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Sample records for alien tax compliance

  1. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... by departing aliens. 1.6851-2 Section 1.6851-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... departing aliens. (a) In general—(1) Requirement. The rules of this section are applicable, except as otherwise expressly provided, to any alien who departs from the United States or any of its...

  2. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by departing aliens. 1.6851-2 Section 1.6851-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... departing aliens. (a) In general—(1) Requirement. The rules of this section are applicable, except as otherwise expressly provided, to any alien who departs from the United States or any of its...

  3. 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.

  4. 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

  5. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes...

  6. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes...

  7. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes...

  8. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of the income...

  9. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes...

  10. 26 CFR 1.871-14 - Rules relating to repeal of tax on interest of nonresident alien individuals and foreign...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nonresident alien individuals and foreign corporations received from certain portfolio debt investments. 1.871...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-14 Rules relating to repeal of tax on interest of nonresident alien individuals and foreign...

  11. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  12. Regulatory fit effects on perceived fiscal exchange and tax compliance.

    PubMed

    Leder, Susanne; Mannetti, Lucia; Hölzl, Erik; Kirchler, Erich

    2010-04-01

    Paying taxes can be considered a contribution to the welfare of a society. But even though tax payments are redistributed to citizens in the form of public goods and services, taxpayers often do not perceive many benefits from paying taxes. Information campaigns about the use of taxes for financing public goods and services could increase taxpayers' understanding of the importance of taxes, strengthen their perception of fiscal exchange and consequently also increase tax compliance. Two studies examined how fit between framing of information and taxpayers' regulatory focus affects perceived fiscal exchange and tax compliance. Taxpayers should perceive the exchange between tax payments and provision of public goods and services as higher if information framing suits their regulatory focus. Study 1 supported this hypothesis for induced regulatory focus. Study 2 replicated the findings for chronic regulatory focus and further demonstrated that regulatory fit also affects tax compliance. The results provide further evidence for findings from previous studies concerning regulatory fit effects on tax attitudes and extend these findings to a context with low tax morale.

  13. Regulatory fit effects on perceived fiscal exchange and tax compliance

    PubMed Central

    Leder, Susanne; Mannetti, Lucia; Hölzl, Erik; Kirchler, Erich

    2010-01-01

    Paying taxes can be considered a contribution to the welfare of a society. But even though tax payments are redistributed to citizens in the form of public goods and services, taxpayers often do not perceive many benefits from paying taxes. Information campaigns about the use of taxes for financing public goods and services could increase taxpayers’ understanding of the importance of taxes, strengthen their perception of fiscal exchange and consequently also increase tax compliance. Two studies examined how fit between framing of information and taxpayers’ regulatory focus affects perceived fiscal exchange and tax compliance. Taxpayers should perceive the exchange between tax payments and provision of public goods and services as higher if information framing suits their regulatory focus. Study 1 supported this hypothesis for induced regulatory focus. Study 2 replicated the findings for chronic regulatory focus and further demonstrated that regulatory fit also affects tax compliance. The results provide further evidence for findings from previous studies concerning regulatory fit effects on tax attitudes and extend these findings to a context with low tax morale. PMID:20890461

  14. 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

  15. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

    PubMed Central

    Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

    2014-01-01

    Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. PMID:26074656

  16. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

    PubMed

    Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

    2014-07-01

    Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

  17. 26 CFR 1.6302-2 - Deposit rules for 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 Deposit rules for tax withheld on nonresident aliens and foreign corporations. 1.6302-2 Section 1.6302-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions § 1.6302-2 Deposit rules for tax...

  18. 26 CFR 1.6302-2 - Deposit rules for 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 Deposit rules for tax withheld on nonresident aliens and foreign corporations. 1.6302-2 Section 1.6302-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions § 1.6302-2 Deposit rules for tax...

  19. Effects of supervision on tax compliance: Evidence from a field experiment in Austria

    PubMed Central

    Gangl, Katharina; Torgler, Benno; Kirchler, Erich; Hofmann, Eva

    2014-01-01

    We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance. PMID:25843992

  20. Effects of supervision on tax compliance: Evidence from a field experiment in Austria.

    PubMed

    Gangl, Katharina; Torgler, Benno; Kirchler, Erich; Hofmann, Eva

    2014-06-01

    We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities' supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. Framing of information on the use of public finances, regulatory fit of recipients and tax compliance.

    PubMed

    Holler, Marianne; Hoelzl, Erik; Kirchler, Erich; Leder, Susanne; Mannetti, Lucia

    2008-08-01

    Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients' regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients' regulatory focus.

  7. Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

    PubMed Central

    Holler, Marianne; Hoelzl, Erik; Kirchler, Erich; Leder, Susanne; Mannetti, Lucia

    2010-01-01

    Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients' regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients' regulatory focus. PMID:20495689

  8. 26 CFR 1.871-14 - Rules relating to repeal of tax on interest of nonresident alien individuals and foreign...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nonresident alien individuals and foreign corporations received from certain portfolio debt investments. 1.871... certain portfolio debt investments. (a) General rule. No tax shall be imposed under section 871(a)(1)(A), 871(a)(1)(C), 881(a)(1) or 881(a)(3) on any portfolio interest as defined in sections 871(h)(2)...

  9. Joint federal/state motor fuel tax compliance project. Fiscal year 1994 midyear report

    SciTech Connect

    1994-11-02

    ;Table of Contents: List of Exhibits; Executive Summary: History of the Joint Federal/State Motor Fuel Tax Compliance Project; Update on Motor Fuel Tax Procedures; Joint Project Results; Status of the Regional Task Forces; Future Program Activities; References; Glossary of Acronyms; List of Exhibits.

  10. Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate.

    PubMed

    Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

    2008-01-01

    Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance.

  11. Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate

    PubMed Central

    Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

    2010-01-01

    Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance. PMID:22428111

  12. Ethics of Tax Law Compliance: An Interdisciplinary Perspective

    ERIC Educational Resources Information Center

    Cummings, Richard G.; Longo, Peter J.; Rioux, Jean W.

    2012-01-01

    The first semester Tax I student seems to be interested in the ethical issue of why citizens should report their income and only take legitimate tax deductions when it is unlikely that anyone will ever know. This paper addresses this issue from an interdisciplinary approach of accounting, philosophy, and political science. The accounting…

  13. 26 CFR 1.871-14T - Rules relating to repeal of tax on interest of nonresident alien individuals and foreign...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Rules relating to repeal of tax on interest of nonresident alien individuals and foreign corporations received from certain portfolio debt investments (temporary). 1.871-14T Section 1.871-14T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  14. Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance.

    PubMed

    Hartner, Martina; Rechberger, Silvia; Kirchler, Erich; Wenzel, Michael

    2011-01-01

    In a representative UK study (N = 1000) the link between distributive fairness perceptions, outcome favorability, identity, and tax compliance was researched in the context of European transfer payments. Results showed that both forms of tax compliance (i.e., individual and collective EU-tax compliance) were influenced by perceived distributive fairness judgments of EU transfer payments. Fairness itself was related to perceived outcome favorability (i.e., whether their own nation benefits from the EU in financial as well as socio-political terms). Additionally, national identifiers (i.e., people identifying with their own nation, but not with Europe) perceived EU membership as unbeneficial in financial as well as in socio-political terms and thus considered the transfer payments as less fair. Dual identifiers (i.e., people identifying with their own nation and with Europe) perceived the socio-political outcomes from EU membership as more beneficial and thus evaluated the transfer payments as fairer.

  15. Gaming of performance measurement in health care: parallels with tax compliance.

    PubMed

    Mears, Alex; Webley, Paul

    2010-10-01

    Gaming of performance measurement in health care distorts performance, making it appear better than it is. This can conceal potentially hazardous practice and endanger patients and staff. Research has investigated and categorized this behaviour but as yet has offered little in the way of potential solutions as the drivers are still not well understood. Studies of the psychology of tax behaviour, specifically tax avoidance and evasion, reveal some insights into what the underlying causes are. Looking at health care and tax compliance, seven similarities in response can be detected: negative view of those subject to it; not salient except for specific classes of people; general understanding of the need versus resentment of actuality; cognitive dissonance; moral versus legal grey areas; two levels of objective non-compliance; and four categories of subjective behaviour and attitude. We suggest a model of reaction and compliance for gaming and offer some suggestions as to how this phenomenon might be minimized.

  16. "Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis

    PubMed Central

    Zhang, Nan; Andrighetto, Giulia; Ottone, Stefania; Ponzano, Ferruccio; Steinmo, Sven

    2016-01-01

    As shown by the recent crisis, tax evasion poses a significant problem for countries such as Greece, Spain and Italy. While these societies certainly possess weaker fiscal institutions as compared to other EU members, might broader cultural differences between northern and southern Europe also help to explain citizens’ (un)willingness to pay their taxes? To address this question, we conduct laboratory experiments in the UK and Italy, two countries which straddle this North-South divide. Our design allows us to examine citizens’ willingness to contribute to public goods via taxes while holding institutions constant. We report a surprising result: when faced with identical tax institutions, redistribution rules and audit probabilities, Italian participants are significantly more likely to comply than Britons. Overall, our findings cast doubt upon “culturalist” arguments that would attribute cross-country differences in tax compliance to the lack of morality amongst southern European taxpayers. PMID:26919201

  17. "Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis.

    PubMed

    Zhang, Nan; Andrighetto, Giulia; Ottone, Stefania; Ponzano, Ferruccio; Steinmo, Sven

    2016-01-01

    As shown by the recent crisis, tax evasion poses a significant problem for countries such as Greece, Spain and Italy. While these societies certainly possess weaker fiscal institutions as compared to other EU members, might broader cultural differences between northern and southern Europe also help to explain citizens' (un)willingness to pay their taxes? To address this question, we conduct laboratory experiments in the UK and Italy, two countries which straddle this North-South divide. Our design allows us to examine citizens' willingness to contribute to public goods via taxes while holding institutions constant. We report a surprising result: when faced with identical tax institutions, redistribution rules and audit probabilities, Italian participants are significantly more likely to comply than Britons. Overall, our findings cast doubt upon "culturalist" arguments that would attribute cross-country differences in tax compliance to the lack of morality amongst southern European taxpayers.

  18. Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust.

    PubMed

    Gangl, Katharina; Hofmann, Eva; Kirchler, Erich

    2015-02-01

    Tax compliance represents a social dilemma in which the short-term self-interest to minimize tax payments is at odds with the collective long-term interest to provide sufficient tax funds for public goods. According to the Slippery Slope Framework, the social dilemma can be solved and tax compliance can be guaranteed by power of tax authorities and trust in tax authorities. The framework, however, remains silent on the dynamics between power and trust. The aim of the present theoretical paper is to conceptualize the dynamics between power and trust by differentiating coercive and legitimate power and reason-based and implicit trust. Insights into this dynamic are derived from an integration of a wide range of literature such as on organizational behavior and social influence. Conclusions on the effect of the dynamics between power and trust on the interaction climate between authorities and individuals and subsequent individual motivation of cooperation in social dilemmas such as tax contributions are drawn. Practically, the assumptions on the dynamics can be utilized by authorities to increase cooperation and to change the interaction climate from an antagonistic climate to a service and confidence climate.

  19. Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust

    PubMed Central

    Gangl, Katharina; Hofmann, Eva; Kirchler, Erich

    2015-01-01

    Tax compliance represents a social dilemma in which the short-term self-interest to minimize tax payments is at odds with the collective long-term interest to provide sufficient tax funds for public goods. According to the Slippery Slope Framework, the social dilemma can be solved and tax compliance can be guaranteed by power of tax authorities and trust in tax authorities. The framework, however, remains silent on the dynamics between power and trust. The aim of the present theoretical paper is to conceptualize the dynamics between power and trust by differentiating coercive and legitimate power and reason-based and implicit trust. Insights into this dynamic are derived from an integration of a wide range of literature such as on organizational behavior and social influence. Conclusions on the effect of the dynamics between power and trust on the interaction climate between authorities and individuals and subsequent individual motivation of cooperation in social dilemmas such as tax contributions are drawn. Practically, the assumptions on the dynamics can be utilized by authorities to increase cooperation and to change the interaction climate from an antagonistic climate to a service and confidence climate. PMID:25859096

  20. The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity.

    PubMed

    Wenzel, Michael

    2002-08-01

    Previous research has yielded inconsistent evidence for the impact of justice perceptions on tax compliance. This article suggests a more differentiated view on the basis of 2 congenial theories of procedural and distributive justice. The group-value model and a categorization approach argue that taxpayers are more concerned about justice and less about personal outcomes when they identify strongly with the inclusive category within which procedures and distributions apply. Regression analyses of survey data from 2,040 Australian citizens showed that 2 forms of tax compliance (pay-income reporting and tax minimization) were determined by self-interest variables. For 2 other forms (nonpay income and deductions), inclusive identification had an additional effect and moderated the effects of self-interest and justice variables as predicted.

  1. Employment and labor supply on Ghana's cocoa farms in the pre- and post-aliens compliance order era.

    PubMed

    Addo, N O

    1972-01-01

    A survey was conducted throughout the 6 cocoa growing regions of Ghana between July and October 1970 in an effort to estimate the level of employment on the farms in the post-aliens compliance era, the extent of labor turnover on the farms as a direct result of the departure of the aliens, and to measure some of the financial and other costs to the farmers. Labor refers to permanent workers employed on the farm, i.e., caretakers and full time laborers. Casual laborers were not included, but they constitute an important group of workers in the rural areas, most of whom work on cocoa farms. Interviews were conducted among the farmers of the Cooperative Societies, 1 of the 2 main cocoa buying agencies in the country. From the distribution of the sample units, the total number of farmers involved in these societies was about 173,000. The sample of farmers interviewed was about 2.2%. The interview response rate was nearly 97%. Estimates based on the sample suggest that about 290,000 persons (217,000 Ghanaians and 72,000 aliens) were employed on the cocoa farms in respect of the Cooperative Societies throughout the regions at the time of the survey. In contrast, 308,000 (163,000 Ghanaians and 145,000 aliens) were employed just before the Compliance Order. About 84,000 alien employees left the farms during the interval. At the same time about 54,000 and 11,000 freshly recruited Ghanaians and aliens respectively moved in to replace the departed alien workers. Due to the fact that the sample refers to the Cooperative Societies only, the overall volume of alien exodus from the farms and rural areas as a whole was considerable. This situation is no suprise since the effect of the Compliance Order was rather immediate. The foreign residents without valid immigrant papers were given only 2 weeks within which to leave Ghana. The actual alien population involved in the exodus may be 3 or 4 times larger if members of their household are included. The overall situation suggests

  2. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... training; (3) Income derived in accordance with the employment authorizations in 8 CFR 274a.12(b) and (c... accordance with the employment authorization in 8 CFR 274a.12(c)(6) or interest on deposits described...

  3. Patriotism's Impact on Cooperation with the State: An Experimental Study on Tax Compliance

    PubMed Central

    Torgler, Benno; Kirchler, Erich

    2015-01-01

    Although it seems reasonable to assume that activating patriotism might motivate citizens to cooperate with the state in reaching societal goals, the empirical evidence supporting this contention is based mostly on correlational rather than experimental studies. In addition, little is known on whether patriotism can be manipulated without simultaneously triggering nationalism and on the psychological processes which determine the patriotism‐cooperation relation. This current article reports results of one survey and three experiments that manipulate patriotism by displaying either a national flag or national landscapes or by priming national achievements. The outcomes indicate that reported and manipulated patriotism indirectly increase tax compliance, although the national flag also increases nationalism. National achievements, on the other hand, seemingly increases trust in national public institutions and the voluntary motivation to cooperate, whereas national landscapes only increase the voluntary motivation to cooperate. Hence, it is possible to increase social capital in the form of trust and cooperation through patriotism without fostering nationalism as well. PMID:27980350

  4. Patriotism's Impact on Cooperation with the State: An Experimental Study on Tax Compliance.

    PubMed

    Gangl, Katharina; Torgler, Benno; Kirchler, Erich

    2016-12-01

    Although it seems reasonable to assume that activating patriotism might motivate citizens to cooperate with the state in reaching societal goals, the empirical evidence supporting this contention is based mostly on correlational rather than experimental studies. In addition, little is known on whether patriotism can be manipulated without simultaneously triggering nationalism and on the psychological processes which determine the patriotism-cooperation relation. This current article reports results of one survey and three experiments that manipulate patriotism by displaying either a national flag or national landscapes or by priming national achievements. The outcomes indicate that reported and manipulated patriotism indirectly increase tax compliance, although the national flag also increases nationalism. National achievements, on the other hand, seemingly increases trust in national public institutions and the voluntary motivation to cooperate, whereas national landscapes only increase the voluntary motivation to cooperate. Hence, it is possible to increase social capital in the form of trust and cooperation through patriotism without fostering nationalism as well.

  5. Are Some Countries More Honest than Others? Evidence from a Tax Compliance Experiment in Sweden and Italy.

    PubMed

    Andrighetto, Giulia; Zhang, Nan; Ottone, Stefania; Ponzano, Ferruccio; D'Attoma, John; Steinmo, Sven

    2016-01-01

    This study examines cultural differences in ordinary dishonesty between Italy and Sweden, two countries with different reputations for trustworthiness and probity. Exploiting a set of cross-cultural tax compliance experiments, we find that the average level of tax evasion (as a measure of ordinary dishonesty) does not differ significantly between Swedes and Italians. However, we also uncover differences in national "styles" of dishonesty. Specifically, while Swedes are more likely to be either completely honest or completely dishonest in their fiscal declarations, Italians are more prone to fudging (i.e., cheating by a small amount). We discuss the implications of these findings for the evolution and enforcement of honesty norms.

  6. Are Some Countries More Honest than Others? Evidence from a Tax Compliance Experiment in Sweden and Italy

    PubMed Central

    Andrighetto, Giulia; Zhang, Nan; Ottone, Stefania; Ponzano, Ferruccio; D'Attoma, John; Steinmo, Sven

    2016-01-01

    This study examines cultural differences in ordinary dishonesty between Italy and Sweden, two countries with different reputations for trustworthiness and probity. Exploiting a set of cross-cultural tax compliance experiments, we find that the average level of tax evasion (as a measure of ordinary dishonesty) does not differ significantly between Swedes and Italians. However, we also uncover differences in national “styles” of dishonesty. Specifically, while Swedes are more likely to be either completely honest or completely dishonest in their fiscal declarations, Italians are more prone to fudging (i.e., cheating by a small amount). We discuss the implications of these findings for the evolution and enforcement of honesty norms. PMID:27092092

  7. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on...

  8. 26 CFR 1.871-3 - Residence of alien seamen.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Residence of alien seamen. 1.871-3 Section 1.871... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-3 Residence of alien seamen. In order to determine whether an alien seaman is a resident of the United States for purposes...

  9. 26 CFR 1.871-3 - Residence of alien seamen.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Residence of alien seamen. 1.871-3 Section 1.871... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-3 Residence of alien seamen. In order to determine whether an alien seaman is a resident of the United States for purposes...

  10. 26 CFR 1.871-3 - Residence of alien seamen.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Residence of alien seamen. 1.871-3 Section 1.871... (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-3 Residence of alien seamen. In order to determine whether an alien seaman is a resident of the United States for purposes of the...

  11. 26 CFR 1.871-3 - Residence of alien seamen.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Residence of alien seamen. 1.871-3 Section 1.871... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-3 Residence of alien seamen. In order to determine whether an alien seaman is a resident of the United States for purposes...

  12. 26 CFR 1.871-3 - Residence of alien seamen.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Residence of alien seamen. 1.871-3 Section 1.871... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-3 Residence of alien seamen. In order to determine whether an alien seaman is a resident of the United States for purposes...

  13. 26 CFR 1.871-2 - Determining residence of alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means...

  14. 26 CFR 1.871-2 - Determining residence of alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means...

  15. 26 CFR 1.871-2 - Determining residence of alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means an individual...

  16. 26 CFR 1.871-2 - Determining residence of alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means...

  17. 26 CFR 1.871-2 - Determining residence of alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Determining residence of alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-2 Determining residence of alien individuals. (a) General. The term nonresident alien individual means...

  18. 26 CFR 1.871-4 - Proof of residence of aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens... alien within the United States has acquired residence therein for purposes of the income tax....

  19. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a nonresident...

  20. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of deductions....

  1. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of...

  2. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  3. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of...

  4. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of...

  5. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  6. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  7. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  8. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of...

  9. 26 CFR 1.871-5 - Loss of residence by an alien.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as...

  10. 26 CFR 1.871-5 - Loss of residence by an alien.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as...

  11. 26 CFR 1.871-5 - Loss of residence by an alien.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as a resident until...

  12. 26 CFR 1.871-5 - Loss of residence by an alien.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as...

  13. 26 CFR 1.871-5 - Loss of residence by an alien.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Loss of residence by an alien. 1.871-5 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-5 Loss of residence by an alien. An alien who has acquired residence in the United States retains his status as...

  14. 26 CFR 513.7 - Release of excess tax withheld at source.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., by a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) who is... and controlled in Ireland, if such alien or corporation is subject to Irish tax on such income and at... paid to a nonresident alien (including a nonresident alien individual, fiduciary, and partnership)...

  15. 26 CFR 513.7 - Release of excess tax withheld at source.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., by a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) who is... and controlled in Ireland, if such alien or corporation is subject to Irish tax on such income and at... paid to a nonresident alien (including a nonresident alien individual, fiduciary, and partnership)...

  16. 26 CFR 1.876-1 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands. 1.876-1 Section 1.876-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.876-1 Alien...

  17. Alien associations.

    PubMed

    Planck, Brenda L

    2007-01-01

    This story is a highly fictionalized account of events that took place during a year of Fellowship in Forensic Psychiatry, 1997-1998, at the Yale University School of Medicine, Division of Psychiatry and the Law. It is dedicated to my co-fellow, Theresa Stathas, MD, whose kindness, warmth, and support were appreciated during my fellowship year. She generously provided me with alien-themed items, such as a ballpoint pen decorated with 23 alien heads and 56 alien eyes, throughout that year.

  18. Alienation Incident.

    ERIC Educational Resources Information Center

    Wasserman, Louis

    1979-01-01

    Critiques Marxian "cures" for alienation as discussed in Karl Marx's "Economic and Philosophical Manuscripts." Also traces the activity of a former student who joined the revolution in Cuba. Journal available from 7 Harwood Drive, Amherst, New York, 14226. (KC)

  19. Alien Abductions

    NASA Astrophysics Data System (ADS)

    Nickell, Joe

    2000-03-01

    Since the beginning of the modern UFO craze in 1947, an elaborate mythology has developed concerning alleged extraterrestrial visitations. ``Flying saucer" sightings (typically involving misperceptions of such mundane phenomena as meteors and research balloons) began to be accompanied in the 1950s by reports from ``contactees," persons who claimed to have had close encounters with, even to have been transported to distant planets by, UFO occupants. By the 1960s came reports of sporadic ``abductions" which have proliferated in correlation with media interest. (Indeed, by interaction between claimants and media the portrayal of aliens has evolved from a multiplicity of types into the rather standardized big-eyed humanoid model.) While evidence of alien contact has often been faked--as by spurious photos, ``crop circles," and the notorious ``Alien Autopsy" film--few alien abduction reports appear to be hoaxes. Most seem instead to come from sincere, sane individuals. Nevertheless, not one has been authenticated, and serious investigation shows that such claims can be explained as sleep-related phenomena (notably ``waking dreams"), hypnotic confabulation, and other psychological factors. As is typical of other mythologies, the alien myth involves supernormal beings that may interact with humans, and it purports to explain the workings of the universe and humanity's place within it.

  20. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Allowance of deductions and credits to nonresident alien individuals. 1.874-1 Section 1.874-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance of deductions...

  1. 26 CFR 1.871-6 - Duty of witholding agent to determine status of alien payees.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Duty of witholding agent to determine status of alien payees. 1.871-6 Section 1.871-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-6 Duty of witholding agent...

  2. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Allowance of deductions and credits to nonresident alien individuals. 1.874-1 Section 1.874-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance...

  3. 26 CFR 1.871-6 - Duty of witholding agent to determine status of alien payees.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Duty of witholding agent to determine status of alien payees. 1.871-6 Section 1.871-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-6 Duty of witholding agent...

  4. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Allowance of deductions and credits to nonresident alien individuals. 1.874-1 Section 1.874-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance...

  5. 26 CFR 1.871-6 - Duty of witholding agent to determine status of alien payees.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Duty of witholding agent to determine status of alien payees. 1.871-6 Section 1.871-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-6 Duty of witholding agent...

  6. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Allowance of deductions and credits to nonresident alien individuals. 1.874-1 Section 1.874-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance...

  7. 26 CFR 1.871-6 - Duty of witholding agent to determine status of alien payees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Duty of witholding agent to determine status of alien payees. 1.871-6 Section 1.871-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-6 Duty of witholding agent to...

  8. 26 CFR 1.871-4 - Proof of residence of aliens.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens. (a) Rules of evidence. The following rules of evidence shall govern in determining...

  9. 26 CFR 1.871-4 - Proof of residence of aliens.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens. (a) Rules of evidence. The following rules of evidence shall govern in determining...

  10. 26 CFR 1.871-4 - Proof of residence of aliens.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens. (a) Rules of evidence. The following rules of evidence shall govern in determining...

  11. 26 CFR 1.871-4 - Proof of residence of aliens.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens. (a) Rules of evidence. The following rules of evidence shall govern in determining...

  12. Pink Card: Tax Issues Affecting International Students, Faculty, and Staff.

    ERIC Educational Resources Information Center

    Somers, Patricia; And Others

    1993-01-01

    The Internal Revenue Service and Immigration and Naturalization Service have increased monitoring of tax withholding for international scholars. Higher education institutions and scholars alike will benefit from a thorough understanding of tax treaties, nonresident alien status, income taxation, and social security tax obligations and periodic…

  13. 26 CFR 1.876-1 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands. 1.876-1 Section 1.876-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations §...

  14. 26 CFR 1.876-1 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands. 1.876-1 Section 1.876-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations §...

  15. 26 CFR 1.876-1 - Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands. 1.876-1 Section 1.876-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations §...

  16. 26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-7 Taxation...

  17. IN DEFENSE OF ALIENATION.

    ERIC Educational Resources Information Center

    KENISTON, KENNETH

    THE TERM ALIENATION IS IN IMMINENT DANGER OF BECOMING PART OF THE VOCABULARY OF POLITE ABUSE. ONE OF THE WORD'S VIRTUES IS ITS AMBIGUITY. IN THE SOCIOLOGICAL TRADITION, ALIENATION REFERS TO A STRUCTURAL CONDITION. PEOPLE ARE ALIENATED MORE OR LESS AGAINST THEIR WILL. IN THE PSYCHOLOGICAL MEANING, ALIENATION PRESUPPOSES SOME INNER ATTITUDE,…

  18. 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

  19. Internal Revenue Service: Unpaid Taxes of Federal Workers and Annuitants

    DTIC Science & Technology

    2001-06-01

    by Federal Workers/Annuitants as of October 1999 14 Table 4: Non-section 1203 Tax Compliance Issues and Disciplinary Actions 17 Figures Figure 1...and Employee Tax Compliance programs, and on the results of IRS’ FERDI matches as of October 2000. For more details on our scope and methodology, see...program to determine whether communication by agencies to their employees can be linked to improved tax compliance . Presidential Executive Order 12764

  20. Tax amnesties, justice perceptions, and filing behavior: a simulation study.

    PubMed

    Rechberger, Silvia; Hartner, Martina; Kirchler, Erich; Hämmerle, Franziska

    2010-04-01

    A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they "deserve") and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance.

  1. Tax amnesties, justice perceptions, and filing behavior: a simulation study

    PubMed Central

    Rechberger, Silvia; Hartner, Martina; Kirchler, Erich; Hämmerle, Franziska

    2010-01-01

    A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they “deserve”) and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance. PMID:20890463

  2. 26 CFR 1.6013-6 - Election to treat nonresident alien individual as resident of the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Election to treat nonresident alien individual as resident of the United States. 1.6013-6 Section 1.6013-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-6 Election to...

  3. 26 CFR 1.6013-6 - Election to treat nonresident alien individual as resident of the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Election to treat nonresident alien individual as resident of the United States. 1.6013-6 Section 1.6013-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6013-6 Election to treat nonresident...

  4. 26 CFR 1.6013-6 - Election to treat nonresident alien individual as resident of the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Election to treat nonresident alien individual as resident of the United States. 1.6013-6 Section 1.6013-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-6 Election to...

  5. 26 CFR 1.6013-7 - Joint return for year in which nonresident alien becomes resident of the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Joint return for year in which nonresident alien becomes resident of the United States. 1.6013-7 Section 1.6013-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-7 Joint return...

  6. 26 CFR 1.6013-6 - Election to treat nonresident alien individual as resident of the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Election to treat nonresident alien individual as resident of the United States. 1.6013-6 Section 1.6013-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-6 Election to...

  7. 26 CFR 1.6013-7 - Joint return for year in which nonresident alien becomes resident of the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Joint return for year in which nonresident alien becomes resident of the United States. 1.6013-7 Section 1.6013-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-7 Joint return...

  8. 26 CFR 1.6013-7 - Joint return for year in which nonresident alien becomes resident of the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Joint return for year in which nonresident alien becomes resident of the United States. 1.6013-7 Section 1.6013-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6013-7 Joint return for year...

  9. 26 CFR 1.6013-7 - Joint return for year in which nonresident alien becomes resident of the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Joint return for year in which nonresident alien becomes resident of the United States. 1.6013-7 Section 1.6013-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-7 Joint return...

  10. 26 CFR 1.6013-7 - Joint return for year in which nonresident alien becomes resident of the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Joint return for year in which nonresident alien becomes resident of the United States. 1.6013-7 Section 1.6013-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-7 Joint return...

  11. 26 CFR 1.6013-6 - Election to treat nonresident alien individual as resident of the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Election to treat nonresident alien individual as resident of the United States. 1.6013-6 Section 1.6013-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6013-6 Election to...

  12. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens...

  13. Tax Revenues Lost and Beneficiaries Inadequately Protected when Private Pension Plans Terminate.

    DTIC Science & Technology

    1981-09-30

    processing tax compliance information on recipients of these payments have not been adequate. Pension payouts are taxable when re- ceived as ordinary...IRS procedures for identifying and processing tax compliance information on recipients of these payments have not been adequate. Pension payouts are...of ordinary income that were processed for computer matching for tax compliance . l/ For tax year 1976, the latest year complete pension payout data

  14. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident...

  15. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident...

  16. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident...

  17. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident...

  18. 43 CFR 3102.5-1 - Compliance.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...) Citizens of the United States (see § 3102.1) or alien stockholders in a corporation organized under State... lease constitutes evidence of compliance. A lease issued to any entity in violation of this paragraph (d..., transfer, constitutes evidence of compliance that the signatory and any subsidiary, affiliate, or...

  19. 8 CFR 1209.2 - Adjustment of status of alien granted asylum.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., Medical Examination of Aliens Seeking Adjustment of Status, and a vaccination supplement to determine compliance with the vaccination requirements described under section 212(a)(1)(A)(ii) of the Act must...

  20. 8 CFR 1209.2 - Adjustment of status of alien granted asylum.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., Medical Examination of Aliens Seeking Adjustment of Status, and a vaccination supplement to determine compliance with the vaccination requirements described under section 212(a)(1)(A)(ii) of the Act must...

  1. 8 CFR 1209.2 - Adjustment of status of alien granted asylum.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., Medical Examination of Aliens Seeking Adjustment of Status, and a vaccination supplement to determine compliance with the vaccination requirements described under section 212(a)(1)(A)(ii) of the Act must...

  2. 8 CFR 1209.2 - Adjustment of status of alien granted asylum.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., Medical Examination of Aliens Seeking Adjustment of Status, and a vaccination supplement to determine compliance with the vaccination requirements described under section 212(a)(1)(A)(ii) of the Act must...

  3. 8 CFR 1209.2 - Adjustment of status of alien granted asylum.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., Medical Examination of Aliens Seeking Adjustment of Status, and a vaccination supplement to determine compliance with the vaccination requirements described under section 212(a)(1)(A)(ii) of the Act must...

  4. 76 FR 62689 - Tax Return Preparer Penalties Under Section 6695

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-11

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK16 Tax Return Preparer Penalties Under Section 6695... regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code (Code). These proposed regulations are necessary to monitor and to improve compliance with the tax...

  5. The aliens are hiding

    NASA Astrophysics Data System (ADS)

    2015-06-01

    In reply to the physicsworld.com news story “Trail goes cold on alien hotspots, for now” (28 April, http://ow.ly/MeOpZ; see also p5), which described the results of a survey that looked for unexplained pockets of infrared radiation that could have been produced by advanced alien civilizations.

  6. Alienation and Education.

    ERIC Educational Resources Information Center

    Reimanis, Gunars

    This paper reviews the author's research on the role of certain aspects of alienation in education. The first part of the paper discusses similarities between anomie and locus of reinforcement control, as they assess the normlessness and powerlessness aspects of alienation. The second part reports results from studies attempting to modify one's…

  7. Alienation and Illness.

    ERIC Educational Resources Information Center

    Kobasa, Suzanne C.

    Reviews of studies of four groups (business executives, lawyers, Army officers, and working women) which demonstrate the health-damaging effects of alienation in certain life situations show that, when under stress, members of these groups who feel alienated fall ill, medically and/or psychiatrically. Three models are described which may explain…

  8. Alienation from School

    ERIC Educational Resources Information Center

    Hascher, Tina; Hagenauer, Gerda

    2010-01-01

    Two studies aimed at understanding the time course of alienation from school and school factors that may influence alienation from school during early adolescence. In Study 1, 434 students from grade 5-8 participated (cross-sectional design). In Study 2, we followed 356 students from grade 6-7 (longitudinal design). The results confirm the…

  9. The Roots Of Alienation

    ERIC Educational Resources Information Center

    Bronfenbrenner, Urie

    1973-01-01

    Alienation in our society takes several forms--withdrawal, hostility, or efforts to reform. The author traces the roots of alienation to our neglect of many of the needs of children, particularly their need for interaction with adults. Among his many recommendations are: modified work schedules to permit more time with children and systems for…

  10. Alienation Attitudes and Exploratory Behavior.

    ERIC Educational Resources Information Center

    Maddi, Salvatore R.

    In order to give the psychological conception of alienation greater cogency relative to the influence of sociological alienation, research is needed that ties alienation attitudes to individual personal behavior. It was hypothesized that the stronger the alienation attitudes of people, the weaker will be their exploratory behavior. Thus,…

  11. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... regarding, among other things, withholding responsibilities for income tax or FICA (social security) tax... the church; (2) compliance with income tax or FICA (social security) tax withholding responsibilities... exemption or for unrelated business income (for instance, assessments of social security or other...

  12. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... regarding, among other things, withholding responsibilities for income tax or FICA (social security) tax... the church; (2) compliance with income tax or FICA (social security) tax withholding responsibilities... exemption or for unrelated business income (for instance, assessments of social security or other...

  13. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... regarding, among other things, withholding responsibilities for income tax or FICA (social security) tax... the church; (2) compliance with income tax or FICA (social security) tax withholding responsibilities... exemption or for unrelated business income (for instance, assessments of social security or other...

  14. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... regarding, among other things, withholding responsibilities for income tax or FICA (social security) tax... the church; (2) compliance with income tax or FICA (social security) tax withholding responsibilities... exemption or for unrelated business income (for instance, assessments of social security or other...

  15. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... regarding, among other things, withholding responsibilities for income tax or FICA (social security) tax... the church; (2) compliance with income tax or FICA (social security) tax withholding responsibilities... exemption or for unrelated business income (for instance, assessments of social security or other...

  16. 26 CFR 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free...) In general. This section applies to payments made after December 31, 2000. (2) Transition rules. For... paragraph (d)(2), a withholding agent may choose to not take advantage of the transition rule in...

  17. 26 CFR 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free...) In general. This section applies to payments made after December 31, 2000. (2) Transition rules. For... paragraph (d)(2), a withholding agent may choose to not take advantage of the transition rule in...

  18. 26 CFR 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant...) In general. This section applies to payments made after December 31, 2000. (2) Transition rules. For... paragraph (d)(2), a withholding agent may choose to not take advantage of the transition rule in...

  19. Life under alien skies

    NASA Astrophysics Data System (ADS)

    Dartnell, Lewis

    2012-04-01

    As the number of confirmed extrasolar planets increases, so does the likelihood that some of them will harbour life. Lewis Dartnell describes some preliminary - but increasingly well founded - efforts to predict what alien plants and animals might look like.

  20. 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

  1. 26 CFR 1.103-6 - Interest upon United States obligations in the case of nonresident aliens and foreign...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States. 1.103-6 Section 1.103-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  2. 26 CFR 1.103-6 - Interest upon United States obligations in the case of nonresident aliens and foreign...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States. 1.103-6 Section 1.103-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  3. 26 CFR 1.103-6 - Interest upon United States obligations in the case of nonresident aliens and foreign...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States. 1.103-6 Section 1.103-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  4. 26 CFR 1.103-6 - Interest upon United States obligations in the case of nonresident aliens and foreign...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Interest upon United States obligations in the case of nonresident aliens and foreign corporations, not engaged in business in the United States. 1.103-6 Section 1.103-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  5. Agent Architectures for Compliance

    NASA Astrophysics Data System (ADS)

    Burgemeestre, Brigitte; Hulstijn, Joris; Tan, Yao-Hua

    A Normative Multi-Agent System consists of autonomous agents who must comply with social norms. Different kinds of norms make different assumptions about the cognitive architecture of the agents. For example, a principle-based norm assumes that agents can reflect upon the consequences of their actions; a rule-based formulation only assumes that agents can avoid violations. In this paper we present several cognitive agent architectures for self-monitoring and compliance. We show how different assumptions about the cognitive architecture lead to different information needs when assessing compliance. The approach is validated with a case study of horizontal monitoring, an approach to corporate tax auditing recently introduced by the Dutch Customs and Tax Authority.

  6. 8 CFR 241.13 - Determination of whether there is a significant likelihood of removing a detained alien in the...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... or her country of origin or a third country, as well as the consequences of failure to make such... ensure public safety and guarantee the alien's compliance with the order of removal, including, but...

  7. 8 CFR 211.5 - Alien commuters.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Alien commuters. 211.5 Section 211.5 Aliens...: IMMIGRANTS; WAIVERS § 211.5 Alien commuters. (a) General. An alien lawfully admitted for permanent residence.... An alien commuter engaged in seasonal work will be presumed to have taken up residence in the...

  8. 8 CFR 211.5 - Alien commuters.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Alien commuters. 211.5 Section 211.5 Aliens...: IMMIGRANTS; WAIVERS § 211.5 Alien commuters. (a) General. An alien lawfully admitted for permanent residence.... An alien commuter engaged in seasonal work will be presumed to have taken up residence in the...

  9. 8 CFR 211.5 - Alien commuters.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Alien commuters. 211.5 Section 211.5 Aliens...: IMMIGRANTS; WAIVERS § 211.5 Alien commuters. (a) General. An alien lawfully admitted for permanent residence.... An alien commuter engaged in seasonal work will be presumed to have taken up residence in the...

  10. 8 CFR 211.5 - Alien commuters.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Alien commuters. 211.5 Section 211.5 Aliens...: IMMIGRANTS; WAIVERS § 211.5 Alien commuters. (a) General. An alien lawfully admitted for permanent residence.... An alien commuter engaged in seasonal work will be presumed to have taken up residence in the...

  11. 8 CFR 211.5 - Alien commuters.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Alien commuters. 211.5 Section 211.5 Aliens...: IMMIGRANTS; WAIVERS § 211.5 Alien commuters. (a) General. An alien lawfully admitted for permanent residence.... An alien commuter engaged in seasonal work will be presumed to have taken up residence in the...

  12. Paroxysmal alien hand syndrome.

    PubMed Central

    Leiguarda, R; Starkstein, S; Nogués, M; Berthier, M; Arbelaiz, R

    1993-01-01

    Four patients are described who presented with a paroxysmal form of the alien hand syndrome. Two patients with damage to one frontomedial cortex had brief episodes of abnormal motor behaviour of the contralateral arm that featured groping, grasping, and apparently purposeful but perseverative movements, which both patients interpreted as alien or foreign. The other two patients, with posterior parietal damage, reported a paroxysmal feeling of unawareness of the location of the contralateral arm, lack of recognition of the arm as their own, purposeless movements, and personification of the arm. These cases represent a new form of the alien hand syndrome manifested by brief, paroxysmal episodes, which may be due to ictal mechanisms. Images PMID:8331355

  13. Footprints of alien technology

    NASA Astrophysics Data System (ADS)

    Davies, P. C. W.

    2012-04-01

    If alien civilizations do, or did, exist, their technology will impact their environment. Some consideration has been given to the detection of large-scale astro-engineering, such as Dyson spheres. However, a very advanced technology might leave more subtle footprints requiring sophisticated scientific methods to uncover. We must not overlook the possibility that alien technology has impacted our immediate astronomical environment, even Earth itself, but probably a very long time ago. This raises the question of what traces, if anything, might remain today. I shall consider the possibilities of biological, geological and physical traces, and suggest ways that we might search for them.

  14. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...

  15. Aliens and atheism

    NASA Astrophysics Data System (ADS)

    Campos, Sergio; de Muynck, Willem; Virginia; Peerally, Abed; Tyler, David; Stephen

    2014-11-01

    In reply to the physicsworld.com blog post "Aliens and atheists" (2 October, http://ow.ly/CQzu4), about a survey that found that atheists are more likely than religious people to believe that life exists on other planets.

  16. Alien Life Imagined

    NASA Astrophysics Data System (ADS)

    Brake, Mark

    2012-11-01

    1. Kosmos: aliens in ancient Greece; 2. The world turned upside down: Copernicanism and the voyages of discovery; 3. In Newton's train: pluralism and the system of the world; 4. Extraterrestrials in the early machine age; 5. After Darwin: the war of the worlds; 6. Einstein's sky: life in the new universe; 7. Ever since SETI: astrobiology in the space age; References; Index.

  17. The Origins of Alienation

    ERIC Educational Resources Information Center

    Bronfenbrenner, Urie

    1974-01-01

    Evolutionary changes in the structure of the American family have led to an increase in the estrangement between young people and adults in the United States. The role of day care services, peer groups, schools, the community, and the organization of work are discussed in terms of their contribution to this alienation as well as possible changes…

  18. Forgetting and remembering alienation theory.

    PubMed

    Yuill, Chris

    2011-01-01

    Alienation theory has acted as the stimulus for a great deal of research and writing in the history of sociology. It has formed the basis of many sociological "classics" focused on the workplace and the experiences of workers, and has also been mobilized to chart wider social malaise and individual troubles. Alienation theory usage has, however, declined significantly since its heyday of the 1960s and 1970s. Here, the reasons why alienation theory was "forgotten" and what can be gained by "remembering" alienation theory are explored. to realize this ambition this article proceeds by (1) briefly visiting differing definitions of alienation theory, before charting its high point, and the various debates and tensions of the time, during the 1960s and 1970s; (2) analysing the reasons why alienation theory fell from grace from the 1980s onwards; (3) elaborating how and why alienation theory is still relevant for sociology and the wider social sciences today.

  19. 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

  20. Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

    PubMed Central

    Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

    2015-01-01

    Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority’s power. Descriptions of the tax authority’s power may affect taxpayers’ beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority’s power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority’s power on participants’ beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants’ beliefs regarding tax authority’s power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority’s power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information. PMID:25923770

  1. Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

    PubMed

    Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

    2015-01-01

    Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affect taxpayers' beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority's power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority's power on participants' beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants' beliefs regarding tax authority's power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority's power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information.

  2. 22 CFR 41.71 - Transit aliens.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Transit aliens. 41.71 Section 41.71 Foreign... NATIONALITY ACT, AS AMENDED Transit Aliens § 41.71 Transit aliens. (a) Transit aliens—general. An alien is classifiable as a nonimmigrant transit alien under INA 101(a) (15) (C) if the consular officer is...

  3. 22 CFR 41.71 - Transit aliens.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Transit aliens. 41.71 Section 41.71 Foreign... NATIONALITY ACT, AS AMENDED Transit Aliens § 41.71 Transit aliens. (a) Transit aliens—general. An alien is classifiable as a nonimmigrant transit alien under INA 101(a) (15) (C) if the consular officer is...

  4. 22 CFR 41.71 - Transit aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Transit aliens. 41.71 Section 41.71 Foreign... NATIONALITY ACT, AS AMENDED Transit Aliens § 41.71 Transit aliens. (a) Transit aliens—general. An alien is classifiable as a nonimmigrant transit alien under INA 101(a) (15) (C) if the consular officer is...

  5. 22 CFR 41.71 - Transit aliens.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Transit aliens. 41.71 Section 41.71 Foreign... NATIONALITY ACT, AS AMENDED Transit Aliens § 41.71 Transit aliens. (a) Transit aliens—general. An alien is classifiable as a nonimmigrant transit alien under INA 101(a) (15) (C) if the consular officer is...

  6. 22 CFR 41.71 - Transit aliens.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Transit aliens. 41.71 Section 41.71 Foreign... NATIONALITY ACT, AS AMENDED Transit Aliens § 41.71 Transit aliens. (a) Transit aliens—general. An alien is classifiable as a nonimmigrant transit alien under INA 101(a) (15) (C) if the consular officer is...

  7. 8 CFR 244.4 - Ineligible aliens.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Ineligible aliens. 244.4 Section 244.4 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 244.4 Ineligible aliens. An alien is ineligible for...

  8. 8 CFR 236.13 - Ineligible aliens.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Ineligible aliens. 236.13 Section 236.13 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS; REMOVAL OF ALIENS ORDERED REMOVED Family Unity Program §...

  9. 8 CFR 232.3 - Arriving aliens.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Arriving aliens. 232.3 Section 232.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS DETENTION OF ALIENS FOR PHYSICAL AND MENTAL EXAMINATION § 232.3 Arriving aliens. When a district director has reasonable...

  10. 8 CFR 232.3 - Arriving aliens.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Arriving aliens. 232.3 Section 232.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS DETENTION OF ALIENS FOR PHYSICAL AND MENTAL EXAMINATION § 232.3 Arriving aliens. When a district director has reasonable...

  11. 8 CFR 236.13 - Ineligible aliens.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Ineligible aliens. 236.13 Section 236.13 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS; REMOVAL OF ALIENS ORDERED REMOVED Family Unity Program §...

  12. 8 CFR 232.3 - Arriving aliens.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Arriving aliens. 232.3 Section 232.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS DETENTION OF ALIENS FOR PHYSICAL AND MENTAL EXAMINATION § 232.3 Arriving aliens. When a district director has reasonable...

  13. 8 CFR 236.13 - Ineligible aliens.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Ineligible aliens. 236.13 Section 236.13 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS; REMOVAL OF ALIENS ORDERED REMOVED Family Unity Program §...

  14. 8 CFR 244.4 - Ineligible aliens.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Ineligible aliens. 244.4 Section 244.4 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 244.4 Ineligible aliens. An alien is ineligible for...

  15. 8 CFR 236.13 - Ineligible aliens.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Ineligible aliens. 236.13 Section 236.13 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS; REMOVAL OF ALIENS ORDERED REMOVED Family Unity Program §...

  16. 8 CFR 236.13 - Ineligible aliens.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Ineligible aliens. 236.13 Section 236.13 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS; REMOVAL OF ALIENS ORDERED REMOVED Family Unity Program §...

  17. 8 CFR 232.3 - Arriving aliens.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Arriving aliens. 232.3 Section 232.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS DETENTION OF ALIENS FOR PHYSICAL AND MENTAL EXAMINATION § 232.3 Arriving aliens. When a district director has reasonable...

  18. 8 CFR 244.4 - Ineligible aliens.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Ineligible aliens. 244.4 Section 244.4 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 244.4 Ineligible aliens. An alien is ineligible for...

  19. 8 CFR 232.3 - Arriving aliens.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Arriving aliens. 232.3 Section 232.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS DETENTION OF ALIENS FOR PHYSICAL AND MENTAL EXAMINATION § 232.3 Arriving aliens. When a district director has reasonable...

  20. 8 CFR 244.4 - Ineligible aliens.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Ineligible aliens. 244.4 Section 244.4 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 244.4 Ineligible aliens. An alien is ineligible for...

  1. 8 CFR 244.4 - Ineligible aliens.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Ineligible aliens. 244.4 Section 244.4 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 244.4 Ineligible aliens. An alien is ineligible for...

  2. Lapse of time effects on tax evasion in an agent-based econophysics model

    NASA Astrophysics Data System (ADS)

    Seibold, Götz; Pickhardt, Michael

    2013-05-01

    We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parameterized via local temperatures and magnetic fields. In particular, we analyze the impact of lapse of time effects (i.e. backauditing) and endogenously determined penalty rates on tax compliance. Both features contribute to a microfoundation of agent-based econophysics models of tax evasion.

  3. 26 CFR 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations. 1.864-3 Section 1.864-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable...

  4. 26 CFR 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations. 1.864-3 Section 1.864-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable...

  5. 26 CFR 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations. 1.864-3 Section 1.864-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable...

  6. 26 CFR 1.864-3 - Rules for determining income effectively connected with U.S. business of nonresident aliens or...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Rules for determining income effectively connected with U.S. business of nonresident aliens or foreign corporations. 1.864-3 Section 1.864-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable...

  7. The alien hand syndrome

    PubMed Central

    Panikkath, Deepa; Mojumder, Deb; Nugent, Kenneth

    2014-01-01

    A 77-year-old woman presented with the complaint of observing her left hand moving without her knowledge while watching television. Her left hand stroked her face and hair as if somebody was controlling it. These movements lasted only half an hour but on recovery, she had left hemiparesis. Alien hand syndrome as the presentation of cardioembolic stroke is extremely rare but can be terrifying to patients. PMID:24982566

  8. Captured by Aliens

    NASA Astrophysics Data System (ADS)

    Achenbach, Joel

    2000-03-01

    Captured by Aliens is a long and twisted voyage from science to the supernatural and back again. I hung out in Roswell, N.M., spent time with the Mars Society, met a guy who was figuring out the best way to build a spaceship to go to Alpha Centauri. I visited the set of the X-Files and talked to Mulder and Scully. One day over breakfast I was told by NASA administrator Dan Goldin, We live in a fog, man! He wants the big answers to the big questions. I spent a night in the base of a huge radio telescope in the boondocks of West Virginia, awaiting the signal from the aliens. I was hypnotized in a hotel room by someone who suspected that I'd been abducted by aliens and that this had triggered my interest in the topic. In the last months of his life, I talked to Carl Sagan, who believed that the galaxy riots with intelligent civilizations. He's my hero, for his steadfast adherence to the scientific method. What I found in all this is that the big question that needs immediate attention is not what's out THERE, but what's going on HERE, on Earth, and why we think the way we do, and how we came to be here in the first place.

  9. Alienation, authenticity and the self.

    PubMed

    Rae, Gavin

    2010-01-01

    While many commentators have held that the concept "alienation" is of crucial importance when attempting to understand human existence, others have held that it is an inherently empty concept that we should abandon. In this article, I refute the latters' charge by showing that each conception of "alienation" is underpinned by a normative ontological conception of the preferable, or authentic, self and show that the concept "alienation" has ethical, existential and socio-political uses. From this I conclude that, when properly understood, the concept "alienation" can provide us with vital insights into human existence.

  10. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

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

  11. Desperately seeking aliens.

    PubMed

    Aldiss, B W

    2001-02-22

    Belief that intelligent life is commonplace in the Universe was taken for granted by scholars and scientists until well into the nineteenth century. Space travel since the late 1950s reignited the debate, which even now attracts discussion by serious, professional scientists. And although statisticians might lobby that life must surely exist somewhere in the Universe, the evolution of what we perceive as 'intelligent life' seems utterly improbable--elsewhere as well as on Earth. Can we free ourselves of our animist fantasies and accept that all alien forms of intelligent life are, and always have been, imaginary?

  12. Desperately seeking aliens

    NASA Astrophysics Data System (ADS)

    Aldiss, Brian W.

    2001-02-01

    Belief that intelligent life is commonplace in the Universe was taken for granted by scholars and scientists until well into the nineteenth century. Space travel since the late 1950s reignited the debate, which even now attracts discussion by serious, professional scientists. And although statisticians might lobby that life must surely exist somewhere in the Universe, the evolution of what we perceive as 'intelligent life' seems utterly improbable - elsewhere as well as on Earth. Can we free ourselves of our animist fantasies and accept that all alien forms of intelligent life are, and always have been, imaginary?

  13. Alienation and the Negotiation Process.

    ERIC Educational Resources Information Center

    Adams, Charles F.

    The author makes three assumptions in discussing the effect of collective negotiations on teachers' sense of alienation: first, alienation is a multidimensional concept that, in this context, is taken to derive from within the organizational setting of the school system; second, school systems are organized as bureaucracies containing more or less…

  14. Characteristics of successful alien plants.

    PubMed

    van Kleunen, M; Dawson, W; Maurel, N

    2015-05-01

    Herbert Baker arguably initiated the search for species characteristics determining alien plant invasion success, with his formulation of the 'ideal weed'. Today, a profusion of studies has tested a myriad of traits for their importance in explaining success of alien plants, but the multiple, not always appropriate, approaches used have led to some confusion and criticism. We argue that a greater understanding of the characteristics explaining alien plant success requires a refined approach that respects the multistage, multiscale nature of the invasion process. We present a schema of questions we can ask regarding the success of alien species, with the answering of one question in the schema being conditional on the answer of preceding questions (thus acknowledging the nested nature of invasion stages). For each question, we identify traits and attributes of species we believe are likely to be most important in explaining species success, and we make predictions as to how we expect successful aliens to differ from natives and from unsuccessful aliens in their characteristics. We organize the findings of empirical studies according to the questions in our schema that they have addressed, to assess the extent to which they support our predictions. We believe that research on plant traits of alien species has already told us a lot about why some alien species become successful after introduction. However, if we ask the right questions at the appropriate scale and use appropriate comparators, research on traits may tell us whether they are really important or not, and if so under which conditions.

  15. Post-Issuance Compliance: How to Live with a Bond Issue

    ERIC Educational Resources Information Center

    Kreiser, Donna L.; Cowburn, Laura

    2010-01-01

    The Internal Revenue Service (IRS) has announced that post-issuance tax compliance is among its highest priorities. This is supported by the recently imposed annual reporting requirement on nonprofit corporations regarding the application and use of tax-exempt bonds issued for their benefit. School districts issuing tax-exempt bonds often spend…

  16. 28 CFR 21.3 - Aliens.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 28 Judicial Administration 1 2012-07-01 2012-07-01 false Aliens. 21.3 Section 21.3 Judicial Administration DEPARTMENT OF JUSTICE WITNESS FEES § 21.3 Aliens. (a) Aliens entitled to payment of $30 per day. The following aliens are entitled to witness fees and allowances provided in § 21.4: (1)...

  17. 8 CFR 1244.4 - Ineligible aliens.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Ineligible aliens. 1244.4 Section 1244.4 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 1244.4 Ineligible aliens. An...

  18. 28 CFR 21.3 - Aliens.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Aliens. 21.3 Section 21.3 Judicial Administration DEPARTMENT OF JUSTICE WITNESS FEES § 21.3 Aliens. (a) Aliens entitled to payment of $30 per day. The following aliens are entitled to witness fees and allowances provided in § 21.4: (1)...

  19. 8 CFR 245a.32 - Ineligible aliens.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Ineligible aliens. 245a.32 Section 245a.32 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS ADJUSTMENT OF STATUS TO... IMMIGRATION AND NATIONALITY ACT LIFE Act Amendments Family Unity Provisions § 245a.32 Ineligible aliens....

  20. 8 CFR 1244.4 - Ineligible aliens.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Ineligible aliens. 1244.4 Section 1244.4 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 1244.4 Ineligible aliens. An...

  1. 8 CFR 245a.32 - Ineligible aliens.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Ineligible aliens. 245a.32 Section 245a.32 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS ADJUSTMENT OF STATUS TO... IMMIGRATION AND NATIONALITY ACT LIFE Act Amendments Family Unity Provisions § 245a.32 Ineligible aliens....

  2. 28 CFR 21.3 - Aliens.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 28 Judicial Administration 1 2014-07-01 2014-07-01 false Aliens. 21.3 Section 21.3 Judicial Administration DEPARTMENT OF JUSTICE WITNESS FEES § 21.3 Aliens. (a) Aliens entitled to payment of $30 per day. The following aliens are entitled to witness fees and allowances provided in § 21.4: (1)...

  3. 8 CFR 245a.32 - Ineligible aliens.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Ineligible aliens. 245a.32 Section 245a.32 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS ADJUSTMENT OF STATUS TO... IMMIGRATION AND NATIONALITY ACT LIFE Act Amendments Family Unity Provisions § 245a.32 Ineligible aliens....

  4. 28 CFR 21.3 - Aliens.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 28 Judicial Administration 1 2011-07-01 2011-07-01 false Aliens. 21.3 Section 21.3 Judicial Administration DEPARTMENT OF JUSTICE WITNESS FEES § 21.3 Aliens. (a) Aliens entitled to payment of $30 per day. The following aliens are entitled to witness fees and allowances provided in § 21.4: (1)...

  5. 8 CFR 245a.32 - Ineligible aliens.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Ineligible aliens. 245a.32 Section 245a.32 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS ADJUSTMENT OF STATUS TO... IMMIGRATION AND NATIONALITY ACT LIFE Act Amendments Family Unity Provisions § 245a.32 Ineligible aliens....

  6. 8 CFR 1244.4 - Ineligible aliens.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Ineligible aliens. 1244.4 Section 1244.4 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 1244.4 Ineligible aliens. An...

  7. 8 CFR 1244.4 - Ineligible aliens.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Ineligible aliens. 1244.4 Section 1244.4 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 1244.4 Ineligible aliens. An...

  8. 8 CFR 245a.32 - Ineligible aliens.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Ineligible aliens. 245a.32 Section 245a.32 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS ADJUSTMENT OF STATUS TO... IMMIGRATION AND NATIONALITY ACT LIFE Act Amendments Family Unity Provisions § 245a.32 Ineligible aliens....

  9. 8 CFR 1244.4 - Ineligible aliens.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Ineligible aliens. 1244.4 Section 1244.4 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS TEMPORARY PROTECTED STATUS FOR NATIONALS OF DESIGNATED STATES § 1244.4 Ineligible aliens. An...

  10. 28 CFR 21.3 - Aliens.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 28 Judicial Administration 1 2013-07-01 2013-07-01 false Aliens. 21.3 Section 21.3 Judicial Administration DEPARTMENT OF JUSTICE WITNESS FEES § 21.3 Aliens. (a) Aliens entitled to payment of $30 per day. The following aliens are entitled to witness fees and allowances provided in § 21.4: (1)...

  11. Alien Hand Syndrome.

    PubMed

    Hassan, Anhar; Josephs, Keith A

    2016-08-01

    Alien hand syndrome (AHS) is a rare disorder of involuntary limb movement together with a sense of loss of limb ownership. It most commonly affects the hand, but can occur in the leg. The anterior (frontal, callosal) and posterior variants are recognized, with distinguishing clinical features and anatomical lesions. Initial descriptions were attributed to stroke and neurosurgical operations, but neurodegenerative causes are now recognized as most common. Structural and functional imaging and clinical studies have implicated the supplementary motor area, pre-supplementary motor area, and their network connections in the frontal variant of AHS, and the inferior parietal lobule and connections in the posterior variant. Several theories are proposed to explain the pathophysiology. Herein, we review the literature to update advances in the understanding of the classification, pathophysiology, etiology, and treatment of AHS.

  12. 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

  13. 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...

  14. Compliance status

    SciTech Connect

    Black, D.G.

    1995-06-01

    This section of the 1994 Hanford Site Environmental Report summarizes the activities conducted to ensure that the Hanford Site is in compliance with federal environmental protection statutes and related Washington State and local environmental protection regulations and the status of Hanford`s compliance with these requirements. Environmental permits required under the environmental protection regulations are discussed under the applicable statute.

  15. A Layman's Guide to Understanding TSA Compliance.

    ERIC Educational Resources Information Center

    Alioto, Nicholas C. A.; Simandl, Robert J.

    1998-01-01

    Since school district business offices are ill-equipped to administer tax shelter annuity (TSA) plans, the result has been inadequate legal compliance and significant financial exposure. This article explains the rules governing TSA planning (testing limitations), examines common pitfalls for districts conducting audits, and outlines steps for…

  16. 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…

  17. IRS issues guidance on tax-exempt bond requirements.

    PubMed

    Kalick, L

    1998-07-01

    Enforcing compliance with rules governing facilities financed with tax-exempt bonds recently has become an IRS priority. Integrated delivery systems (IDSs) that include such facilities, therefore, should take steps to ensure that the private business use of those facilities does not exceed the legal threshold amount, thereby jeopardizing the tax-exempt status of the bonds. Management contracts, research agreements, and leases are arrangements with the greatest potential to result in noncompliance. Instituting a compliance program to monitor the use of bond proceeds and minimize the amount of private business use of facilities over the bond term can reduce an organization's risk of penalty.

  18. 46 CFR 12.40-15 - Alternative means of compliance.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 1 2010-10-01 2010-10-01 false Alternative means of compliance. 12.40-15 Section 12.40-15 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY MERCHANT MARINE OFFICERS AND SEAMEN REQUIREMENTS FOR RATING ENDORSEMENTS Non-resident Alien Unlicensed Members of the Steward's Department on...

  19. 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.

  20. 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)

  1. 8 CFR 1214.2 - Review of alien victims of severe forms of trafficking in persons; aliens in pending immigration...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Review of alien victims of severe forms of trafficking in persons; aliens in pending immigration proceedings. 1214.2 Section 1214.2 Aliens and... NONIMMIGRANT CLASSES § 1214.2 Review of alien victims of severe forms of trafficking in persons; aliens...

  2. 8 CFR 1214.2 - Review of alien victims of severe forms of trafficking in persons; aliens in pending immigration...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Review of alien victims of severe forms of trafficking in persons; aliens in pending immigration proceedings. 1214.2 Section 1214.2 Aliens and... NONIMMIGRANT CLASSES § 1214.2 Review of alien victims of severe forms of trafficking in persons; aliens...

  3. 8 CFR 1214.2 - Review of alien victims of severe forms of trafficking in persons; aliens in pending immigration...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Review of alien victims of severe forms of trafficking in persons; aliens in pending immigration proceedings. 1214.2 Section 1214.2 Aliens and... NONIMMIGRANT CLASSES § 1214.2 Review of alien victims of severe forms of trafficking in persons; aliens...

  4. 8 CFR 1214.2 - Review of alien victims of severe forms of trafficking in persons; aliens in pending immigration...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Review of alien victims of severe forms of trafficking in persons; aliens in pending immigration proceedings. 1214.2 Section 1214.2 Aliens and... NONIMMIGRANT CLASSES § 1214.2 Review of alien victims of severe forms of trafficking in persons; aliens...

  5. 8 CFR 1214.2 - Review of alien victims of severe forms of trafficking in persons; aliens in pending immigration...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Review of alien victims of severe forms of trafficking in persons; aliens in pending immigration proceedings. 1214.2 Section 1214.2 Aliens and... NONIMMIGRANT CLASSES § 1214.2 Review of alien victims of severe forms of trafficking in persons; aliens...

  6. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1441-6 Claim of reduced withholding under.... (2) Transition rules. For purposes of this section, the validity of a Form 1001 or 8233 that was... choose to not take advantage of the transition rule in this paragraph (h)(2) with respect to one or...

  7. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1441-6 Claim of reduced withholding under.... (2) Transition rules. For purposes of this section, the validity of a Form 1001 or 8233 that was... choose to not take advantage of the transition rule in this paragraph (h)(2) with respect to one or...

  8. Graffiti and "Film School" Culture: Displaying Alienation.

    ERIC Educational Resources Information Center

    Scheibel, Dean

    1994-01-01

    Examines graffiti created by students in "film school" as an organizational document. Finds themes related to alienation and the discourse that counters the sources of that alienation. Shows how the humorous communicative style of graffiti creates tension among cultural meanings that mediates between alienation and liberation. (SR)

  9. 43 CFR 3102.2 - Aliens.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 2 2013-10-01 2013-10-01 false Aliens. 3102.2 Section 3102.2 Public Lands... INTERIOR MINERALS MANAGEMENT (3000) OIL AND GAS LEASING Qualifications of Lessees § 3102.2 Aliens. Leases or interests therein may be acquired and held by aliens only through stock ownership, holding...

  10. 22 CFR 62.27 - Alien physicians.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Alien physicians. 62.27 Section 62.27 Foreign... Provisions § 62.27 Alien physicians. (a) Purpose. Pursuant to the Mutual Educational and Cultural Exchange... Foreign Medical Graduates must sponsor alien physicians who wish to pursue programs of graduate...

  11. 22 CFR 62.27 - Alien physicians.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Alien physicians. 62.27 Section 62.27 Foreign... Provisions § 62.27 Alien physicians. (a) Purpose. Pursuant to the Mutual Educational and Cultural Exchange... Foreign Medical Graduates must sponsor alien physicians who wish to pursue programs of graduate...

  12. 33 CFR 125.25 - Aliens.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 33 Navigation and Navigable Waters 2 2013-07-01 2013-07-01 false Aliens. 125.25 Section 125.25 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) WATERFRONT....25 Aliens. Alien registration records together with other papers and documents which indicated...

  13. 22 CFR 62.27 - Alien physicians.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Alien physicians. 62.27 Section 62.27 Foreign... Provisions § 62.27 Alien physicians. (a) Purpose. Pursuant to the Mutual Educational and Cultural Exchange... Foreign Medical Graduates must sponsor alien physicians who wish to pursue programs of graduate...

  14. 33 CFR 125.25 - Aliens.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 33 Navigation and Navigable Waters 2 2011-07-01 2011-07-01 false Aliens. 125.25 Section 125.25 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) WATERFRONT....25 Aliens. Alien registration records together with other papers and documents which indicated...

  15. 33 CFR 125.25 - Aliens.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 33 Navigation and Navigable Waters 2 2012-07-01 2012-07-01 false Aliens. 125.25 Section 125.25 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) WATERFRONT....25 Aliens. Alien registration records together with other papers and documents which indicated...

  16. 43 CFR 3102.2 - Aliens.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 2 2012-10-01 2012-10-01 false Aliens. 3102.2 Section 3102.2 Public Lands... INTERIOR MINERALS MANAGEMENT (3000) OIL AND GAS LEASING Qualifications of Lessees § 3102.2 Aliens. Leases or interests therein may be acquired and held by aliens only through stock ownership, holding...

  17. 33 CFR 125.25 - Aliens.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 33 Navigation and Navigable Waters 2 2014-07-01 2014-07-01 false Aliens. 125.25 Section 125.25 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) WATERFRONT....25 Aliens. Alien registration records together with other papers and documents which indicated...

  18. 33 CFR 125.25 - Aliens.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false Aliens. 125.25 Section 125.25 Navigation and Navigable Waters COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) WATERFRONT....25 Aliens. Alien registration records together with other papers and documents which indicated...

  19. 43 CFR 3102.2 - Aliens.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 2 2011-10-01 2011-10-01 false Aliens. 3102.2 Section 3102.2 Public Lands... INTERIOR MINERALS MANAGEMENT (3000) OIL AND GAS LEASING Qualifications of Lessees § 3102.2 Aliens. Leases or interests therein may be acquired and held by aliens only through stock ownership, holding...

  20. 76 FR 63574 - Tax Return Preparer Penalties Under Section 6695; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ...-09] RIN 1545-BK16 Tax Return Preparer Penalties Under Section 6695; Correction AGENCY: Internal... existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The proposed regulations are necessary to monitor and to improve compliance with the...

  1. 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)

  2. 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…

  3. Adolescent Alienation: Assessment and Application.

    ERIC Educational Resources Information Center

    Fetro, Joyce V.

    Adolescents struggle to establish their own identities and become independent in making the transition from childhood to adulthood. Adolescent alienation can result from changes in family structure from traditional two-parent families to one-parent families, decreased family stability, increased mobility of society, population increases,…

  4. The Mexican "Illegal Alien" Commute.

    ERIC Educational Resources Information Center

    Decker, Phil

    1986-01-01

    A photo report of the following three treks by illegal aliens across the border from Mexico to work in Arizona reveals the dangers and disappointments the migrants are exposed to: (1) a "carpool" from Southern Mexico; (2) a train ride from Sinaloa; and (3) a 40-mile hike through the Arizona desert. (PS)

  5. Can we Communicate with Aliens?

    NASA Astrophysics Data System (ADS)

    Csányi, V.; Kampis, Gy.

    The subject of this paper is: what answer can be given if the aliens are neither animals nor humans of an unknown culture, but specimens of an extraterrestrial intelligence? If we generalize this question, we may ask, how and to what extent is communication possible among intelligent beings?

  6. ALIENS IN WESTERN STREAM ECOSYSTEMS

    EPA Science Inventory

    The USEPA's Environmental Monitoring and Assessment Program conducted a five year probability sample of permanent mapped streams in 12 western US states. The study design enables us to determine the extent of selected riparian invasive plants, alien aquatic vertebrates, and some ...

  7. Cable compliance

    NASA Technical Reports Server (NTRS)

    Kerley, J.; Eklund, W.; Burkhardt, R.; Rossoni, P.

    1992-01-01

    The object of the investigation was to solve mechanical problems using cable-in-bending and cable-in-torsion. These problems included robotic contacts, targets, and controls using cable compliance. Studies continued in the use of cable compliance for the handicapped and the elderly. These included work stations, walkers, prosthetic knee joints, elbow joints, and wrist joints. More than half of these objects were met, and models were made and studies completed on most of the others. It was concluded that the many different and versatile solutions obtained only opened the door to many future challenges.

  8. Searching for Alien Life Having Unearthly Biochemistry

    NASA Technical Reports Server (NTRS)

    Jones, Harry

    2003-01-01

    The search for alien life in the solar system should include exploring unearth-like environments for life having an unearthly biochemistry. We expect alien life to conform to the same basic chemical and ecological constraints as terrestrial life, since inorganic chemistry and the laws of ecosystems appear to be universal. Astrobiologists usually assume alien life will use familiar terrestrial biochemistry and therefore hope to find alien life by searching near water or by supplying hydrocarbons. The assumption that alien life is likely to be based on carbon and water is traditional and plausible. It justifies high priority for missions to search for alien life on Mars and Europa, but it unduly restricts the search for alien life. Terrestrial carbon-water biochemistry is not possible on most of the bodies of our solar system, but all alien life is not necessarily based on terrestrial biochemistry. If alien life has a separate origin from Earth life, and if can survive in an environment extremely different from Earth's, then alien life may have unearthly biochemistry. There may be other solvents than water that support alien life and other elements than carbon that form complex life enabling chain molecules. Rather than making the exploration-restricting assumption that all life requires carbon, water, and terrestrial biochemistry, we should make the exploration-friendly assumption that indigenous, environmentally adapted, alien life forms might flourish using unearthly biochemistry in many places in the solar system. Alien life might be found wherever there is free energy and a physical/chemical system capable of using that energy to build living structures. Alien life may be discovered by the detection of some general non-equilibrium chemistry rather than of terrestrial biochemistry. We should explore all the potential abodes of life in the solar system, including those where life based on terrestrial biochemistry can not exist.

  9. 42 CFR 422.404 - State premium taxes prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false State premium taxes prohibited. 422.404 Section 422.404 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM MEDICARE ADVANTAGE PROGRAM Organization Compliance With State Law and...

  10. 42 CFR 422.404 - State premium taxes prohibited.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 3 2011-10-01 2011-10-01 false State premium taxes prohibited. 422.404 Section 422.404 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM MEDICARE ADVANTAGE PROGRAM Organization Compliance With State Law and...

  11. 42 CFR 422.404 - State premium taxes prohibited.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 3 2014-10-01 2014-10-01 false State premium taxes prohibited. 422.404 Section 422.404 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM (CONTINUED) MEDICARE ADVANTAGE PROGRAM Organization Compliance With State...

  12. 42 CFR 422.404 - State premium taxes prohibited.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 3 2013-10-01 2013-10-01 false State premium taxes prohibited. 422.404 Section 422.404 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM (CONTINUED) MEDICARE ADVANTAGE PROGRAM Organization Compliance With State...

  13. 42 CFR 422.404 - State premium taxes prohibited.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 3 2012-10-01 2012-10-01 false State premium taxes prohibited. 422.404 Section 422.404 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM (CONTINUED) MEDICARE ADVANTAGE PROGRAM Organization Compliance With State...

  14. 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,...

  15. 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...

  16. 22 CFR 42.22 - Returning resident aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Returning resident aliens. 42.22 Section 42.22... Returning resident aliens. (a) Requirements for returning resident status. An alien shall be classifiable as... presented that: (1) The alien had the status of an alien lawfully admitted for permanent residence at...

  17. 8 CFR 236.2 - Confined aliens, incompetents, and minors.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Confined aliens, incompetents, and minors. 236.2 Section 236.2 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS; REMOVAL OF ALIENS ORDERED REMOVED...

  18. 8 CFR 236.2 - Confined aliens, incompetents, and minors.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Confined aliens, incompetents, and minors. 236.2 Section 236.2 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS; REMOVAL OF ALIENS ORDERED REMOVED...

  19. 8 CFR 1241.30 - Aliens ordered deported.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Aliens ordered deported. 1241.30 Section 1241.30 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Deportation of Aliens in...

  20. 8 CFR 1241.30 - Aliens ordered deported.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Aliens ordered deported. 1241.30 Section 1241.30 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Deportation of Aliens in...

  1. 8 CFR 236.2 - Confined aliens, incompetents, and minors.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Confined aliens, incompetents, and minors. 236.2 Section 236.2 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS; REMOVAL OF ALIENS ORDERED REMOVED...

  2. 22 CFR 42.22 - Returning resident aliens.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Returning resident aliens. 42.22 Section 42.22... Returning resident aliens. (a) Requirements for returning resident status. An alien shall be classifiable as... presented that: (1) The alien had the status of an alien lawfully admitted for permanent residence at...

  3. 22 CFR 42.22 - Returning resident aliens.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Returning resident aliens. 42.22 Section 42.22... Returning resident aliens. (a) Requirements for returning resident status. An alien shall be classifiable as... presented that: (1) The alien had the status of an alien lawfully admitted for permanent residence at...

  4. 8 CFR 236.2 - Confined aliens, incompetents, and minors.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Confined aliens, incompetents, and minors. 236.2 Section 236.2 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS; REMOVAL OF ALIENS ORDERED REMOVED...

  5. 8 CFR 1241.30 - Aliens ordered deported.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Aliens ordered deported. 1241.30 Section 1241.30 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Deportation of Aliens in...

  6. 22 CFR 42.22 - Returning resident aliens.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Returning resident aliens. 42.22 Section 42.22... Returning resident aliens. (a) Requirements for returning resident status. An alien shall be classifiable as... presented that: (1) The alien had the status of an alien lawfully admitted for permanent residence at...

  7. 22 CFR 42.22 - Returning resident aliens.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Returning resident aliens. 42.22 Section 42.22... Returning resident aliens. (a) Requirements for returning resident status. An alien shall be classifiable as... presented that: (1) The alien had the status of an alien lawfully admitted for permanent residence at...

  8. 8 CFR 1241.30 - Aliens ordered deported.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Aliens ordered deported. 1241.30 Section 1241.30 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Deportation of Aliens in...

  9. 8 CFR 236.2 - Confined aliens, incompetents, and minors.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Confined aliens, incompetents, and minors. 236.2 Section 236.2 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS; REMOVAL OF ALIENS ORDERED REMOVED...

  10. 8 CFR 1241.30 - Aliens ordered deported.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Aliens ordered deported. 1241.30 Section 1241.30 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Deportation of Aliens in...

  11. Alien liquid detector and control

    SciTech Connect

    Potter, B.M.

    1980-09-02

    An alien liquid detector employs a monitoring element and an energizing circuit for maintaining the temperature of the monitoring element substantially above ambient temperature. For this purpose an electronic circit controls a flow of heating current to the monitoring element. The presence of an alien liquid is detected by sensing a predetermined change in heating current flow to the monitoring element, e.g., to distinguish between water and oil. In preferred embodiments the monitoring element is a thermistor whose resistance is compared with a reference resistance and heating current through the thermistor is controlled in accordance with the difference. In one embodiment a bridge circuit senses the resistance difference; the difference may be sensed by an operational amplifier arrangement. Features of the invention include positioning the monitoring element at the surface of water, slightly immersed, so that the power required to maintain the thermistor temperature substantially above ambient temperature serves to detect presence of oil pollution at the surface.

  12. Estimating cigarette tax avoidance and evasion: evidence from a national sample of littered packs

    PubMed Central

    Barker, Dianne C; Wang, Shu; Merriman, David; Crosby, Andrew; Resnick, Elissa A; Chaloupka, Frank J

    2016-01-01

    Introduction A number of recent studies document the proportion of all cigarette packs that are ‘contraband’ using discarded packs to measure tax avoidance and evasion, which we call tax non-compliance. To date, academic studies using discarded packs focused on relatively small geographical areas such as a city or a neighbourhood. Methods We visited 160 communities across 38 US states in 2012 and collected data from littered cigarette packs as part of the State and Community Tobacco Control (SCTC) Research Initiative and the Bridging the Gap Community Obesity Measures Project (BTG-COMP). Data collectors were trained in a previously tested littered pack data collection protocol. Results Field teams collected 2116 packs with cellophane across 132 communities. We estimate a national tax non-compliance rate of 18.5% with considerable variation across regions. Suburban areas had lower non-compliance than urban areas as well as areas with high and low median household income areas compared with middle income areas. Discussion We present the first academic national study of tax non-compliance using littered cigarette packs. We demonstrate the feasibility of meaningful large-scale data collection using this methodology and document considerable variation in tax non-compliance across areas, suggesting that both policy differences and geography may be important in control of illicit tobacco use. Given the geography of open borders among countries with varying tax rates, this simple methodology may be appropriate to estimate tax non-compliance in countries that use tax stamps or other pack markings, such as health warnings. PMID:27697946

  13. 'Would you eat an alien?'

    PubMed

    2016-12-10

    A novel way of exploring comparative cognition, animal welfare ethics and human-animal relations formed the basis of this year's Wooldridge Memorial Lecture, held during the BVA Congress at the London Vet Show last month. Christine Nicol, of the University of Bristol, shared her experiences of making the BBC Radio 4 series 'Would you eat an alien?' and gave an insight into the ethical dilemmas that formed the basis of the programme. Laura Honey reports.

  14. Soldier Alienation: A Measureable Concept

    DTIC Science & Technology

    1984-06-01

    to the general question, "Who is today’s soldier and hoW should she/he be treated in order to maximize performance?" The technology exists to perform...modify expectations (Meglino, Youngblood, Randolph, Mobly , and DeNise, 1979). The approach suggested, then, would involve longitudinal research aired...In W. H. Truitt & G. Lolomons (Eds.), Science, Technology and Freedom. Boston: Houghton Mifflin, 1974. Lee, A. M. An obituary for alienation, Social

  15. Unauthorized Aliens in the United States

    DTIC Science & Technology

    2010-04-27

    some two-stage legalization proposals, such as the McCain- Kennedy bill introduced in the 109th Congress (S. 1033), unauthorized aliens would apply...Act of 2005 (S. 1438), also introduced in the 109th Congress, would have authorized DHS to grant a new status—Deferred Mandatory Departure ( DMD ...could have received DMD status. DHS could have granted an alien DMD status for a period of up to five years. Aliens in DMD status could not have

  16. Index of Alien Impact: A method for evaluating potential ecological impact of alien plant species

    EPA Science Inventory

    Alien plant species are stressors to ecosystems and indicators of reduced ecosystem integrity. The magnitude of the stress reflects not only the quantity of aliens present, but also the quality of their interactions with native ecosystems. We develop an Index of Alien Impact (IAI...

  17. 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.

  18. 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.

  19. 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…

  20. 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…

  1. Tax Law System

    ERIC Educational Resources Information Center

    Tsindeliani, Imeda A.

    2016-01-01

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

  2. 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...

  3. Fanon and the Problem of Alienation.

    ERIC Educational Resources Information Center

    Kessous, Naaman

    1987-01-01

    The notion of alienation as presented in the writings of Frantz Fanon needs a theoretical analysis which considers its economic, racial and political aspects. Marx wrote on alienation in a similar way portraying it as a self-fulfilling prophecy which is fraught with violence and dehumanization. (VM)

  4. Alienating Students: Marxist Theory in Action

    ERIC Educational Resources Information Center

    Thiele, Megan; Pan, Yung-Yi Dian; Molina, Devin

    2016-01-01

    Karl Marx's revolutionary call, "Workers of the World Unite," resonates with many in today's society. This article describes and assesses an easily reproducible classroom activity that simulates both alienating, and perhaps more importantly, non-alienating states of production as described by Marx. This hands-on learning activity gives…

  5. Alienation and the Four Worlds of Childhood.

    ERIC Educational Resources Information Center

    Bronfenbrenner, Urie

    1986-01-01

    Outlines the four worlds of childhood and the ways that alienation in adolescents can be counteracted through the creation of interconnecting links. The risks of losing youths to alienating factors caused by institutions, the social structure, and the pressures under which schools and families function is the highest it has ever been. (MD)

  6. Black, White, and Brown Adolescent Alienation.

    ERIC Educational Resources Information Center

    Heussenstamm, F. K.; Hoepfner, Ralph

    This study, based on cultural stereotypes, seeks to determine the demographic characteristics which differentiate among young people and correlate with their levels of alienation. A preliminary version of an experimental scale, designed to determine the existence and extent of alienation manifested by in-school adolescents, was developed in a…

  7. Reducing Classroom Alienation: Applications from Theory.

    ERIC Educational Resources Information Center

    Keating, Barbara R.

    1987-01-01

    Provides advice on minimizing classroom alienation (powerlessness, meaninglessness, normlessness, isolation, and self-estrangement) through specific classroom strategies. Concludes that student alienation effects learning as well as evaluation. A conscious effort to increase student integration improves teaching, student learning, and the…

  8. Alienation, Mass Society and Mass Culture.

    ERIC Educational Resources Information Center

    Dam, Hari N.

    This monograph examines the nature of alienation in mass society and mass culture. Conceptually based on the "Gemeinschaft-Gesellschaft" paradigm of sociologist Ferdinand Tonnies, discussion traces the concept of alienation as it appears in the philosophies of Hegel, Marx, Kierkegaard, Sartre, and others. Dwight Macdonald's "A Theory of Mass…

  9. 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

  10. Compliance Assurance Monitoring

    EPA Pesticide Factsheets

    Compliance assurance monitoring is intended to provide a reasonable assurance of compliance with applicable requirements under the Clean Air Act for large emission units that rely on pollution control device equipment to achieve compliance.

  11. 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)

  12. Understanding and managing compliance in the nature conservation context.

    PubMed

    Arias, Adrian

    2015-04-15

    Nature conservation relies largely on peoples' rule adherence. However, noncompliance in the conservation context is common: it is one of the largest illegal activities in the world, degrading societies, economies and the environment. Understanding and managing compliance is key for ensuring effective conservation, nevertheless crucial concepts and tools are scattered in a wide array of literature. Here I review and integrate these concepts and tools in an effort to guide compliance management in the conservation context. First, I address the understanding of compliance by breaking it down into five key questions: who?, what?, when?, where? and why?. A special focus is given to 'why?' because the answer to this question explains the reasons for compliance and noncompliance, providing critical information for management interventions. Second, I review compliance management strategies, from voluntary compliance to coerced compliance. Finally, I suggest a system, initially proposed for tax compliance, to balance these multiple compliance management strategies. This paper differs from others by providing a broad yet practical scope on theory and tools for understanding and managing compliance in the nature conservation context.

  13. 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)

  14. 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…

  15. 8 CFR 1236.2 - Confined aliens, incompetents, and minors.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Confined aliens, incompetents, and minors. 1236.2 Section 1236.2 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS;...

  16. 45 CFR 233.52 - Overpayment to aliens.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Overpayment to aliens. 233.52 Section 233.52... ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.52 Overpayment to aliens. A State Plan under title IV-A of the Social Security Act, shall provide that: (a) Any sponsor of an alien and the alien shall...

  17. 8 CFR 274a.3 - Continuing employment of unauthorized aliens.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Continuing employment of unauthorized aliens. 274a.3 Section 274a.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS CONTROL OF EMPLOYMENT OF ALIENS Employer Requirements § 274a.3 Continuing employment...

  18. 8 CFR 1240.38 - Fingerprinting of excluded aliens.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Fingerprinting of excluded aliens. 1240.38 Section 1240.38 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS PROCEEDINGS TO DETERMINE REMOVABILITY OF ALIENS IN THE UNITED STATES Exclusion...

  19. 45 CFR 233.52 - Overpayment to aliens.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 2 2012-10-01 2012-10-01 false Overpayment to aliens. 233.52 Section 233.52... ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.52 Overpayment to aliens. A State Plan under title IV-A of the Social Security Act, shall provide that: (a) Any sponsor of an alien and the alien shall...

  20. 22 CFR 40.91 - Certain aliens previously removed.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Certain aliens previously removed. 40.91... IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Aliens Previously Removed § 40.91 Certain aliens previously removed. (a) 5-year bar. An alien who has been found inadmissible, whether as a...

  1. 45 CFR 1626.5 - Alien status and eligibility.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 false Alien status and eligibility. 1626.5 Section 1626... RESTRICTIONS ON LEGAL ASSISTANCE TO ALIENS § 1626.5 Alien status and eligibility. Subject to all other... may provide legal assistance to an alien who is present in the United States and who is within one...

  2. 47 CFR 90.115 - Foreign government and alien eligibility.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 5 2012-10-01 2012-10-01 false Foreign government and alien eligibility. 90... government and alien eligibility. (a) No station authorization in the radio services governed by this part....9(c) of this chapter) if such entity is: (1) An alien or the representative of any alien; (2)...

  3. 45 CFR 233.52 - Overpayment to aliens.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 2 2013-10-01 2012-10-01 true Overpayment to aliens. 233.52 Section 233.52 Public... ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.52 Overpayment to aliens. A State Plan under title IV-A of the Social Security Act, shall provide that: (a) Any sponsor of an alien and the alien shall...

  4. 47 CFR 90.115 - Foreign government and alien eligibility.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 5 2010-10-01 2010-10-01 false Foreign government and alien eligibility. 90... government and alien eligibility. (a) No station authorization in the radio services governed by this part....9(c) of this chapter) if such entity is: (1) An alien or the representative of any alien; (2)...

  5. 8 CFR 1236.2 - Confined aliens, incompetents, and minors.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Confined aliens, incompetents, and minors. 1236.2 Section 1236.2 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS;...

  6. 8 CFR 235.3 - Inadmissible aliens and expedited removal.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Inadmissible aliens and expedited removal. 235.3 Section 235.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 235.3 Inadmissible aliens and expedited removal. (a)...

  7. 47 CFR 90.115 - Foreign government and alien eligibility.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 5 2013-10-01 2013-10-01 false Foreign government and alien eligibility. 90... government and alien eligibility. (a) No station authorization in the radio services governed by this part....9(c) of this chapter) if such entity is: (1) An alien or the representative of any alien; (2)...

  8. 8 CFR 1236.2 - Confined aliens, incompetents, and minors.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Confined aliens, incompetents, and minors. 1236.2 Section 1236.2 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS;...

  9. 8 CFR 274a.3 - Continuing employment of unauthorized aliens.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Continuing employment of unauthorized aliens. 274a.3 Section 274a.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS CONTROL OF EMPLOYMENT OF ALIENS Employer Requirements § 274a.3 Continuing employment...

  10. 7 CFR 273.4 - Citizenship and alien status.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 4 2014-01-01 2014-01-01 false Citizenship and alien status. 273.4 Section 273.4... Citizenship § 273.4 Citizenship and alien status. (a) Household members meeting citizenship or alien status... alien who has been subjected to a severe form of trafficking in persons and who is certified by...

  11. 28 CFR 0.47 - Alien property matters.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 28 Judicial Administration 1 2011-07-01 2011-07-01 false Alien property matters. 0.47 Section 0.47....47 Alien property matters. The Office of Alien Property shall be a part of the Civil Division: (a... Alien Property: (1) Exercising or performing all the authority, rights, privileges, powers, duties,...

  12. 8 CFR 235.3 - Inadmissible aliens and expedited removal.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Inadmissible aliens and expedited removal. 235.3 Section 235.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 235.3 Inadmissible aliens and expedited removal. (a)...

  13. 45 CFR 1626.7 - Verification of eligible alien status.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 4 2014-10-01 2014-10-01 false Verification of eligible alien status. 1626.7... CORPORATION RESTRICTIONS ON LEGAL ASSISTANCE TO ALIENS § 1626.7 Verification of eligible alien status. (a) An alien seeking representation shall submit appropriate documents to verify eligibility, unless the...

  14. 28 CFR 0.47 - Alien property matters.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Alien property matters. 0.47 Section 0.47....47 Alien property matters. The Office of Alien Property shall be a part of the Civil Division: (a... Alien Property: (1) Exercising or performing all the authority, rights, privileges, powers, duties,...

  15. 8 CFR 204.6 - Petitions for employment creation aliens.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Petitions for employment creation aliens. 204.6 Section 204.6 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS IMMIGRANT PETITIONS Immigrant Visa Petitions § 204.6 Petitions for employment creation aliens. (a)...

  16. 28 CFR 0.47 - Alien property matters.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 28 Judicial Administration 1 2012-07-01 2012-07-01 false Alien property matters. 0.47 Section 0.47....47 Alien property matters. The Office of Alien Property shall be a part of the Civil Division: (a... Alien Property: (1) Exercising or performing all the authority, rights, privileges, powers, duties,...

  17. 8 CFR 1240.38 - Fingerprinting of excluded aliens.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Fingerprinting of excluded aliens. 1240.38 Section 1240.38 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS PROCEEDINGS TO DETERMINE REMOVABILITY OF ALIENS IN THE UNITED STATES Exclusion...

  18. 8 CFR 274a.3 - Continuing employment of unauthorized aliens.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Continuing employment of unauthorized aliens. 274a.3 Section 274a.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS CONTROL OF EMPLOYMENT OF ALIENS Employer Requirements § 274a.3 Continuing employment...

  19. 45 CFR 1626.7 - Verification of eligible alien status.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Verification of eligible alien status. 1626.7... CORPORATION RESTRICTIONS ON LEGAL ASSISTANCE TO ALIENS § 1626.7 Verification of eligible alien status. (a) An alien seeking representation shall submit appropriate documents to verify eligibility, unless the...

  20. 8 CFR 1241.20 - Aliens ordered excluded.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Aliens ordered excluded. 1241.20 Section 1241.20 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Deportation of Excluded...

  1. 22 CFR 40.91 - Certain aliens previously removed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Certain aliens previously removed. 40.91... IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Aliens Previously Removed § 40.91 Certain aliens previously removed. (a) 5-year bar. An alien who has been found inadmissible, whether as a...

  2. 31 CFR 515.335 - Permanent resident alien.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Permanent resident alien. 515.335... Definitions § 515.335 Permanent resident alien. As used in § 515.208, the term permanent resident alien means an alien lawfully admitted for permanent residence into the United States....

  3. 22 CFR 40.91 - Certain aliens previously removed.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Certain aliens previously removed. 40.91... IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Aliens Previously Removed § 40.91 Certain aliens previously removed. (a) 5-year bar. An alien who has been found inadmissible, whether as a...

  4. 8 CFR 204.6 - Petitions for employment creation aliens.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Petitions for employment creation aliens. 204.6 Section 204.6 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS IMMIGRANT PETITIONS Immigrant Visa Petitions § 204.6 Petitions for employment creation aliens. (a)...

  5. 22 CFR 40.91 - Certain aliens previously removed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Certain aliens previously removed. 40.91... IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Aliens Previously Removed § 40.91 Certain aliens previously removed. (a) 5-year bar. An alien who has been found inadmissible, whether as a...

  6. 8 CFR 274a.3 - Continuing employment of unauthorized aliens.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Continuing employment of unauthorized aliens. 274a.3 Section 274a.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS CONTROL OF EMPLOYMENT OF ALIENS Employer Requirements § 274a.3 Continuing employment...

  7. 8 CFR 1240.38 - Fingerprinting of excluded aliens.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Fingerprinting of excluded aliens. 1240.38 Section 1240.38 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS PROCEEDINGS TO DETERMINE REMOVABILITY OF ALIENS IN THE UNITED STATES Exclusion...

  8. 22 CFR 40.92 - Aliens unlawfully present.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Aliens unlawfully present. 40.92 Section 40.92... UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Aliens Previously Removed § 40.92 Aliens unlawfully present. (a) 3-year bar. An alien described in INA 212(a)(9)(B)(i)(I) shall be ineligible for...

  9. 47 CFR 90.115 - Foreign government and alien eligibility.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 5 2014-10-01 2014-10-01 false Foreign government and alien eligibility. 90... government and alien eligibility. (a) No station authorization in the radio services governed by this part....9(c) of this chapter) if such entity is: (1) An alien or the representative of any alien; (2)...

  10. 7 CFR 273.4 - Citizenship and alien status.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 4 2011-01-01 2011-01-01 false Citizenship and alien status. 273.4 Section 273.4... Citizenship § 273.4 Citizenship and alien status. (a) Household members meeting citizenship or alien status... alien who has been subjected to a severe form of trafficking in persons and who is certified by...

  11. 47 CFR 90.115 - Foreign government and alien eligibility.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 5 2011-10-01 2011-10-01 false Foreign government and alien eligibility. 90... government and alien eligibility. (a) No station authorization in the radio services governed by this part....9(c) of this chapter) if such entity is: (1) An alien or the representative of any alien; (2)...

  12. 8 CFR 1241.20 - Aliens ordered excluded.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Aliens ordered excluded. 1241.20 Section 1241.20 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Deportation of Excluded...

  13. 45 CFR 1626.5 - Alien status and eligibility.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Alien status and eligibility. 1626.5 Section 1626... RESTRICTIONS ON LEGAL ASSISTANCE TO ALIENS § 1626.5 Alien status and eligibility. Subject to all other... may provide legal assistance to an alien who is present in the United States and who is within one...

  14. 8 CFR 1241.20 - Aliens ordered excluded.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Aliens ordered excluded. 1241.20 Section 1241.20 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Deportation of Excluded...

  15. 8 CFR 204.6 - Petitions for employment creation aliens.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Petitions for employment creation aliens. 204.6 Section 204.6 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS IMMIGRANT PETITIONS Immigrant Visa Petitions § 204.6 Petitions for employment creation aliens. (a)...

  16. 7 CFR 273.4 - Citizenship and alien status.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 4 2012-01-01 2012-01-01 false Citizenship and alien status. 273.4 Section 273.4... Citizenship § 273.4 Citizenship and alien status. (a) Household members meeting citizenship or alien status... alien who has been subjected to a severe form of trafficking in persons and who is certified by...

  17. 8 CFR 1241.20 - Aliens ordered excluded.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Aliens ordered excluded. 1241.20 Section 1241.20 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Deportation of Excluded...

  18. 45 CFR 1626.7 - Verification of eligible alien status.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 false Verification of eligible alien status. 1626.7... CORPORATION RESTRICTIONS ON LEGAL ASSISTANCE TO ALIENS § 1626.7 Verification of eligible alien status. (a) An alien seeking representation shall submit appropriate documents to verify eligibility, unless the...

  19. 8 CFR 1240.38 - Fingerprinting of excluded aliens.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Fingerprinting of excluded aliens. 1240.38 Section 1240.38 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS PROCEEDINGS TO DETERMINE REMOVABILITY OF ALIENS IN THE UNITED STATES Exclusion...

  20. 31 CFR 515.335 - Permanent resident alien.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Permanent resident alien. 515.335... Definitions § 515.335 Permanent resident alien. As used in § 515.208, the term permanent resident alien means an alien lawfully admitted for permanent residence into the United States....

  1. 26 CFR 1.6654-6 - Nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Nonresident alien individuals. 1.6654-6 Section... Penalties § 1.6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is... the gross income of a nonresident alien individual is such as to require making a payment of...

  2. 28 CFR 0.47 - Alien property matters.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 28 Judicial Administration 1 2014-07-01 2014-07-01 false Alien property matters. 0.47 Section 0.47....47 Alien property matters. The Office of Alien Property shall be a part of the Civil Division: (a... Alien Property: (1) Exercising or performing all the authority, rights, privileges, powers, duties,...

  3. 45 CFR 1626.7 - Verification of eligible alien status.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false Verification of eligible alien status. 1626.7... CORPORATION RESTRICTIONS ON LEGAL ASSISTANCE TO ALIENS § 1626.7 Verification of eligible alien status. (a) An alien seeking representation shall submit appropriate documents to verify eligibility, unless the...

  4. 45 CFR 1626.7 - Verification of eligible alien status.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Verification of eligible alien status. 1626.7... CORPORATION RESTRICTIONS ON LEGAL ASSISTANCE TO ALIENS § 1626.7 Verification of eligible alien status. (a) An alien seeking representation shall submit appropriate documents to verify eligibility, unless the...

  5. 45 CFR 233.52 - Overpayment to aliens.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 2 2011-10-01 2011-10-01 false Overpayment to aliens. 233.52 Section 233.52... ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.52 Overpayment to aliens. A State Plan under title IV-A of the Social Security Act, shall provide that: (a) Any sponsor of an alien and the alien shall...

  6. 31 CFR 515.335 - Permanent resident alien.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Permanent resident alien. 515.335... Definitions § 515.335 Permanent resident alien. As used in § 515.208, the term permanent resident alien means an alien lawfully admitted for permanent residence into the United States....

  7. 8 CFR 204.6 - Petitions for employment creation aliens.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Petitions for employment creation aliens. 204.6 Section 204.6 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS IMMIGRANT PETITIONS Immigrant Visa Petitions § 204.6 Petitions for employment creation aliens. (a)...

  8. 26 CFR 1.6654-6 - Nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Nonresident alien individuals. 1.6654-6 Section....6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is required to... gross income of a nonresident alien individual is such as to require making a payment of...

  9. 8 CFR 1241.20 - Aliens ordered excluded.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Aliens ordered excluded. 1241.20 Section 1241.20 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF ALIENS ORDERED REMOVED Deportation of Excluded...

  10. 22 CFR 40.91 - Certain aliens previously removed.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Certain aliens previously removed. 40.91... IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Aliens Previously Removed § 40.91 Certain aliens previously removed. (a) 5-year bar. An alien who has been found inadmissible, whether as a...

  11. 31 CFR 515.335 - Permanent resident alien.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Permanent resident alien. 515.335... Definitions § 515.335 Permanent resident alien. As used in § 515.208, the term permanent resident alien means an alien lawfully admitted for permanent residence into the United States....

  12. 26 CFR 1.6654-6 - Nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Nonresident alien individuals. 1.6654-6 Section... Penalties § 1.6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is... the gross income of a nonresident alien individual is such as to require making a payment of...

  13. 8 CFR 1240.38 - Fingerprinting of excluded aliens.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Fingerprinting of excluded aliens. 1240.38 Section 1240.38 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS PROCEEDINGS TO DETERMINE REMOVABILITY OF ALIENS IN THE UNITED STATES Exclusion...

  14. 8 CFR 1236.2 - Confined aliens, incompetents, and minors.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Confined aliens, incompetents, and minors. 1236.2 Section 1236.2 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS;...

  15. 22 CFR 40.92 - Aliens unlawfully present.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Aliens unlawfully present. 40.92 Section 40.92... UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Aliens Previously Removed § 40.92 Aliens unlawfully present. (a) 3-year bar. An alien described in INA 212(a)(9)(B)(i)(I) shall be ineligible for...

  16. 22 CFR 40.92 - Aliens unlawfully present.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Aliens unlawfully present. 40.92 Section 40.92... UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Aliens Previously Removed § 40.92 Aliens unlawfully present. (a) 3-year bar. An alien described in INA 212(a)(9)(B)(i)(I) shall be ineligible for...

  17. 28 CFR 0.47 - Alien property matters.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 28 Judicial Administration 1 2013-07-01 2013-07-01 false Alien property matters. 0.47 Section 0.47....47 Alien property matters. The Office of Alien Property shall be a part of the Civil Division: (a... Alien Property: (1) Exercising or performing all the authority, rights, privileges, powers, duties,...

  18. 8 CFR 1236.2 - Confined aliens, incompetents, and minors.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Confined aliens, incompetents, and minors. 1236.2 Section 1236.2 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS APPREHENSION AND DETENTION OF INADMISSIBLE AND DEPORTABLE ALIENS;...

  19. 45 CFR 1626.5 - Alien status and eligibility.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Alien status and eligibility. 1626.5 Section 1626... RESTRICTIONS ON LEGAL ASSISTANCE TO ALIENS § 1626.5 Alien status and eligibility. Subject to all other... may provide legal assistance to an alien who is present in the United States and who is within one...

  20. 7 CFR 273.4 - Citizenship and alien status.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 4 2013-01-01 2013-01-01 false Citizenship and alien status. 273.4 Section 273.4... Citizenship § 273.4 Citizenship and alien status. (a) Household members meeting citizenship or alien status... alien who has been subjected to a severe form of trafficking in persons and who is certified by...

  1. 31 CFR 515.335 - Permanent resident alien.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Permanent resident alien. 515.335... Definitions § 515.335 Permanent resident alien. As used in § 515.208, the term permanent resident alien means an alien lawfully admitted for permanent residence into the United States....

  2. 22 CFR 40.92 - Aliens unlawfully present.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Aliens unlawfully present. 40.92 Section 40.92... UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Aliens Previously Removed § 40.92 Aliens unlawfully present. (a) 3-year bar. An alien described in INA 212(a)(9)(B)(i)(I) shall be ineligible for...

  3. 26 CFR 1.6654-6 - Nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Nonresident alien individuals. 1.6654-6 Section... Penalties § 1.6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is... the gross income of a nonresident alien individual is such as to require making a payment of...

  4. 8 CFR 204.6 - Petitions for employment creation aliens.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Petitions for employment creation aliens. 204.6 Section 204.6 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS IMMIGRANT PETITIONS Immigrant Visa Petitions § 204.6 Petitions for employment creation aliens. (a)...

  5. 26 CFR 1.6654-6 - Nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Nonresident alien individuals. 1.6654-6 Section... Penalties § 1.6654-6 Nonresident alien individuals. (a) In general. A nonresident alien individual is... the gross income of a nonresident alien individual is such as to require making a payment of...

  6. 8 CFR 274a.3 - Continuing employment of unauthorized aliens.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Continuing employment of unauthorized aliens. 274a.3 Section 274a.3 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS CONTROL OF EMPLOYMENT OF ALIENS Employer Requirements § 274a.3 Continuing employment...

  7. 22 CFR 40.92 - Aliens unlawfully present.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Aliens unlawfully present. 40.92 Section 40.92... UNDER THE IMMIGRATION AND NATIONALITY ACT, AS AMENDED Aliens Previously Removed § 40.92 Aliens unlawfully present. (a) 3-year bar. An alien described in INA 212(a)(9)(B)(i)(I) shall be ineligible for...

  8. 45 CFR 233.52 - Overpayment to aliens.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 2 2014-10-01 2012-10-01 true Overpayment to aliens. 233.52 Section 233.52 Public... ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.52 Overpayment to aliens. A State Plan under title IV-A of the Social Security Act, shall provide that: (a) Any sponsor of an alien and the alien shall...

  9. 45 CFR 1626.5 - Alien status and eligibility.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false Alien status and eligibility. 1626.5 Section 1626... RESTRICTIONS ON LEGAL ASSISTANCE TO ALIENS § 1626.5 Alien status and eligibility. Subject to all other... may provide legal assistance to an alien who is present in the United States and who is within one...

  10. Tax incentives and the demand for private health insurance.

    PubMed

    Stavrunova, Olena; Yerokhin, Oleg

    2014-03-01

    We analyze the effect of an individual insurance mandate (Medicare Levy Surcharge) on the demand for private health insurance (PHI) in Australia. With administrative income tax return data, we show that the mandate has several distinct effects on taxpayers' behavior. First, despite the large tax penalty for not having PHI coverage relative to the cost of the cheapest eligible insurance policy, compliance with mandate is relatively low: the proportion of the population with PHI coverage increases by 6.5 percentage points (15.6%) at the income threshold where the tax penalty starts to apply. This effect is most pronounced for young taxpayers, while the middle aged seem to be least responsive to this specific tax incentive. Second, the discontinuous increase in the average tax rate at the income threshold created by the policy generates a strong incentive for tax avoidance which manifests itself through bunching in the taxable income distribution below the threshold. Finally, after imposing some plausible assumptions, we extrapolate the effect of the policy to other income levels and show that this policy has not had a significant impact on the overall demand for private health insurance in Australia.

  11. 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...

  12. Hosts and parasites as aliens.

    PubMed

    Taraschewski, H

    2006-06-01

    Over the past decades, various free-living animals (hosts) and their parasites have invaded recipient areas in which they had not previously occurred, thus gaining the status of aliens or exotics. In general this happened to a low extent for hundreds of years. With variable frequency, invasions have been followed by the dispersal and establishment of non-indigenous species, whether host or parasite. In the literature thus far, colonizations by both hosts and parasites have not been treated and reviewed together, although both are usually interwoven in various ways. As to those factors permitting invasive success and colonization strength, various hypotheses have been put forward depending on the scientific background of respective authors and on the conspicuousness of certain invasions. Researchers who have tried to analyse characteristic developmental patterns, the speed of dispersal or the degree of genetic divergence in populations of alien species have come to different conclusions. Among parasitologists, the applied aspects of parasite invasions, such as the negative effects on economically important hosts, have long been at the centre of interest. In this contribution, invasions by hosts as well as parasites are considered comparatively, revealing many similarities and a few differences. Two helminths, the liver fluke, Fasciola hepatica, of cattle and sheep and the swimbladder nematode, Anguillicola crassus, of eels are shown to be useful as model parasites for the study of animal invasions and environmental global change. Introductions of F. hepatica have been associated with imports of cattle or other grazing animals. In various target areas, susceptible lymnaeid snails serving as intermediate hosts were either naturally present and/or were introduced from the donor continent of the parasite (Europe) and/or from other regions which were not within the original range of the parasite, partly reflecting progressive stages of a global biota change. In several

  13. Undocumented Aliens: A Study of Mexican Families.

    ERIC Educational Resources Information Center

    Salcido, Ramon M.

    1979-01-01

    The personal histories described here confirm that the primary impetus of undocumented aliens to emigrate is the desire for jobs and better socioeconomic opportunities. Amnesty, aid to families with dependent children, and increased social services are recommended. (Author/BEF)

  14. Undocumented aliens and uncompensated care: whose responsibility?

    PubMed Central

    Siddharthan, K; Alalasundaram, S

    1993-01-01

    Undocumented aliens concentrated in metropolitan areas and certain Sunbelt states can financially burden local health agencies and may interfere with access to health care for indigent populations that are legally resident. Data collected from Jackson Memorial Hospital, which provides the bulk of indigent medical services in Dade County, Florida, are used to investigate the problem of providing uncompensated care to undocumented aliens. Policy alternatives concerning immigration issues and reimbursement are discussed. PMID:8031329

  15. Undocumented aliens and uncompensated care: whose responsibility?

    PubMed

    Siddharthan, K; Alalasundaram, S

    1993-03-01

    Undocumented aliens concentrated in metropolitan areas and certain Sunbelt states can financially burden local health agencies and may interfere with access to health care for indigent populations that are legally resident. Data collected from Jackson Memorial Hospital, which provides the bulk of indigent medical services in Dade County, Florida, are used to investigate the problem of providing uncompensated care to undocumented aliens. Policy alternatives concerning immigration issues and reimbursement are discussed.

  16. Small Business Tax Equalization and Compliance Act of 2011

    THOMAS, 112th Congress

    Sen. Snowe, Olympia J. [R-ME

    2011-05-12

    05/12/2011 Read twice and referred to the Committee on Finance. (text of measure as introduced in Senate: CR S2943-2944) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  17. Small Business Tax Equalization and Compliance Act of 2010

    THOMAS, 111th Congress

    Sen. Snowe, Olympia J. [R-ME

    2010-05-26

    05/26/2010 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4445-4446) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  18. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... year in which such dividends were so derived, had a permanent establishment within the United States... the United States, he is entitled to the reduced rate of tax with respect to such dividends derived in... example, A, a nonresident alien who is a resident of Denmark, derives in 1948, $5,000 compensation...

  19. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26...

  20. Budgeting, Tax Trims in Conflict

    ERIC Educational Resources Information Center

    McNeil, Michele

    2008-01-01

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

  1. Alien abduction: a medical hypothesis.

    PubMed

    Forrest, David V

    2008-01-01

    In response to a new psychological study of persons who believe they have been abducted by space aliens that found that sleep paralysis, a history of being hypnotized, and preoccupation with the paranormal and extraterrestrial were predisposing experiences, I noted that many of the frequently reported particulars of the abduction experience bear more than a passing resemblance to medical-surgical procedures and propose that experience with these may also be contributory. There is the altered state of consciousness, uniformly colored figures with prominent eyes, in a high-tech room under a round bright saucerlike object; there is nakedness, pain and a loss of control while the body's boundaries are being probed; and yet the figures are thought benevolent. No medical-surgical history was apparently taken in the above mentioned study, but psychological laboratory work evaluated false memory formation. I discuss problems in assessing intraoperative awareness and ways in which the medical hypothesis could be elaborated and tested. If physicians are causing this syndrome in a percentage of patients, we should know about it; and persons who feel they have been abducted should be encouraged to inform their surgeons and anesthesiologists without challenging their beliefs.

  2. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  3. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  4. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  5. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  6. Tax and Spend.

    ERIC Educational Resources Information Center

    Currents, 1995

    1995-01-01

    Federal regulations governing receipts from fund-raising events at colleges and universities are summarized, including rules concerning tax deductions for raffle tickets, how and when to acknowledge donor gifts (cash or non-cash), and disclosure of fair market value. (MSE)

  7. Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1979

    1979-01-01

    The article outlines changes in the Internal Revenue Code with direct and general bearing on taxpayers with disabled family members. Amendments to the Internal Revenue Code included in the Revenue Act of 1978 are described in terms of credits, deductions, and exemptions; and suggestions are offered regarding record keeping, tax return audits, and…

  8. Motor Fuel Excise Taxes

    SciTech Connect

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  9. Teacher Tax Tips.

    ERIC Educational Resources Information Center

    Freeman, Paul

    1979-01-01

    Discusses income tax deductions for vocational agriculture teachers for expenses incurred through automobiles used for school business, course work expenses, professional dues, classroom supplies, books, cost of bus driving license, liability insurance, and special clothing. A specific example for claiming the deductions on an automobile is…

  10. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

  11. Home health, long-term care, and other compliance activities.

    PubMed

    Anderson, T D; Sadoff, J W

    1999-04-01

    The Federal government continues to crack down on fraud and abuse in the healthcare industry with such initiatives and tools as Operation Restore Trust and intermediate tax sanctions. Home health and long-term care organizations are the latest entities under study by the Office of Inspector General, and the result of these studies likely will be more antifraud and abuse measures being taken against these entities. All healthcare organizations should pay particular attention to their tax risk exposure. Healthcare organizations that put effective compliance programs in place should be able to reduce the overall risk of challenges to their financial practices.

  12. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  13. Article: Next Generation Compliance

    EPA Pesticide Factsheets

    The article Next Generation Compliance by Cynthia Giles, Assistant Administrator for OECA was published in The Environmental Forum, Sept-Oct 2013 explains EPA's strategy on using new technologies to improve compliance with environmental laws.

  14. The search for alien life

    NASA Astrophysics Data System (ADS)

    Meyer, M.

    Life on Earth relies exclusively on the complex coordination among DNA, RNA, proteins, and an encompassing cell membrane. This level of complexity has been amenable to new molecular techniques with extreme specificity and sensitivity, enabling spectacular advances in cell biology and microbial ecology. Armed with molecular techniques, the last few decades of research have revealed the surprising extent of life on our own planet, expanding the habitable range of salinity, pressure, temperature, and radiation of our world. Given the relatively recent discoveries about life on Earth, how then can we expect to look for alien life that may use completely different sets of molecules for structure and activity? Astrobiology has taken on the challenge of developing the intellectual basis, target identification, instrument capabilities, and operational procedures for the search for life elsewhere. The research aims to develop general principles of how life maintains itself, how life interacts with its environment, and how the signatures of life may be preserved and recognized. The approach has been to move from the laboratory, to the environment, to robotic exploration of planetary analogs. To date, generic evidence for life can be perceived through life's creation and utilization of disequilibria, multiple uses of a relatively few sets of molecules, a preference for chiral compounds, and a predilection for lighter isotopes. It is through application of life detection instrumentation in environmental extremes that we hope to develop a catalogue of generic biosignatures, robust instrumentation capable of revealing the unexpected, and effective exploration strategies for robotic platforms in the search for signs of life. In 2009, Mars Science Laboratory and ExoMars may be the first beneficiaries of this approach.

  15. ALIEN SPECIES: THEIR ROLE IN AMPHIBIAN POPULATION DECLINES AND RESTORATION

    EPA Science Inventory

    Alien species (also referred to as exotic, invasive, introduced, or normative species) have been implicated as causal agents in population declines of many amphibian species. Herein, we evaluate the relative contributions of alien species and other factors in adversely affecting ...

  16. Using effect size benchmarks to assess when alien impacts are actually alien.

    PubMed

    Smith, Helen M; Dickman, Chris R; Banks, Peter B

    2017-01-27

    Alien predators have on average twice the impact on native prey populations than do native predators, and are a severe threat to wildlife globally. Manipulation experiments can be used to quantify the impact of an alien predator on its prey population/s, but unless the results are compared to benchmarks, it is unclear whether this impact is indeed greater than that of a native predator. Here we use the Australian garden skink Lampropholis delicata and alien black rat Rattus rattus to test if black rats are an additive source of predation for the skink, and to judge whether the effect size of rat-impact on the skink represents that of an alien or native predator. We used replicated experiments to exclude black rats at local and landscape scales to test how rats affect skink activity and trapping frequency. Both manipulations had positive effects on skinks, however, the population-level effect size was lower than that described for alien predators but similar to that expected for native predators. We suggest that Australian skinks may respond appropriately to predatory alien rats because they coevolved with endemic Rattus species. This adds novel insights into the varying levels of impact that alien predators have on native prey.

  17. Using effect size benchmarks to assess when alien impacts are actually alien

    PubMed Central

    Smith, Helen M.; Dickman, Chris R.; Banks, Peter B.

    2017-01-01

    Alien predators have on average twice the impact on native prey populations than do native predators, and are a severe threat to wildlife globally. Manipulation experiments can be used to quantify the impact of an alien predator on its prey population/s, but unless the results are compared to benchmarks, it is unclear whether this impact is indeed greater than that of a native predator. Here we use the Australian garden skink Lampropholis delicata and alien black rat Rattus rattus to test if black rats are an additive source of predation for the skink, and to judge whether the effect size of rat-impact on the skink represents that of an alien or native predator. We used replicated experiments to exclude black rats at local and landscape scales to test how rats affect skink activity and trapping frequency. Both manipulations had positive effects on skinks, however, the population-level effect size was lower than that described for alien predators but similar to that expected for native predators. We suggest that Australian skinks may respond appropriately to predatory alien rats because they coevolved with endemic Rattus species. This adds novel insights into the varying levels of impact that alien predators have on native prey. PMID:28128305

  18. 26 CFR 301.7654-1 - Coordination of U.S. and Guam individual income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., gross income consisting of compensation for military or naval service shall be taken into account... absent therefrom in compliance with military or naval orders and the compensation for military or naval... for military or naval service. In determining the amount of tax to be covered into the treasury...

  19. Alienation: A Concept for Understanding Low-Income, Urban Clients

    ERIC Educational Resources Information Center

    Holcomb-McCoy, Cheryl

    2004-01-01

    The author examines the concept of alienation and how it can be used to understand low-income, urban clients. A description is presented of 4 dimensions of alienation: powerlessness, meaninglessness, normlessness, and social isolation. Case illustrations are provided, and recommendations are made for counseling alienated clients. This article…

  20. 22 CFR 41.24 - International organization aliens.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false International organization aliens. 41.24... aliens. (a) Definition of international organization. “International organization” means: (1) Any public...)(27)(I), INTELSAT or any successor or separated entity thereof. (b) Aliens coming to...

  1. 42 CFR 436.330 - Coverage for certain aliens.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 false Coverage for certain aliens. 436.330 Section 436... Coverage of the Medically Needy § 436.330 Coverage for certain aliens. If an agency provides Medicaid to... condition, as defined in § 440.255(c) of this chapter to those aliens described in § 436.406(c) of...

  2. 32 CFR 1602.3 - Aliens and nationals.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 6 2011-07-01 2011-07-01 false Aliens and nationals. 1602.3 Section 1602.3 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM DEFINITIONS § 1602.3 Aliens and nationals. (a) The term alien means any person who is not a citizen or national of...

  3. 8 CFR 1235.3 - Inadmissible aliens and expedited removal.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Inadmissible aliens and expedited removal. 1235.3 Section 1235.3 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 1235.3 Inadmissible...

  4. 42 CFR 436.330 - Coverage for certain aliens.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 4 2012-10-01 2012-10-01 false Coverage for certain aliens. 436.330 Section 436... Coverage of the Medically Needy § 436.330 Coverage for certain aliens. If an agency provides Medicaid to... condition, as defined in § 440.255(c) of this chapter to those aliens described in § 436.406(c) of...

  5. 22 CFR 41.24 - International organization aliens.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false International organization aliens. 41.24... aliens. (a) Definition of international organization. “International organization” means: (1) Any public...)(27)(I), INTELSAT or any successor or separated entity thereof. (b) Aliens coming to...

  6. 32 CFR 1602.3 - Aliens and nationals.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 6 2013-07-01 2013-07-01 false Aliens and nationals. 1602.3 Section 1602.3 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM DEFINITIONS § 1602.3 Aliens and nationals. (a) The term alien means any person who is not a citizen or national of...

  7. 8 CFR 1235.3 - Inadmissible aliens and expedited removal.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Inadmissible aliens and expedited removal. 1235.3 Section 1235.3 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 1235.3 Inadmissible...

  8. 42 CFR 435.139 - Coverage for certain aliens.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Coverage for certain aliens. 435.139 Section 435... Aliens § 435.139 Coverage for certain aliens. The agency must provide services necessary for the treatment of an emergency medical condition, as defined in § 440.255(c) of this chapter, to those...

  9. 20 CFR 404.1036 - Certain nonresident aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of...

  10. 32 CFR 1630.46 - Class 4-T: Treaty alien.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 6 2011-07-01 2011-07-01 false Class 4-T: Treaty alien. 1630.46 Section 1630.46 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM CLASSIFICATION RULES § 1630.46 Class 4-T: Treaty alien. In Class 4-T shall be placed any registrant who is an alien...

  11. 43 CFR 426.8 - Nonresident aliens and foreign entities.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 1 2014-10-01 2014-10-01 false Nonresident aliens and foreign entities..., DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.8 Nonresident aliens and foreign... reclamation law or these regulations, a nonresident alien or foreign entity that directly holds land in...

  12. 32 CFR 1630.46 - Class 4-T: Treaty alien.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 6 2013-07-01 2013-07-01 false Class 4-T: Treaty alien. 1630.46 Section 1630.46 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM CLASSIFICATION RULES § 1630.46 Class 4-T: Treaty alien. In Class 4-T shall be placed any registrant who is an alien...

  13. 22 CFR 41.24 - International organization aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false International organization aliens. 41.24... aliens. (a) Definition of international organization. “International organization” means: (1) Any public...)(27)(I), INTELSAT or any successor or separated entity thereof. (b) Aliens coming to...

  14. 42 CFR 436.128 - Coverage for certain qualified aliens.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 4 2012-10-01 2012-10-01 false Coverage for certain qualified aliens. 436.128... Mandatory Coverage of the Categorically Needy § 436.128 Coverage for certain qualified aliens. The agency... § 440.255(c) of this chapter to those aliens described in § 436.406(c) of this subpart....

  15. 20 CFR 404.1036 - Certain nonresident aliens.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of...

  16. 22 CFR 40.9 - Classes of inadmissible aliens.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Classes of inadmissible aliens. 40.9 Section 40.9 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND... inadmissible aliens. Subparts B through L describe classes of inadmissible aliens who are ineligible to...

  17. 45 CFR 233.51 - Eligibility of sponsored aliens.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 2 2013-10-01 2012-10-01 true Eligibility of sponsored aliens. 233.51 Section 233... CONDITIONS OF ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.51 Eligibility of sponsored aliens... affidavit(s) of support or similar agreement on behalf of an alien (who is not the child of the sponsor...

  18. 32 CFR 1602.3 - Aliens and nationals.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Aliens and nationals. 1602.3 Section 1602.3 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM DEFINITIONS § 1602.3 Aliens and nationals. (a) The term alien means any person who is not a citizen or national of...

  19. 45 CFR 233.51 - Eligibility of sponsored aliens.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 2 2012-10-01 2012-10-01 false Eligibility of sponsored aliens. 233.51 Section... CONDITIONS OF ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.51 Eligibility of sponsored aliens... affidavit(s) of support or similar agreement on behalf of an alien (who is not the child of the sponsor...

  20. 32 CFR 1630.46 - Class 4-T: Treaty alien.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Class 4-T: Treaty alien. 1630.46 Section 1630.46 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM CLASSIFICATION RULES § 1630.46 Class 4-T: Treaty alien. In Class 4-T shall be placed any registrant who is an alien...

  1. 22 CFR 41.58 - Aliens in religious occupations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Aliens in religious occupations. 41.58 Section... IMMIGRATION AND NATIONALITY ACT, AS AMENDED Business and Media Visas § 41.58 Aliens in religious occupations. (a) Requirements for “R” classification. An alien shall be classifiable under the provisions of...

  2. 22 CFR 40.9 - Classes of inadmissible aliens.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Classes of inadmissible aliens. 40.9 Section 40.9 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND... inadmissible aliens. Subparts B through L describe classes of inadmissible aliens who are ineligible to...

  3. 42 CFR 436.330 - Coverage for certain aliens.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 4 2013-10-01 2013-10-01 false Coverage for certain aliens. 436.330 Section 436... Coverage of the Medically Needy § 436.330 Coverage for certain aliens. If an agency provides Medicaid to... condition, as defined in § 440.255(c) of this chapter to those aliens described in § 436.406(c) of...

  4. 22 CFR 41.58 - Aliens in religious occupations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Aliens in religious occupations. 41.58 Section... IMMIGRATION AND NATIONALITY ACT, AS AMENDED Business and Media Visas § 41.58 Aliens in religious occupations. (a) Requirements for “R” classification. An alien shall be classifiable under the provisions of...

  5. 45 CFR 233.51 - Eligibility of sponsored aliens.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Eligibility of sponsored aliens. 233.51 Section... CONDITIONS OF ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.51 Eligibility of sponsored aliens... affidavit(s) of support or similar agreement on behalf of an alien (who is not the child of the sponsor...

  6. 43 CFR 426.8 - Nonresident aliens and foreign entities.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 1 2013-10-01 2013-10-01 false Nonresident aliens and foreign entities..., DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.8 Nonresident aliens and foreign... reclamation law or these regulations, a nonresident alien or foreign entity that directly holds land in...

  7. 20 CFR 404.1036 - Certain nonresident aliens.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of...

  8. 42 CFR 436.128 - Coverage for certain qualified aliens.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 4 2014-10-01 2014-10-01 false Coverage for certain qualified aliens. 436.128... Mandatory Coverage of the Categorically Needy § 436.128 Coverage for certain qualified aliens. The agency... § 440.255(c) of this chapter to those aliens described in § 436.406(c) of this subpart....

  9. 22 CFR 41.55 - Aliens with extraordinary ability.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Aliens with extraordinary ability. 41.55... IMMIGRATION AND NATIONALITY ACT, AS AMENDED Business and Media Visas § 41.55 Aliens with extraordinary ability. (a) Requirements for O classification. An alien shall be classifiable under the provisions of INA...

  10. 42 CFR 435.139 - Coverage for certain aliens.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 false Coverage for certain aliens. 435.139 Section 435... Aliens § 435.139 Coverage for certain aliens. The agency must provide services necessary for the treatment of an emergency medical condition, as defined in § 440.255(c) of this chapter, to those...

  11. 22 CFR 41.55 - Aliens with extraordinary ability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Aliens with extraordinary ability. 41.55... IMMIGRATION AND NATIONALITY ACT, AS AMENDED Business and Media Visas § 41.55 Aliens with extraordinary ability. (a) Requirements for O classification. An alien shall be classifiable under the provisions of INA...

  12. 22 CFR 41.24 - International organization aliens.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false International organization aliens. 41.24... aliens. (a) Definition of international organization. “International organization” means: (1) Any public...)(27)(I), INTELSAT or any successor or separated entity thereof. (b) Aliens coming to...

  13. 22 CFR 41.55 - Aliens with extraordinary ability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Aliens with extraordinary ability. 41.55... IMMIGRATION AND NATIONALITY ACT, AS AMENDED Business and Media Visas § 41.55 Aliens with extraordinary ability. (a) Requirements for O classification. An alien shall be classifiable under the provisions of INA...

  14. 32 CFR 1630.46 - Class 4-T: Treaty alien.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 6 2014-07-01 2014-07-01 false Class 4-T: Treaty alien. 1630.46 Section 1630.46 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM CLASSIFICATION RULES § 1630.46 Class 4-T: Treaty alien. In Class 4-T shall be placed any registrant who is an alien...

  15. 43 CFR 426.8 - Nonresident aliens and foreign entities.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 1 2012-10-01 2011-10-01 true Nonresident aliens and foreign entities..., DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.8 Nonresident aliens and foreign... reclamation law or these regulations, a nonresident alien or foreign entity that directly holds land in...

  16. 43 CFR 426.8 - Nonresident aliens and foreign entities.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Nonresident aliens and foreign entities..., DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.8 Nonresident aliens and foreign... reclamation law or these regulations, a nonresident alien or foreign entity that directly holds land in...

  17. 45 CFR 233.51 - Eligibility of sponsored aliens.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 2 2014-10-01 2012-10-01 true Eligibility of sponsored aliens. 233.51 Section 233... CONDITIONS OF ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.51 Eligibility of sponsored aliens... affidavit(s) of support or similar agreement on behalf of an alien (who is not the child of the sponsor...

  18. 22 CFR 41.58 - Aliens in religious occupations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Aliens in religious occupations. 41.58 Section... IMMIGRATION AND NATIONALITY ACT, AS AMENDED Business and Media Visas § 41.58 Aliens in religious occupations. (a) Requirements for “R” classification. An alien shall be classifiable under the provisions of...

  19. 22 CFR 40.9 - Classes of inadmissible aliens.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Classes of inadmissible aliens. 40.9 Section 40.9 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND... inadmissible aliens. Subparts B through L describe classes of inadmissible aliens who are ineligible to...

  20. 22 CFR 41.55 - Aliens with extraordinary ability.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Aliens with extraordinary ability. 41.55... IMMIGRATION AND NATIONALITY ACT, AS AMENDED Business and Media Visas § 41.55 Aliens with extraordinary ability. (a) Requirements for O classification. An alien shall be classifiable under the provisions of INA...

  1. 42 CFR 436.128 - Coverage for certain qualified aliens.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 4 2013-10-01 2013-10-01 false Coverage for certain qualified aliens. 436.128... Mandatory Coverage of the Categorically Needy § 436.128 Coverage for certain qualified aliens. The agency... § 440.255(c) of this chapter to those aliens described in § 436.406(c) of this subpart....

  2. 20 CFR 404.1036 - Certain nonresident aliens.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of...

  3. 43 CFR 426.8 - Nonresident aliens and foreign entities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Nonresident aliens and foreign entities..., DEPARTMENT OF THE INTERIOR ACREAGE LIMITATION RULES AND REGULATIONS § 426.8 Nonresident aliens and foreign... reclamation law or these regulations, a nonresident alien or foreign entity that directly holds land in...

  4. 32 CFR 1602.3 - Aliens and nationals.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 6 2014-07-01 2014-07-01 false Aliens and nationals. 1602.3 Section 1602.3 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM DEFINITIONS § 1602.3 Aliens and nationals. (a) The term alien means any person who is not a citizen or national of...

  5. 42 CFR 436.128 - Coverage for certain qualified aliens.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Coverage for certain qualified aliens. 436.128... Mandatory Coverage of the Categorically Needy § 436.128 Coverage for certain qualified aliens. The agency... § 440.255(c) of this chapter to those aliens described in § 436.406(c) of this subpart....

  6. 42 CFR 436.330 - Coverage for certain aliens.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 4 2014-10-01 2014-10-01 false Coverage for certain aliens. 436.330 Section 436... Coverage of the Medically Needy § 436.330 Coverage for certain aliens. If an agency provides Medicaid to... condition, as defined in § 440.255(c) of this chapter to those aliens described in § 436.406(c) of...

  7. 42 CFR 435.139 - Coverage for certain aliens.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 4 2014-10-01 2014-10-01 false Coverage for certain aliens. 435.139 Section 435... ISLANDS, AND AMERICAN SAMOA Mandatory Coverage Mandatory Coverage of Certain Aliens § 435.139 Coverage for certain aliens. The agency must provide services necessary for the treatment of an emergency...

  8. 42 CFR 436.128 - Coverage for certain qualified aliens.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 false Coverage for certain qualified aliens. 436.128... Mandatory Coverage of the Categorically Needy § 436.128 Coverage for certain qualified aliens. The agency... § 440.255(c) of this chapter to those aliens described in § 436.406(c) of this subpart....

  9. 45 CFR 233.51 - Eligibility of sponsored aliens.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 2 2011-10-01 2011-10-01 false Eligibility of sponsored aliens. 233.51 Section... CONDITIONS OF ELIGIBILITY IN FINANCIAL ASSISTANCE PROGRAMS § 233.51 Eligibility of sponsored aliens... affidavit(s) of support or similar agreement on behalf of an alien (who is not the child of the sponsor...

  10. 22 CFR 41.58 - Aliens in religious occupations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Aliens in religious occupations. 41.58 Section... IMMIGRATION AND NATIONALITY ACT, AS AMENDED Business and Media Visas § 41.58 Aliens in religious occupations. (a) Requirements for “R” classification. An alien shall be classifiable under the provisions of...

  11. 42 CFR 436.330 - Coverage for certain aliens.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Coverage for certain aliens. 436.330 Section 436... Coverage of the Medically Needy § 436.330 Coverage for certain aliens. If an agency provides Medicaid to... condition, as defined in § 440.255(c) of this chapter to those aliens described in § 436.406(c) of...

  12. 22 CFR 41.55 - Aliens with extraordinary ability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Aliens with extraordinary ability. 41.55... IMMIGRATION AND NATIONALITY ACT, AS AMENDED Business and Media Visas § 41.55 Aliens with extraordinary ability. (a) Requirements for O classification. An alien shall be classifiable under the provisions of INA...

  13. 78 FR 69292 - TWIC Not Evidence of Resident Alien Status

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-19

    ... SECURITY Coast Guard 33 CFR Part 141 RIN 1625-AC09 TWIC Not Evidence of Resident Alien Status AGENCY: Coast... employment of personnel on the OCS to U.S. citizens or resident aliens. The TWIC reference incorrectly... status as a U.S. resident alien, as that term is defined. This rule clarifies the regulations....

  14. 22 CFR 41.24 - International organization aliens.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false International organization aliens. 41.24... aliens. (a) Definition of international organization. “International organization” means: (1) Any public...)(27)(I), INTELSAT or any successor or separated entity thereof. (b) Aliens coming to...

  15. 20 CFR 404.1036 - Certain nonresident aliens.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Certain nonresident aliens. 404.1036 Section... Employment § 404.1036 Certain nonresident aliens. (a) Foreign students. (1) Foreign students (nonimmigrant aliens) may be temporarily in the United States under subparagraph (F) of section 101(a)(15) of...

  16. 42 CFR 435.139 - Coverage for certain aliens.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 4 2013-10-01 2013-10-01 false Coverage for certain aliens. 435.139 Section 435... ISLANDS, AND AMERICAN SAMOA Mandatory Coverage Mandatory Coverage of Certain Aliens § 435.139 Coverage for certain aliens. The agency must provide services necessary for the treatment of an emergency...

  17. 32 CFR 1602.3 - Aliens and nationals.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 6 2012-07-01 2012-07-01 false Aliens and nationals. 1602.3 Section 1602.3 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM DEFINITIONS § 1602.3 Aliens and nationals. (a) The term alien means any person who is not a citizen or national of...

  18. 22 CFR 40.9 - Classes of inadmissible aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Classes of inadmissible aliens. 40.9 Section 40.9 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND... inadmissible aliens. Subparts B through L describe classes of inadmissible aliens who are ineligible to...

  19. 32 CFR 1630.46 - Class 4-T: Treaty alien.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 6 2012-07-01 2012-07-01 false Class 4-T: Treaty alien. 1630.46 Section 1630.46 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM CLASSIFICATION RULES § 1630.46 Class 4-T: Treaty alien. In Class 4-T shall be placed any registrant who is an alien...

  20. 42 CFR 435.139 - Coverage for certain aliens.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 4 2012-10-01 2012-10-01 false Coverage for certain aliens. 435.139 Section 435... Aliens § 435.139 Coverage for certain aliens. The agency must provide services necessary for the treatment of an emergency medical condition, as defined in § 440.255(c) of this chapter, to those...

  1. 22 CFR 40.9 - Classes of inadmissible aliens.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Classes of inadmissible aliens. 40.9 Section 40.9 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND... inadmissible aliens. Subparts B through L describe classes of inadmissible aliens who are ineligible to...

  2. 22 CFR 41.58 - Aliens in religious occupations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Aliens in religious occupations. 41.58 Section... IMMIGRATION AND NATIONALITY ACT, AS AMENDED Business and Media Visas § 41.58 Aliens in religious occupations. (a) Requirements for “R” classification. An alien shall be classifiable under the provisions of...

  3. Socio-economic Predictors of Alienation among the Elderly.

    ERIC Educational Resources Information Center

    Durant, Thomas J., Jr.; Christian, Ollie

    1990-01-01

    Studied level of alienation and associations between socioeconomic variables and alienation in 200 older senior center clients. Found group isolation and powerlessness were more prevalent than personal isolation or normlessness; health, race, education, and income were strongest predictors of alienation; and older Blacks and those with lower…

  4. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  5. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  6. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  7. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  8. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  9. Tax Cut Legislation: What's Fair? Lesson Plan.

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

    Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The…

  10. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

    Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when…

  11. Alcohol taxes and birth outcomes.

    PubMed

    Zhang, Ning

    2010-05-01

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

  12. The psychosocial treatment of parental alienation.

    PubMed

    Darnall, Douglas

    2011-07-01

    Parental alienation occurs in divorces when one parent indoctrinates the child to dislike, fear, and avoid contact with the other parent. Mental health professionals who treat children and adolescents are likely to encounter victims of parental alienation in clinical practice, and it is important to identify and treat these youngsters earlier, when the condition is mild, rather than later, when the parental alienation is almost intractable. This article presents an overview of the treatment of parental alienation, which is called reunification therapy. All the parties involved in the case have a role in the prevention and treatment of parental alienation.

  13. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  15. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641...

  16. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the tax which is paid before the first day of such month. (e) No addition to tax if fraud penalty... tax if a 50-percent addition to the tax for fraud is assessed with respect to the same underpayment... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax....

  17. Pathophysiology and Treatment of Alien Hand Syndrome

    PubMed Central

    Sarva, Harini; Deik, Andres; Severt, William Lawrence

    2014-01-01

    Background Alien hand syndrome (AHS) is a disorder of involuntary, yet purposeful, hand movements that may be accompanied by agnosia, aphasia, weakness, or sensory loss. We herein review the most reported cases, current understanding of the pathophysiology, and treatments. Methods We performed a PubMed search in July of 2014 using the phrases “alien hand syndrome,” “alien hand syndrome pathophysiology,” “alien hand syndrome treatment,” and “anarchic hand syndrome.” The search yielded 141 papers (reviews, case reports, case series, and clinical studies), of which we reviewed 109. Non-English reports without English abstracts were excluded. Results Accumulating evidence indicates that there are three AHS variants: frontal, callosal, and posterior. Patients may demonstrate symptoms of multiple types; there is a lack of correlation between phenomenology and neuroimaging findings. Most pathologic and functional imaging studies suggest network disruption causing loss of inhibition as the likely cause. Successful interventions include botulinum toxin injections, clonazepam, visuospatial coaching techniques, distracting the affected hand, and cognitive behavioral therapy. Discussion The available literature suggests that overlap between AHS subtypes is common. The evidence for effective treatments remains anecdotal, and, given the rarity of AHS, the possibility of performing randomized, placebo-controlled trials seems unlikely. As with many other interventions for movement disorders, identifying the specific functional impairments caused by AHS may provide the best guidance towards individualized supportive care. PMID:25506043

  18. 43 CFR 3102.2 - Aliens.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... INTERIOR MINERALS MANAGEMENT (3000) OIL AND GAS LEASING Qualifications of Lessees § 3102.2 Aliens. Leases... control in a present or potential lessee that is incorporated under the laws of the United States or of any State or territory thereof, and only if the laws, customs or regulations of their country do...

  19. Immigration: Terrorist Grounds for Exclusion of Aliens

    DTIC Science & Technology

    2005-03-30

    SEVIS ) are also used during secondary inspections. For more on NSEERS, see CRS Report RL31570, Immigration: Alien Registration, by Andorra Bruno. For...more on SEVIS , see CRS Report RL32188, Monitoring Foreign Students in the United States: The Student and Exchange Visitor Information System ( SEVIS

  20. Processes of Alienation: Marx, Orff and Kodaly

    ERIC Educational Resources Information Center

    Benedict, Cathy

    2009-01-01

    Using Marx as a lens through which to interrogate music methodology, in particular those espoused by Orff and Kodaly, this article suggests that rather than the free play and creativity Orff and Kodaly intended, the implementation of these methods in a strict and unmindful manner, often alienates both teacher and student from musicking. Thus these…

  1. Creating Aliens: The Ultimate Life Sciences Activity.

    ERIC Educational Resources Information Center

    Beltramo, Dan

    2001-01-01

    Describes a seven-week project completed by the author's eighth-grade science students (as they studied "the chemistry of living things") in which they designed an alien and its world using the scientific concepts that they learned in class. Compares class presentations using PowerPoint software to presentations using posterboard. (SR)

  2. Aliens Among Us : Are They Already Here ?

    NASA Astrophysics Data System (ADS)

    McGaha, J.

    2008-03-01

    Popular culture, science fiction and mainstream belief, says they are! What is the evidence? Astronomer, skeptic and retired USAF pilot James McGaha examines this "Space Age" Mythology. From years of investigation of the physical evidence of aliens and there spacecraft (UFO's) here on earth, McGaha presents the scientific facts.

  3. Invite an Alien to Astronomy Night

    ERIC Educational Resources Information Center

    Governor, Donna; Richwine, Pebble

    2007-01-01

    Dozens of inflatable aliens recently "descended" upon the authors' middle school to kick-off their first school-wide Astronomy night. With an estimated attendance of over 500, their eighth-grade students hosted over a dozen activity-rich sessions designed to entertain and educate students and their families about the wonders of the solar system…

  4. Neighborhood Disorder, Subjective Alienation, and Distress

    ERIC Educational Resources Information Center

    Ross, Catherine E.; Mirowsky, John

    2009-01-01

    Living in a threatening, noxious, and dangerous neighborhood may produce anxiety, anger, and depression because it is subjectively alienating. We hypothesize that neighborhood disorder represents ambient threat that elicits perceptions of powerlessness, normlessness, mistrust, and isolation. These perceptions in turn lead to anxious and angry…

  5. Student Drug Usage and Self-Alienation.

    ERIC Educational Resources Information Center

    Fischler, Michael L.

    Utilizing responses (a self administered, 15 item questionnaire) of a rural northeastern New England sample of junior high, senior high, and college students, correlation between legal and illegal drug use and perceived self-alienation was examined. Comparison was also made between users and nonusers. Legal users were defined as those who made at…

  6. The Lonely Consumer: Advertising and Alienation.

    ERIC Educational Resources Information Center

    Larson, Charles U.; Denton, Robert E.

    Advertising plays on the broad feelings of alienation (defined as an individual's frustrated or estranged responses to economic and sociological phenomena which affect that individual's place in society) which are endemic to the American consumer society and are, in Marxist views, symptomatic of any capitalist system. By generating anxieties and…

  7. Combatives for Alienated Youth: Problems and Prospects.

    ERIC Educational Resources Information Center

    Hellison, Don

    Combative activities (boxing, wrestling, kung fu, etc.) are seen as having a positive influence on alienated inner city youth. Potential contributions of such activities in a school curriculum or recreation program include involvement, security, self-concept, and self-realization. Participants may be able to free themselves from such stereotype…

  8. 22 CFR 62.27 - Alien physicians.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Examiners Examination, the Foreign Medical Graduate Examination in the Medical Sciences, the United States... physician will be under the direct supervision of a physician who is a U.S. citizen or resident alien and... activities involving direct patient care. Under these circumstances, the special eligibility...

  9. Property Taxes and Elderly Mobility

    PubMed Central

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  10. The HTLV-1 Tax interactome

    PubMed Central

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

    2008-01-01

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

  11. Who pays the severance tax

    SciTech Connect

    Weinstein, B.L.

    1984-03-01

    Over the past four years, taxes levied by states on energy production have become a source of contention between the ''energy have'' and ''energy have-not'' regions of the nation. The popular notion that the taxes are shifted forward to consumers has gone virtually unchallenged in the policy debate. This paper examines the incidence and burden of severance taxes and also assesses the impact of severance taxation on production, investment, and land use. The author concludes that severance taxes are not shifted forward to consumers but are borne by producers and resources owners in the form of reduced profits and rents. 5 references.

  12. Taxes and Bribes in Uganda

    PubMed Central

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  13. Property Taxes and Elderly Mobility.

    PubMed

    Shan, Hui

    2010-03-01

    The 2000-05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications.

  14. Potential of border tax adjustments to deter free riding in international climate agreements

    NASA Astrophysics Data System (ADS)

    Burcu Irfanoglu, Zeynep; Sesmero, Juan P.; Golub, Alla

    2015-02-01

    The objective of this study is to conduct assessment of the hypothesis that trade sanctions in the form of border tax adjustments (BTAs) used by the United States against China, constitute a viable enforcement mechanism to sustain compliance with a range of emissions taxes in the context of agreements to curb global emissions of greenhouse gases (GHGs). The performance of BTAs is then compared with those of punitive tariffs on the basis of the range of emission taxes that can be successfully enforced by their implementation. Results show that BTAs are a viable enforcement mechanism for international GHG mitigation agreements. However the maximum level of carbon tax that can be enforced varies dramatically with (1) the marginal damage of pollution perceived by Chinese authorities, and (2) the legal limitations that GATT rules may impose on BTAs. Finally, while BTAs seem a promising enforcement mechanism in the context of climate agreements, punitive tariffs seem to be capable of supporting a much stricter environmental target.

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

    ERIC Educational Resources Information Center

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

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

  16. Toward State Tax Reform: Lessons from State Tax Studies.

    ERIC Educational Resources Information Center

    McGuire, Therese J.; Rio, Jessica E.

    This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

  17. Deferred compensation for tax-exempt entities.

    PubMed

    Rich, C; Jenkins, G E

    1993-10-01

    Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates.

  18. Coal industry taxes: state-by-state guide

    SciTech Connect

    Sammons, D.

    1981-01-01

    This book describes the taxes levied on coal mining industries by each of the 26 coal-producing states in the US. Described are severance taxes, charter fees, permit fees, franchise taxes, income taxes, property taxes, sales taxes, use taxes, unemployment compensations, workmens compensation, utility taxes, inspection fees, motor fuel taxes, motor vehicle use taxes, message tax, local taxes, etc. The appendices contain the results of a study to translate the tax burden imposed by 21 states into a per-ton figure and a reprint of the US Supreme Court decision upholding Montana's 30% severance tax on coal. (CKK)

  19. Carbon taxes and India

    SciTech Connect

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H.; Shukla, P.R.

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  20. The Global Distribution and Drivers of Alien Bird Species Richness

    PubMed Central

    Dyer, Ellie E.; Cassey, Phillip; Redding, David W.; Collen, Ben; Franks, Victoria; Gaston, Kevin J.; Jones, Kate E.; Kark, Salit; Orme, C. David L.; Blackburn, Tim M.

    2017-01-01

    Alien species are a major component of human-induced environmental change. Variation in the numbers of alien species found in different areas is likely to depend on a combination of anthropogenic and environmental factors, with anthropogenic factors affecting the number of species introduced to new locations, and when, and environmental factors influencing how many species are able to persist there. However, global spatial and temporal variation in the drivers of alien introduction and species richness remain poorly understood. Here, we analyse an extensive new database of alien birds to explore what determines the global distribution of alien species richness for an entire taxonomic class. We demonstrate that the locations of origin and introduction of alien birds, and their identities, were initially driven largely by European (mainly British) colonialism. However, recent introductions are a wider phenomenon, involving more species and countries, and driven in part by increasing economic activity. We find that, globally, alien bird species richness is currently highest at midlatitudes and is strongly determined by anthropogenic effects, most notably the number of species introduced (i.e., “colonisation pressure”). Nevertheless, environmental drivers are also important, with native and alien species richness being strongly and consistently positively associated. Our results demonstrate that colonisation pressure is key to understanding alien species richness, show that areas of high native species richness are not resistant to colonisation by alien species at the global scale, and emphasise the likely ongoing threats to global environments from introductions of species. PMID:28081142