generally as to the proper place to file a claim for credit or refund. The regulations are updated to...

  12. 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...

  13. 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...

  14. 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,...

  15. 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...

  16. 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:

  17. 7 CFR 1.343 - Right to administrative offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Administrative Hearings Under the Program Fraud Civil Remedies Act of 1986 § 1.343 Right to administrative offset... administrative offset may not be made under this subsection against a refund of an overpayment of Federal...

  18. 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...

  19. 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...

  20. 26 CFR 301.7701-15 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-15 Tax return preparer. (a) In general. A tax... under the Internal Revenue Code (Code). (b) Definitions—(1) Signing tax return preparer. A signing tax... location of the person's place of business, if the person otherwise satisfies the definition of tax...

  1. 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...

  2. 27 CFR 479.172 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Refunds. 479.172 Section 479.172 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  3. 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...

  4. 27 CFR 479.172 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Refunds. 479.172 Section 479.172 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  5. 27 CFR 479.172 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Refunds. 479.172 Section 479.172 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  6. 27 CFR 479.172 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Refunds. 479.172 Section 479.172 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  7. 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...

  8. 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...

  9. 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...

  10. 27 CFR 479.172 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Refunds. 479.172 Section 479.172 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER...

  11. 14 CFR 381.11 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS SPECIAL EVENT TOURS § 381.11 Refunds. If promised admission to the primary event for which a Special Event Tour was organized is not furnished by the tour operator, at the tour price agreed to before departure (including any increases that the participant has accepted pursuant to § 381.13(a)), the...

  12. 38 CFR 1.967 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ....967 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS... administered by the Department of Veterans Affairs which has been recovered by the U.S. Government from the... indebtedness previously collected by the Department of Veterans Affairs will be refunded. In the event...

  13. 24 CFR 206.116 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Refunds. 206.116 Section 206.116 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN...

  14. 24 CFR 206.116 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Refunds. 206.116 Section 206.116 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN...

  15. 24 CFR 206.116 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Refunds. 206.116 Section 206.116 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN...

  16. 24 CFR 206.116 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Refunds. 206.116 Section 206.116 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN...

  17. 7 CFR 97.178 - Refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Refunds. 97.178 Section 97.178 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) COMMODITY LABORATORY TESTING PROGRAMS...

  18. 7 CFR 97.178 - Refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 3 2011-01-01 2011-01-01 false Refunds. 97.178 Section 97.178 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) COMMODITY LABORATORY TESTING PROGRAMS...

  19. 7 CFR 97.178 - Refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 3 2014-01-01 2014-01-01 false Refunds. 97.178 Section 97.178 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) COMMODITY LABORATORY TESTING PROGRAMS...

  20. 7 CFR 97.178 - Refunds.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 3 2012-01-01 2012-01-01 false Refunds. 97.178 Section 97.178 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) COMMODITY LABORATORY TESTING PROGRAMS...

  1. 7 CFR 97.178 - Refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 3 2013-01-01 2013-01-01 false Refunds. 97.178 Section 97.178 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) COMMODITY LABORATORY TESTING PROGRAMS...

  2. 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...

  3. A Guide to Disbursement, Refund, and Repayment.

    ERIC Educational Resources Information Center

    Guthrie, Marty; Rappaport, Renee

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

  4. 78 FR 16213 - Refunds and Exchanges

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-14

    ... matter in connection with an authorized marketing program. Additionally, as a result of removing obsolete... printed by the buyer. b. Stamped envelopes (mutilated no more than is necessary to remove contents... any package identification code (PIC). Requests for refund of international mail postage...

  5. 15 CFR 303.5 - Application for annual allocations of duty-exemptions and duty-refunds.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 15 Commerce and Foreign Trade 2 2013-01-01 2013-01-01 false Application for annual allocations of duty-exemptions and duty-refunds. 303.5 Section 303.5 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF...

  6. 15 CFR 303.5 - Application for annual allocations of duty-exemptions and duty-refunds.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 15 Commerce and Foreign Trade 2 2014-01-01 2014-01-01 false Application for annual allocations of duty-exemptions and duty-refunds. 303.5 Section 303.5 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF...

  7. 15 CFR 303.5 - Application for annual allocations of duty-exemptions and duty-refunds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  8. 15 CFR 303.5 - Application for annual allocations of duty-exemptions and duty-refunds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Application for annual allocations of duty-exemptions and duty-refunds. 303.5 Section 303.5 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF...

  9. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... sentence, a refund or credit which would have been allowed, even if a valid waiver certificate filed under... the organization or any of its employees on or after September 9, 1976, even though it was properly... letter acknowledging it to be exempt from income tax under section 501(c)(3); (ii) The...

  10. 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...

  11. 48 CFR 1652.229-70 - Taxes-Foreign Negotiated benefits contracts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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...

  12. 48 CFR 1652.229-70 - Taxes-Foreign Negotiated benefits contracts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 20 CFR 408.920 - When will we seek refund of an SVB overpayment?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we seek refund of an SVB... seek refund of an SVB overpayment? We will seek refund of an SVB overpayment in every case in which we... be proposed. If you die before we recover the full overpayment, we will seek refund of the...

  19. 42 CFR 408.112 - Refund of excess premiums after the enrollee dies.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Premiums; Refund of Excess Premiums After the Death of the Enrollee § 408.112 Refund of excess premiums after the enrollee dies. If CMS has received premiums for months after the enrollee's death, CMS refunds... 42 Public Health 2 2012-10-01 2012-10-01 false Refund of excess premiums after the enrollee...

  20. 42 CFR 408.112 - Refund of excess premiums after the enrollee dies.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Premiums; Refund of Excess Premiums After the Death of the Enrollee § 408.112 Refund of excess premiums after the enrollee dies. If CMS has received premiums for months after the enrollee's death, CMS refunds... 42 Public Health 2 2014-10-01 2014-10-01 false Refund of excess premiums after the enrollee...

  1. 42 CFR 408.112 - Refund of excess premiums after the enrollee dies.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Premiums; Refund of Excess Premiums After the Death of the Enrollee § 408.112 Refund of excess premiums after the enrollee dies. If CMS has received premiums for months after the enrollee's death, CMS refunds... 42 Public Health 2 2011-10-01 2011-10-01 false Refund of excess premiums after the enrollee...

  2. 42 CFR 408.112 - Refund of excess premiums after the enrollee dies.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Premiums; Refund of Excess Premiums After the Death of the Enrollee § 408.112 Refund of excess premiums after the enrollee dies. If CMS has received premiums for months after the enrollee's death, CMS refunds... 42 Public Health 2 2013-10-01 2013-10-01 false Refund of excess premiums after the enrollee...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 25 CFR 166.605 - Are cash performance bonds refunded?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 34 CFR 668.95 - Reimbursements, refunds, and offsets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Reimbursements, refunds, and offsets. 668.95 Section..., Suspension and Termination Proceedings § 668.95 Reimbursements, refunds, and offsets. (a) The designated... offset these claims against any benefits or claims due to the institution or servicer. (d) If...

  9. 48 CFR 927.206 - Refund of royalties.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Refund of royalties. 927.206 Section 927.206 Federal Acquisition Regulations System DEPARTMENT OF ENERGY GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patents 927.206 Refund of royalties....

  10. 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...

  11. 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...

  12. 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...

  13. 19 CFR 10.625 - Refunds of excess customs duties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 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...

  15. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... payment arising under the application of this part, and if any refund of a payment to AMS shall otherwise... producer shall be refunded to AMS together with interest. (b) All producers signing an application for... if AMS determines that payments or other assistance were provided to a producer who was not...

  17. 7 CFR 82.16 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... payment arising under the application of this part, and if any refund of a payment to AMS shall otherwise... grower shall be refunded to AMS together with interest. (b) All growers signing an application for... if AMS determines that payments or other assistance were provided to a grower who was not...

  18. 25 CFR 166.605 - Are cash performance bonds refunded?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Are cash performance bonds refunded? 166.605 Section 166.605 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GRAZING PERMITS... bond has not been forfeited for cause, the amount deposited will be refunded to the depositor at...

  19. 48 CFR 952.227-9 - Refund of royalties.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Refund of royalties. 952.227-9 Section 952.227-9 Federal Acquisition Regulations System DEPARTMENT OF ENERGY CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 952.227-9 Refund of royalties....

  20. 48 CFR 952.227-9 - Refund of royalties.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Refund of royalties. 952.227-9 Section 952.227-9 Federal Acquisition Regulations System DEPARTMENT OF ENERGY CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 952.227-9 Refund of royalties....

  1. 48 CFR 952.227-9 - Refund of royalties.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Refund of royalties. 952.227-9 Section 952.227-9 Federal Acquisition Regulations System DEPARTMENT OF ENERGY CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 952.227-9 Refund of royalties....

  2. 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...

  3. 27 CFR 40.473 - Credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  4. 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...

  5. 19 CFR 10.40 - Refund of cash deposits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Refund of cash deposits. 10.40 Section 10.40... TREASURY ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. General Provisions Temporary Importations Under Bond § 10.40 Refund of cash deposits. (a) When a cash deposit is made in lieu of surety,...

  6. 19 CFR 10.625 - Refunds of excess customs duties.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... and Apparel Goods § 10.625 Refunds of excess customs duties. (a) Applicability. Section 205 of the... Agreement and payment of refunds for any excess duties paid with respect to entries of textile and apparel.... 1514 or any other provision of law, and subject to paragraph (c) of this section, a textile or...

  7. 19 CFR 10.625 - Refunds of excess customs duties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and Apparel Goods § 10.625 Refunds of excess customs duties. (a) Applicability. Section 205 of the... Agreement and payment of refunds for any excess duties paid with respect to entries of textile and apparel.... 1514 or any other provision of law, and subject to paragraph (c) of this section, a textile or...

  8. 19 CFR 10.625 - Refunds of excess customs duties.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... and Apparel Goods § 10.625 Refunds of excess customs duties. (a) Applicability. Section 205 of the... Agreement and payment of refunds for any excess duties paid with respect to entries of textile and apparel.... 1514 or any other provision of law, and subject to paragraph (c) of this section, a textile or...

  9. 19 CFR 10.625 - Refunds of excess customs duties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... and Apparel Goods § 10.625 Refunds of excess customs duties. (a) Applicability. Section 205 of the... Agreement and payment of refunds for any excess duties paid with respect to entries of textile and apparel.... 1514 or any other provision of law, and subject to paragraph (c) of this section, a textile or...

  10. 78 FR 1755 - Refunds Under the Cable Statutory License

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-09

    ... its practices for providing refunds of cable royalties under the provisions of the Satellite...-community basis for accounting periods beginning on or after January 1, 2010, instead of calculating its... issue refunds for a Statement filed before the 2010/1 accounting period, unless the cable operator...

  11. 26 CFR 301.6362-5 - Qualified nonresident tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Qualified nonresident tax. 301.6362-5 Section... AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Seizure of Property for Collection of Taxes § 301.6362-5 Qualified nonresident tax. (a) In general. A tax meets the requirements of section 6362(d)...

  12. 26 CFR 301.6362-5 - Qualified nonresident tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Qualified nonresident tax. 301.6362-5 Section... AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Seizure of Property for Collection of Taxes § 301.6362-5 Qualified nonresident tax. (a) In general. A tax meets the requirements of section 6362(d)...

  13. 26 CFR 301.6362-5 - Qualified nonresident tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Qualified nonresident tax. 301.6362-5 Section... AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Seizure of Property for Collection of Taxes § 301.6362-5 Qualified nonresident tax. (a) In general. A tax meets the requirements of section 6362(d)...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 76 FR 17331 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-29

    ... salary offset, administrative offset, tax refund offset, and administrative wage garnishment. DATES: The... nature. The procedures contained in the interim final rule for salary offset, administrative offset,...

  2. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Government, except when the contracting officer determines that the administrative burden incident to... assessments on land that represent capital improvements. (5) Taxes (including excises) on real or...

  3. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Government, except when the contracting officer determines that the administrative burden incident to... assessments on land that represent capital improvements. (5) Taxes (including excises) on real or...

  4. 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...

  5. 7 CFR 1944.421 - Refunding of an existing grantee.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 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...

  6. 7 CFR 1944.421 - Refunding of an existing grantee.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 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...

  7. 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...

  8. 26 CFR 303.1-4 - Computation of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Computation of taxes. 303.1-4 Section 303.1-4... ADMINISTRATION TAXES UNDER THE TRADING WITH THE ENEMY ACT § 303.1-4 Computation of taxes. (a) Detail of employees... computation of tax liability under this part, except as otherwise provided in this part, the vesting...

  9. 77 FR 61053 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-05

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will...

  10. 77 FR 2610 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-18

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will...

  11. 77 FR 21158 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-09

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will...

  12. 77 FR 40410 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will...

  13. 77 FR 8327 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will...

  14. 76 FR 77892 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-14

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will...

  15. 77 FR 21157 - Internal Revenue Service; Open Meeting of the Taxpayer Advocacy Panel Refund Processing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-09

    ... Internal Revenue Service; Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. ] SUMMARY: An open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project...

  16. 77 FR 55526 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-10

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will...

  17. 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

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will...

  18. 75 FR 62187 - Proposed Information Collection (Application for Refund of Educational Contributions) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-07

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Proposed Information Collection (Application for Refund of Educational Contributions) Activity... techniques or the use of other forms of information technology. Title: Application for Refund of...

  19. 78 FR 58610 - Agency Information Collection (Application for Refund of Educational Contributions) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-24

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (Application for Refund of Educational Contributions) Activity Under... ``OMB Control No. 2900-0261.'' SUPPLEMENTARY INFORMATION: Title: Application for Refund of...

  20. 76 FR 718 - General Administrative Regulations; Good-Performance Refunds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-06

    ... prevention and loss reduction methods, and demonstrate good farming practices, providing, in effect, a... 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...

  1. 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... SERVICES (CONTINUED) RADIOLOGICAL HEALTH REPURCHASE, REPAIRS, OR REPLACEMENT OF ELECTRONIC PRODUCTS § 1004.4 Plans for refunding the cost of electronic products. Every plan for refunding the cost of...

  2. 22 CFR 202.8 - Refund by suppliers and/or agencies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Refund by suppliers and/or agencies. 202.8... VOLUNTARY NON-PROFIT RELIEF AGENCIES § 202.8 Refund by suppliers and/or agencies. (a) By suppliers. Any supplier of freight to whom freight charges have been financed by AID will promptly refund to AID...

  3. 24 CFR 811.110 - Refunding of obligations issued to finance Section 8 projects.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 24 CFR 811.110 - Refunding of obligations issued to finance Section 8 projects.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 20 CFR 601.4 - Certification for tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 3 2013-04-01 2013-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE... and Additional Tax Credit and Grant Purposes § 601.4 Certification for tax credit. (a) Within 30...

  6. 20 CFR 601.4 - Certification for tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE... and Additional Tax Credit and Grant Purposes § 601.4 Certification for tax credit. (a) Within 30...

  7. 26 CFR 156.6161-1 - Extension of time for paying tax or deficiency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Extension of time for paying tax or deficiency... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON GREENMAIL Procedure and Administration § 156.6161-1 Extension of time for paying tax or deficiency. (a) In general—(1) Tax shown or required to...

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

    SciTech Connect

    Burkhart, L.A.

    1993-07-15

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

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

    PubMed

    Cebi, Merve; Woodbury, Stephen A

    2014-05-01

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

  10. 7 CFR 17.10 - Refunds and insurance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... section, except paragraph (a), the local currency refunded will be at the exchange rate agreed to by the... exchange rate which was in effect on the date of dollar disbursement for the transaction financed, and... will be at the agreed exchange rate in effect on the date of the dollar disbursement for...

  11. 7 CFR 17.10 - Refunds and insurance.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... section, except paragraph (a), the local currency refunded will be at the exchange rate agreed to by the... exchange rate which was in effect on the date of dollar disbursement for the transaction financed, and... will be at the agreed exchange rate in effect on the date of the dollar disbursement for...

  12. 7 CFR 17.10 - Refunds and insurance.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... section, except paragraph (a), the local currency refunded will be at the exchange rate agreed to by the... exchange rate which was in effect on the date of dollar disbursement for the transaction financed, and... will be at the agreed exchange rate in effect on the date of the dollar disbursement for...

  13. 7 CFR 17.10 - Refunds and insurance.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... section, except paragraph (a), the local currency refunded will be at the exchange rate agreed to by the... exchange rate which was in effect on the date of dollar disbursement for the transaction financed, and... will be at the agreed exchange rate in effect on the date of the dollar disbursement for...

  14. 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:...

  15. 7 CFR 1463.201 - Refunds of importer assessments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  16. 7 CFR 1463.201 - Refunds of importer assessments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  17. 34 CFR 682.709 - Reimbursements, refunds, and offsets.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 34 Education 4 2014-07-01 2014-07-01 false Reimbursements, refunds, and offsets. 682.709 Section 682.709 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION (CONTINUED) FEDERAL FAMILY EDUCATION LOAN (FFEL)...

  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... Government of the United States and the participant in effect at the time the local currency is paid to...

  19. 7 CFR 1430.509 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 to...-payment charges as provided for in part 1403 of this chapter. (b) All persons listed on a dairy...

  20. 7 CFR 784.13 - 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. 784.13 Section 784.13 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS 2004 EWE LAMB REPLACEMENT AND RETENTION PAYMENT PROGRAM §...

  1. 7 CFR 1430.224 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Refunds; joint and several liability. 1430.224 Section 1430.224 Agriculture Regulations of the Department of Agriculture (Continued) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DAIRY PRODUCTS Milk Income...

  2. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment Program General Provisions § 4288.134 Refunds and interest payments. An eligible advanced biofuel producer...) An eligible advanced biofuel producer receiving payments under this subpart shall become...

  3. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  4. 7 CFR 4288.134 - Refunds and interest payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment Program General Provisions § 4288.134 Refunds and interest payments. An eligible advanced biofuel producer...) An eligible advanced biofuel producer receiving payments under this subpart shall become...

  5. 7 CFR 1280.214 - Refund escrow accounts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Refund escrow accounts. 1280.214 Section 1280.214 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... is a member of the Federal Reserve System and will deposit into such account an amount equal to...

  6. 7 CFR 760.1313 - Refunds; joint and several liability.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 760.1313 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INDEMNITY PAYMENT PROGRAMS Dairy Economic Loss Assistance Payment Program § 760.1313 Refunds; joint and several liability. (a) Any dairy producer that receives...

  7. 7 CFR 760.1313 - Refunds; joint and several liability.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 760.1313 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INDEMNITY PAYMENT PROGRAMS Dairy Economic Loss Assistance Payment Program § 760.1313 Refunds; joint and several liability. (a) Any dairy producer that receives...

  8. 7 CFR 760.1313 - Refunds; joint and several liability.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 760.1313 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INDEMNITY PAYMENT PROGRAMS Dairy Economic Loss Assistance Payment Program § 760.1313 Refunds; joint and several liability. (a) Any dairy producer that receives...

  9. 7 CFR 760.1313 - Refunds; joint and several liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 760.1313 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INDEMNITY PAYMENT PROGRAMS Dairy Economic Loss Assistance Payment Program § 760.1313 Refunds; joint and several liability. (a) Any dairy producer that receives...

  10. 7 CFR 760.1313 - Refunds; joint and several liability.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 760.1313 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS INDEMNITY PAYMENT PROGRAMS Dairy Economic Loss Assistance Payment Program § 760.1313 Refunds; joint and several liability. (a) Any dairy producer that receives...

  11. 34 CFR 682.709 - Reimbursements, refunds, and offsets.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Reimbursements, refunds, and offsets. 682.709 Section 682.709 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION FEDERAL FAMILY EDUCATION LOAN (FFEL) PROGRAM...

  12. 38 CFR 21.4255 - Refund policy; nonaccredited courses.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... policy meets the requirements of § 21.4254(c)(13), if it provides that the amount charged for tuition... the total charges for tuition, fees, and other charges that the length of the completed portion of the... independent from the charge made by the school for tuition and fees. (ii) The school will make a refund...

  13. 38 CFR 21.4255 - Refund policy; nonaccredited courses.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... policy meets the requirements of § 21.4254(c)(13), if it provides that the amount charged for tuition... the total charges for tuition, fees, and other charges that the length of the completed portion of the... independent from the charge made by the school for tuition and fees. (ii) The school will make a refund...

  14. 38 CFR 21.4255 - Refund policy; nonaccredited courses.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... policy meets the requirements of § 21.4254(c)(13), if it provides that the amount charged for tuition... the total charges for tuition, fees, and other charges that the length of the completed portion of the... independent from the charge made by the school for tuition and fees. (ii) The school will make a refund...

  15. 38 CFR 21.4255 - Refund policy; nonaccredited courses.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... policy meets the requirements of § 21.4254(c)(13), if it provides that the amount charged for tuition... the total charges for tuition, fees, and other charges that the length of the completed portion of the... independent from the charge made by the school for tuition and fees. (ii) The school will make a refund...

  16. 38 CFR 21.4255 - Refund policy; nonaccredited courses.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... policy meets the requirements of § 21.4254(c)(13), if it provides that the amount charged for tuition... the total charges for tuition, fees, and other charges that the length of the completed portion of the... independent from the charge made by the school for tuition and fees. (ii) The school will make a refund...

  17. 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,...

  18. 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...

  19. 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...

  20. 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...

  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, 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...

  3. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

    The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income…

  4. 26 CFR 20.6321-1 - Lien for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Lien for taxes. 20.6321-1 Section 20.6321-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration §...

  5. 27 CFR 22.31 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 26 CFR 25.6321-1 - Lien for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Lien for taxes. 25.6321-1 Section 25.6321-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Procedure and Administration § 25.6321-1 Lien for...

  7. 46 CFR 391.6 - Tax treatment of qualified withdrawals.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Tax treatment of qualified withdrawals. 391.6 Section 391.6 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION REGULATIONS UNDER PUBLIC LAW 91-469 FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND § 391.6 Tax treatment of...

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

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

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

  9. 7 CFR 3431.19 - Payment and tax liability.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., AND EXTENSION SERVICE, DEPARTMENT OF AGRICULTURE VETERINARY MEDICINE LOAN REPAYMENT PROGRAM Administration of the Veterinary Medicine Loan Repayment Program § 3431.19 Payment and tax liability. (a)...

  10. 26 CFR 1.141-13 - Refunding issues.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... debt service payments on the 2000 bonds are as follows: Date Debt service 1/1/01 $9,996,470 1/1/02 9... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Refunding issues. 1.141-13 Section 1.141-13... satisfy the private business use test. Example 2. Combined issue yield computation. (i) On January 1,...

  11. Who Pays the Property Tax? A New View. Studies of Government Finance Second Series.

    ERIC Educational Resources Information Center

    Aaron, Henry J.

    This book considers the most common criticisms of the property tax as a source of government revenue and argues that, contrary to popular belief, empirical studies show that the property tax is probably a largely progressive tax. The author also examines common defects in property tax administration and concludes that these problems are remediable…

  12. 78 FR 2392 - Startrans IO, LLC; Notice of Initiation of Proceeding and Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-11

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Startrans IO, LLC; Notice of Initiation of Proceeding and Refund Effective... Startrans IO, LLC. Startrans IO, LLC, 141 FERC ] 61,271 (2012). The refund effective date in Docket No....

  13. 15 CFR 303.20 - Duty refund calculations and miscellaneous provisions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS WATCHES, WATCH MOVEMENTS AND JEWELRY PROGRAM Jewelry § 303.20 Duty refund calculations and miscellaneous provisions. (a) Territorial jewelry producers are entitled to duty refund certificates only for jewelry that they produce which is provided for in heading 7113, HTSUS, is a product of a territory...

  14. 15 CFR 303.20 - Duty refund calculations and miscellaneous provisions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... REGULATIONS WATCHES, WATCH MOVEMENTS AND JEWELRY PROGRAM Jewelry § 303.20 Duty refund calculations and miscellaneous provisions. (a) Territorial jewelry producers are entitled to duty refund certificates only for jewelry that they produce which is provided for in heading 7113, HTSUS, is a product of a territory...

  15. 37 CFR 201.6 - Payment and refund of Copyright Office fees.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Payment and refund of Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT OFFICE AND PROCEDURES GENERAL PROVISIONS § 201.6 Payment and refund of Copyright...

  16. 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

    ...] [FR Doc No: 2012-14961] DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service... Refund Processing Communications Project Committee will be conducted. The Taxpayer Advocacy Panel...

  17. 78 FR 57149 - Midcontinent Independent System Operator, Inc.; Notice of Initiation of Proceeding and Refund...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-17

    ... of Proceeding and Refund Effective Date On September 9, 2013, the Commission issued an order that..., Inc., et al., 144 FERC ] 61,193 (2013). The refund effective date in Docket No. EL13-83-000, established pursuant to section 206(b) of the FPA, will be the date of publication of this notice in...

  18. 48 CFR 927.206-2 - Clause for refund of royalties.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Clause for refund of royalties. 927.206-2 Section 927.206-2 Federal Acquisition Regulations System DEPARTMENT OF ENERGY GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patents 927.206-2 Clause for refund of royalties....

  19. 34 CFR 674.62 - No cancellation for prior service-no repayment refunded.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false No cancellation for prior service-no repayment refunded. 674.62 Section 674.62 Education Regulations of the Offices of the Department of Education (Continued... § 674.62 No cancellation for prior service—no repayment refunded. (a) No portion of a loan may...

  20. 34 CFR 674.62 - No cancellation for prior service-no repayment refunded.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 3 2011-07-01 2011-07-01 false No cancellation for prior service-no repayment refunded. 674.62 Section 674.62 Education Regulations of the Offices of the Department of Education (Continued... § 674.62 No cancellation for prior service—no repayment refunded. (a) No portion of a loan may...

  1. 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....Regulations.gov or to VA's OMB Desk Officer, OMB Human Resources and Housing Branch, New Executive Office... INFORMATION: Title: Application for Refund of Educational Contributions (VEAP, Chapter 32, Title 38,...

  2. 77 FR 20817 - Puget Sound Energy, Inc.; Notice of Initiation of Proceeding and Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-06

    ... Energy Regulatory Commission Puget Sound Energy, Inc.; Notice of Initiation of Proceeding and Refund... determine the justness and reasonableness of the proposed rate reduction by Puget Sound Energy, Inc. Puget Sound Energy, Inc., 138 FERC ] 61,236 (2012). The refund effective date in Docket No....

  3. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes...

  4. [A causal analysis of the determinants of trust of the Forest Administration in the prefecture where the forest environmental tax was introduced].

    PubMed

    Murakami, Kazuma

    2012-12-01

    This paper examines the determinants, and interrelationships, of trust of the Forest Administration by using structural equation modeling with questionnaire data from 1 500 residents in six prefectures. The proposed model demonstrates that value similarity, ability and intention are determinants of the trust of the Forest Administration. There is a causal relationship of intention to value similarity. Furthermore, multiple group analysis in the structural equation modeling showed that the group with high interest in local forest problems showed a relatively large influence of intention and value similarity, compared to the low interest group, where intention and ability had a relatively large influence.

  5. 76 FR 5070 - Offset of Tax Refund Payments To Collect Delinquent State Unemployment Compensation Debts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ... Unemployment Compensation Debts AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Interim...'') to collect delinquent State unemployment compensation debts. The Department of the Treasury (Treasury) will incorporate the procedures necessary to collect State unemployment compensation debts as part...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... individuals receiving services under § 302.33 of this chapter, in advance that, for cases in which medical... dollar amounts designated in the support order for medical purposes, amounts offset will be distributed under § 302.51(c) of this chapter. (e) Advance notice to noncustodial parent. The State must send...

  7. 45 CFR 303.102 - Collection of overdue support by State income tax refund offset.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... individuals receiving services under § 302.33 of this chapter, in advance that, for cases in which medical... dollar amounts designated in the support order for medical purposes, amounts offset will be distributed under § 302.51(c) of this chapter. (e) Advance notice to noncustodial parent. The State must send...

  8. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... taxpayer at no time during the taxable year in which the income was derived had a permanent establishment... during the taxable year derived from sources within the United States income which consists...

  9. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention,...

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE DEBT... Management Service, a bureau of the Department of the Treasury. HHS means the Department of Health and Human... charged under paragraph (h) of this section, to HHS or to the appropriate State. If FMS learns that...

  11. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention,...

  12. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  13. 42 CFR 433.55 - Health care-related taxes defined.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... revenue falls on health care providers. (c) A tax is considered to be health care related if the tax is... 42 Public Health 4 2010-10-01 2010-10-01 false Health care-related taxes defined. 433.55 Section... (CONTINUED) MEDICAL ASSISTANCE PROGRAMS STATE FISCAL ADMINISTRATION General Administrative Requirements...

  14. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  15. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

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

  16. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1987

    1987-01-01

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

  17. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

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

  18. 27 CFR 70.502 - Applicability to certain credits or refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... on Distilled Spirits, Wines, and Beer General § 70.502 Applicability to certain credits or refunds... for drawback, (b) Any claim made in accordance with any law expressly providing for credit or...

  19. 27 CFR 70.502 - Applicability to certain credits or refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... on Distilled Spirits, Wines, and Beer General § 70.502 Applicability to certain credits or refunds... for drawback, (b) Any claim made in accordance with any law expressly providing for credit or...

  20. 27 CFR 70.502 - Applicability to certain credits or refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... on Distilled Spirits, Wines, and Beer General § 70.502 Applicability to certain credits or refunds... for drawback, (b) Any claim made in accordance with any law expressly providing for credit or...

  1. 27 CFR 70.502 - Applicability to certain credits or refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... on Distilled Spirits, Wines, and Beer General § 70.502 Applicability to certain credits or refunds... for drawback, (b) Any claim made in accordance with any law expressly providing for credit or...

  2. 27 CFR 70.502 - Applicability to certain credits or refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on Distilled Spirits, Wines, and Beer General § 70.502 Applicability to certain credits or refunds... for drawback, (b) Any claim made in accordance with any law expressly providing for credit or...

  3. Deposit-refund systems: Theory and applications to environmental, conservation, and consumer policy

    SciTech Connect

    Bohm, P.

    1981-01-01

    Peter Bohm shows that such bottle bills are but one application of deposit-refund systems--economic incentives designed to encourage desirable behavior on the part of business and the public. While primarily theoretical, his book carries the reader from the foundations of deposit-refund systems to some successful examples of their use. Along the way, Bohm shows that such systems can arise naturally in markets as part of the endless campaign of product and service differentiation.

  4. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes,...

  5. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... excise taxes, social security taxes, and all other taxes assessed by Federal, State, County, Municipal... amount of each class of taxes. Note A: Taxes applicable to property construction or investments may be charged to the account in which the property construction or investment is included. Special...

  6. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY ALCOHOL WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76 Tax exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded...

  7. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76 Tax exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded...

  8. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY ALCOHOL WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76 Tax exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded...

  9. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76 Tax exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded...

  10. 27 CFR 24.76 - Tax exempt cider.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY LIQUORS WINE Administrative and Miscellaneous Provisions Tax Exempt Wine § 24.76 Tax exempt cider. Cider, when produced solely from the noneffervescent fermentation of apple juice without the use of any preservative method or material, and when produced at a place other than a bonded...

  11. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

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

  12. State Sales Tax and Assistive Technology: Securing Exemptions for Sensory, Communication, and Mobility Aids.

    ERIC Educational Resources Information Center

    Mendelsohn, Steven

    This paper examines issues involved in identifying and securing sales tax exemptions to curtail the potential negative impact of state sales taxes on assistive technology. Chapter I discusses the nature of sales taxes, including their definition, their impact, their structure and administration, and the sources of exemptions. Chapter II considers…

  13. Federal Solutions to School Fiscal Crises: Lessons from Nixon's Failed National Sales Tax for Education

    ERIC Educational Resources Information Center

    Venters, Monoka; Hauptli, Meghan V.; Cohen-Vogel, Lora

    2012-01-01

    Applying a Multiple Streams framework, the article documents the development and ultimate undoing of what became known as the national sales tax plan for education. The authors identify four factors that coalesced to lead the Nixon administration to propose replacing local property taxes with a federal value-added tax to finance K-12 education.…

  14. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  15. Provider Tax Administrative Simplification Act of 2011

    THOMAS, 112th Congress

    Sen. Boozman, John [R-AR

    2011-05-26

    05/26/2011 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3436) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  16. 7 CFR 1925.2 - Definition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... word “tax” means all taxes, assessments, levies, irrigation and water charges or other similar... securing the Farmers Home Administration (FmHA) or its successor agency under Public Law 103-354 loan....

  17. Tax and Financial Considerations at Retirement.

    ERIC Educational Resources Information Center

    Parsons, Chris B.; Falkenhagen, Marilyn

    1992-01-01

    Because of longer life expectancies and individually managed supplements to monthly pension checks, planning at retirement is becoming as important as planning for retirement. This article provides advice for retiring administrators concerning personal budgeting, setting goals, estate and tax planning, choosing medical coverage, converting assets,…

  18. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Income taxes. 638.529 Section 638.529 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER... provides that students are Federal employees for the purposes of the Internal Revenue Code of 1986...

  19. Tax planning strategies for physicians.

    PubMed

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

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

  20. 78 FR 68834 - Pacific Gas and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... Refund Effective Date On September 24, 2013, the Commission issued an order that initiated a proceeding... Electric Company. Pacific Gas and Electric Company, 144 FERC ] 61,277 (2013). The refund effective date in Docket No. EL13-90-000, established pursuant to section 206(b) of the FPA, will be the date...

  1. 78 FR 61946 - Hillman Power Company, L.L.C.; Notice of Initiation of Proceeding And Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-07

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission Hillman Power Company, L.L.C.; Notice of Initiation of Proceeding And Refund..., L.L.C. Hillman Power Company, L.L.C., 144 FERC ] 61,245 (2013). The refund effective date in...

  2. 29 CFR 4903.20 - Will PBGC issue a refund if money is erroneously collected on a debt?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 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... Debts Owed to PBGC § 4903.20 Will PBGC issue a refund if money is erroneously collected on a debt?...

  3. 77 FR 18256 - Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-27

    ... SECURITY U.S. Customs and Border Protection Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties AGENCY: Customs and Border Protection, Department of... refunds (overpayments) of customs duties. For the calendar quarter beginning April 1, 2012, the...

  4. 77 FR 2308 - Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-17

    ... SECURITY U.S. Customs and Border Protection Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties AGENCY: U.S. Customs and Border Protection, Department of... refunds (overpayments) of customs duties. For the calendar quarter beginning January 1, 2012, the...

  5. 78 FR 63238 - Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-23

    ... SECURITY U.S. Customs and Border Protection Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties AGENCY: U.S. Customs and Border Protection, Department of... refunds (overpayments) of customs duties. For the calendar quarter beginning October 1, 2013, the...

  6. 75 FR 59279 - Quarterly IRS Interest Rates Used In Calculating Interest On Overdue Accounts and Refunds On...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-27

    ... SECURITY U.S. Customs and Border Protection Quarterly IRS Interest Rates Used In Calculating Interest On Overdue Accounts and Refunds On Customs Duties AGENCY: Customs and Border Protection, Department of... refunds (overpayments) of customs duties. For the calendar quarter beginning October 1, 2010, the...

  7. 78 FR 37839 - Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-24

    ... SECURITY U.S. Customs and Border Protection Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties AGENCY: U.S. Customs and Border Protection, Department of... refunds (overpayments) of customs duties. For the calendar quarter beginning July 1, 2013, the...

  8. 76 FR 41283 - Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-13

    ... SECURITY U.S. Customs and Border Protection Quarterly IRS Interest Rates Used in Calculating Interest on Overdue Accounts and Refunds on Customs Duties AGENCY: Customs and Border Protection, Department of... refunds (overpayments) of customs duties. For the calendar quarter beginning July 1, 2011, the...

  9. 17 CFR 270.5b-3 - Acquisition of repurchase agreement or refunded security treated as acquisition of underlying...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Refunded Securities. (5) NRSRO means any nationally recognized statistical rating organization, as... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Acquisition of repurchase agreement or refunded security treated as acquisition of underlying securities. 270.5b-3 Section...

  10. 31 CFR 306.27 - Redemption of bearer securities at maturity, upon prior call, or for advance refunding or...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... maturity, upon prior call, or for advance refunding or prerefunding. 306.27 Section 306.27 Money and... § 306.27 Redemption of bearer securities at maturity, upon prior call, or for advance refunding or prerefunding. All interest coupons due and payable on or before the date of maturity or date fixed in the...

  11. 26 CFR 301.6321-1 - Lien for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... “qualified tax”, as defined in paragraph (b) of § 301.6361-4. The lien attaches to all property and rights to... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Lien for taxes. 301.6321-1 Section 301.6321-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Collection General Provisions § 301.6321-1 Lien for taxes. If...

  12. Intermediate tax sanctions: an overview.

    PubMed

    Peregrine, M W

    1997-07-01

    New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.

  13. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Maxwell, James A.; And Others

    This report is comprised of two separate papers, "A Tax Credit for Certain Educational Expenses" by James A. Maxwell and Bernard L. Weinstein and "Income Tax Credits for Tuitions and Gifts in Nonpublic School Education" by Roger A. Freeman. The first paper is based on the assumption that provision of financial relief to parents who send their…

  14. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

    Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children…

  15. Tax Law System

    ERIC Educational Resources Information Center

    Tsindeliani, Imeda A.

    2016-01-01

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

  16. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-26

    ... Internal Revenue Service 26 CFR Part 301 RIN 1545-BH90 Disregarded Entities; Excise Taxes and Employment Taxes AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of... and excise taxes. These regulations also make conforming changes to the tax liability rule...

  17. 22 countries: tax relief for vaccines, ORS, and contraceptives.

    PubMed

    Krasovec, K; Connor, C

    1999-01-01

    This article presents the implementation of tax relief of the three key public health commodities--vaccines, oral rehydration salts (ORS), and contraceptives--in 22 countries. Tax relief was provided in the form of exemptions, waivers, reductions or some combination thereof, with the goal of improving the health status of the population. Tax relief is known to aid in the achievement of policy objectives, which include reduction of buyer's administrative cost, and budget needs, reduction of consumer prices and increase of product supply. Through a global e-mail survey in 1997, information on vaccine, ORS, and contraceptive tax exemptions was gathered. Results revealed that 68% of the countries granted tax relief. It was observed that 87% of the public sector benefits from tax relief for at least one commodity, 67% of the private nonprofit sector, and 53% of the private for-profit sector. On the other hand, the use of waiver procedures for tax relief greatly differs across countries. It was noted that tax exemptions rather than waiver procedures result in the greatest benefits. This article suggests further expansion of private nonprofit and for-profit sectors with appropriate guarantees of consumer savings, as well as implementation of tax relief.

  18. Excise Tax Avoidance: The Case of State Cigarette Taxes

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

  19. 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... cumulative registration fee payment in a 12-month period following completion of the applicant's most recent... annual report, or income tax forms filed with the Internal Revenue Service, or if needed, a...

  20. The Tax Exempt Educational Organization.

    ERIC Educational Resources Information Center

    Journal of Law and Education, 1986

    1986-01-01

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

  1. 77 FR 53830 - Rules of Practice in Proceedings Relative to Administrative Offsets Initiated Against Former...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-04

    ... Center or its successor installation. (b) Administrative offset refers to the withholding of money... and an opportunity for review as soon as practicable and will promptly refund any money ultimately..., ``Petition for Review Under 39 CFR Part 966''; (2) The former employee's name; (3) The former employee's...

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

    ERIC Educational Resources Information Center

    Gaughan, James M.

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

  3. The coming changes in tax-exempt health care finance.

    PubMed

    Carlile, L L; Serchuk, B M

    1995-01-01

    On December 30, 1994, the Internal Revenue Service (IRS) published proposed regulations (Proposed Regulations) that if enacted would significantly change the climate and rules of federal income tax law controlling the issuance and maintenance of tax-exempt bonds for governmental and 501(c)(3) health care borrowers. This article (1) summarizes the aspects of the Proposed Regulations dealing with private activity tests, management contracts, allocation and accounting rules, change in use of financed facilities, and antiabuse rules, and (2) summarizes the possible interrelationship of the IRS's audit program for tax-exempt bonds and the Proposed Regulations. The article reviews features of the Proposed Regulations that will affect either the costs or administrative burdens of managing the federal tax compliance of future tax-exempt health care borrowings.

  4. 26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Crimes, Other Offenses, and Forfeitures Crimes § 301.7216-1 Penalty for disclosure or use of tax return information. (a) In...

  5. 26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Crimes, Other Offenses, and Forfeitures Crimes § 301.7216-1 Penalty for disclosure or use of tax return information. (a) In...

  6. 26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Crimes, Other Offenses, and Forfeitures Crimes § 301.7216-1 Penalty for disclosure or use of tax return information. (a) In...

  7. 26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Crimes, Other Offenses, and Forfeitures Crimes § 301.7216-1 Penalty for disclosure or use of tax return information. (a) In...

  8. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... general. A foreign tax satisfies the substitution requirement if the tax in fact operates as a tax imposed... of a hotel, is subject to the generally imposed income tax. A comparison between the tax burden of... imposed income tax is irrelevant to this determination. (2) Soak-up taxes. A foreign tax satisfies...

  9. Federal Judge Rules against Faculty Union on Refunds of Nonmembers' Dues

    ERIC Educational Resources Information Center

    Glenn, David

    2008-01-01

    The faculty union at the City University of New York must make it easier for nonmembers to receive refunds of union dues spent on activities other than collective bargaining, a federal judge ruled this month. Magistrate Judge Lois Bloom, of the U.S. District Court in Brooklyn, found that the union, the Professional Staff Congress (or PSC),…

  10. 78 FR 69411 - Idaho Power Company; Notice of Initiation of Proceeding and Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-19

    ... Date On November 13, 2013, the Commission issued an order that initiated a proceeding in Docket No... Company, 145 FERC ] 61,122 (2013). The refund effective date in Docket No. EL14-3-000, established pursuant to section 206(b) of the FPA, will be the date of publication of this notice in the...

  11. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... URBAN DEVELOPMENT MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Refund of one-time MIP. 203.283 Section 203.283 Housing and Urban Development Regulations Relating to Housing and Urban...

  12. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... URBAN DEVELOPMENT MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Refund of one-time MIP. 203.283 Section 203.283 Housing and Urban Development Regulations Relating to Housing and Urban...

  13. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... URBAN DEVELOPMENT MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Refund of one-time MIP. 203.283 Section 203.283 Housing and Urban Development Regulations Relating to Housing and Urban...

  14. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... URBAN DEVELOPMENT MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Refund of one-time MIP. 203.283 Section 203.283 Housing and Urban Development Regulations Relating to Housing and Urban...

  15. 24 CFR 203.283 - Refund of one-time MIP.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... URBAN DEVELOPMENT MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Refund of one-time MIP. 203.283 Section 203.283 Housing and Urban Development Regulations Relating to Housing and Urban...

  16. 26 CFR 1.72-7 - Adjustment in investment where a contract contains a refund feature.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... refund feature if: (1) The total amount receivable as an annuity under such contract depends, in whole or... amount to be fully paid by dividing the maximum amount guaranteed as of the annuity starting date by the... a fraction of one-half or more as an additional whole year. (2) Consult Table III or VII...

  17. 26 CFR 1.72-7 - Adjustment in investment where a contract contains a refund feature.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... refund feature if: (1) The total amount receivable as an annuity under such contract depends, in whole or... amount to be fully paid by dividing the maximum amount guaranteed as of the annuity starting date by the... a fraction of one-half or more as an additional whole year. (2) Consult Table III or VII...

  18. 24 CFR 220.806 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... AUTHORITIES MORTGAGE INSURANCE AND INSURED IMPROVEMENT LOANS FOR URBAN RENEWAL AND CONCENTRATED DEVELOPMENT... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Pro rata refund of insurance premium. 220.806 Section 220.806 Housing and Urban Development Regulations Relating to Housing and...

  19. 24 CFR 220.806 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... AUTHORITIES MORTGAGE INSURANCE AND INSURED IMPROVEMENT LOANS FOR URBAN RENEWAL AND CONCENTRATED DEVELOPMENT... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Pro rata refund of insurance premium. 220.806 Section 220.806 Housing and Urban Development Regulations Relating to Housing and...

  20. 24 CFR 220.806 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... AUTHORITIES MORTGAGE INSURANCE AND INSURED IMPROVEMENT LOANS FOR URBAN RENEWAL AND CONCENTRATED DEVELOPMENT... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Pro rata refund of insurance premium. 220.806 Section 220.806 Housing and Urban Development Regulations Relating to Housing and...

  1. 24 CFR 220.806 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... AUTHORITIES MORTGAGE INSURANCE AND INSURED IMPROVEMENT LOANS FOR URBAN RENEWAL AND CONCENTRATED DEVELOPMENT... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Pro rata refund of insurance premium. 220.806 Section 220.806 Housing and Urban Development Regulations Relating to Housing and...

  2. 44 CFR 70.8 - Premium refund after Letter of Map Amendment.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... of Map Amendment. 70.8 Section 70.8 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT... PROCEDURE FOR MAP CORRECTION Mapping Deficiencies Unrelated to Community-Wide Elevation Determinations § 70.8 Premium refund after Letter of Map Amendment. A Standard Flood Insurance Policyholder...

  3. 44 CFR 70.8 - Premium refund after Letter of Map Amendment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Map Amendment. 70.8 Section 70.8 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT... PROCEDURE FOR MAP CORRECTION Mapping Deficiencies Unrelated to Community-Wide Elevation Determinations § 70.8 Premium refund after Letter of Map Amendment. A Standard Flood Insurance Policyholder...

  4. 44 CFR 70.8 - Premium refund after Letter of Map Amendment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... of Map Amendment. 70.8 Section 70.8 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT... PROCEDURE FOR MAP CORRECTION Mapping Deficiencies Unrelated to Community-Wide Elevation Determinations § 70.8 Premium refund after Letter of Map Amendment. A Standard Flood Insurance Policyholder...

  5. 44 CFR 70.8 - Premium refund after Letter of Map Amendment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... of Map Amendment. 70.8 Section 70.8 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT... PROCEDURE FOR MAP CORRECTION Mapping Deficiencies Unrelated to Community-Wide Elevation Determinations § 70.8 Premium refund after Letter of Map Amendment. A Standard Flood Insurance Policyholder...

  6. 44 CFR 70.8 - Premium refund after Letter of Map Amendment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... of Map Amendment. 70.8 Section 70.8 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT... PROCEDURE FOR MAP CORRECTION Mapping Deficiencies Unrelated to Community-Wide Elevation Determinations § 70.8 Premium refund after Letter of Map Amendment. A Standard Flood Insurance Policyholder...

  7. 42 CFR 84.66 - Withdrawal of applications; refund of fees.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  8. 75 FR 37455 - Mortgage Insurance Termination; Application for Premium Refund or Distributive Share Payment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-29

    ... information collection requirement described below has been submitted to the Office of Management and Budget... of edits, the system generates in these cases the Application for Premium Refund or Distributive... be sent to: HUD Desk Officer, Office of Management and Budget, New Executive Office...

  9. 19 CFR 181.31 - Right to make post-importation claim and refund duties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Right to make post-importation claim and refund duties. 181.31 Section 181.31 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) NORTH AMERICAN FREE TRADE AGREEMENT Post-Importation...

  10. 19 CFR 181.31 - Right to make post-importation claim and refund duties.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 2 2013-04-01 2013-04-01 false Right to make post-importation claim and refund duties. 181.31 Section 181.31 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) NORTH AMERICAN FREE TRADE AGREEMENT Post-Importation...

  11. 78 FR 13913 - Submission for Review: Application for Refund of Retirement Deductions (CSRS), SF 2802 and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-01

    ... MANAGEMENT Submission for Review: Application for Refund of Retirement Deductions (CSRS), SF 2802 and Current... Retirement System, SF 2802A AGENCY: Office of Personnel Management. ACTION: 60-Day Notice and request for comments. SUMMARY: The Retirement Services, Office of Personnel Management (OPM) is offering the...

  12. 24 CFR 220.806 - Pro rata refund of insurance premium.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AUTHORITIES MORTGAGE INSURANCE AND INSURED IMPROVEMENT LOANS FOR URBAN RENEWAL AND CONCENTRATED DEVELOPMENT... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Pro rata refund of insurance premium. 220.806 Section 220.806 Housing and Urban Development Regulations Relating to Housing and...

  13. 78 FR 38027 - ISO New England Inc.; Notice of Initiation of Proceeding and Refund Effective Date

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-25

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Federal Energy Regulatory Commission ISO New England Inc.; Notice of Initiation of Proceeding and Refund... existing tariff. Dominion Energy Marketing, Inc. and ISO New England Inc., 143 FERC ] 61,233 (2013)....

  14. 24 CFR 811.110 - Refunding of obligations issued to finance Section 8 projects.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... finance Section 8 projects. 811.110 Section 811.110 Housing and Urban Development Regulations Relating to... RELATED AMENDMENTS § 811.110 Refunding of obligations issued to finance Section 8 projects. (a) This... assistance where applicable, CUSIP number information, and a final statement of Sources and Uses. (d)(1)...

  15. 37 CFR 201.6 - Payment and refund of Copyright Office fees.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., LIBRARY OF CONGRESS COPYRIGHT OFFICE AND PROCEDURES GENERAL PROVISIONS § 201.6 Payment and refund of... only if the holder elects to fund it through automatic replenishment. (3) In order to ensure that a.... Automatic replenishment will be triggered when the Deposit Account goes below the minimum level of...

  16. 78 FR 36643 - Proposed Information Collection (Application for Refund of Educational Contributions) Activity...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-18

    ... Vietnam Era Veterans Education Program. DATES: Written comments and recommendations on the proposed... information on respondents, including through the use of automated collection techniques or the use of other... request a refund of their contribution to the Post-Vietnam Veterans Education Program. Contribution...

  17. 42 CFR 84.66 - Withdrawal of applications; refund of fees.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  18. 42 CFR 84.66 - Withdrawal of applications; refund of fees.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  19. 42 CFR 84.66 - Withdrawal of applications; refund of fees.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  20. 42 CFR 84.66 - Withdrawal of applications; refund of fees.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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