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Sample records for allowance itra tax

  1. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter General § 301-11.601 What... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.601 Section 301-11.601 Public Contracts and Property Management...

  2. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter General § 301-11.601 What... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.601 Section 301-11.601 Public Contracts and Property Management...

  3. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.601 Section 301-11.601 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax...

  4. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.601 Section 301-11.601 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax...

  5. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.601 Section 301-11.601 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax...

  6. 41 CFR 301-11.638 - May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false May we offer a lump sum payment to cover the income tax liability on the covered ITRA? 301-11.638 Section 301-11.638 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER...

  7. 41 CFR 301-11.538 - May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false May we offer a lump sum payment to cover the income tax liability on the covered ITRA? 301-11.538 Section 301-11.538 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER...

  8. 41 CFR 301-11.635 - How should we calculate the ITRA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false How should we calculate the ITRA? 301-11.635 Section 301-11.635 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance (ITRA),...

  9. 41 CFR 301-11.535 - How should we calculate the ITRA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false How should we calculate the ITRA? 301-11.535 Section 301-11.535 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance (ITRA),...

  10. 41 CFR 301-11.632 - How should we compute the employee's ITRA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false How should we compute the employee's ITRA? 301-11.632 Section 301-11.632 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance...

  11. 41 CFR 301-11.532 - How should we compute the employee's ITRA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false How should we compute the employee's ITRA? 301-11.532 Section 301-11.532 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance...

  12. 27 CFR 40.282 - Allowance of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Allowance of tax. 40.282 Section 40.282 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Claims by...

  13. 78 FR 26637 - Federal Travel Regulation (FTR); Relocation Allowance-Relocation Income Tax (RIT) Allowable Tables

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-07

    ... June 25, 2008 (73 FR 35952), specifying that GSA would no longer publish the RIT Allowance tables in... From the Federal Register Online via the Government Publishing Office GENERAL SERVICES ADMINISTRATION Federal Travel Regulation (FTR); Relocation Allowance--Relocation Income Tax (RIT)...

  14. 20 CFR 670.630 - Are student allowances subject to Federal Payroll Taxes?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Payroll Taxes? 670.630 Section 670.630 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION... student allowances subject to Federal Payroll Taxes? Yes, Job Corps student allowances are subject to Federal payroll tax withholding and social security taxes. Job Corps students are considered to be...

  15. 26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Foreign tax credit allowed to shareholders. 1.853-1 Section 1.853-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-1 Foreign tax...

  16. 27 CFR 40.282 - Allowance of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND... products after removal from the factory upon determination of tax and prior to the payment of such tax, are... appropriate TTB officer, and shall show the date the tobacco products were removed from the factory. A...

  17. 27 CFR 40.282 - Allowance of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND... products after removal from the factory upon determination of tax and prior to the payment of such tax, are... appropriate TTB officer, and shall show the date the tobacco products were removed from the factory. A...

  18. 27 CFR 40.282 - Allowance of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND... products after removal from the factory upon determination of tax and prior to the payment of such tax, are... appropriate TTB officer, and shall show the date the tobacco products were removed from the factory. A...

  19. 27 CFR 40.282 - Allowance of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND... products after removal from the factory upon determination of tax and prior to the payment of such tax, are... appropriate TTB officer, and shall show the date the tobacco products were removed from the factory. A...

  20. 26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Foreign tax credit allowed to shareholders. 1....853-1 Foreign tax credit allowed to shareholders. (a) In general. Under section 853, a regulated... convention to which the United States is a party. If an election is made, the shareholders of the...

  1. 76 FR 32340 - Federal Travel Regulation; Temporary Duty (TDY) Travel Allowances (Taxes); Relocation Allowances...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-06

    ... Relocation Advisory Board (GRAB) concerning calculation of reimbursements for taxes on relocation expenses... agencies can and will perform all of the calculations accurately, so that employees can verify the calculations, and so that employees will be more likely to believe that they are being treated fairly...

  2. 76 FR 16629 - Federal Travel Regulation (FTR); Relocation Allowances-Relocation Income Tax Allowance (RITA) Tables

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-24

    ... Register (73 FR 35952) specifying that the General Services Administration (GSA) would no longer publish.... FTR Bulletin 11-05 and all other FTR Bulletins can be found at http://www.gsa.gov/ftrbulletin . The RIT allowance tables are located at http://www.gsa.gov/relocationpolicy . DATES: This notice...

  3. 41 CFR 301-11.535 - How should we calculate the ITRA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false How should we calculate the ITRA? 301-11.535 Section 301-11.535 Public Contracts and Property Management Federal Travel... How should we calculate the ITRA? (a) Use the documents prescribed in § 301-11.531 to calculate...

  4. 41 CFR 301-11.632 - How should we compute the employee's ITRA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false How should we compute the employee's ITRA? 301-11.632 Section 301-11.632 Public Contracts and Property Management Federal... § 301-11.632 How should we compute the employee's ITRA? You should follow the procedures prescribed...

  5. 41 CFR 301-11.532 - How should we compute the employee's ITRA?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false How should we compute the employee's ITRA? 301-11.532 Section 301-11.532 Public Contracts and Property Management Federal...-11.532 How should we compute the employee's ITRA? You should follow the procedures prescribed for...

  6. 41 CFR 301-11.532 - How should we compute the employee's ITRA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false How should we compute the employee's ITRA? 301-11.532 Section 301-11.532 Public Contracts and Property Management Federal...-11.532 How should we compute the employee's ITRA? You should follow the procedures prescribed for...

  7. 41 CFR 301-11.632 - How should we compute the employee's ITRA?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false How should we compute the employee's ITRA? 301-11.632 Section 301-11.632 Public Contracts and Property Management Federal... § 301-11.632 How should we compute the employee's ITRA? You should follow the procedures prescribed...

  8. 41 CFR 301-11.632 - How should we compute the employee's ITRA?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false How should we compute the employee's ITRA? 301-11.632 Section 301-11.632 Public Contracts and Property Management Federal... § 301-11.632 How should we compute the employee's ITRA? You should follow the procedures prescribed...

  9. 41 CFR 301-11.632 - How should we compute the employee's ITRA?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true How should we compute the employee's ITRA? 301-11.632 Section 301-11.632 Public Contracts and Property Management Federal Travel....632 How should we compute the employee's ITRA? You should follow the procedures prescribed for...

  10. 41 CFR 301-11.532 - How should we compute the employee's ITRA?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true How should we compute the employee's ITRA? 301-11.532 Section 301-11.532 Public Contracts and Property Management Federal Travel... How should we compute the employee's ITRA? You should follow the procedures prescribed for...

  11. 41 CFR 301-11.532 - How should we compute the employee's ITRA?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false How should we compute the employee's ITRA? 301-11.532 Section 301-11.532 Public Contracts and Property Management Federal...-11.532 How should we compute the employee's ITRA? You should follow the procedures prescribed for...

  12. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Reduction in amount of foreign taxes on foreign mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States §...

  13. 41 CFR 301-11.534 - What tax tables should we use to calculate the amount of allowable reimbursement?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What tax tables should we use to calculate the amount of allowable reimbursement? 301-11.534 Section 301-11.534 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM...

  14. 41 CFR 301-11.634 - What tax tables should we use to calculate the amount of allowable reimbursement?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What tax tables should we use to calculate the amount of allowable reimbursement? 301-11.634 Section 301-11.634 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM...

  15. The use of the ITraC test to characterise main charge materials

    NASA Astrophysics Data System (ADS)

    Wright, Mark; Maisey, Matthew Peter

    2012-03-01

    The Initiation Train Characterisation (ITraC) test was designed to provide a small scale, flexible capability to characterise both candidate explosive formulations and to study initiation train design configurations. The test uses an RP-80 detonator to initiate an unconfined 1" diameter cylindrical explosive pellet or stack of such pellets. The modular nature of the test allows it to be used to characterise the run to detonation, velocity of detonation, wave curvature and output pressure of an explosive material. The test uses fibre optic time of arrival probes to monitor the detonation breakout at a range of locations around the initiation train; however, its design allows other diagnostics to be used in parallel including framing/streak cameras and velocimetric techniques. This paper describes work done to characterise the performance properties of explosive formulations considered suitable for main charge applications. TATB based PBX formulations have been tested for performance, the effect of gaps and the effect of pressing technique (die pressed verses isostatic). Detonation velocities, output curvatures, output pressures deduced using laser velocimetry and relative sensitivities have been acquired for 95/5% TATB/Fluoropolymer compositions.

  16. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  19. 26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...,082.12 Country X succession tax on charity 100,000.00 Charitable deduction 423,082.12 Taxable Estate... Federal estate tax 136,917.88 Credit for Foreign Death Taxes country x tax Succession tax on nephew: Value of stock of country X corporation 100,000 Tax (50% rate) $50,000 Succession tax on charity: Value...

  1. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...,082.12 Country X succession tax on charity 100,000.00 Charitable deduction 423,082.12 Taxable Estate... Federal estate tax 136,917.88 Credit for Foreign Death Taxes country x tax Succession tax on nephew: Value of stock of country X corporation 100,000 Tax (50% rate) $50,000 Succession tax on charity: Value...

  2. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... foreign mineral income if the deduction for depletion were determined under section 611 without regard to the deduction for percentage depletion under section 613, exceeds (ii) The amount of the tax computed... depletion cost depletion computed upon the adjusted depletion basis of the property. For purposes of...

  3. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... foreign mineral income if the deduction for depletion were determined under section 611 without regard to the deduction for percentage depletion under section 613, exceeds (ii) The amount of the tax computed... depletion cost depletion computed upon the adjusted depletion basis of the property. For purposes of...

  4. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... by section 2014(f)) ÷ $1,200,000 − $423,082.12 (factor H of the ratio stated at § 20.2014 3(a) × $172... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue...

  5. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by section 2014(f)) ÷ $1,200,000 − $423,082.12 (factor H of the ratio stated at § 20.2014 3(a) × $172... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue...

  6. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by section 2014(f)) ÷ $1,200,000 − $423,082.12 (factor H of the ratio stated at § 20.2014 3(a) × $172... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue...

  7. 41 CFR 301-11.635 - How should we calculate the ITRA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... and the appropriate RIT tax table(s) located at www.gsa.gov/ftrbulletin, or (b) As calculated in the... schedules in the state RIT tax table(s) located at www.gsa.gov/ftrbulletin: For Tax Year 1995 and Thereafter.... Federal (28%) 17,516 *7,061(15%) b. State, VA (5.75% tax bracket) 3,597 2,707 c. Local: Not applicable 0...

  8. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Continental U.S.-1972 Data (Docket No. R-478) C Appendix C to Part 2 Conservation of Power and Water Resources... Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers Continental U.S.—1972...

  9. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Continental U.S.-1972 Data (Docket No. R-478) C Appendix C to Part 2 Conservation of Power and Water Resources... Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers Continental U.S.—1972...

  10. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Continental U.S.-1972 Data (Docket No. R-478) C Appendix C to Part 2 Conservation of Power and Water Resources... Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers Continental U.S.—1972...

  11. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Continental U.S.-1972 Data (Docket No. R-478) C Appendix C to Part 2 Conservation of Power and Water Resources... Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers Continental U.S.—1972...

  12. [Fertility behavior in Quebec, family allowances, and taxes: results and simulations with a discrete choice model for the years 1975-1987].

    PubMed

    Lefebvre, P; Brouillette, L; Felteau, C

    1994-12-01

    "We suppose that women (couples), who are less than 40 years old, are faced with three types of sequential decisions: the fertility decision, the decision relative to the number of children to have and the decision concerning labour force participation.... We use a nested polychotomous discrete choice model to estimate the responsiveness of the behaviour of 'married' women in Quebec to variations in the expected flow of revenue resulting from changes in the parameters of the personal income tax and in the level of public monetary transfers conditional on the number of children. The model is estimated with micro-data from 9 repeated cross-sections for the years 1975 to 1987 with a full information maximum likelihood method.... This empirical setting is used to simulate the effects of changes made to the fiscal and transfer policies in favor of families with dependent children on fertility, [women's] labor force participation and the importance of spending costs for the two levels of government." (SUMMARY IN ENG) PMID:12291903

  13. 19 CFR 191.101 - Drawback allowance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Preparations (Including Perfumery) Manufactured From Domestic Tax-Paid Alcohol § 191.101 Drawback allowance. (a... perfumery) manufactured or produced in the United States in part from the domestic tax-paid alcohol. (b... tax on flavoring extracts or medicinal or toilet preparations (including perfumery) manufactured...

  14. A Guide to Tax Policy and Higher Education: An Analysis of Tuition Tax Credits, Tax Savings Plans, Vouchers and Independent Higher Education. Tax Policy Papers: 1981, Issue I.

    ERIC Educational Resources Information Center

    Milliken, Christine Topping

    Details and policy implications of proposals concerning tuition tax credits, tax allowances, and vouchers for private colleges and universities are considered. Several formulas for tuition tax credits are tested to determine whether a tuition tax credit can be both cost-sensitive and need-sensitive. Advantages and disadvantages of tax saving plans…

  15. 26 CFR 1.42-10 - Utility allowances.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Utility allowances. 1.42-10 Section 1.42-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-10 Utility allowances. (a) Inclusion of utility allowances in gross rent. If the...

  16. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Additional credit against tax. 31.3302(b)-1...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT... credit against tax. (a) In general. In addition to the credit against the tax allowable for...

  17. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional credit against tax. 31.3302(b)-1...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT... credit against tax. (a) In general. In addition to the credit against the tax allowable for...

  18. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

    Guidelines are offered to assist parents of children with disabilities in filing federal income tax forms. Suggestions focus on keeping paperwork organized through the year, avoiding audits, making allowable medical deductions, and being aware of recent changes in the tax laws. (JDD)

  19. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  20. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  1. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  2. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  3. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1 Credit for gift tax. (a) In general. With respect to gifts made before 1977, a credit is allowed...

  4. 41 CFR 301-11.640 - How do we handle any excess payment?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false How do we handle any excess payment? 301-11.640 Section 301-11.640 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance (ITRA),...

  5. 41 CFR 301-11.540 - How do we handle any excess payment?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false How do we handle any excess payment? 301-11.540 Section 301-11.540 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance (ITRA),...

  6. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE... credits allowable. The total credits allowed to an employer subject to the tax imposed by section 3301...

  7. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE... credits allowable. The total credits allowed to an employer subject to the tax imposed by section 3301...

  8. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 3 2013-04-01 2013-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE... credits allowable. The total credits allowed to an employer subject to the tax imposed by section 3301...

  9. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE... credits allowable. The total credits allowed to an employer subject to the tax imposed by section 3301...

  10. Extensive IRS Audits Find Many Colleges Are Violating Tax Law.

    ERIC Educational Resources Information Center

    Jaschik, Scott

    1995-01-01

    The Internal Revenue Service is finding that a number of colleges have failed to withhold proper amounts of tax from employees, evaded required payments of unrelated-business income tax, allowed students to avoid paying certain Social Security taxes, and allowed foreign students to avoid tax withholding on most income. (MSE)

  11. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

    This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

  12. 41 CFR 302-17.3 - Types of moving expenses or allowances covered and general limitations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...-RELOCATION INCOME TAX (RIT) ALLOWANCE § 302-17.3 Types of moving expenses or allowances covered and general... law authorizes reimbursement of additional income taxes resulting from certain moving expenses... actually paid or incurred, and are not allowable as a moving expense deduction for tax purposes. The...

  13. 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. PMID:20502612

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

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

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

  15. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  16. 26 CFR 1.110-1 - Qualified lessee construction allowances.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Qualified lessee construction allowances. 1.110-1 Section 1.110-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.110-1 Qualified lessee construction allowances....

  17. 26 CFR 1.110-1 - Qualified lessee construction allowances.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Qualified lessee construction allowances. 1.110-1 Section 1.110-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.110-1 Qualified lessee construction allowances....

  18. 27 CFR 28.334 - Credit allowance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Credit allowance. 28.334... OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Action on Claims § 28.334 Credit allowance. Where the credit relates to internal revenue taxes on beer that have been determined but not yet paid by...

  19. 27 CFR 28.334 - Credit allowance.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Credit allowance. 28.334... OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Action on Claims § 28.334 Credit allowance. Where the credit relates to internal revenue taxes on beer that have been determined but not yet paid by...

  20. 27 CFR 28.334 - Credit allowance.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Credit allowance. 28.334... OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Action on Claims § 28.334 Credit allowance. Where the credit relates to internal revenue taxes on beer that have been determined but not yet paid by...

  1. 27 CFR 28.334 - Credit allowance.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Credit allowance. 28.334... OF THE TREASURY ALCOHOL EXPORTATION OF ALCOHOL Action on Claims § 28.334 Credit allowance. Where the credit relates to internal revenue taxes on beer that have been determined but not yet paid by...

  2. 27 CFR 28.334 - Credit allowance.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Credit allowance. 28.334... OF THE TREASURY ALCOHOL EXPORTATION OF ALCOHOL Action on Claims § 28.334 Credit allowance. Where the credit relates to internal revenue taxes on beer that have been determined but not yet paid by...

  3. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated tax credits. 1.1502-3 Section 1... (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-3 Consolidated tax credits. (a) Determination of amount of consolidated credit—(1) In general. The credit allowed by section 38 for a consolidated...

  4. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for gift tax. 20.2012-1 Section 20.2012-1... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1 Credit for gift tax. (a) In general. With respect to gifts made before 1977, a credit is allowed under...

  5. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Consolidated tax credits. 1.1502-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-3 Consolidated tax credits. (a) Determination of amount of consolidated credit—(1) In general. The credit allowed by section 38 for...

  6. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated tax credits. 1.1502-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-3 Consolidated tax credits. (a) Determination of amount of consolidated credit—(1) In general. The credit allowed by section 38 for...

  7. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Consolidated tax credits. 1.1502-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-3 Consolidated tax credits. (a) Determination of amount of consolidated credit—(1) In general. The credit allowed by section 38 for...

  8. 27 CFR 19.46 - Adjustments for credited tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... credited tax. When notification of allowance of credit is received from the appropriate TTB officer, including notification of credit for tax on spirits exported with benefit of drawback as provided in 27 CFR... tax. 19.46 Section 19.46 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND...

  9. Tax Breaks for Training.

    ERIC Educational Resources Information Center

    Feuer, Dale

    1986-01-01

    Discusses the policy of using tax incentives to stimulate investment in training, which allows the federal government to offer financial support without getting directly involved. The popularity of this policy and the reasons for it are examined. Proposed legislation directed at training needs is described. (CT)

  10. 27 CFR 40.472 - Allowance.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... allowance of the tax where the cigarette papers and tubes, after removal from the factory upon determination... perjury and shall show the date the cigarette papers and tubes were removed from the factory. A claim... THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES,...

  11. 27 CFR 40.472 - Allowance.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... allowance of the tax where the cigarette papers and tubes, after removal from the factory upon determination... perjury and shall show the date the cigarette papers and tubes were removed from the factory. A claim... THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES,...

  12. 27 CFR 40.472 - Allowance.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... allowance of the tax where the cigarette papers and tubes, after removal from the factory upon determination... perjury and shall show the date the cigarette papers and tubes were removed from the factory. A claim... THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES,...

  13. 27 CFR 40.472 - Allowance.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Allowance. 40.472 Section 40.472 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette...

  14. 27 CFR 40.472 - Allowance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Allowance. 40.472 Section 40.472 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette...

  15. How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".

    PubMed

    Bonnet, Céline

    2013-09-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products. PMID:24596873

  16. Tax Arbitrage by Colleges and Universities. A CBO Study

    ERIC Educational Resources Information Center

    Congressional Budget Office, 2010

    2010-01-01

    Colleges and universities enjoy a variety of federal tax preferences that are designed to support a broader public purpose--the advancement of higher education and research. Not only are institutions of higher learning exempt from paying federal income taxes, they also are eligible to receive tax deductible charitable contributions and allowed to…

  17. Tuition Tax Credits: Historical and Hopeful Perspective.

    ERIC Educational Resources Information Center

    Walch, Timothy

    1984-01-01

    Traces the history of the tuition tax credit campaign since the 1800s. Views the Mueller v Allen decision, which allows tax credits for public and private school expenses, as a landmark Supreme Court decision and progress toward an equitable distribution of the nation's educational resources. (DMM)

  18. Adam Smith, Religion, and Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Alexander, Kern

    1983-01-01

    Examines tuition tax credit programs in framework of Adam Smith's ideas on the economic impact of established churches. Finds that tuition tax credits would amount to state expenditures to relieve the financial burden of parochial school parents and would allow churches to invest commercially to maintain their charitable functions. (JW)

  19. 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…

  20. 26 CFR 1.6654-1 - Addition to the tax in the case of an individual.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... underpayment of estimated qualified State individual income taxes which are treated pursuant to section 6361(a..., the tax surcharge imposed by section 51), including any qualified State individual income taxes which... more qualified State individual incomes taxes, the sum of the credits allowed against such...

  1. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates...

  2. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates...

  3. Volunteer Income Tax Assistance: A Community Coalition for Financial Education and Asset Building

    ERIC Educational Resources Information Center

    Koonce, Joan; Scarrow, Andrea; Palmer, Lance

    2016-01-01

    Free tax programs, such as Volunteer Income Tax Assistance (VITA), allow recipients of the earned income tax credit (EITC) to have their returns filed for free. VITA and other free tax programs are nationwide. However, each program is distinct, and the services provided by these programs differ. This article discusses a successful and unique…

  4. The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

    PubMed Central

    Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

    2012-01-01

    Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

  5. 41 CFR 302-3.101 - As a transferred employee what relocation allowances must my agency pay or reimburse me for...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... incentives (part 302-14 of this chapter). 7. Relocation income tax allowance (RITA) (part 302-17 of this... chapter). 5. Relocation income tax allowance (RITA) (part 302-17 of this chapter) 1 5. Home marketing... chapter) 7. Relocation income tax allowance (RITA) (part 302-17 of this chapter) 1 Note to Column 1,...

  6. 41 CFR 302-3.101 - As a transferred employee what relocation allowances must my agency pay or reimburse me for...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... incentives (part 302-14 of this chapter). 7. Relocation income tax allowance (RITA) (part 302-17 of this... chapter). 5. Relocation income tax allowance (RITA) (part 302-17 of this chapter) 1 5. Home marketing... chapter) 7. Relocation income tax allowance (RITA) (part 302-17 of this chapter) 1 Note to Column 1,...

  7. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Allowance of deduction for depletion. 1.611-1 Section 1.611-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and gas...

  8. 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...

  9. 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...

  10. 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....

  11. 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...

  12. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    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 foreign corporations. 1.882-4 Section 1.882-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-4 Allowance of deductions and credits to...

  13. 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...

  14. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    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 foreign... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-4 Allowance of deductions and credits to foreign corporations. (a) Foreign corporations—(1) In general. A...

  15. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Allowance of deduction for depletion. 1.611-1 Section 1.611-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and gas...

  16. 26 CFR 1.612-2 - Allowable capital additions in case of mines.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Allowable capital additions in case of mines. 1.612-2 Section 1.612-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-2 Allowable capital...

  17. 26 CFR 1.612-2 - Allowable capital additions in case of mines.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Allowable capital additions in case of mines. 1.612-2 Section 1.612-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-2 Allowable capital additions in case of mines. (a) In...

  18. 26 CFR 1.612-1 - Basis for allowance of cost depletion.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Basis for allowance of cost depletion. 1.612-1 Section 1.612-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-1 Basis for allowance of cost depletion. (a) In general. The basis upon...

  19. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and gas wells, other natural deposits, and timber—(1) In general... of the property. In the case of other exhaustible natural resources the allowance for depletion...

  20. 26 CFR 1.612-1 - Basis for allowance of cost depletion.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Basis for allowance of cost depletion. 1.612-1 Section 1.612-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-1 Basis for allowance of...

  1. 75 FR 14442 - Federal Travel Regulation (FTR); Relocation Allowances-Relocation Income Tax Allowance (RITA) Tables

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-25

    ... Amendment 2008-04 in the Federal Register (73 FR 35952) specifying that GSA would no longer publish the RITA tables found in 41 CFR Part 301-17, Appendices A through D. The tables are instead published at http... Bulletins may be found at http://www.gsa.gov/federaltravelregulation . DATES: This notice is effective...

  2. 26 CFR 31.3402(m)-1 - Withholding allowances.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Withholding allowances. 31.3402(m)-1 Section 31.3402(m)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(m)-1 Withholding allowances. (a) General rule. An employee...

  3. 26 CFR 31.3402(m)-1 - Withholding allowances.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Withholding allowances. 31.3402(m)-1 Section 31.3402(m)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(m)-1 Withholding allowances. (a) General rule. An employee...

  4. 19 CFR 191.101 - Drawback allowance.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) DRAWBACK Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet... revenue tax upon the exportation of flavoring extracts and medicinal or toilet preparations (including... tax on flavoring extracts or medicinal or toilet preparations (including perfumery) manufactured...

  5. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged... 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...

  6. 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.

  7. State Taxes in 1967.

    ERIC Educational Resources Information Center

    Bodley, Joanne H.

    This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major…

  8. How to Set up an Effective Food Tax? Comment on “Food Taxes: A New Holy Grail?”

    PubMed Central

    Bonnet, Céline

    2013-01-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products. PMID:24596873

  9. 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…

  10. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  11. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  12. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  13. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  14. The Case for the Charitable Deduction: A Deduction, Not a Credit. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 3.

    ERIC Educational Resources Information Center

    Council for Advancement and Support of Education, Washington, DC.

    Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current…

  15. 26 CFR 1.912-2 - Exclusion of certain allowances of Foreign Service personnel.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Earned Income of Citizens of United States § 1.912-2 Exclusion of certain allowances of Foreign Service personnel. Gross income does not include... 28 of the State Department Basic Authorities Act (formerly section 914 of title IX of the...

  16. 26 CFR 1.47-1 - Recomputation of credit allowed by section 38.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Recomputation of credit allowed by section 38. 1.47-1 Section 1.47-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property §...

  17. 27 CFR 70.126 - Date of allowance of refund or credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 27 CFR 70.126 - Date of allowance of refund or credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  19. 27 CFR 70.126 - Date of allowance of refund or credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  20. 27 CFR 70.126 - Date of allowance of refund or credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  2. 26 CFR 1.170A-1 - Charitable, etc., contributions and gifts; allowance of deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Charitable, etc., contributions and gifts; allowance of deduction. 1.170A-1 Section 1.170A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) §...

  3. 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)

  4. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 2131.205-41 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT, FEDERAL EMPLOYEES... allocated to the risk charge or the service charge, are allowable costs under the FEGLI Program, including... profits taxes allocated to the risk charge or the service charge are not allowable costs....

  5. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

    The annual income tax guide is designed to familiarize parents with the tax laws that specifically affect persons with disabilities and their families. Summarized are the changes for 1988 as well as guidelines for itemized deductions, tax credits, and the deduction for dependents. (DB)

  6. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Additional credit against tax. 31.3302(b)-1... credit against tax. (a) In general. In addition to the credit against the tax allowable for contributions actually paid to State unemployment funds (see § 31.3302(a)-1), the taxpayer may be entitled to a...

  7. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Additional credit against tax. 31.3302(b)-1... credit against tax. (a) In general. In addition to the credit against the tax allowable for contributions actually paid to State unemployment funds (see § 31.3302(a)-1), the taxpayer may be entitled to a...

  8. A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

    Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

  9. Wisconsin Public Education and Property Tax Relief in the 90's.

    ERIC Educational Resources Information Center

    Busch, Carolyn; Kucharz, Karen; Odden, Allan

    1999-01-01

    Taxpayer unhappiness with increasing property taxes have prompted changes to Wisconsin's school finance system. In the midst of providing property-tax relief, the new tax base structure remains intact and allows school districts to exceed their revenue limits with a majority vote in districtwide elections. Debate is ongoing. (MLH)

  10. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 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,...

  11. 26 CFR 1.42-1 - Limitation on low-income housing credit allowed with respect to qualified low-income buildings...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or... OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-1 Limitation on low-income...

  12. Equitable renewable energy tax credits for industry

    SciTech Connect

    Short, W.

    1983-11-01

    Without tax credits, the federal tax treatment of industrial investments in conservation and solar technologies (CSTs) places them at a disadvantage with respect to conventional fuels. The costs of conventional fuel use lie mainly in the cost of the fuel itself and can be deducted from the tax base of the industrial investor at the time of the expense. However the costs of energy supplied or saved by CSTs occur primarily in the form of initial investment costs, for which the tax deductions must be spread out over several years according to a depreciation schedule. The time value of money reduces the worth of these depreciation deductions below their face value and below the value of comparable conventional fuel costs deductions. There are two obvious ways to correct this inequality: (i) allow total depreciation of CST investments in the first year (1), or (ii) grant a tax credit to CST investors. This paper addresses the issue of the size of the tax credit necessary to compensate for the delay in depreciation deductions.

  13. IRS allows unusual not-for-profit affiliation.

    PubMed

    Burda, D

    1991-04-29

    The Internal Revenue Service has approved an unusual transaction that allows a small not-for-profit hospital with a declining patient census to affiliate with a larger hospital, sell part of itself to staff physicians, maintain its tax-exempt status and stay afloat. While the IRS declined to name the hospitals involved, MODERN HEALTHCARE has discovered their identities and tracks their unconventional path toward affiliation. PMID:10110268

  14. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving. PMID:10254667

  15. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

    Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

  16. Arkansas' Disappearing Tax Base.

    ERIC Educational Resources Information Center

    Schoppmeyer, Martin; Venters, Tommy

    State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

  17. A Primer on Taxes

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

    Eight basic federal tax issues for higher education are examined: preservation of the charitable deduction; keeping the deduction without a floor; enabling all taxpayers to use the deduction; maintenance of full market value deductibility; protecting deductions from minimum tax; excluding taxation of capital gains on bequests and of scholarships;…

  18. A Graduate Tax Revisited.

    ERIC Educational Resources Information Center

    Glennerster, Howard; Merrett, Stephen; Wilson, Gail

    2003-01-01

    In light of recent policy debate concerning higher education financing in Britain, reprints this article proposing a graduate tax, with a new introduction. Discusses main arguments in favor of the tax (it would eliminate the subsidy of the meritocratic elite, provide more funds for education, be a more efficient and egalitarian form of finance,…

  19. 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…

  20. 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

  1. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 1.44-1 - Allowance of credit for purchase of new principal residence after March 12, 1975, and before...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977. 1.44-1 Section 1.44-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.44-1 Allowance of credit for purchase of...

  4. Tax secretion from peripheral blood mononuclear cells and Tax detection in plasma of patients with human T-lymphotropic virus-type 1-associated myelopathy/tropical spastic paraparesis and asymptomatic carriers.

    PubMed

    Medina, Fernando; Quintremil, Sebastián; Alberti, Carolina; Godoy, Fabián; Pando, María E; Bustamante, Andrés; Barriga, Andrés; Cartier, Luis; Puente, Javier; Tanaka, Yuetsu; Valenzuela, María A; Ramírez, Eugenio

    2016-03-01

    Human T-lymphotropic virus-type 1 (HTLV-1) is the etiologic agent of the neurologic disease HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). Tax viral protein plays a critical role in viral pathogenesis. Previous studies suggested that extracellular Tax might involve cytokine-like extracellular effects. We evaluated Tax secretion in 18 h-ex vivo peripheral blood mononuclear cells (PBMCs) cultures from 15 HAM/TSP patients and 15 asymptomatic carriers. Futhermore, Tax plasma level was evaluated from other 12 HAM/TSP patients and 10 asymptomatic carriers. Proviral load and mRNA encoding Tax were quantified by PCR and real-time RT-PCR, respectively. Intracellular Tax in CD4(+)CD25(+) cells occurred in 100% and 86.7% of HAM/TSP patients and asymptomatic carriers, respectively. Percentage of CD4(+)CD25(+) Tax+, proviral load and mRNA encoding Tax were significantly higher in HAM/TSP patients. Western blot analyses showed higher secretion levels of ubiquitinated Tax in HAM/TSP patients than in asymptomatic carriers. In HTLV-1-infected subjects, Western blot of plasma Tax showed higher levels in HAM/TSP patients than in asymptomatic carriers, whereas no Tax was found in non-infected subjects. Immunoprecipitated plasma Tax resolved on SDS-PAGE gave two major bands of 57 and 48 kDa allowing identification of Tax and Ubiquitin peptides by mass spectrometry. Relative percentage of either CD4(+)CD25(+) Tax+ cells, or Tax protein released from PBMCs, or plasma Tax, correlates neither with tax mRNA nor with proviral load. This fact could be explained by a complex regulation of Tax expression. Tax secreted from PBMCs or present in plasma could potentially become a biomarker to distinguish between HAM/TSP patients and asymptomatic carriers. PMID:26241614

  5. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Table...) Allowance of credit (1) In general (2) Credit allowance date (3) Applicable percentage (4) Amount paid...

  6. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  7. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death...

  8. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  9. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  10. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death...

  11. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  12. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  13. 41 CFR 302-3.101 - As a transferred employee what relocation allowances must my agency pay or reimburse to me?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...) 6. Home marketing incentives (part 302-14 of this chapter). 7. Relocation income tax allowance (RITA... transfer is to Alaska or Hawaii (part 302-12 of this chapter). 5. Relocation income tax allowance (RITA... (RITA) (part 302-17 of this chapter) 1 Note to Column 1, item 2: A TQSA under the DSSR may be...

  14. 41 CFR 302-3.101 - As a transferred employee what relocation allowances must my agency pay or reimburse to me?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...) 6. Home marketing incentives (part 302-14 of this chapter). 7. Relocation income tax allowance (RITA... transfer is to Alaska or Hawaii (part 302-12 of this chapter). 5. Relocation income tax allowance (RITA... (RITA) (part 302-17 of this chapter) 1 Note to Column 1, item 2: A TQSA under the DSSR may be...

  15. 41 CFR 302-3.101 - As a transferred employee what relocation allowances must my agency pay or reimburse to me?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...) 6. Home marketing incentives (part 302-14 of this chapter). 7. Relocation income tax allowance (RITA... transfer is to Alaska or Hawaii (part 302-12 of this chapter). 5. Relocation income tax allowance (RITA... (RITA) (part 302-17 of this chapter) 1 Note to Column 1, item 2: A TQSA under the DSSR may be...

  16. 27 CFR 70.262 - Limitations on allowance of credits and refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. Public Service? Tax Credits?

    ERIC Educational Resources Information Center

    Shanker, Albert

    1982-01-01

    Acknowledges the good work of private schools but resists the provision of further direct or indirect government aid to these schools. Argues that tax credits will adversely affect public education and American society. (Author/WD)

  1. 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...

  2. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  3. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  4. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  5. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  6. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false New markets tax credit. 1.45D-1 Section 1.45D-1... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a... markets tax credit under section 45D(a). (b) Allowance of credit—(1) In general. A taxpayer holding...

  7. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false New markets tax credit. 1.45D-1 Section 1.45D-1... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a... markets tax credit under section 45D(a). (b) Allowance of credit—(1) In general. A taxpayer holding...

  8. 41 CFR 302-17.8 - Rules and procedures for determining the RIT allowance in Year 2.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Federal Travel Regulation System RELOCATION ALLOWANCES MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX... calculations are provided in paragraphs (b) through (g) of this section, and in an annual Federal Travel.... It is assumed that employees will receive the benefit of allowable moving expense deductions...

  9. An Analysis of the Influence of Regional Nonresidential Expanded Tax Base Approaches to School Finance on Measures of Student and Taxpayer Equity.

    ERIC Educational Resources Information Center

    Brent, Brian O.

    1999-01-01

    Simulates effects of regional, nonresidential, expanded tax-base (ETB) school-finance approaches on measures of student and taxpayer equity for New York State. ETB plans are regressive, as they fail to decrease the variation in tax burden across districts, allowing high-wealth districts lower relative tax burdens. (23 references) (MLH)

  10. 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…

  11. The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

    ERIC Educational Resources Information Center

    Brighton, Deb; Northup, Jim

    The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

  12. Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment. NBER Working Paper No. 18525

    ERIC Educational Resources Information Center

    Samwick, Andrew A.

    2012-01-01

    Approximately 10 percent of school-age children in the United States are enrolled in private schools, relieving the financial burden on public school systems, and the taxpayers who support them, of the cost of their education. At present, the tax code does not allow families who provide this financial relief an income tax deduction, even though…

  13. Toward Market Education: Are Vouchers or Tax Credits the Better Path? Policy Analysis No. 392.

    ERIC Educational Resources Information Center

    Coulson, Andrew J.

    This paper compares voucher and tax credit programs on how well they manifest the necessary conditions for market education and allow all families to participate in that market. Voucher programs include targeted and universal programs. The tax credit proposal is a nonrefundable, education credit composed of: a parental choice credit for taxpayers…

  14. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  15. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Amounts representing taxes and interest paid to... Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing... apartment building) are situated, or (2) The interest allowable as a deduction to the corporation...

  16. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Amounts representing taxes and interest paid to... Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing... apartment building) are situated, or (2) The interest allowable as a deduction to the corporation...

  17. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Amounts representing taxes and interest paid to... Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing... apartment building) are situated, or (2) The interest allowable as a deduction to the corporation...

  18. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  19. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  20. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  1. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  2. 48 CFR 52.229-9 - Taxes-Cost-Reimbursement Contracts With Foreign Governments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Government of __ , or from which any subcontractor under this contract is exempt under the laws of __ , shall not constitute an allowable cost under this contract. (b) If any subcontractor obtains a foreign tax... 26, U.S.C.) because of the payment of any tax or duty that was reimbursed under this contract,...

  3. 48 CFR 52.229-9 - Taxes-Cost-Reimbursement Contracts With Foreign Governments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Government of __ , or from which any subcontractor under this contract is exempt under the laws of __ , shall not constitute an allowable cost under this contract. (b) If any subcontractor obtains a foreign tax... 26, U.S.C.) because of the payment of any tax or duty that was reimbursed under this contract,...

  4. Do Property-Tax Caps Work? Lessons for New Jersey from Massachusetts. Civic Report No. 62

    ERIC Educational Resources Information Center

    Barro, Josh

    2010-01-01

    New Jersey is considering a tax reform called "Cap 2.5," under which a municipality's tax levy on existing property could not grow more than 2.5 percent in any year, unless its voters pass a referendum allowing a greater increase. This reform is similar to Massachusetts's Proposition 2.5, which that state adopted in 1980. New Jersey lawmakers may…

  5. Rethinking the Affordable Care Act's "Cadillac tax": A More Equitable Way to Encourage "Chevy" Consumption.

    PubMed

    Nowak, Sarah; Eibner, Christine

    2015-12-01

    The Affordable Care Act's "Cadillac tax" will apply a 40 percent excise tax on total employer health insurance premiums in excess of $10,200 for single coverage and $27,500 for family coverage, starting in 2018. Employer spending on premiums is currently excluded from income and payroll taxes. Economists argue that this encourages overconsumption of health care, favors high-income workers, and reduces federal revenue. This issue brief suggests that the Cadillac tax is a "blunt instrument" for addressing these concerns because it will affect workers on a rolling timetable, does relatively little to address the regressive nature of the current exclusion, and may penalize firms and workers for cost variation that is outside their control. Replacing the current exclusion with tax credits for employer coverage that scale inversely with income might allow for regional adjustments in health care costs and eliminate aspects of the tax exclusion that favor high-income over low-income workers. PMID:26702468

  6. 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...

  7. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January...

  8. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax....

  9. 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…

  10. 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...

  11. 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 lesson…

  12. 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)

  13. 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.

  14. 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)

  15. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Keener, Sandra C.

    1992-01-01

    This annual guide to income tax for parents of children with disabilities covers organizing records; avoiding audits; deducting medical expenses; and considering the impact of recent changes in medical expenses, Social Security numbers for children, child care, earned income credit, and deduction for dependents. (DB)

  16. 27 CFR 46.5 - Conditions to allowance of credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. Korea's 2015 cigarette tax increases.

    PubMed

    Cherukupalli, Rajeev

    2016-03-01

    South Korea increased tobacco taxes in 2015 after a 10-year gap. This commentary suggests two lessons for public finance practitioners. Substantive tax increases are crucial to reducing tobacco use; particularly where prices are demonstrably lower and prevalence higher in comparison to other countries ranked similarly on economic development indicators. Second, as a rule of thumb, governments cannot afford to neglect the annual increases that ensure that tobacco taxes do not lose their efficacy over time. PMID:25673328

  19. Vietnam recommended dietary allowances 2007.

    PubMed

    Khan, Nguyen Cong; Hoan, Pham Van

    2008-01-01

    It has been well acknowledged that Vietnam is undergoing a nutrition transition. With a rapid change in the country's reform and economic growth, food supply at the macronutrient level has improved. Changes of the Vietnamese diet include significantly more foods of animal origin, and an increase of fat/oils, and ripe fruits. Consequently, nutritional problems in Vietnam now include not only malnutrition but also overweight/obesity, metabolic syndrome and other chronic diseases related to nutrition and lifestyles. The recognition of these shifts, which is also associated with morbidity and mortality, was a major factor in the need to review and update the Recommended Dietary Allowances (RDA) for the Vietnamese population. This revised RDA established an important science-based tool for evaluation of nutrition adequacy, for teaching, and for scientific communications within Vietnam. It is expected that the 2007 Vietnam RDA and its conversion to food-based dietary guidelines will facilitate education to the public, as well as the policy implementation of programs for prevention of non-communicable chronic diseases and addressing the double burden of both under and over nutrition. PMID:18460440

  20. 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

  1. Corrective Taxes and Cigarette Characteristics.

    PubMed

    Calcott, Paul; Petkov, Vladimir

    2016-07-01

    If cigarette design was exogenous, inefficiencies arising from smoking could be addressed either with a tax per packet or with an ad valorem tax. However, it is well known that the consequences of these two instruments differ when product characteristics are endogenous. We consider three such characteristics: nicotine, tar, and flavor. Implementation of the first-best social optimum typically requires the capacity to tax or regulate harmful ingredients. Without such a capacity, the next-best policy often combines a per-unit tax on cigarettes with an ad valorem subsidy. Copyright © 2015 John Wiley & Sons, Ltd. PMID:25919448

  2. 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

  3. The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

    PubMed

    Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

    2015-07-01

    The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities. PMID:26085486

  4. 77 FR 71131 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-29

    ...In this document, the Commission adopts rules to create a Do- Not-Call registry for public safety answering points (PSAPs) as required by the ``Middle Class Tax Relief and Job Creation Act of 2012'' (Tax Relief Act). Specifically, section 6507 of the Tax Relief Act requires the Commission, among other things, to establish a registry that allows PSAPs to register telephone numbers on a Do-Not-......

  5. 77 FR 37362 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-21

    ...In this document, the Commission initiates a proceeding to create a Do-Not-Call registry for public safety answering points (PSAPs) as required by the ``Middle Class Tax Relief and Job Creation Act of 2012'' (Tax Relief Act). Specifically, section 6507 of the Tax Relief Act requires the Commission, among other things, to establish a registry that allows PSAPs to register telephone numbers on a......

  6. 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…

  7. Expanding Choice: Tax Credits and Educational Access in Montana

    ERIC Educational Resources Information Center

    Carpenter, Dick M., II; Ross, John K.

    2009-01-01

    The evidence advanced in this report demonstrates that using tax credits to fund scholarships for students is both well-established and sound practice. Three existing credits allow taxpayer funds to flow to faith-based organizations, and one of those, the Qualified Endowment Credit, rewards contributions to more than a thousand charitable…

  8. Effects on Funding Equity of the Arizona Tax Credit Law.

    ERIC Educational Resources Information Center

    Wilson, Glen Y.

    2000-01-01

    Examined the results from the first year (1998) of the Arizona Education Tax Credit program, a law that allows individuals a dollar-for-dollar credit up to $500 for donations to private schools and a credit up to $200 for donations to public schools. Concludes that the credit increases educational inequity in Arizona, where those who are well off…

  9. A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

    Georgia is one of seven states that currently allow tax credits for scholarships to private schools. Georgia's law was enacted in May 2008 in order to assist low income students to transfer out of low performing public schools. Operations under the new act began in late 2008. The law permits taxpayers in Georgia to reduce their annual state taxes…

  10. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  11. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees §...

  12. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on...

  13. Future Tuition Tax Credit Legislation.

    ERIC Educational Resources Information Center

    Wood, R. Craig

    1983-01-01

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

  14. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail; And Others

    1987-01-01

    As a result of the new tax law, many tax benefits have been reduced or eliminated, creating a number of financial challenges to colleges and universities. Most major sources of revenue are impaired, while some expenditures are likely to increase. Fund-raising methods, operating costs, and tuition payments will change. (MSE)

  15. The Tax Break's Double Bind.

    ERIC Educational Resources Information Center

    Milner, Jeffrey L.; And Others

    1990-01-01

    Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

  16. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

  17. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  18. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  19. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  20. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  1. 26 CFR 301.6362-3 - Qualified resident tax which is a percentage of Federal tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Qualified resident tax which is a percentage of Federal tax. 301.6362-3 Section 301.6362-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Collection of Taxes § 301.6362-3 Qualified resident tax which is a percentage of Federal tax. (a) In...

  2. P.L. 95-618, "Energy Tax Act" (1978)

    SciTech Connect

    2011-12-13

    Amends the Internal Revenue Code to allow an income tax credit to an individual for an amount equal to the sum of: (1) 15 percent of the energy conservation expenditures up to a maximum of $2,000; and (2) 30 percent of qualified renewable energy source expenditures for solar, wind, and geothermal energy equipment as does not exceed $2,000 plus 20 percent of such expenditures as exceeds $2,000 but does not exceed $10,000. Provides for a credit carryover to the extent that such credit exceeds the taxpayer's tax liability.

  3. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  4. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  5. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  6. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  7. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

    Five papers are provided from a symposium organized to present several economic studies relating to income tax structure and reform in agriculture. "Toward an Optimal Income Tax Policy for Southern and U.S. Agriculture" (Harold F. Breimyer) is a structured argument for comprehensive tax reform that increases the equity of the income tax system…

  8. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  9. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 20 2012-04-01 2012-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  10. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  11. Accounting for product substitution in the analysis of food taxes targeting obesity.

    PubMed

    Miao, Zhen; Beghin, John C; Jensen, Helen H

    2013-11-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. We calibrate this demand system approach using recent food intake data and existing estimates of price and income elasticities of demand. The demand system accounts for both the within-food group substitution and the substitution across these groups. Simulations of taxes on added sugars and solid fat show that the tax impact on consumption patterns is understated and the induced welfare loss is overstated when not allowing for the substitution possibilities within food groups. PMID:23192837

  12. "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. PMID:26919201

  13. "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

  14. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

    PubMed Central

    Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

    2015-01-01

    Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

  15. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... carryforward net operating losses and carryforward investment tax credits expected to reduce future taxes... carryforward net operating losses and carryforward investment tax credits previously recorded in this...

  16. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

    ... COMMISSION WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC... Act. Applicants: WNC Tax Credits 38, LLC (``Fund 38'') and WNC Tax Credits 39, LLC (``Fund 39'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the...

  17. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax Credits 41, LLC (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax...

  18. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of income taxes. (a) In general....

  19. 5 CFR 591.305 - Allowance rates.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Allowance rates. 591.305 Section 591.305 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS ALLOWANCES AND DIFFERENTIALS Allowance Based on Duty at Remote Worksites § 591.305 Allowance rates. (a) General. An allowance rate may not exceed $10 a day....

  20. The School Property Tax Reconsidered.

    ERIC Educational Resources Information Center

    Jones, Thomas

    1978-01-01

    The error of school finance reform has been to tie educational equity and efficiency considerations to equalization of the local tax base. An alternative strategy would center on the cost and quality of each district's program. (Author/IRT)

  1. New Federalism, Taxes, and Cities.

    ERIC Educational Resources Information Center

    Kaplan, Marshall

    1982-01-01

    Discusses how recent changes in federal policies have adversely affected cities. Modifications of the state block grant system, tax laws, reductions in federal support for welfare programs, and a massive federal debt have all hurt urban economies. (AM)

  2. Crude oil produced by church not exempt from windfall profit tax

    SciTech Connect

    Not Available

    1985-09-01

    Private Letter Ruling 8515003 does not exempt crude oil produced by an agency of a convention of churches from the windfall profits tax. The Internal Revenue Service concluded that not all of the proceeds were dedicated for the benefit of a qualifying charitable organization since some went to build a home for the elderly, although some went to fund educational scholarships. The Code does not allow partial tax exemptions.

  3. 49 CFR 266.11 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 4 2010-10-01 2010-10-01 false Allowable costs. 266.11 Section 266.11... TRANSPORTATION ACT § 266.11 Allowable costs. Allowable costs include only the following costs which are properly allocable to the work performed: Planning and program operation costs which are allowed under...

  4. 46 CFR 154.421 - Allowable stress.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 5 2011-10-01 2011-10-01 false Allowable stress. 154.421 Section 154.421 Shipping COAST... § 154.421 Allowable stress. The allowable stress for the integral tank structure must meet the American Bureau of Shipping's allowable stress for the vessel's hull published in “Rules for Building and...

  5. 46 CFR 154.421 - Allowable stress.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 5 2014-10-01 2014-10-01 false Allowable stress. 154.421 Section 154.421 Shipping COAST... § 154.421 Allowable stress. The allowable stress for the integral tank structure must meet the American Bureau of Shipping's allowable stress for the vessel's hull published in “Rules for Building and...

  6. 46 CFR 154.421 - Allowable stress.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 5 2013-10-01 2013-10-01 false Allowable stress. 154.421 Section 154.421 Shipping COAST... § 154.421 Allowable stress. The allowable stress for the integral tank structure must meet the American Bureau of Shipping's allowable stress for the vessel's hull published in “Rules for Building and...

  7. 46 CFR 154.421 - Allowable stress.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 5 2012-10-01 2012-10-01 false Allowable stress. 154.421 Section 154.421 Shipping COAST... § 154.421 Allowable stress. The allowable stress for the integral tank structure must meet the American Bureau of Shipping's allowable stress for the vessel's hull published in “Rules for Building and...

  8. 46 CFR 154.421 - Allowable stress.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 5 2010-10-01 2010-10-01 false Allowable stress. 154.421 Section 154.421 Shipping COAST... § 154.421 Allowable stress. The allowable stress for the integral tank structure must meet the American Bureau of Shipping's allowable stress for the vessel's hull published in “Rules for Building and...

  9. 46 CFR 154.440 - Allowable stress.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 5 2010-10-01 2010-10-01 false Allowable stress. 154.440 Section 154.440 Shipping COAST... Tank Type A § 154.440 Allowable stress. (a) The allowable stresses for an independent tank type A must... Commandant (CG-522). (b) A greater allowable stress than required in paragraph (a)(1) of this section may...

  10. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees §...

  11. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  12. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  13. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  14. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable...

  15. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers §...

  16. 26 CFR 1.56A-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) or by reason of a special rate of tax (such as the rate of tax on corporate capital gains). The tax... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Imposition of tax. 1.56A-1 Section 1.56A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES...

  17. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files...

  18. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

    Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

  19. Massachusetts Taxes: A Factual Guide to Future Action.

    ERIC Educational Resources Information Center

    Massachusetts Advisory Council on Education, Boston.

    Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

  20. State and Local Tax Performance, 1981 (Basic Tabulations).

    ERIC Educational Resources Information Center

    Quindry, Kenneth E.; Schoening, Niles C.

    Fiscal year 1981 state and local tax performance data are presented, which indicate comparative utilization of taxable resources. Estimates are provided of tax ability for 15 major taxes and total taxes, and tax ability to tax collections for the 50 states and their subdivisions is compared. Tables include the following: population, personal…

  1. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1... section 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal...

  2. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1... section 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal...

  3. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay the tax with his own funds. He will use the Management System Card for follow-up of delinquent taxes....

  4. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal...

  5. 26 CFR 301.6682-1 - False information with respect to withholding allowances based on itemized deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false False information with respect to withholding allowances based on itemized deductions. 301.6682-1 Section 301.6682-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Additions to the Tax, Additional...

  6. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... return in good faith and such return indicates no tax liability with respect to such tax on the part of... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 53.6651-1 Section 53.6651-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  7. Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

    This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

  8. 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…

  9. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  10. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  11. 76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...This document contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax...

  12. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign taxes). See §§ 29.131-1 to 29.131-10 of Regulations 111 (26 CFR 1949 ed. Supps. 29.131-1 to 29.131... (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...

  13. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  14. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  15. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  16. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  17. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  18. Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

    ERIC Educational Resources Information Center

    Hauptman, Arthur M.; Gladieux, Lawrence E.

    The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

  19. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  20. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  1. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  2. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  3. 27 CFR 70.96 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...

  4. The potential role of a carbon tax in U.S. fiscal reform

    SciTech Connect

    McKibbin, Warwick; Morris, Adele; Wilcoxen, Peter; Cai, Yiyong

    2012-07-24

    This paper examines fiscal reform options in the United States with an intertemporal computable general equilibrium model of the world economy called G-Cubed. Six policy scenarios explore two overarching issues: (1) the effects of a carbon tax under alternative assumptions about the use of the resulting revenue, and (2) the effects of alternative measures that could be used to reduce the budget deficit. We examine a simple excise tax on the carbon content of fossil fuels in the U.S. energy sector starting immediately at $15 per metric ton of carbon dioxide (CO2) and rising at 4 percent above inflation each year through 2050. We investigate policies that allow the revenue from the illustrative carbon tax to reduce the long run federal budget deficit or the marginal tax rates on labor and capital income. We also compare the carbon tax to other means of reducing the deficit by the same amount. We find that the carbon tax will raise considerable revenue: $80 billion at the outset, rising to $170 billion in 2030 and $310 billion by 2050. It also significantly reduces U.S. CO2 emissions by an amount that is largely independent of the use of the revenue. By 2050, annual CO2 emissions fall by 2.5 billion metric tons (BMT), or 34 percent, relative to baseline, and cumulative emissions fall by 40 BMT through 2050. The use of the revenue affects both broad economic impacts and the composition of GDP across consumption, investment and net exports. In most scenarios, the carbon tax lowers GDP slightly, reduces investment and exports, and increases imports. The effect on consumption varies across policies and can be positive if households receive the revenue as a lump sum transfer. Using the revenue for a capital tax cut, however, is significantly different than the other policies. In that case, investment booms, employment rises, consumption declines slightly, imports increase, and overall GDP rises significantly relative to baseline through about 2040. Thus, a tax reform that

  5. [VOCs tax policy on China's economy development].

    PubMed

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary. PMID:22468510

  6. 26 CFR 1.194-2 - Amount of deduction allowable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....194-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... parent corporation shall file a separate statement attached to the income tax return on which an election... part of the deduction under section 194 shall file a separate statement attached to the income...

  7. 38 CFR 3.810 - Clothing allowance.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... clothing allowance; multiple types of garments affected. A veteran is entitled to an annual clothing...) Two clothing allowances; single type of garment affected. A veteran is entitled to two annual...

  8. 38 CFR 3.810 - Clothing allowance.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... clothing allowance; multiple types of garments affected. A veteran is entitled to an annual clothing...) Two clothing allowances; single type of garment affected. A veteran is entitled to two annual...

  9. 38 CFR 3.810 - Clothing allowance.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... clothing allowance; multiple types of garments affected. A veteran is entitled to an annual clothing...) Two clothing allowances; single type of garment affected. A veteran is entitled to two annual...

  10. Household After-Tax Incomes 1985.

    ERIC Educational Resources Information Center

    Nelson, Charles T.

    1987-01-01

    In 1985, mean after-tax household income increased faster than inflation for the fourth consecutive year. Mean household income after taxes was $22,650 in 1985, up by 0.9 percent over the 1984 figure. Mean household income before taxes ($29,070) increased by 1.3 percent after adjusting for inflation. The mean after-tax incomes of both White…

  11. 45 CFR 1157.22 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... named in OBM Circular A-122 as not subject to that circular 48 CFR part 31. Contract Cost Principles and... 45 Public Welfare 3 2010-10-01 2010-10-01 false Allowable costs. 1157.22 Section 1157.22 Public... Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for: (1) The allowable...

  12. 50 CFR 85.41 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... applicable Federal cost principles in 43 CFR 12.60(b). Purchase of informational signs, program signs, and... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Allowable costs. 85.41 Section 85.41... Use/Acceptance of Funds § 85.41 Allowable costs. (a) Allowable grant costs are limited to those...

  13. 34 CFR 304.21 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Grantee § 304.21 Allowable costs. In addition to the allowable costs established in the Education Department General Administrative Regulations in 34 CFR 75.530 through 75.562, the following items are... 34 Education 2 2010-07-01 2010-07-01 false Allowable costs. 304.21 Section 304.21...

  14. 45 CFR 1180.56 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Allowable costs. 1180.56 Section 1180.56 Public... by a Grantee General Administrative Responsibilities § 1180.56 Allowable costs. (a) Determination of costs allowable under a grant is made in accordance with government-wide cost principles in...

  15. 42 CFR 417.534 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Allowable costs. 417.534 Section 417.534 Public... PLANS Medicare Payment: Cost Basis § 417.534 Allowable costs. (a) Definition—Allowable costs means the direct and indirect costs, including normal standby costs incurred by the HMO or CMP, that are proper...

  16. 42 CFR 417.802 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Allowable costs. 417.802 Section 417.802 Public... PLANS Health Care Prepayment Plans § 417.802 Allowable costs. (a) General rule. The costs that are considered allowable for HCPP reimbursement are the same as those for reasonable cost HMOs and CMPs...

  17. 32 CFR 34.17 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... organizations, is to be determined in accordance with: (1) The for-profit cost principles in 48 CFR parts 31 and.... (3) Hospitals. Allowability is determined in accordance with the provisions of 45 CFR part 74... Financial and Program Management § 34.17 Allowable costs. Allowability of costs shall be determined...

  18. 44 CFR 206.228 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Allowable costs. General policies for determining allowable costs are established in 44 CFR 13.22. Exceptions to those policies as allowed in 44 CFR 13.4 and 13.6 are explained below. (a) Eligible direct... costs for major disasters and emergencies will be paid in accordance with 44 CFR part 207. (b)...

  19. 32 CFR 34.17 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... organizations, is to be determined in accordance with: (1) The for-profit cost principles in 48 CFR parts 31 and.... (3) Hospitals. Allowability is determined in accordance with the provisions of 45 CFR part 74... Financial and Program Management § 34.17 Allowable costs. Allowability of costs shall be determined...

  20. 44 CFR 206.439 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Allowable costs. (a) General requirements for determining allowable costs are established in 44 CFR 13.22. Exceptions to those requirements as allowed in 44 CFR 13.4 and 13.6 are explained in paragraph (b) of this... CFR part 207. (c) Pre-award costs. FEMA may fund eligible pre-award planning or project costs at...

  1. 44 CFR 206.439 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Allowable costs. (a) General requirements for determining allowable costs are established in 44 CFR 13.22. Exceptions to those requirements as allowed in 44 CFR 13.4 and 13.6 are explained in paragraph (b) of this... CFR part 207. (c) Pre-award costs. FEMA may fund eligible pre-award planning or project costs at...

  2. 44 CFR 206.228 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Allowable costs. General policies for determining allowable costs are established in 44 CFR 13.22. Exceptions to those policies as allowed in 44 CFR 13.4 and 13.6 are explained below. (a) Eligible direct... costs for major disasters and emergencies will be paid in accordance with 44 CFR part 207. (b)...

  3. 44 CFR 204.63 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ....63 Allowable costs. 44 CFR 13.22 establishes general policies for determining allowable costs. (a) We will reimburse direct costs for the administration of a fire management assistance grant under 44 CFR... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Allowable costs....

  4. 44 CFR 204.63 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ....63 Allowable costs. 44 CFR 13.22 establishes general policies for determining allowable costs. (a) We will reimburse direct costs for the administration of a fire management assistance grant under 44 CFR... 44 Emergency Management and Assistance 1 2011-10-01 2011-10-01 false Allowable costs....

  5. 46 CFR 154.447 - Allowable stress.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 5 2011-10-01 2011-10-01 false Allowable stress. 154.447 Section 154.447 Shipping COAST... Tank Type B § 154.447 Allowable stress. (a) An independent tank type B designed from bodies of revolution must have allowable stresses 3 determined by the following formulae: 3 See Appendix B for...

  6. 46 CFR 154.428 - Allowable stress.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 5 2011-10-01 2011-10-01 false Allowable stress. 154.428 Section 154.428 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) CERTAIN BULK DANGEROUS CARGOES SAFETY STANDARDS FOR... § 154.428 Allowable stress. The membrane tank and the supporting insulation must have allowable...

  7. 20 CFR 632.258 - Allowable activities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Allowable activities. 632.258 Section 632.258 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR INDIAN AND NATIVE AMERICAN EMPLOYMENT AND TRAINING PROGRAMS Summer Youth Employment and Training Programs § 632.258 Allowable activities. Allowable activities are...

  8. 34 CFR 80.22 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting standards that comply... 34 Education 1 2013-07-01 2013-07-01 false Allowable costs. 80.22 Section 80.22 Education Office... Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for: (1) The allowable...

  9. 34 CFR 80.22 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting standards that comply... 34 Education 1 2014-07-01 2014-07-01 false Allowable costs. 80.22 Section 80.22 Education Office... Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for: (1) The allowable...

  10. 42 CFR 417.534 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 3 2012-10-01 2012-10-01 false Allowable costs. 417.534 Section 417.534 Public... PREPAYMENT PLANS Medicare Payment: Cost Basis § 417.534 Allowable costs. (a) Definition—Allowable costs means the direct and indirect costs, including normal standby costs incurred by the HMO or CMP, that...

  11. 34 CFR 80.22 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting standards that comply... 34 Education 1 2011-07-01 2011-07-01 false Allowable costs. 80.22 Section 80.22 Education Office... Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for: (1) The allowable...

  12. 34 CFR 304.21 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Grantee § 304.21 Allowable costs. In addition to the allowable costs established in the Education Department General Administrative Regulations in 34 CFR 75.530 through 75.562, the following items are... 34 Education 2 2012-07-01 2012-07-01 false Allowable costs. 304.21 Section 304.21...

  13. 34 CFR 675.33 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 3 2011-07-01 2011-07-01 false Allowable costs. 675.33 Section 675.33 Education... costs. (a)(1) Allowable and unallowable costs. Except as provided in paragraph (a)(2) of this section, costs reasonably related to carrying out the programs described in § 675.32 are allowable. (2)...

  14. 34 CFR 675.33 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 3 2012-07-01 2012-07-01 false Allowable costs. 675.33 Section 675.33 Education... costs. (a)(1) Allowable and unallowable costs. Except as provided in paragraph (a)(2) of this section, costs reasonably related to carrying out the programs described in § 675.32 are allowable. (2)...

  15. 45 CFR 1157.22 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... named in OBM Circular A-122 as not subject to that circular 48 CFR part 31. Contract Cost Principles and... 45 Public Welfare 3 2013-10-01 2013-10-01 false Allowable costs. 1157.22 Section 1157.22 Public... Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for: (1) The allowable...

  16. 34 CFR 304.21 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Grantee § 304.21 Allowable costs. In addition to the allowable costs established in the Education Department General Administrative Regulations in 34 CFR 75.530 through 75.562, the following items are... 34 Education 2 2011-07-01 2010-07-01 true Allowable costs. 304.21 Section 304.21...

  17. 46 CFR 154.447 - Allowable stress.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 5 2013-10-01 2013-10-01 false Allowable stress. 154.447 Section 154.447 Shipping COAST... Tank Type B § 154.447 Allowable stress. (a) An independent tank type B designed from bodies of revolution must have allowable stresses 3 determined by the following formulae: 3 See Appendix B for...

  18. 46 CFR 154.447 - Allowable stress.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 5 2014-10-01 2014-10-01 false Allowable stress. 154.447 Section 154.447 Shipping COAST... Tank Type B § 154.447 Allowable stress. (a) An independent tank type B designed from bodies of revolution must have allowable stresses 3 determined by the following formulae: 3 See Appendix B for...

  19. 46 CFR 154.447 - Allowable stress.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 5 2012-10-01 2012-10-01 false Allowable stress. 154.447 Section 154.447 Shipping COAST... Tank Type B § 154.447 Allowable stress. (a) An independent tank type B designed from bodies of revolution must have allowable stresses 3 determined by the following formulae: 3 See Appendix B for...

  20. 46 CFR 154.428 - Allowable stress.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 5 2013-10-01 2013-10-01 false Allowable stress. 154.428 Section 154.428 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) CERTAIN BULK DANGEROUS CARGOES SAFETY STANDARDS FOR... § 154.428 Allowable stress. The membrane tank and the supporting insulation must have allowable...

  1. 46 CFR 154.428 - Allowable stress.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 5 2012-10-01 2012-10-01 false Allowable stress. 154.428 Section 154.428 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) CERTAIN BULK DANGEROUS CARGOES SAFETY STANDARDS FOR... § 154.428 Allowable stress. The membrane tank and the supporting insulation must have allowable...

  2. 46 CFR 154.428 - Allowable stress.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 5 2014-10-01 2014-10-01 false Allowable stress. 154.428 Section 154.428 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) CERTAIN BULK DANGEROUS CARGOES SAFETY STANDARDS FOR... § 154.428 Allowable stress. The membrane tank and the supporting insulation must have allowable...

  3. 20 CFR 211.8 - Displacement allowance.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Displacement allowance. 211.8 Section 211.8 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT CREDITABLE RAILROAD COMPENSATION § 211.8 Displacement allowance. An allowance paid to an employee because he has...

  4. 20 CFR 211.8 - Displacement allowance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Displacement allowance. 211.8 Section 211.8 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT CREDITABLE RAILROAD COMPENSATION § 211.8 Displacement allowance. An allowance paid to an employee because he has...

  5. 20 CFR 211.8 - Displacement allowance.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Displacement allowance. 211.8 Section 211.8 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT CREDITABLE RAILROAD COMPENSATION § 211.8 Displacement allowance. An allowance paid to an employee because he has...

  6. 20 CFR 211.8 - Displacement allowance.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Displacement allowance. 211.8 Section 211.8 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT CREDITABLE RAILROAD COMPENSATION § 211.8 Displacement allowance. An allowance paid to an employee because he has...

  7. 20 CFR 211.8 - Displacement allowance.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Displacement allowance. 211.8 Section 211.8 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT CREDITABLE RAILROAD COMPENSATION § 211.8 Displacement allowance. An allowance paid to an employee because he has...

  8. 44 CFR 204.63 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ....63 Allowable costs. 44 CFR 13.22 establishes general policies for determining allowable costs. (a) We will reimburse direct costs for the administration of a fire management assistance grant under 44 CFR... 44 Emergency Management and Assistance 1 2012-10-01 2011-10-01 true Allowable costs....

  9. 44 CFR 206.228 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Allowable costs. General policies for determining allowable costs are established in 44 CFR 13.22. Exceptions to those policies as allowed in 44 CFR 13.4 and 13.6 are explained below. (a) Eligible direct... accordance with 44 CFR part 207. (b)...

  10. 44 CFR 206.439 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Allowable costs. (a) General requirements for determining allowable costs are established in 44 CFR 13.22. Exceptions to those requirements as allowed in 44 CFR 13.4 and 13.6 are explained in paragraph (b) of this... CFR part 207. (c) Pre-award costs. FEMA may fund eligible pre-award planning or project costs at...

  11. 44 CFR 204.63 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ....63 Allowable costs. 44 CFR 13.22 establishes general policies for determining allowable costs. (a) We will reimburse direct costs for the administration of a fire management assistance grant under 44 CFR... 44 Emergency Management and Assistance 1 2014-10-01 2014-10-01 false Allowable costs....

  12. 44 CFR 206.228 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Allowable costs. General policies for determining allowable costs are established in 44 CFR 13.22. Exceptions to those policies as allowed in 44 CFR 13.4 and 13.6 are explained below. (a) Eligible direct... costs for major disasters and emergencies will be paid in accordance with 44 CFR part 207. (b)...

  13. 44 CFR 206.439 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Allowable costs. (a) General requirements for determining allowable costs are established in 44 CFR 13.22. Exceptions to those requirements as allowed in 44 CFR 13.4 and 13.6 are explained in paragraph (b) of this... CFR part 207. (c) Pre-award costs. FEMA may fund eligible pre-award planning or project costs at...

  14. 44 CFR 204.63 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ....63 Allowable costs. 44 CFR 13.22 establishes general policies for determining allowable costs. (a) We will reimburse direct costs for the administration of a fire management assistance grant under 44 CFR... 44 Emergency Management and Assistance 1 2013-10-01 2013-10-01 false Allowable costs....

  15. 44 CFR 206.439 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Allowable costs. (a) General requirements for determining allowable costs are established in 44 CFR 13.22. Exceptions to those requirements as allowed in 44 CFR 13.4 and 13.6 are explained in paragraph (b) of this... CFR part 207. (c) Pre-award costs. FEMA may fund eligible pre-award planning or project costs at...

  16. 46 CFR 154.428 - Allowable stress.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 5 2010-10-01 2010-10-01 false Allowable stress. 154.428 Section 154.428 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) CERTAIN BULK DANGEROUS CARGOES SAFETY STANDARDS FOR... § 154.428 Allowable stress. The membrane tank and the supporting insulation must have allowable...

  17. 46 CFR 154.447 - Allowable stress.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 5 2010-10-01 2010-10-01 false Allowable stress. 154.447 Section 154.447 Shipping COAST... Tank Type B § 154.447 Allowable stress. (a) An independent tank type B designed from bodies of revolution must have allowable stresses 3 determined by the following formulae: 3 See Appendix B for...

  18. 44 CFR 206.228 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Allowable costs. General policies for determining allowable costs are established in 44 CFR 13.22. Exceptions to those policies as allowed in 44 CFR 13.4 and 13.6 are explained below. (a) Eligible direct... accordance with 44 CFR part 207. (b)...

  19. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations. 1.6302-1 Section 1.6302-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions §...

  20. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  1. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  2. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  3. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  4. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  5. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  6. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  7. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  8. Taxes; Business Education: 6463.02.

    ERIC Educational Resources Information Center

    Luksa, Cecelia

    This course explores questions of why we have taxes and how they benefit people. Various other taxes (local, State and Federal, property, income, excise, and inheritance taxes) are dealt with. There is no specific prerequisite for this course, but it is recommended that students enroll in other consumer economics and business mathematics courses…

  9. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  10. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  11. 14 CFR § 1260.64 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  12. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  13. 27 CFR 19.905 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Taxes. 19.905 Section 19.905 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use § 19.905 Taxes. Distilled...

  14. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  15. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding...

  16. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  17. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonoperating taxes. 32.7400 Section 32.7400... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7400 Nonoperating taxes. This account shall include taxes arising from activities which are not a part of the central...

  18. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  19. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  20. 32 CFR 239.12 - Tax Documentation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Tax Documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax Documentation. For disbursed funds, tax documents will be certified by HQUSACE Finance Center, and distributed to applicants and...

  1. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  2. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  3. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  4. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  5. Income Tax Policy and Charitable Giving

    ERIC Educational Resources Information Center

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

  6. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  7. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  8. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  9. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  10. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  11. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 20 2013-04-01 2013-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of...

  12. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 20 2014-04-01 2014-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of...

  13. Solar age 1984 state tax credit survey

    SciTech Connect

    Malloy, M.

    1984-06-01

    Twenty-nine states offer income tax credits for solar purchases as of April 10, 1984. Information on contacts, credit/sector, maximum credit/sector, eligible technologies, and expiration dates for these tax credits for each state is charted. Action in the legislatures which will affect tax credits is discussed and some of the more unique incentives are highlighted.

  14. The effects of a soft drink tax in the UK.

    PubMed

    Tiffin, Richard; Kehlbacher, Ariane; Salois, Matthew

    2015-05-01

    The majority of the UK population is either overweight or obese. Health economists, nutritionists and doctors are calling for the UK to follow the example of other European countries and introduce a tax on soft drinks as a result of the perception that high intakes contribute to diet-related disease. We use a demand model estimated with household-level data on beverage purchases in the UK to investigate the effects of a tax on soft drink consumption. The model is a Quadratic Almost Ideal Demand System, and censoring is handled by applying a double hurdle. Separate models are estimated for low, moderate and high consumers to allow for a differential impact on consumption between these groups. Applying different hypothetical tax rates, we conclude that understanding the nature of substitute/complement relationships is crucial in designing an effective policy as these relationships differ between consumers depending on their consumption level. The overall impact of a soft drink tax on calorie consumption is likely to be small. PMID:24677314

  15. Property Tax Restrictions on School Board Taxing Authority in Pennsylvania

    ERIC Educational Resources Information Center

    Shrom, Timothy J.; Hartman, William

    2014-01-01

    The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the…

  16. 14 CFR 1273.22 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CFR part 31, Contract Cost Principles and Procedures, or uniform cost accounting standards that comply...) The allowable costs of the grantees, subgrantees and cost-type contractors, including allowable costs in the form of payments to fixed-price contractors; and (2) Reasonable fees or profit to...

  17. 28 CFR 66.22 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... than a hospital and an organization named in OBM Circular A-122 as not subject to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting standards that comply with... allowable costs of the grantees, subgrantees and cost-type contractors, including allowable costs in...

  18. Allocation of Allowances and Associated Family Practices.

    ERIC Educational Resources Information Center

    Kerr, M. Kaye; Cheadle, Tannis

    This study gathered information on general family practices concerning allowances given to children, parental reasons for the provision of allowances, the bases for their administration, and the frequency of conflicts generated around them. The subjects were 81 parents of elementary school children in a midwest Canadian city. Subjects completed…

  19. 45 CFR 1174.22 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... than a hospital and an organization named in OBM Circular A-122 as not subject to that circular 48 CFR... 45 Public Welfare 3 2010-10-01 2010-10-01 false Allowable costs. 1174.22 Section 1174.22 Public....22 Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for: (1)...

  20. 29 CFR 1470.22 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting... 29 Labor 4 2010-07-01 2010-07-01 false Allowable costs. 1470.22 Section 1470.22 Labor Regulations... Financial Administration § 1470.22 Allowable costs. (a) Limitation on use of funds. Grant funds may be...

  1. 45 CFR 602.22 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting standards that comply... 45 Public Welfare 3 2010-10-01 2010-10-01 false Allowable costs. 602.22 Section 602.22 Public... Requirements § 602.22 Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for:...

  2. 2 CFR 215.27 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CFR part 230, “Cost Principles for Non-Profit Organizations (OMB Circular A-122).” The allowability of... CFR part 220, “Cost Principles for Educational Institutions (OMB Circular A-21).” The allowability of costs incurred by hospitals is determined in accordance with the provisions of appendix E of 45 CFR...

  3. 45 CFR 2541.220 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... not subject to that circular 48 CFR Part 31. Contract Cost Principles and Procedures, or uniform cost... 45 Public Welfare 4 2010-10-01 2010-10-01 false Allowable costs. 2541.220 Section 2541.220 Public... Post-Award Requirements § 2541.220 Allowable costs. (a) Limitation on use of funds. Grant funds may...

  4. 45 CFR 1183.22 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... than a hospital and an organization named in OBM Circular A-122 as not subject to that circular 48 CFR... 45 Public Welfare 3 2010-10-01 2010-10-01 false Allowable costs. 1183.22 Section 1183.22 Public....22 Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for: (1)...

  5. 24 CFR 85.22 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Circular A-122 as not subject to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Allowable costs. 85.22 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.22 Allowable costs....

  6. 42 CFR 417.802 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...) MEDICARE PROGRAM HEALTH MAINTENANCE ORGANIZATIONS, COMPETITIVE MEDICAL PLANS, AND HEALTH CARE PREPAYMENT PLANS Health Care Prepayment Plans § 417.802 Allowable costs. (a) General rule. The costs that are... 42 Public Health 3 2011-10-01 2011-10-01 false Allowable costs. 417.802 Section 417.802...

  7. 42 CFR 417.802 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...) MEDICARE PROGRAM (CONTINUED) HEALTH MAINTENANCE ORGANIZATIONS, COMPETITIVE MEDICAL PLANS, AND HEALTH CARE PREPAYMENT PLANS Health Care Prepayment Plans § 417.802 Allowable costs. (a) General rule. The costs that are... 42 Public Health 3 2014-10-01 2014-10-01 false Allowable costs. 417.802 Section 417.802...

  8. 20 CFR 632.258 - Allowable activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Allowable activities. 632.258 Section 632.258 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR INDIAN AND NATIVE AMERICAN EMPLOYMENT AND TRAINING PROGRAMS Summer Youth Employment and Training Programs § 632.258 Allowable...

  9. 20 CFR 632.258 - Allowable activities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Allowable activities. 632.258 Section 632.258 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR INDIAN AND NATIVE AMERICAN EMPLOYMENT AND TRAINING PROGRAMS Summer Youth Employment and Training Programs § 632.258 Allowable...

  10. 19 CFR 191.141 - Drawback allowance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Drawback allowance. 191.141 Section 191.141 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK Foreign-Built Jet Aircraft Engines Processed in the United States § 191.141 Drawback allowance. Section 313(h) of the...

  11. 21 CFR 1403.22 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... and an organization named in OMB Circular A-122 as not subject to that circular 48 CFR part 31... Drugs OFFICE OF NATIONAL DRUG CONTROL POLICY UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND... allowable costs of the grantees, subgrantees and cost-type contractors, including allowable costs in...

  12. 21 CFR 1403.22 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... and an organization named in OMB Circular A-122 as not subject to that circular 48 CFR part 31... Drugs OFFICE OF NATIONAL DRUG CONTROL POLICY UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND... allowable costs of the grantees, subgrantees and cost-type contractors, including allowable costs in...

  13. 21 CFR 1403.22 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... and an organization named in OMB Circular A-122 as not subject to that circular 48 CFR part 31... Drugs OFFICE OF NATIONAL DRUG CONTROL POLICY UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND... allowable costs of the grantees, subgrantees and cost-type contractors, including allowable costs in...

  14. 21 CFR 1403.22 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and an organization named in OMB Circular A-122 as not subject to that circular 48 CFR part 31... Drugs OFFICE OF NATIONAL DRUG CONTROL POLICY UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND... allowable costs of the grantees, subgrantees and cost-type contractors, including allowable costs in...

  15. 20 CFR 631.84 - Allowable projects.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Allowable projects. 631.84 Section 631.84... THE JOB TRAINING PARTNERSHIP ACT Disaster Relief Employment Assistance § 631.84 Allowable projects...) Shall be used exclusively to provide employment on projects that provide food, clothing, shelter...

  16. 7 CFR 550.25 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Acquisition Regulation (FAR) at 48 CFR part 31. Program Management ... at 2 CFR part 225. The allowability of costs incurred by non-profit organizations is determined in... at 2 CFR part 230. The allowability of costs incurred by institutions of higher education...

  17. 7 CFR 550.25 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Acquisition Regulation (FAR) at 48 CFR part 31. Program Management ... at 2 CFR part 225. The allowability of costs incurred by non-profit organizations is determined in... at 2 CFR part 230. The allowability of costs incurred by institutions of higher education...

  18. 20 CFR 631.84 - Allowable projects.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Allowable projects. 631.84 Section 631.84... THE JOB TRAINING PARTNERSHIP ACT Disaster Relief Employment Assistance § 631.84 Allowable projects...) Shall be used exclusively to provide employment on projects that provide food, clothing, shelter...

  19. 20 CFR 631.84 - Allowable projects.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Allowable projects. 631.84 Section 631.84... THE JOB TRAINING PARTNERSHIP ACT Disaster Relief Employment Assistance § 631.84 Allowable projects...) Shall be used exclusively to provide employment on projects that provide food, clothing, shelter...

  20. 38 CFR 3.810 - Clothing allowance.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Clothing allowance. 3.810 Section 3.810 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Special Benefits § 3.810 Clothing allowance. (a) Except as provided in paragraph...

  1. 20 CFR 617.46 - Travel allowance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... mile at the prevailing mileage rate authorized under the Federal travel regulations (see 41 CFR part... prevailing per diem allowance rate authorized under the Federal travel regulations (see 41 CFR part 101-7... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Travel allowance. 617.46 Section...

  2. 30 CFR 1206.160 - Operating allowances.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 3 2012-07-01 2012-07-01 false Operating allowances. 1206.160 Section 1206.160 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE PRODUCT VALUATION Federal Gas § 1206.160 Operating allowances. Notwithstanding any...

  3. 30 CFR 1206.160 - Operating allowances.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false Operating allowances. 1206.160 Section 1206.160 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE PRODUCT VALUATION Federal Gas § 1206.160 Operating allowances. Notwithstanding any...

  4. 30 CFR 1206.160 - Operating allowances.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 3 2014-07-01 2014-07-01 false Operating allowances. 1206.160 Section 1206.160 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE PRODUCT VALUATION Federal Gas § 1206.160 Operating allowances. Notwithstanding any...

  5. Moral Appraisals Affect Doing/Allowing Judgments

    ERIC Educational Resources Information Center

    Cushman, Fiery; Knobe, Joshua; Sinnott-Armstrong, Walter

    2008-01-01

    An extensive body of research suggests that the distinction between doing and allowing plays a critical role in shaping moral appraisals. Here, we report evidence from a pair of experiments suggesting that the converse is also true: moral appraisals affect doing/allowing judgments. Specifically, morally bad behavior is more likely to be construed…

  6. 4 CFR 5.6 - Allowances.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 4 Accounts 1 2010-01-01 2010-01-01 false Allowances. 5.6 Section 5.6 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM COMPENSATION § 5.6 Allowances. The provisions of chapter 59 of title 5, U.S. Code and the implementing regulations for the Executive Branch apply to Government...

  7. 28 CFR 100.11 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 28 Judicial Administration 2 2012-07-01 2012-07-01 false Allowable costs. 100.11 Section 100.11 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) COST RECOVERY REGULATIONS, COMMUNICATIONS ASSISTANCE FOR LAW ENFORCEMENT ACT OF 1994 § 100.11 Allowable costs. (a) Costs that are eligible...

  8. 28 CFR 66.22 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... than a hospital and an organization named in OBM Circular A-122 as not subject to that circular 48 CFR... 28 Judicial Administration 2 2012-07-01 2012-07-01 false Allowable costs. 66.22 Section 66.22... Administration § 66.22 Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for: (1)...

  9. 24 CFR 85.22 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Circular A-122 as not subject to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Allowable costs. 85.22 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.22 Allowable costs....

  10. 38 CFR 43.22 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... not subject to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or uniform cost... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Allowable costs. 43.22... Requirements Financial Administration § 43.22 Allowable costs. (a) Limitation on use of funds. Grant funds...

  11. 45 CFR 1174.22 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... than a hospital and an organization named in OBM Circular A-122 as not subject to that circular 48 CFR... 45 Public Welfare 3 2013-10-01 2013-10-01 false Allowable costs. 1174.22 Section 1174.22 Public....22 Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for: (1)...

  12. 45 CFR 602.22 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting standards that comply... 45 Public Welfare 3 2013-10-01 2013-10-01 false Allowable costs. 602.22 Section 602.22 Public... Requirements § 602.22 Allowable costs. (a) Limitation on use of funds. Grant funds may be used only for:...

  13. 7 CFR 3016.22 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Circular A-122 as not subject to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or... 7 Agriculture 15 2014-01-01 2014-01-01 false Allowable costs. 3016.22 Section 3016.22 Agriculture... GOVERNMENTS Post-Award Requirements Financial Administration § 3016.22 Allowable costs. (a) Limitation on...

  14. 45 CFR 92.22 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting... 45 Public Welfare 1 2014-10-01 2014-10-01 false Allowable costs. 92.22 Section 92.22 Public... Financial Administration § 92.22 Allowable costs. (a) Limitation on use of funds. Grant funds may be...

  15. 32 CFR 33.22 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... not subject to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or uniform cost... 32 National Defense 1 2014-07-01 2014-07-01 false Allowable costs. 33.22 Section 33.22 National... Post-Award Requirements Financial Administration § 33.22 Allowable costs. (a) Limitation on use...

  16. 45 CFR 92.22 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... to that circular 48 CFR Part 31. Contract Cost Principles and Procedures, or uniform cost accounting... 45 Public Welfare 1 2011-10-01 2011-10-01 false Allowable costs. 92.22 Section 92.22 Public... Financial Administration § 92.22 Allowable costs. (a) Limitation on use of funds. Grant funds may be...

  17. 40 CFR 31.22 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... not subject to that circular 48 CFR part 31, Contract Cost Principles and Procedures, or uniform cost... 40 Protection of Environment 1 2014-07-01 2014-07-01 false Allowable costs. 31.22 Section 31.22... Requirements Financial Administration § 31.22 Allowable costs. (a) Limitation on use of funds. Grant funds...

  18. 24 CFR 85.22 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Circular A-122 as not subject to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Allowable costs. 85.22 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.22 Allowable costs....

  19. 30 CFR 735.24 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false Allowable costs. 735.24 Section 735.24 Mineral... AND ENFORCEMENT § 735.24 Allowable costs. The Director or his authorized designee shall determine costs which may be reimbursed according to Office of Management and Budget Circular No. A-87....

  20. 20 CFR 633.303 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... otherwise indicated below, direct and indirect costs shall be charged in accordance with 41 CFR part 29-70... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Allowable costs. 633.303 Section 633.303... FARMWORKER PROGRAMS Program Design and Administrative Procedures § 633.303 Allowable costs. (a) General....

  1. 7 CFR 3016.22 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Circular A-122 as not subject to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or... 7 Agriculture 15 2011-01-01 2011-01-01 false Allowable costs. 3016.22 Section 3016.22 Agriculture... GOVERNMENTS Post-Award Requirements Financial Administration § 3016.22 Allowable costs. (a) Limitation on...

  2. 38 CFR 43.22 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... not subject to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or uniform cost... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Allowable costs. 43.22... Requirements Financial Administration § 43.22 Allowable costs. (a) Limitation on use of funds. Grant funds...

  3. 42 CFR 417.802 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... considered allowable for HCPP reimbursement are the same as those for reasonable cost HMOs and CMPs specified... and other Part B supplier services furnished under arrangements is an allowable cost to the extent it... reasonable if they— (A) Do not exceed those that a prudent and cost-conscious buyer would incur to...

  4. 21 CFR 1315.24 - Inventory allowance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Inventory allowance. 1315.24 Section 1315.24 Food... EPHEDRINE, PSEUDOEPHEDRINE, AND PHENYLPROPANOLAMINE Individual Manufacturing Quotas § 1315.24 Inventory... registered manufacturer shall be allowed as a part of the quota an amount sufficient to maintain an...

  5. 21 CFR 1303.24 - Inventory allowance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Inventory allowance. 1303.24 Section 1303.24 Food... Quotas § 1303.24 Inventory allowance. (a) For the purpose of determining individual manufacturing quotas... sufficient to maintain an inventory equal to, (1) For current manufacturers, 50 percent of his...

  6. 28 CFR 70.27 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Regulation (FAR) at 48 CFR part 31. (b) OMB Circular A-122 does not cover the treatment of bid and proposal...-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.27 Allowable costs. (a.... Allowability of costs must be determined in accordance with the cost principles applicable to the...

  7. 7 CFR 550.25 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Acquisition Regulation (FAR) at 48 CFR part 31. Program Management ... at 2 CFR part 225. The allowability of costs incurred by non-profit organizations is determined in... at 2 CFR part 230. The allowability of costs incurred by institutions of higher education...

  8. 7 CFR 550.25 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Acquisition Regulation (FAR) at 48 CFR part 31. Program Management ... at 2 CFR part 225. The allowability of costs incurred by non-profit organizations is determined in... at 2 CFR part 230. The allowability of costs incurred by institutions of higher education...

  9. 28 CFR 70.27 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Regulation (FAR) at 48 CFR part 31. (b) OMB Circular A-122 does not cover the treatment of bid and proposal...-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.27 Allowable costs. (a.... Allowability of costs must be determined in accordance with the cost principles applicable to the...

  10. 7 CFR 550.25 - Allowable costs.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Acquisition Regulation (FAR) at 48 CFR part 31. Program Management ... at 2 CFR part 225. The allowability of costs incurred by non-profit organizations is determined in... at 2 CFR part 230. The allowability of costs incurred by institutions of higher education...

  11. 50 CFR 80.15 - Allowable costs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., see 5 CFR 1310.3.). (b) What is required to determine the allowability of costs? Source documents or...) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH RESTORATION PROGRAM ADMINISTRATIVE REQUIREMENTS, PITTMAN-ROBERTSON WILDLIFE RESTORATION AND DINGELL-JOHNSON SPORT FISH RESTORATION ACTS § 80.15 Allowable costs. (a) What...

  12. 10 CFR 600.317 - Allowable costs.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... OMB Circular A-122 is determined in accordance with the for-profit costs principles in 48 CFR part 31 in the Federal Acquisition Regulation, except that patent prosecution costs are not allowable unless... Organizations.” (iii) Hospitals. Allowability is determined in accordance with the provisions of 45 CFR part...

  13. 10 CFR 600.317 - Allowable costs.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... OMB Circular A-122 is determined in accordance with the for-profit costs principles in 48 CFR part 31 in the Federal Acquisition Regulation, except that patent prosecution costs are not allowable unless... Organizations.” (iii) Hospitals. Allowability is determined in accordance with the provisions of 45 CFR part...

  14. 10 CFR 600.317 - Allowable costs.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... OMB Circular A-122 is determined in accordance with the for-profit costs principles in 48 CFR part 31 in the Federal Acquisition Regulation, except that patent prosecution costs are not allowable unless... Organizations.” (iii) Hospitals. Allowability is determined in accordance with the provisions of 45 CFR part...

  15. Family Allowances and Fertility: Socioeconomic Differences

    PubMed Central

    SCHELLEKENS, JONA

    2009-01-01

    This article explores socioeconomic differences in the effect of family allowances on fertility. Although several studies have examined the relationship between cash benefits and fertility, few studies have addressed the possible differential effects of cash benefits on families of different income or education levels. I reconstructed the birth histories of women in the past two Israeli censuses of 1983 and 1995 to study socioeconomic differences in the effect of family allowances up to the seventh parity. The results indicate that family allowances have a significant effect at every parity. Using female education as an indicator of socioeconomic status, I find that socioeconomic status is a significant modifier of the effect of family allowances. Family allowances seem to have a relatively large impact on more-educated women. PMID:19771939

  16. Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada

    PubMed Central

    Azagba, Sunday; Sharaf, Mesbah

    2011-01-01

    Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group—which constitutes the largest fraction of smokers in our sample—is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking. PMID:21655139

  17. Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes.

    PubMed

    Pomeranz, Jennifer L

    2015-11-01

    US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers. PMID:26378844

  18. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the 26 CFR part 1 edition revised as of April 1, 1995) such profit is deferred and none of the... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit....

  19. 26 CFR 25.2502-1 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... being prepared. (b) Rate of tax. The tax is computed in accordance with the rate schedule in effect at... on this amount. Reference to the tax rate schedule in effect in the year 1955 discloses that the tax... with the rate schedule in effect for the year 1955) 31,725 (5) Tax computed on item 2 (using same...

  20. 26 CFR 31.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Tax return preparer. 31.7701-1 Section 31.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

  1. 26 CFR 31.3221-4 - Exception from supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CFR 216.42(d) that the plan is a private pension, the payments from which will result in a reduction... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX...

  2. 29 CFR 779.264 - Excise taxes separately stated.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Excise taxes separately stated. 779.264 Section 779.264... Coverage Excise Taxes § 779.264 Excise taxes separately stated. A tax is separately stated where it clearly... was no invoice or sales slip. In the absence of a sales slip or invoice, the amount of the tax...

  3. 26 CFR 31.3301-2 - Measure of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of tax. 31.3301-2 Section 31.3301-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  4. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor... Employees § 531.38 Amounts deducted for taxes. Taxes which are assessed against the employee and which are... unemployment insurance taxes, as well as other Federal, State, or local taxes, levies, and assessments....

  5. 26 CFR 53.4944-2 - Additional taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the...

  6. 26 CFR 156.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 26 CFR 31.6151-1 - Time for paying tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Time for paying tax. 31.6151-1 Section 31.6151-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

  8. 26 CFR 54.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 54.7701-1 Section 54.7701... EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter. (b) Effective/applicability...

  9. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  10. 26 CFR 31.3403-1 - Liability for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for tax. 31.3403-1 Section 31.3403-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection...

  11. 26 CFR 53.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 53.4944-1 - Initial taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Initial taxes. 53.4944-1 Section 53.4944-1... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-1 Initial taxes. (a) On the private foundation—(1) In general. If a private...

  13. 26 CFR 56.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 56.7701-1 Section 56.7701... EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter. (b)...

  14. 26 CFR 53.4944-1 - Initial taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Initial taxes. 53.4944-1 Section 53.4944-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-1 Initial taxes. (a) On...

  15. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal Official Transactions). (6) Impuesto Sobre el Trafico de Empresas (Business Trade Tax). (7) Impuestos Especiales de Fabricacion (Special Products Tax). (8) Impuesto Sobre el Petroleo y Derivados (Tax on Petroleum and its...

  16. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  17. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  18. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  19. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  20. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...

  1. 27 CFR 19.612 - Summary records of tax determinations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Summary records of tax....612 Summary records of tax determinations. Each proprietor that withdraws distilled spirits on determination of tax, but before payment of tax, must maintain a daily summary record of tax determinations....

  2. 27 CFR 19.612 - Summary records of tax determinations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Summary records of tax....612 Summary records of tax determinations. Each proprietor that withdraws distilled spirits on determination of tax, but before payment of tax, must maintain a daily summary record of tax determinations....

  3. 26 CFR 1.1201-1 - Alternative tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Alternative tax. 1.1201-1 Section 1.1201-1...) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations...) imposes an alternative tax in lieu of the tax imposed by sections 11 and 511, but only if such...

  4. 75 FR 14539 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-26

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

  5. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  6. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  7. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  8. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  9. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for gift tax. 20.2012-1 Section 20.2012-1... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1 Credit for... 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal Revenue Code,...

  10. 7 CFR 1925.2 - Definition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Definition of tax. 1925.2 Section 1925.2 Agriculture... TAXES Real Estate Tax Servicing § 1925.2 Definition of tax. For the purpose of this instruction, the word “tax” means all taxes, assessments, levies, irrigation and water charges or other...

  11. 27 CFR 40.167 - Prepayment tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Prepayment tax return. 40.167 Section 40.167 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products...

  12. The Flat Tax: Implications for Financing Public Schools.

    ERIC Educational Resources Information Center

    Rossmiller, Richard A.

    The campaign for the 1996 Republican presidential election focused attention on proposals to replace the current federal income tax system with a flat tax. This booklet examines the ramifications of a flat tax for local school funding. Section 1 outlines the criteria for evaluating proposed taxes and the purposes of tax systems. The second section…

  13. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Tax return preparer. 26.7701-1 Section 26.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return...

  14. 26 CFR 26.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Tax return preparer. 26.7701-1 Section 26.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.7701-1 Tax return...

  15. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal...

  16. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal...

  17. 27 CFR 25.153 - Persons liable for tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a...

  18. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed...

  19. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed...

  20. 27 CFR 25.153 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a...