75 FR 4140 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-26

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION... Tax Credit Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public... Advocacy Panel Earned Income Tax Credit Project Committee will be held Wednesday, February 24, 2010, at 1 p...

Helping Working Families: The Earned Income Tax Credit.

ERIC Educational Resources Information Center

Hoffman, Saul D.; Seidman, Laurence S.

The impact of the Earned Income Tax Credit (EITC) on working families was analyzed. The analysis established that the EITC is, on balance, a highly effective program that meets its primary objectives well. The following benefits of the EITC were identified: (1) it reduced the poverty rate in 1999 by an estimated 1.5 percentage points; (2) it is…

26 CFR 1.32-3 - Eligibility requirements after denial of the earned income credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... earned income credit. 1.32-3 Section 1.32-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.32-3 Eligibility requirements after denial of the... not comply with those requirements for any subsequent taxable year unless the Service again denies the...

Does the earned income tax credit increase children's weight? The impact of policy-driven income on childhood obesity.

PubMed

Jo, Young

2018-07-01

I exploit substantial increases in the earned income tax credit to study how a policy-driven change in family income affects childhood obesity. Using the National Longitudinal Survey of Youth 1979, my difference-in-differences estimates indicate that the probability of being obese increased by 3 percentage points among children whose families experienced a greater income shock. A further investigation suggests that a reduction in maternal time with children played a greater role in children's weight gain than income. The paper's finding shows that a program that is not designed for health purposes, such as earned income tax credit, can have unintended effects on health outcomes. Published 2018. This article is a U.S. Government work and is in the public domain in the USA.

The effects of Earned Income Tax Credit payment expansion on maternal smoking.

PubMed

Averett, Susan; Wang, Yang

2013-11-01

The Earned Income Tax Credit is the largest antipoverty program in the USA. In 1993, the Earned Income Tax Credit benefit levels were changed significantly based on the number of children in the family such that families with two or more children experienced an exogenous expansion in their incomes. Using data from the National Longitudinal Survey of Youth 1979 cohort, we use a triple-difference plus fixed effects framework to examine the effect of this change on the probability of smoking among low-educated mothers. We find that the probability of smoking for White low-educated mothers of two or more children significantly decreased relative to those with only one child, and this result is robust to various specification tests. This result provides new evidence on the protective effect of income on health through changes in a health-related behavior and therefore has important policy implications. Copyright © 2012 John Wiley & Sons, Ltd.

26 CFR 1.32-2 - Earned income credit for taxable years beginning after December 31, 1978.

Code of Federal Regulations, 2010 CFR

2010-04-01

... after December 31, 1978. 1.32-2 Section 1.32-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.32-2 Earned income credit for taxable... thereunder relating to joint returns of income tax by husband and wife). The requirements of the preceding...

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

PubMed

Beverly, Sondra G

2002-07-01

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

The Mid-1990s Earned Income Tax Credit Expansion: EITC and Welfare Caseloads

ERIC Educational Resources Information Center

Lim, Younghee

2008-01-01

Research and policy scholars have suggested that recent welfare caseload reductions have coincided with welfare reform efforts; however, few studies have incorporated the impacts of the Earned Income Tax Credit (EITC) expansions in the 1990s. Using annual state-level administrative data, the author estimated the effects of the fully phased-in…

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

PubMed

Cebi, Merve; Woodbury, Stephen A

2014-05-01

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

Income and Child Maltreatment in Unmarried Families: Evidence from the Earned Income Tax Credit.

PubMed

Berger, Lawrence M; Font, Sarah A; Slack, Kristen S; Waldfogel, Jane

2017-12-01

This study estimates the associations of income with both (self-reported) child protective services (CPS) involvement and parenting behaviors that proxy for child abuse and neglect risk among unmarried families. Our primary strategy follows the instrumental variables (IV) approach employed by Dahl and Lochner (2012), which leverages variation between states and over time in the generosity of the total state and federal Earned Income Tax Credit for which a family is eligible to identify exogenous variation in family income. As a robustness check, we also estimate standard OLS regressions (linear probability models), reduced form OLS regressions, and OLS regressions with the inclusion of a control function (each with and without family-specific fixed effects). Our micro-level data are drawn from the Fragile Families and Child Wellbeing Study, a longitudinal birth-cohort of relatively disadvantaged urban children who have been followed from birth to age nine. Results suggest that an exogenous increase in income is associated with reductions in behaviorally-approximated child neglect and CPS involvement, particularly among low-income single-mother families.

Expanding wallets and waistlines: the impact of family income on the BMI of women and men eligible for the Earned Income Tax Credit.

PubMed

Schmeiser, Maximilian D

2009-11-01

The rising rate of obesity has reached epidemic proportions and is now one of the most serious public health challenges facing the US. However, the underlying causes for this increase are unclear. This paper examines the effect of family income changes on body mass index (BMI) and obesity using data from the National Longitudinal Survey of Youth 1979 cohort. It does so by using exogenous variation in family income in a sample of low-income women and men. This exogenous variation is obtained from the correlation of their family income with the generosity of state and federal Earned Income Tax Credit (EITC) program benefits. Income is found to significantly raise the BMI and probability of being obese for women with EITC-eligible earnings, and have no appreciable effect for men with EITC-eligible earnings. The results imply that the increase in real family income from 1990 to 2002 explains between 10 and 21% of the increase in sample women's BMI and between 23 and 29% of their increased obesity prevalence. (c) 2009 John Wiley & Sons, Ltd.

Bringing health and social policy together: the case of the earned income tax credit.

PubMed

Arno, Peter S; Sohler, Nancy; Viola, Deborah; Schechter, Clyde

2009-07-01

The principal objective of our research is to examine whether the earned income tax credit (EITC), a broad-based income support program that has been shown to increase employment and income among poor working families, also improves their health and access to care. A finding that the EITC has a positive impact on the health of the American public may help guide deliberations about its future at the federal, state, and local levels. The authors contend that a better understanding of the relationship between major socioeconomic policies such as the EITC and the public's health will inform the fields of health and social policy in the pursuit of improving population health.

Bringing health and social policy together: The case of the earned income tax credit

PubMed Central

Arno, Peter S.; Sohler, Nancy; Viola, Deborah; Schechter, Clyde

2011-01-01

The principal objective of our research is to examine whether the earned income tax credit (EITC), a broad-based income support program that has been shown to increase employment and income among poor working families, also improves their health and access to care. A finding that the EITC has a positive impact on the health of the American public may help guide deliberations about its future at the federal, state, and local levels. The authors contend that a better understanding of the relationship between major socioeconomic policies such as the EITC and the public’s health will inform the fields of health and social policy in the pursuit of improving population health. PMID:19597453

26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Tax return preparer due diligence requirements... the Tax, Additional Amounts, and Assessable Penalties § 1.6695-2 Tax return preparer due diligence requirements for determining earned income credit eligibility. (a) Penalty for failure to meet due diligence...

Does a Higher Income Have Positive Health Effects? Using the Earned Income Tax Credit to Explore the Income-Health Gradient

PubMed Central

Larrimore, Jeff

2011-01-01

Context The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Methods Because health status may affect income, this article uses an “instrumental variable” strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). Findings I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. Conclusions These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research. PMID:22188352

Does a higher income have positive health effects? Using the earned income tax credit to explore the income-health gradient.

PubMed

Larrimore, Jeff

2011-12-01

The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Because health status may affect income, this article uses an "instrumental variable" strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research. © 2011 Milbank Memorial Fund.

Improving population health by reducing poverty: New York's Earned Income Tax Credit.

PubMed

Wicks-Lim, Jeannette; Arno, Peter S

2017-12-01

Despite the established relationship between adverse health outcomes and low socioeconomic status, researchers rarely test the link between health improvements and poverty-alleviating economic policies. New research, however, links individual-level health improvements to the Earned Income Tax Credit (EITC), a broad-based income support policy. We build on these findings by examining whether the EITC has ecological, neighborhood-level health effects. We use a difference-in-difference analysis to measure child health outcomes in 90 low- and middle- income neighborhoods before and after the expansion of New York State and New York City's EITC policy between 1997-2010. Our study takes advantage of the relatively exogenous source of income variation supplied by the EITC-legislative changes to EITC policy parameters. This feature minimizes the endogeneity problem in studying the relationship between income and health. Our estimates link a 15-percentage-point increase in EITC benefit rates to a 0.45 percentage-point reduction in the low birthweight rate. We do not observe any measurable link between EITC benefits and prenatal health or asthma-related pediatric hospitalization. The magnitude of the EITC's impact on low birthweight rates suggests ecological effects, and an additional channel through which anti-poverty measures can serve as public health interventions.

Cost Effectiveness of the Earned Income Tax Credit as a Health Policy Investment.

PubMed

Muennig, Peter A; Mohit, Babak; Wu, Jinjing; Jia, Haomiao; Rosen, Zohn

2016-12-01

Lower-income Americans are suffering from declines in income, health, and longevity over time. Income and employment policies have been proposed as a potential non-medical solution to this problem. An interrupted time series analysis of state-level incremental supplements to the Earned Income Tax Credit (EITC) program was performed using data from 1993 to 2010 Behavioral Risk Factor Surveillance System surveys and state-level life expectancy. The cost effectiveness of state EITC supplements was estimated using a microsimulation model, which was run in 2015. Supplemental EITC programs increased health-related quality of life and longevity among the poor. The program costs about $7,786/quality-adjusted life-year gained (95% CI=$4,100, $13,400) for the average recipient. This ratio increases with larger family sizes, costing roughly $14,261 (95% CI=$8,735, $19,716) for a family of three. State supplements to EITC appear to be highly cost effective, but randomized trials are needed to confirm these findings. Copyright © 2016 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

The short-term impacts of Earned Income Tax Credit disbursement on health.

PubMed

Rehkopf, David H; Strully, Kate W; Dow, William H

2014-12-01

There are conflicting findings regarding long- and short-term effects of income on health. Whereas higher average income is associated with better health, there is evidence that health behaviours worsen in the short-term following income receipt.Prior studies revealing such negative short-term effects of income receipt focus on specific subpopulations and examine a limited set of health outcomes. The United States Earned Income Tax Credit (EITC) is an income supplement tied to work, and is the largest poverty reduction programme in the USA. We utilize the fact that EITC recipients typically receive large cash transfers in the months of February,March and April, in order to examine associated changes in health outcomes that can fluctuate on a monthly basis. We examine associations with 30 outcomes in the categories of diet, food security, health behaviours, cardiovascular biomarkers, metabolic biomarkers and infection and immunity among 6925 individuals from the U.S. National Health and Nutrition Survey. Our research design approximates a natural experiment,since whether individuals were sampled during treatment or non-treatment months is independent of social, demographic and health characteristics that do not vary with time. There are both beneficial and detrimental short-term impacts of income receipt.Although there are detrimental impacts on metabolic factors among women, most other impacts are beneficial, including those for food security, smoking and trying to lose weight. The short-term impacts of EITC income receipt are not universally health promoting, but on balance there are more health benefits than detriments.

The short-term impacts of Earned Income Tax Credit disbursement on health

PubMed Central

Rehkopf, David H; Strully, Kate W; Dow, William H

2014-01-01

Background: There are conflicting findings regarding long- and short-term effects of income on health. Whereas higher average income is associated with better health, there is evidence that health behaviours worsen in the short-term following income receipt. Prior studies revealing such negative short-term effects of income receipt focus on specific subpopulations and examine a limited set of health outcomes. Methods: The United States Earned Income Tax Credit (EITC) is an income supplement tied to work, and is the largest poverty reduction programme in the USA. We utilize the fact that EITC recipients typically receive large cash transfers in the months of February, March and April, in order to examine associated changes in health outcomes that can fluctuate on a monthly basis. We examine associations with 30 outcomes in the categories of diet, food security, health behaviours, cardiovascular biomarkers, metabolic biomarkers and infection and immunity among 6925 individuals from the U.S. National Health and Nutrition Survey. Our research design approximates a natural experiment, since whether individuals were sampled during treatment or non-treatment months is independent of social, demographic and health characteristics that do not vary with time. Results: There are both beneficial and detrimental short-term impacts of income receipt. Although there are detrimental impacts on metabolic factors among women, most other impacts are beneficial, including those for food security, smoking and trying to lose weight. Conclusions: The short-term impacts of EITC income receipt are not universally health promoting, but on balance there are more health benefits than detriments. PMID:25172139

Poverty, Pregnancy, and Birth Outcomes: A Study of the Earned Income Tax Credit

PubMed Central

Rehkopf, David H.

2015-01-01

Background Economic interventions are increasingly recognized as a mechanism to address perinatal health outcomes among disadvantaged groups. In the United States, the earned income tax credit (EITC) is the largest poverty alleviation program. Little is known about its effects on perinatal health among recipients and their children. We exploit quasi-random variation in the size of EITC payments over time to examine the effects of income on perinatal health. Methods The study sample includes women surveyed in the 1979 National Longitudinal Survey of Youth (N=2,985) and their children born during 1986–2000 (N=4,683). Outcome variables include utilization of prenatal and postnatal care, use of alcohol and tobacco during pregnancy, term birth, birthweight, and breast-feeding status. We examine the health effects of both household income and EITC payment size using multivariable linear regressions. We employ instrumental variables analysis to estimate the causal effect of income on perinatal health, using EITC payment size as an instrument for household income. Results We find that household income and EITC payment size are associated with improvements in several indicators of perinatal health. Instrumental variables analysis, however, does not reveal a causal association between household income and these health measures. Conclusions Our findings suggest that associations between income and perinatal health may be confounded by unobserved characteristics, but that EITC income improves perinatal health. Future studies should continue to explore the impacts of economic interventions on perinatal health outcomes, and investigate how different forms of income transfers may have different impacts. PMID:26212041

Poverty, Pregnancy, and Birth Outcomes: A Study of the Earned Income Tax Credit.

PubMed

Hamad, Rita; Rehkopf, David H

2015-09-01

Economic interventions are increasingly recognised as a mechanism to address perinatal health outcomes among disadvantaged groups. In the US, the earned income tax credit (EITC) is the largest poverty alleviation programme. Little is known about its effects on perinatal health among recipients and their children. We exploit quasi-random variation in the size of EITC payments to examine the effects of income on perinatal health. The study sample includes women surveyed in the 1979 National Longitudinal Survey of Youth (n = 2985) and their children born during 1986-2000 (n = 4683). Outcome variables include utilisation of prenatal and postnatal care, use of alcohol and tobacco during pregnancy, term birth, birthweight, and breast-feeding status. We first examine the health effects of both household income and EITC payment size using multivariable linear regressions. We then employ instrumental variables analysis to estimate the causal effect of income on perinatal health, using EITC payment size as an instrument for household income. We find that EITC payment size is associated with better levels of several indicators of perinatal health. Instrumental variables analysis, however, does not reveal a causal association between household income and these health measures. Our findings suggest that associations between income and perinatal health may be confounded by unobserved characteristics, but that EITC income improves perinatal health. Future studies should continue to explore the impacts of economic interventions on perinatal health outcomes, and investigate how different forms of income transfers may have different impacts. © 2015 John Wiley & Sons Ltd.

The Dual Benefits of Tax Credits: Taxpayer Income Generation and Economy Stimulus

ERIC Educational Resources Information Center

Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

2010-01-01

Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Credit and Child Tax Credit. Each of these credits were designed to reduce the amount of tax owed, thereby offsetting some of the increases in living expenses and federal income tax. For many this results in a smaller a tax liability. For others with…

Poverty and Child Development: A Longitudinal Study of the Impact of the Earned Income Tax Credit

PubMed Central

Hamad, Rita; Rehkopf, David H.

2016-01-01

Although adverse socioeconomic conditions are correlated with worse child health and development, the effects of poverty-alleviation policies are less understood. We examined the associations of the Earned Income Tax Credit (EITC) on child development and used an instrumental variable approach to estimate the potential impacts of income. We used data from the US National Longitudinal Survey of Youth (n = 8,186) during 1986–2000 to examine effects on the Behavioral Problems Index (BPI) and Home Observation Measurement of the Environment inventory (HOME) scores. We conducted 2 analyses. In the first, we used multivariate linear regressions with child-level fixed effects to examine the association of EITC payment size with BPI and HOME scores; in the second, we used EITC payment size as an instrument to estimate the associations of income with BPI and HOME scores. In linear regression models, higher EITC payments were associated with improved short-term BPI scores (per $1,000, β = −0.57; P = 0.04). In instrumental variable analyses, higher income was associated with improved short-term BPI scores (per $1,000, β = −0.47; P = 0.01) and medium-term HOME scores (per $1,000, β = 0.64; P = 0.02). Our results suggest that both EITC benefits and higher income are associated with modest but meaningful improvements in child development. These findings provide valuable information for health researchers and policymakers for improving child health and development. PMID:27056961

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

PubMed

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

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

Poverty and Child Development: A Longitudinal Study of the Impact of the Earned Income Tax Credit.

PubMed

Hamad, Rita; Rehkopf, David H

2016-05-01

Although adverse socioeconomic conditions are correlated with worse child health and development, the effects of poverty-alleviation policies are less understood. We examined the associations of the Earned Income Tax Credit (EITC) on child development and used an instrumental variable approach to estimate the potential impacts of income. We used data from the US National Longitudinal Survey of Youth (n = 8,186) during 1986-2000 to examine effects on the Behavioral Problems Index (BPI) and Home Observation Measurement of the Environment inventory (HOME) scores. We conducted 2 analyses. In the first, we used multivariate linear regressions with child-level fixed effects to examine the association of EITC payment size with BPI and HOME scores; in the second, we used EITC payment size as an instrument to estimate the associations of income with BPI and HOME scores. In linear regression models, higher EITC payments were associated with improved short-term BPI scores (per $1,000, β = -0.57; P = 0.04). In instrumental variable analyses, higher income was associated with improved short-term BPI scores (per $1,000, β = -0.47; P = 0.01) and medium-term HOME scores (per $1,000, β = 0.64; P = 0.02). Our results suggest that both EITC benefits and higher income are associated with modest but meaningful improvements in child development. These findings provide valuable information for health researchers and policymakers for improving child health and development. © The Author 2016. Published by Oxford University Press on behalf of the Johns Hopkins Bloomberg School of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

Integrating Earning College Credit in High School into Accountability Systems

ERIC Educational Resources Information Center

Achieve, Inc., 2015

2015-01-01

Earning college credit in high school matters to students and parents. Students who earn college credits by taking a college-level course while in high school are more likely to enter college and succeed. Through these experiences, students become familiar with college expectations, academic behaviors, and habits of mind; get a head start on…

Effects of state-level Earned Income Tax Credit laws in the U.S. on maternal health behaviors and infant health outcomes.

PubMed

Markowitz, Sara; Komro, Kelli A; Livingston, Melvin D; Lenhart, Otto; Wagenaar, Alexander C

2017-12-01

The purpose of this paper is to investigate the effects of state-level Earned Income Tax Credit (EITC) laws in the U.S. on maternal health behaviors and infant health outcomes. Using multi-state, multi-year difference-in-differences analyses, we estimated effects of state EITC generosity on maternal health behaviors, birth weight and gestation weeks. We find little difference in maternal health behaviors associated with state-level EITC. In contrast, results for key infant health outcomes of birth weight and gestation weeks show small improvements in states with EITCs, with larger effects seen among states with more generous EITCs. Our results provide evidence for important health benefits of state-level EITC policies. Copyright © 2017 Elsevier Ltd. All rights reserved.

20 CFR 418.3325 - What earned income do we not count?

Code of Federal Regulations, 2010 CFR

2010-04-01

... percentage of your total earned income per month. The amount we exclude will be equal to the average... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What earned income do we not count? 418.3325... Subsidies Income § 418.3325 What earned income do we not count? (a) While we must know the source and amount...

20 CFR 418.3325 - What earned income do we not count?

Code of Federal Regulations, 2011 CFR

2011-04-01

... percentage of your total earned income per month. The amount we exclude will be equal to the average... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What earned income do we not count? 418.3325... Subsidies Income § 418.3325 What earned income do we not count? (a) While we must know the source and amount...

Invited Commentary: Using Financial Credits as Instrumental Variables for Estimating the Causal Relationship Between Income and Health.

PubMed

Pega, Frank

2016-05-01

Social epidemiologists are interested in determining the causal relationship between income and health. Natural experiments in which individuals or groups receive income randomly or quasi-randomly from financial credits (e.g., tax credits or cash transfers) are increasingly being analyzed using instrumental variable analysis. For example, in this issue of the Journal, Hamad and Rehkopf (Am J Epidemiol. 2016;183(9):775-784) used an in-work tax credit called the Earned Income Tax Credit as an instrument to estimate the association between income and child development. However, under certain conditions, the use of financial credits as instruments could violate 2 key instrumental variable analytic assumptions. First, some financial credits may directly influence health, for example, through increasing a psychological sense of welfare security. Second, financial credits and health may have several unmeasured common causes, such as politics, other social policies, and the motivation to maximize the credit. If epidemiologists pursue such instrumental variable analyses, using the amount of an unconditional, universal credit that an individual or group has received as the instrument may produce the most conceptually convincing and generalizable evidence. However, other natural income experiments (e.g., lottery winnings) and other methods that allow better adjustment for confounding might be more promising approaches for estimating the causal relationship between income and health. © The Author 2016. Published by Oxford University Press on behalf of the Johns Hopkins Bloomberg School of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

20 CFR 416.1112 - Earned income we do not count.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AGED, BLIND, AND DISABLED Income Earned Income § 416.1112 Earned income we do not count. (a) General... receive it. (3) If you are under age 22 and a student who is regularly attending school as described in... not blind) and under age 65 or you are disabled (but not blind) and received SSI as a disabled...

20 CFR 416.1110 - What is earned income.

Code of Federal Regulations, 2010 CFR

2010-04-01

....1110 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED... else's employee. Wages are the same for SSI purposes as for the earnings test in the social security... under the SSI program are the same net earnings that we would count under the social security retirement...

Household income and earnings losses among 6,396 persons with rheumatoid arthritis.

PubMed

Wolfe, Frederick; Michaud, Kaleb; Choi, Hyon K; Williams, Rhys

2005-10-01

Rheumatoid arthritis (RA) causes disability and reduced productivity. There are no large quantitative studies of earnings and productivity losses in patients with clinical RA, and no studies of household income losses. We describe methods for obtaining earnings and household income losses that are applicable to working as well as nonworking RA patients, and we perform such studies using these methods. We estimated cross-sectional expected annual earnings and household income losses in 6,649 persons with RA from Current Populations Survey (CPS) and O*NET (Occupational Information Network) data, and we estimated expected household income and earnings losses based on demographic characteristics after adjustment to Medical Outcomes Study Short-Form 36 (SF-36) population norms (internal method). Workplace productivity was measured by the Work Limitations Questionnaire (WLQ). 27.9% of patients aged < or = 65 years considered themselves disabled after 14.6 years of RA, and 8.8% received disability benefits. Annual earnings losses ranged between USD 2,319 and USD 3,407 by the CPS and internal method (preferred), with losses of 9.3% and 10.9%. A 0.25 difference in Health Assessment Questionnaire (HAQ) score was associated with a $1,095 difference in annual earnings. Productivity losses were 6% based on work limitations identified by the WLQ. Household income loss (percentage loss) including transfer payments was USD 6,287 (11.8%) for all patients, USD 4,247 (6.9%) for employed patients, and USD 7,374 (14.8%) for nonworking patients. Among nonworking nondisabled patients aged < or = 65 years, income loss was 14.1%. As measured by annual household income loss, the overall impact of RA is USD 6,287 (11.8%). Earnings and household income are dependent on functional status, education, age, ethnicity, and marital status. Income loss is predicted by the HAQ, HAQ-II, Modified HAQ, and SF-36.

25 CFR 20.308 - What does earned income include?

Code of Federal Regulations, 2010 CFR

2010-04-01

... SOCIAL SERVICES PROGRAMS Direct Assistance Determining Need and Income § 20.308 What does earned income... and entertainment expenses, personal transportation, capital equipment purchases, or principal payments on loans for capital assets or durable goods. ...

25 CFR 20.308 - What does earned income include?

Code of Federal Regulations, 2011 CFR

2011-04-01

... SOCIAL SERVICES PROGRAMS Direct Assistance Determining Need and Income § 20.308 What does earned income... and entertainment expenses, personal transportation, capital equipment purchases, or principal payments on loans for capital assets or durable goods. ...

49 CFR 526.5 - Earning offsetting monetary credits in future model years.

Code of Federal Regulations, 2011 CFR

2011-10-01

... UNDER THE AUTOMOBILE FUEL EFFICIENCY ACT OF 1980 § 526.5 Earning offsetting monetary credits in future... for the class of automobiles which may fail to comply with a fuel economy standard and for any other classes of automobiles from which credits may be transferred, for the current model year and for each...

49 CFR 526.5 - Earning offsetting monetary credits in future model years.

Code of Federal Regulations, 2013 CFR

2013-10-01

... UNDER THE AUTOMOBILE FUEL EFFICIENCY ACT OF 1980 § 526.5 Earning offsetting monetary credits in future... for the class of automobiles which may fail to comply with a fuel economy standard and for any other classes of automobiles from which credits may be transferred, for the current model year and for each...

49 CFR 526.5 - Earning offsetting monetary credits in future model years.

Code of Federal Regulations, 2014 CFR

2014-10-01

... UNDER THE AUTOMOBILE FUEL EFFICIENCY ACT OF 1980 § 526.5 Earning offsetting monetary credits in future... for the class of automobiles which may fail to comply with a fuel economy standard and for any other classes of automobiles from which credits may be transferred, for the current model year and for each...

49 CFR 526.5 - Earning offsetting monetary credits in future model years.

Code of Federal Regulations, 2012 CFR

2012-10-01

... UNDER THE AUTOMOBILE FUEL EFFICIENCY ACT OF 1980 § 526.5 Earning offsetting monetary credits in future... for the class of automobiles which may fail to comply with a fuel economy standard and for any other classes of automobiles from which credits may be transferred, for the current model year and for each...

5 CFR 2636.304 - The 15 percent limitation on outside earned income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false The 15 percent limitation on outside earned income. 2636.304 Section 2636.304 Administrative Personnel OFFICE OF GOVERNMENT ETHICS GOVERNMENT... Noncareer Employees § 2636.304 The 15 percent limitation on outside earned income. (a) Limitation applicable...

18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes-Credit, operating income.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Provision for deferred income taxes-Credit, operating income. 367.4111 Section 367.4111 Conservation of... Company Operating Income § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating... taxes, credit, that relate to service company operating income. ...

26 CFR 1.53-3 - Separate rule for pass-through of jobs credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... a partner in P, a calendar year partnership. A's pro rata portion of the credit earned by P in 1978... INCOME TAXES Tax Surcharge § 1.53-3 Separate rule for pass-through of jobs credit. (a) In general. Under section 53(b), in the case of a new jobs credit or targeted jobs credit earned under section 44B by a...

26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... earned income. 1.1348-2 Section 1.1348-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Limitations § 1.1348-2 Computation of the fifty-percent maximum tax on earned income. (a) Computation of tax for taxable years...

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)

26 CFR 1.911-3 - Determination of amount of foreign earned income to be excluded.

Code of Federal Regulations, 2011 CFR

2011-04-01

... income to be excluded. 1.911-3 Section 1.911-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Residents of United States § 1.911-3 Determination of amount of foreign earned income to be excluded. (a) Definition of foreign earned income. For purposes of section 911 and the regulations thereunder, the term...

Income generation for women with renewable energy technologies

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

Stone, L.

1996-10-01

70% of the world`s poor are women. The poverty that is especially hard hitting for rural women throughout the world has many causes. The lack of access to education, credit and new technologies make it almost impossible for women to earn an income. Yet, when women earn an income, it not only improves their lives, but also improves the lives of their children and their communities. Solar energy technologies, along with access to credit, can help rural women improve the quality of their lives through income generating enterprises. The technologies discussed are solar cooking, solar food drying, solar blenders, andmore » photovoltaics.« less

17 CFR 256.411 - Provision for deferred income taxes-credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes-credit. 256.411 Section 256.411 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a...

Does the Number of College Credits Earned in a Tech Prep and Postsecondary Enrollment Options Program Predict College Success?

ERIC Educational Resources Information Center

Meyer, Bruce A.

2011-01-01

The purpose of this study was to examine a Tech Prep Program located in Northwest Ohio and determine the degree to which college credits earned in high school through the Tech Prep and PSEO Programs predict college success and if there were any significant gender/race differences in credits earned and college success as well as high school…

12 CFR 2.3 - Distribution of credit life insurance income.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Distribution of credit life insurance income. 2... CREDIT LIFE INSURANCE § 2.3 Distribution of credit life insurance income. (a) Distribution of credit life... percent), who is involved in the sale of credit life insurance to loan customers of the national bank, to...

12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

Code of Federal Regulations, 2013 CFR

2013-01-01

... by low-income designated credit unions. (a) Designation of low-income status. (1) Based on data... area. Member earnings will be estimated based on data reported by the U.S. Census Bureau for the... to demonstrate a majority of their membership is low-income members. Actual member income data must...

12 CFR 701.34 - Designation of low income status; Acceptance of secondary capital accounts by low-income...

Code of Federal Regulations, 2012 CFR

2012-01-01

... by low-income designated credit unions. (a) Designation of low-income status. (1) Based on data... area. Member earnings will be estimated based on data reported by the U.S. Census Bureau for the... to demonstrate a majority of their membership is low-income members. Actual member income data must...

Do healthcare tax credits help poor-health individuals on low incomes?

PubMed

Di Novi, Cinzia; Marenzi, Anna; Rizzi, Dino

2018-03-01

In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax liability and modify the price of out-of-pocket expenditure. To the extent that consumer demand is price elastic, they may influence the amount of eligible healthcare expenditure for which taxpayers may claim a credit. These effects influence, in turn, income distributions and taxpayers' health status and therefore income-related inequality in health. Redistributive consequences of tax credits have been widely investigated. However, little is known about the ability of tax credits to alleviate health inequality. In this paper, we study the potential effects that tax credits for health expenses may have on income-related inequality in health status with reference to the Italian institutional setting. The analysis is performed using a tax-benefit microsimulation model that reproduces the personal income tax and incorporates taxpayers' behavioral responses to changes in tax credit rate. Our results suggest that the current healthcare tax credit design tends to favor the richest part of the population.

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…

18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Provision for deferred income taxes-Credit, other income and deductions. 367.4112 Section 367.4112... deferred taxes and deferrals of taxes, credit, that relate to other income and deductions. ... Accounts Service Company Operating Income § 367.4112 Account 411.2, Provision for deferred income taxes...

Estimates of Year-to-Year Volatility in Earnings and in Household Incomes from Administrative,Survey, and Matched Data

ERIC Educational Resources Information Center

Dahl, Molly; DeLeire, Thomas; Schwabish, Jonathan A.

2011-01-01

We document trends in the volatility in earnings and household incomes between 1985 and 2005 in three different data sources: administrative earnings records, the Survey of Income and Program Participation (SIPP) matched to administrative earnings records, and SIPP survey data. In all data sources, we find a substantial amount of year-to-year…

26 CFR 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Carryover of earnings and profits and foreign...) INCOME TAXES Effects on Corporation § 1.367(b)-7 Carryover of earnings and profits and foreign income... transaction). This section describes the manner and extent to which earnings and profits and foreign income...

Earnings and Income Volatility in America: Evidence from Matched CPS. Discussion Paper Series. DP 2010-05

ERIC Educational Resources Information Center

Ziliak, James P.; Hardy, Bradley; Bollinger, Christopher

2010-01-01

In this paper we offer new evidence on earnings and income volatility in the United States over the past four decades by using matched data from the March Current Population Survey. We find that between 1973 and 2008 family income volatility rose by 38 percent, primarily as a result of higher volatility of husbands earnings and non means-tested…

26 CFR 1.53-3 - Separate rule for pass-through of jobs credit.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Separate rule for pass-through of jobs credit. 1... INCOME TAXES Tax Surcharge § 1.53-3 Separate rule for pass-through of jobs credit. (a) In general. Under section 53(b), in the case of a new jobs credit or targeted jobs credit earned under section 44B by a...

75 FR 8392 - Low Income Housing Tax Credit Tenant Database

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-24

... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5376-N-11] Low Income Housing Tax Credit Tenant Database AGENCY: Office of the Chief Information Officer, HUD. ACTION: Notice. SUMMARY: The... Lists the Following Information Title Of Proposal: Low Income Housing Tax Credit Tenant Database. Omb...

77 FR 34414 - Submission for Review: Annuitant's Report of Earned Income, RI 30-2

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-11

.... SUPPLEMENTARY INFORMATION: RI 30-2 is used annually to determine if disability retirees under age 60 have earned... OFFICE OF PERSONNEL MANAGEMENT Submission for Review: Annuitant's Report of Earned Income, RI 30-2... of functions of the agency, including whether the information will have practical utility; 2...

Relative changes in earned income five years after diagnosis with diabetes: A register based study 1996-2012.

PubMed

Cleal, Bryan; Panton, Ulrik Haagen; Willaing, Ingrid; Holt, Richard I G

2017-10-01

With previous studies indicating that diabetes affects employment status and lifetime earnings, the aim of this study was to determine the impact on earnings in the immediate period after diagnosis. Recognising that earnings and employment status are dynamic over the life course, we matched people with diabetes to counterparts in the general population and compared nominal growth in earned income five calendar years after diagnosis. The study draws upon Danish population registers. Residents aged 25-62years between 1996 and 2007 were included in the study. We identified an individually matched control group from approximately 2,800,000 'diabetes-free' Danish adults using propensity score matching. Matching was based on age, gender, residence, earned income, growth in earned income, and unemployment in the calendar year before diagnosis. 91,090 people with diabetes were included in the study and matched to 91,090 controls in the general population. The analysis revealed highly significant loss of earnings for people with diabetes when compared with people without diabetes, with an overall relative loss of US $ 3694 (8.01%) among men and US $ 924 (3.03%) among women. The effect was generally largest in the youngest age-group, in lower earners and among men. The results clearly indicate that a diagnosis of diabetes has a significant impact on earnings. Age and earnings at the time of diagnosis appear to play a moderating role. Copyright © 2017 Elsevier Inc. All rights reserved.

40 CFR 63.7533 - Can I use efficiency credits earned from implementation of energy conservation measures to comply...

Code of Federal Regulations, 2014 CFR

2014-07-01

... the implementation plan for efficiency credits to the Administrator for review and approval no later... level adjusted by applying the efficiency credits earned, lb per million Btu steam output (or lb per MWh) for the affected boiler. Em = Emissions measured during the performance test, lb per million Btu steam...

40 CFR 63.7533 - Can I use efficiency credits earned from implementation of energy conservation measures to comply...

Code of Federal Regulations, 2013 CFR

2013-07-01

... the implementation plan for efficiency credits to the Administrator for review and approval no later... level adjusted by applying the efficiency credits earned, lb per million Btu steam output (or lb per MWh) for the affected boiler. Em = Emissions measured during the performance test, lb per million Btu steam...

EITC Participation and Association with Financial Distress among Rural Low-Income Families

ERIC Educational Resources Information Center

Gudmunson, Clinton G.; Son, Seohee; Lee, Jaerim; Bauer, Jean W.

2010-01-01

This study examined Earned Income Tax Credit (EITC) participation among rural, low-income families, by income level, and investigated whether nonparticipation corresponds with increased financial distress. Rates of EITC participation among 314 rural low-income mothers were lower than national averages, especially among the lowest earners. There…

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... of the qualified basis of the qualified low-income building. In general, the credit may be claimed... to the amount of credit allowable to or claimed by an owner of a building in the taxable year in... qualified low-income building may not claim a low-income housing credit determined under section 42 in any...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... of the qualified basis of the qualified low-income building. In general, the credit may be claimed... to the amount of credit allowable to or claimed by an owner of a building in the taxable year in... qualified low-income building may not claim a low-income housing credit determined under section 42 in any...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... of the qualified basis of the qualified low-income building. In general, the credit may be claimed... to the amount of credit allowable to or claimed by an owner of a building in the taxable year in... qualified low-income building may not claim a low-income housing credit determined under section 42 in any...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... of the qualified basis of the qualified low-income building. In general, the credit may be claimed... to the amount of credit allowable to or claimed by an owner of a building in the taxable year in... qualified low-income building may not claim a low-income housing credit determined under section 42 in any...

The Effects of Low Income Housing Tax Credit Developments on Neighborhoods

PubMed Central

Baum-Snow, Nathaniel; Marion, Justin

2013-01-01

This paper evaluates the impacts of new housing developments funded with the Low Income Housing Tax Credit (LIHTC), the largest federal project based housing program in the U.S., on the neighborhoods in which they are built. A discontinuity in the formula determining the magnitude of tax credits as a function of neighborhood characteristics generates pseudo-random assignment in the number of low income housing units built in similar sets of census tracts. Tracts where projects are awarded 30 percent higher tax credits receive approximately six more low income housing units on a base of seven units per tract. These additional new low income developments cause homeowner turnover to rise, raise property values in declining areas and reduce incomes in gentrifying areas in neighborhoods near the 30th percentile of the income distribution. LIHTC units significantly crowd out nearby new rental construction in gentrifying areas but do not displace new construction in stable or declining areas. PMID:24235779

The Effects of Low Income Housing Tax Credit Developments on Neighborhoods.

PubMed

Baum-Snow, Nathaniel; Marion, Justin

2009-06-01

This paper evaluates the impacts of new housing developments funded with the Low Income Housing Tax Credit (LIHTC), the largest federal project based housing program in the U.S., on the neighborhoods in which they are built. A discontinuity in the formula determining the magnitude of tax credits as a function of neighborhood characteristics generates pseudo-random assignment in the number of low income housing units built in similar sets of census tracts. Tracts where projects are awarded 30 percent higher tax credits receive approximately six more low income housing units on a base of seven units per tract. These additional new low income developments cause homeowner turnover to rise, raise property values in declining areas and reduce incomes in gentrifying areas in neighborhoods near the 30th percentile of the income distribution. LIHTC units significantly crowd out nearby new rental construction in gentrifying areas but do not displace new construction in stable or declining areas.

26 CFR 31.3507-1 - Advance payments of earned income credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... credit advance payment certificate and the payroll periods for which the certificate is effective, see... amount of an employee is determined, with respect to any payroll period, on the basis of the employee's... the Commissioner of Internal Revenue and then in effect for the payroll period. See, however...

Impact of the FY 2009 Building Technologies Program on United States Employment and Earned Income

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

Livingston, Olga V.; Scott, Michael J.; Hostick, Donna J.

2008-06-17

The Department of Energy (DOE) Office of Energy Efficiency and Renewable Energy (EERE) is interested in assessing the potential economic impacts of its portfolio of subprograms on national employment and income. A special purpose input-output model called ImSET is used in this study of 14 Building Technologies Program subprograms in the EERE final FY 2009 budget request to the Office of Management and Budget in February 2008. Energy savings, investments, and impacts on U.S. national employment and earned income are reported by subprogram for selected years to the year 2025. Energy savings and investments from these subprograms have the potentialmore » of creating a total of 258,000 jobs and about $3.7 billion in earned income (2007$) by the year 2025.« less

50 CFR 80.125 - How must an agency treat income that it earns after the grant period?

Code of Federal Regulations, 2012 CFR

2012-10-01

... WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.125 How must an agency treat income that it earns after...

50 CFR 80.125 - How must an agency treat income that it earns after the grant period?

Code of Federal Regulations, 2011 CFR

2011-10-01

... WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.125 How must an agency treat income that it earns after...

26 CFR 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

Code of Federal Regulations, 2011 CFR

2011-04-01

... sources within a foreign country and foreign housing costs. 1.911-1 Section 1.911-1 Internal Revenue... (CONTINUED) Earned Income of Citizens Or Residents of United States § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs. (a) In general. Section 911...

26 CFR 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

Code of Federal Regulations, 2014 CFR

2014-04-01

... within a foreign country and foreign housing costs. 1.911-1 Section 1.911-1 Internal Revenue INTERNAL...) Earned Income of Citizens Or Residents of United States § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs. (a) In general. Section 911 provides...

26 CFR 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

Code of Federal Regulations, 2012 CFR

2012-04-01

... sources within a foreign country and foreign housing costs. 1.911-1 Section 1.911-1 Internal Revenue... (CONTINUED) Earned Income of Citizens Or Residents of United States § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs. (a) In general. Section 911...

26 CFR 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

Code of Federal Regulations, 2013 CFR

2013-04-01

... sources within a foreign country and foreign housing costs. 1.911-1 Section 1.911-1 Internal Revenue... (CONTINUED) Earned Income of Citizens Or Residents of United States § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs. (a) In general. Section 911...

50 CFR 80.125 - How must an agency treat income that it earns after the grant period?

Code of Federal Regulations, 2014 CFR

2014-10-01

... WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.125 How must an agency treat income that it earns after...

50 CFR 80.125 - How must an agency treat income that it earns after the grant period?

Code of Federal Regulations, 2013 CFR

2013-10-01

... WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.125 How must an agency treat income that it earns after...

Extending Marketplace Tax Credits Would Make Coverage More Affordable for Middle-Income Adults.

PubMed

Liu, Jodi; Eiber, Christine

2017-07-01

ISSUE: Affordability of health coverage is a growing challenge for Americans facing rising premiums, deductibles, and copayments. The Affordable Care Act's tax credits make marketplace insurance more affordable for eligible lower-income individuals. However, individuals lose tax credits when their income exceeds 400 percent of the federal poverty level, creating a steep cliff. GOALS: To analyze the effects of extending eligibility for tax credits to individuals with incomes above 400 percent of the federal poverty level. METHODS: We used RAND's COMPARE microsimulation model to examine changes in insurance coverage and health care spending. KEY FINDINGS AND CONCLUSIONS: Extending tax-credit eligibility increases insurance enrollment by 1.2 million, at a total federal cost of $6.0 billion. Those who would benefit from the tax-credit extension are mostly middle-income adults ages 50 to 64. These new enrollees would be healthier than current enrollees their age, which would improve the risk pool and lower premiums. Eliminating the cliff at 400 percent of the federal poverty level is one policy option that may be considered to increase affordability of insurance.

26 CFR 1.702-1 - Income and credits of partner.

Code of Federal Regulations, 2010 CFR

2010-04-01

... his income tax: (1) Each partner shall take into account, as part of his gains and losses from sales... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Income and credits of partner. 1.702-1 Section 1.702-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

26 CFR 1.1375-1 - Tax imposed when passive investment income of corporation having subchapter C earnings and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Tax imposed when passive investment income of... passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of... on the income of certain S corporations that have passive investment income. In the case of a taxable...

7 CFR 3015.43 - Royalties and other income earned from a copyrighted work.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Royalties and other income earned from a copyrighted work. 3015.43 Section 3015.43 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS...

50 CFR 80.126 - How must an agency treat income earned by a subgrantee after the grant period?

Code of Federal Regulations, 2014 CFR

2014-10-01

... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT... DINGELL-JOHNSON SPORT FISH RESTORATION ACTS Program Income § 80.126 How must an agency treat income earned...

50 CFR 80.126 - How must an agency treat income earned by a subgrantee after the grant period?

Code of Federal Regulations, 2013 CFR

2013-10-01

... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT... DINGELL-JOHNSON SPORT FISH RESTORATION ACTS Program Income § 80.126 How must an agency treat income earned...

50 CFR 80.126 - How must an agency treat income earned by a subgrantee after the grant period?

Code of Federal Regulations, 2012 CFR

2012-10-01

... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.126 How must an agency treat income earned by a...

50 CFR 80.126 - How must an agency treat income earned by a subgrantee after the grant period?

Code of Federal Regulations, 2011 CFR

2011-10-01

... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.126 How must an agency treat income earned by a...

The Function of Credit Scheme to Improve Family Income among Beef Cattle Farmers in Central Java Province

NASA Astrophysics Data System (ADS)

Prasetyo, E.; Ekowati, T.; Roessali, W.; Gayatri, S.

2018-02-01

The aims of study were: (i) identify of beef cattle fattening credit scheme, (ii) calculating and analyze of beef cattle farmers’ income, (iii) analyze of factors influencing beef cattle credit scheme towards farmer’s income. The research was held in five regencies in Central Java Province. Beef cattle fattening farm was standardized as an elementary unit. Survey method was used, while Two Stage Cluster Purposive Sampling was used for determining of sample. Data were analyzed using statistical method of quantitative descriptive and inferential statistics in term of income analysis and multiple linear regression models. The result showed that farmers used their own capital to run the farm. The average amount was IDR 10,769,871. Kredit Ketahanan Pangan dan Energi was credit scheme which was dominantly access by farmers. The average credit was IDR 23,312,200/farmer with rate of credit equal to 6.46%, the time of credit returning equal to 24.60 monthand the prediction of average collateral equal to IDR 35,800,00. The average of farmers’ income was IDR 4,361,611.60/2.96 head of beef cattle/fattening period. If the labour cost did not calculate as a cost production, hence the farmer’ income was IDR 7,608,630.41 or in other word the farmer’ income increase 74.44%. Factors of credit scheme which partially significant influence to the farmers’ income were number of own capital usage and value of credit collateral. Meanwhile, name of credit scheme, financing institution as a creditor, amount of credit, rate of credit scheme and time of returning credit were not significantly influence towards farmers’ income.

5 CFR 582.401 - Aggregate disposable earnings.

Code of Federal Regulations, 2010 CFR

2010-01-01

... COMMERCIAL GARNISHMENT OF FEDERAL EMPLOYEES' PAY Consumer Credit Protection Act Restrictions § 582.401 Aggregate disposable earnings. In accordance with the Consumer Credit Protection Act, the aggregate disposable earnings under this part are the employee-obligor's pay less those amounts excluded in accordance...

26 CFR 1.1375-1 - Tax imposed when passive investment income of corporation having subchapter C earnings and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Tax imposed when passive investment income of... imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25...) imposes a tax on the income of certain S corporations that have passive investment income. In the case of...

12 CFR 721.6 - May a credit union derive income from activities approved under this part?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false May a credit union derive income from activities approved under this part? 721.6 Section 721.6 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS INCIDENTAL POWERS § 721.6 May a credit union derive income...

12 CFR 721.6 - May a credit union derive income from activities approved under this part?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 6 2011-01-01 2011-01-01 false May a credit union derive income from activities approved under this part? 721.6 Section 721.6 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS INCIDENTAL POWERS § 721.6 May a credit union derive income...

ACORN's Accelerated Income Redistribution Project: A Program Evaluation

ERIC Educational Resources Information Center

Brooks, Fred; Russell, Daniel; Fisher, Robert

2006-01-01

Objective: This study evaluated the Association of Community Organizations for Reform Now's (ACORN) efforts to increase the uptake of families claiming the earned income tax credit through door-to-door canvassing and managing free tax preparation clinics in three pilot cities. Method: The mixed-method program evaluation included administrative…

26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

...-, second-, or third-tier corporation's earnings and profits. Section 1.960-2 prescribes rules for applying section 902 to dividends paid by a third-, second-, or first-tier corporation from earnings and profits...) Second-tier corporation. In the case of amounts included in the gross income of the taxpayer under...

An Overview of Classes Taken and Credits Earned by Beginning Postsecondary Students. WEB Tables. NCES 2013-151rev

ERIC Educational Resources Information Center

Radford, Alexandria Walton; Horn, Laura

2012-01-01

These Web Tables provide an overview of classes taken and credits earned by a nationwide sample of first-time beginning postsecondary students based on data from the Postsecondary Education Transcript Study (PETS) of the 2004/09 Beginning Postsecondary Students Longitudinal Study. PETS collected transcripts from all the postsecondary institutions…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... credit agencies for exclusive use in making housing credit allocations to buildings that are part of... housing credit allocations in excess of an agency's aggregate housing credit dollar amount. In the event... not perform an independent investigation of the qualified low-income building in order to certify on...

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…

7 CFR 3015.44 - Royalties or equivalent income earned from patents or from inventions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Royalties or equivalent income earned from patents or from inventions. 3015.44 Section 3015.44 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE...

Essays on the statistical mechanics of the labor market and implications for the distribution of earned income

NASA Astrophysics Data System (ADS)

Schneider, Markus P. A.

This dissertation contributes to two areas in economics: the understanding of the distribution of earned income and to Bayesian analysis of distributional data. Recently, physicists claimed that the distribution of earned income is exponential (see Yakovenko, 2009). The first chapter explores the perspective that the economy is a statistical mechanical system and the implication for labor market outcomes is considered critically. The robustness of the empirical results that lead to the physicists' claims, the significance of the exponential distribution in statistical mechanics, and the case for a conservation law in economics are discussed. The conclusion reached is that physicists' conception of the economy is too narrow even within their chosen framework, but that their overall approach is insightful. The dual labor market theory of segmented labor markets is invoked to understand why the observed distribution may be a mixture of distributional components, corresponding to different generating mechanisms described in Reich et al. (1973). The application of informational entropy in chapter II connects this work to Bayesian analysis and maximum entropy econometrics. The analysis follows E. T. Jaynes's treatment of Wolf's dice data, but is applied to the distribution of earned income based on CPS data. The results are calibrated to account for rounded survey responses using a simple simulation, and answer the graphical analyses by physicists. The results indicate that neither the income distribution of all respondents nor of the subpopulation used by physicists appears to be exponential. The empirics do support the claim that a mixture with exponential and log-normal distributional components ts the data. In the final chapter, a log-linear model is used to fit the exponential to the earned income distribution. Separating the CPS data by gender and marital status reveals that the exponential is only an appropriate model for a limited number of subpopulations, namely

17 CFR 256.216 - Unappropriated retained earnings.

Code of Federal Regulations, 2010 CFR

2010-04-01

... retained earnings. This account shall include the balance, either debit or credit, arising from earnings... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Unappropriated retained earnings. 256.216 Section 256.216 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Treated As Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits...

26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Treated As Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits...

26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Treated As Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits...

26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Treated As Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits...

26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits against tax. (a) When...

Boosting Low-Income Children's Opportunities to Succeed Through Direct Income Support.

PubMed

Sherman, Arloc; DeBot, Brandon; Huang, Chye-Ching

2016-04-01

Direct income supports have long been known to substantially reduce the extent and depth of poverty. Evidence suggests that they can also bolster children's opportunities to succeed and enhance long-term mobility. A growing body of research, for example, links income from 2 related tax credits for working families-the Earned Income Tax Credit and the Child Tax Credit-to benefits for children in those families, such as improved birth weight, better school outcomes, and increased rates of employment in adulthood. Similarly, the introduction of food stamps has been found to improve not only the birth weight of infants given access to the program but also their educational achievement, as well as indicators of health, well-being, and self-sufficiency decades later. These are striking research results for income support that is not typically thought of as improving children's health or education. The mechanisms through which these income supports lead to such benefits are likely varied and complex, but emerging research suggests that helping families with children afford basic necessities can reduce the added stress of financial difficulties, preventing downstream neuroendocrine and biochemical changes that affect children's longer-term outcomes. These findings have important implications for policy makers. Research suggests that potential weakening of the safety net would not only substantially increase poverty, but also have damaging long-term effects on children. Policy makers should reject funding cuts and instead strengthen the safety net, which this analysis suggests could reduce poverty further and also enhance children's opportunities to succeed. Copyright © 2016. Published by Elsevier Inc.

17 CFR 256.215 - Appropriated retained earnings.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Appropriated retained earnings... UTILITY HOLDING COMPANY ACT OF 1935 Liabilities and Other Credit Accounts § 256.215 Appropriated retained earnings. This account shall include the amount of retained earnings which has been appropriated or set...

Free tax assistance and the earned income tax credit: vital resources for social workers and low-income families.

PubMed

Lim, Younghee; DeJohn, Tara V; Murray, Drew

2012-04-01

As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance (VITA)--a free income tax preparation program, which is a vital resource available to low-income families. Unfortunately, VITA is largely underused and often unknown to economically strained families and to the social workers and other professionals to whom these families turn for assistance. This article concludes with policy and practice implications for social workers and other professionals engaged in providing services to financially vulnerable families.

Growth in Means-Tested Programs and Tax Credits for Low-Income Households

ERIC Educational Resources Information Center

Carrington, William; Dahl, Molly; Falk, Justin

2013-01-01

The federal government devotes roughly one-sixth of its spending to 10 major means-tested programs and tax credits, which provide cash payments or assistance in obtaining health care, food, housing, or education to people with relatively low income or few assets. Those programs and credits consist of the following: (1) Medicaid; (2) the low-income…

26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... compensation for A's personal services rendered by him in his laundry business would be $12,000. The net... earned income. 1.1348-2 Section 1.1348-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... account in determining the net profits of a trade or business in which both personal services and capital...

26 CFR 1.809-9 - Computation of the differential earnings rate and the recomputed differential earnings rate.

Code of Federal Regulations, 2010 CFR

2010-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Gain and Loss... equal to the product of— (i) The life insurance company's average equity base for the taxable year...— (i) The imputed earnings rate for the taxable year; over (ii) The average mutual earning rate for the...

20 CFR 404.1080 - Net earnings from self-employment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1080 Net earnings from self-employment. (a) Definition of net earnings from self-employment... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Net earnings from self-employment. 404.1080...

20 CFR 404.1080 - Net earnings from self-employment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1080 Net earnings from self-employment. (a) Definition of net earnings from self-employment... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Net earnings from self-employment. 404.1080...

20 CFR 404.1080 - Net earnings from self-employment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1080 Net earnings from self-employment. (a) Definition of net earnings from self-employment... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Net earnings from self-employment. 404.1080...

20 CFR 404.1080 - Net earnings from self-employment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1080 Net earnings from self-employment. (a) Definition of net earnings from self-employment... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Net earnings from self-employment. 404.1080...

78 FR 16277 - Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-14

... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5683-N-23] Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit Database AGENCY: Office of the Chief... following information: Title of Proposed: Low Income Housing Tax Credit Database. OMB Approval Number: 2528...

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

... are addressed in the instructions to the forms. (i) [Reserved]. For further guidance, see § 1.42-1T(i... (g). (h) Filing of forms. Unless otherwise provided in forms or instructions, a completed Form 8586, “Low-Income Housing Credit,” (or any successor form) must be filed with the owner's Federal income tax...

Early College Can Boost College Success Rates for Low-Income, First-Generation Students

ERIC Educational Resources Information Center

Ndiaye, Mamadou; Wolfe, Rebecca E.

2016-01-01

Early college high school models are designed to encourage and assist traditionally underrepresented groups of students- low income, Latino, and African-American- to persist in and graduate from high school while earning college credit. Some of the models target high school dropouts, with the aim of helping them acquire the education and training…

26 CFR 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

Code of Federal Regulations, 2010 CFR

2010-04-01

... sources within a foreign country and foreign housing costs. 1.911-1 Section 1.911-1 Internal Revenue... Income of Citizens Or Residents of United States § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs. (a) In general. Section 911 provides that a...

Valuable Learning or "Spinning Their Wheels"? Understanding Excess Credits Earned by Community College Associate Degree Completers. CCRC Working Paper No. 44

ERIC Educational Resources Information Center

Zeidenberg, Matthew

2012-01-01

Substantial numbers of students who earn an associate degree from a community college accumulate more college credits than are required. This is an important phenomenon for at least two related reasons. First, it raises the issue of efficiency: Are students getting their degrees in the most expeditious manner, both in terms of time out of the…

HMO penetration and physicians' earnings.

PubMed

Hadley, J; Mitchell, J M

1999-11-01

The goal of this study is to estimate whether cross-sectional variations in enrollment in health maintenance organizations (HMOs) affected physicians' earnings and hourly income in 1990. Using data from a nationally representative sample of 4,577 younger physicians (<45 years) conducted in 1991, we estimated a partial reduced-form model of physicians annual income and per hour income. We tested whether HMO penetration is endogenous and used the instrumental variables approach to obtain unbiased estimates. HMO penetration had a negative and statistically significant impact on physicians earnings in 1990. A doubling of the average level of HMO penetration in the market is estimated to reduce annual earnings by 7% to 10.7%, and hourly earnings by approximately 6% to 9%. It appears that HMOs were successful in reducing physicians' annual and per hour earnings in 1990, presumably through a combination of fewer visits and lower payment rates for people covered by HMOs. Although these results cannot be generalized to all physicians, the experience of a younger cohort of physicians may still be a good indicator of the future effects of HMOs because younger physicians may be more susceptible to market forces than older and more established physicians. Moreover, these results may be somewhat conservative because they reflect market behavior in 1990, several years before the rapid growth and more aggressive market behavior of HMOs in recent years.

42 CFR 137.110 - May a Self-Governance Tribe retain and expend any program income earned pursuant to a compact and...

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 1 2013-10-01 2013-10-01 false May a Self-Governance Tribe retain and expend any... HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Funding Program Income § 137.110 May a Self-Governance... Medicare, Medicaid, or other program income earned by a Self-Governance Tribe shall be treated as...

42 CFR 137.110 - May a Self-Governance Tribe retain and expend any program income earned pursuant to a compact and...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 1 2011-10-01 2011-10-01 false May a Self-Governance Tribe retain and expend any... HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Funding Program Income § 137.110 May a Self-Governance... Medicare, Medicaid, or other program income earned by a Self-Governance Tribe shall be treated as...

42 CFR 137.110 - May a Self-Governance Tribe retain and expend any program income earned pursuant to a compact and...

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false May a Self-Governance Tribe retain and expend any... HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Funding Program Income § 137.110 May a Self-Governance... Medicare, Medicaid, or other program income earned by a Self-Governance Tribe shall be treated as...

42 CFR 137.110 - May a Self-Governance Tribe retain and expend any program income earned pursuant to a compact and...

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 1 2012-10-01 2012-10-01 false May a Self-Governance Tribe retain and expend any... HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Funding Program Income § 137.110 May a Self-Governance... Medicare, Medicaid, or other program income earned by a Self-Governance Tribe shall be treated as...

42 CFR 137.110 - May a Self-Governance Tribe retain and expend any program income earned pursuant to a compact and...

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 1 2014-10-01 2014-10-01 false May a Self-Governance Tribe retain and expend any... HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Funding Program Income § 137.110 May a Self-Governance... Medicare, Medicaid, or other program income earned by a Self-Governance Tribe shall be treated as...

12 CFR 704.19 - Wholesale corporate credit unions.

Code of Federal Regulations, 2010 CFR

2010-01-01

...) Earnings retention requirement. A wholesale corporate credit union must increase retained earnings if the prior month-end retained earnings ratio is less than 1 percent. (1) Its retained earnings must increase... month-end retained earnings ratio is less than 1 percent and the core capital ratio is less than 3...

12 CFR 615.5215 - Distribution of earnings.

Code of Federal Regulations, 2010 CFR

2010-01-01

....5215 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5215 Distribution of earnings. The boards of directors of System institutions may not reduce the permanent capital of the institution...

49 CFR 536.8 - Conditions for trading of credits.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 536.8 Transportation Other Regulations Relating to Transportation (Continued) NATIONAL HIGHWAY TRAFFIC... categories. For credits earned in model year 2011 or thereafter, and used to satisfy compliance obligations for model year 2011 or thereafter: (1) Manufacturers may use credits originally earned by another...

The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit. NBER Working Paper No. 14599

ERIC Educational Resources Information Center

Dahl, Gordon; Lochner, Lance

2008-01-01

Past estimates of the effect of family income on child development have often been plagued by endogeneity and measurement error. In this paper, we use two simulated instrumental variables strategies to estimate the causal effect of income on children's math and reading achievement. Our identification derives from the large, non-linear changes in…

A Phenomenological Inquiry into the Financial Education Experiences of Young, Low-Income Credit Union Members

ERIC Educational Resources Information Center

Santangelo, Dan

2012-01-01

This qualitative phenomenological study engaged 20 young, low-income credit union members who participated in financial education classes at Denver Community Credit Union. The study explored learning experiences that generated changes in money management behaviors and sought evidence of transformational learning in a nonformal education setting.…

The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit. Discussion Paper No. 1361-09

ERIC Educational Resources Information Center

Dahl, Gordon; Lochner, Lance

2009-01-01

Past estimates of the effect of family income on child development have often been plagued by endogeneity and measurement error. In this paper, we use two simulated instrumental variables strategies to estimate the causal effect of income on children's math and reading achievement. Our identification derives from the large, non-linear changes…

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

PubMed

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

2015-06-01

The current study investigates the extent to which a refundable tax credit could be used to increase low-income children's after-school physical activity levels. An experimental study was conducted evaluating the effectiveness of an intervention offering a simulated refundable tax credit to parents of elementary-school-age children (n = 130) for enrollment in after-school physical activity programs. A randomized controlled design was used, with data collected at baseline, immediately following the 4-month intervention (postintervention), and 6 weeks after the end of the intervention (follow-up). Evaluation measures included (1) enrollment rate, time spent, weekly participation frequency, duration of enrollment, and long-term enrollment patterns in after-school physical activity programs and (2) moderate to vigorous physical activity. The simulated tax credits did not significantly influence low-income children's rates of enrollment in after-school physical activity programs, frequency of participation, time spent in after-school physical activity programs, and overall moderate-to-vigorous intensity physical activity at postintervention or follow-up. The use of refundable tax credits as incentives to increase participation in after-school physical activity programs in low-income families may have limited effectiveness. Lawmakers might consider other methods of fiscal policy to promote physical activity such as direct payment to after-school physical activity program providers for enrolling and serving a low-income child in a qualified program, or improvements to programming and infrastructure.

49 CFR 536.8 - Conditions for trading of credits.

Code of Federal Regulations, 2010 CFR

2010-10-01

... categories. For credits earned in model year 2011 or thereafter, and used to satisfy compliance obligations for model year 2011 or thereafter: (1) Manufacturers may use credits originally earned by another... its automobile manufacturing business, it must inform NHTSA how it plans to divide the manufacturer's...

Profiles of higher earning wives in Hong Kong and the implications for marital satisfaction.

PubMed

Zhang, Huiping; Law, Frances Yik Wa; Hu, Debao; Fan, Susan; Yip, Paul Siu Fai

2015-01-01

Higher earning wives are emerging as a global phenomenon; however, the profiles of higher earning wives and the implications for marital satisfaction remain unknown in Hong Kong. On the basis of a representative household survey of 689 Hong Kong Chinese couples in 2012, this study aimed to explore the profiles of higher earning wives in Hong Kong and examine the effect of wives' income advantage on the couples' marital satisfaction. Results indicated that higher earning wives were clustered into 2 groups. One group of higher earning wives was older, was better educated, held managerial and professional jobs, and lived in high-income families compared with lower earning wives. The other group of higher earning wives was not well educated, held nonprofessional jobs, and lived in low-income families. Higher earning wives reported similar marital satisfaction with lower earning wives as well as their husbands. However, higher earning wives with nonprofessional jobs and from low-income families reported lower life and marital satisfaction than did those with better socioeconomic status. The implications of these findings are discussed.

Extending the EITC to Noncustodial Parents: Potential Impacts and Design Considerations

ERIC Educational Resources Information Center

Wheaton, Laura; Sorensen, Elaine

2010-01-01

This paper examines the noncustodial parent earned income tax credit (NCP EITC), a new type of credit recently enacted in New York and Washington, D.C., and proposed by Senator Bayh and then-Senator Obama in 2007. The NCP EITC offers an earned income tax credit to low-income noncustodial parents who work and pay their full child support. This…

The gender earnings gap among pharmacists.

PubMed

Carvajal, Manuel J; Armayor, Graciela M; Deziel, Lisa

2012-01-01

A gender earnings gap exists across professions. Compared with men, women earn consistently lower income levels. The determinants of wages and salaries should be explored to assess whether a gender earnings gap exists in the pharmacy profession. The objectives of this study were to (1) compare the responses of male and female pharmacists' earnings with human-capital stock, workers' preferences, and opinion variables and (2) assess whether the earnings determination models for male and female pharmacists yielded similar results in estimating the wage-and-salary gap through earnings projections, the influence of each explanatory variable, and gender differences in statistical significance. Data were collected through the use of a 37-question survey mailed to registered pharmacists in South Florida, United States. Earnings functions were formulated and tested separately for male and female pharmacists using unlogged and semilog equation forms. Number of hours worked, human-capital stock, job preferences, and opinion variables were hypothesized to explain wage-and-salary differentials. The empirical evidence led to 3 major conclusions: (1) men's and women's earnings sometimes were influenced by different stimuli, and when they responded to the same variables, the effect often was different; (2) although the influence of some explanatory variables on earnings differed in the unlogged and semilog equations, the earnings projections derived from both equation forms for male and female pharmacists were remarkably similar and yielded nearly identical male-female earnings ratios; and (3) controlling for number of hours worked, human-capital stock, job preferences, and opinion variables reduced the initial unadjusted male-female earnings ratios only slightly, which pointed toward the presence of gender bias. After controlling for human-capital stock, job-related characteristics, and opinion variables, male pharmacists continued to earn higher income levels than female

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

An Analysis of Arizona Individual Income Tax-Credit Scholarship Recipients' Family Income, 2009-10 School Year. Program on Education Policy and Governance Working Paper. PEPG 10-18

ERIC Educational Resources Information Center

Murray, Vicki E.

2010-01-01

In 2009, the "East Valley Tribune and the Arizona Republic" alleged that Arizona's individual income tax-credit scholarship program disproportionately serves privileged students from higher-income families over those from lower-income backgrounds. Yet neither paper collected the student-level, scholarship recipient family income data…

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

PubMed Central

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

2014-01-01

Objective The present study investigates the extent to which a refundable tax credit could be used to increase low income children's after-school physical activity levels. Methods An experimental study was conducted evaluating the effectiveness of an intervention offering a simulated refundable tax credit to parents of elementary school-age children (n=130) for enrollment in after-school physical activity programs. A randomized-controlled design was used, with data collected at baseline, immediately following the four month intervention (post-intervention), and six-weeks after the end of the intervention (follow-up). Evaluation measures included: (a) enrollment rate, time spent, weekly participation frequency, duration of enrollment and long term enrollment patterns in after-school physical activity programs; and (b) moderate-to-vigorous physical activity (MVPA). Results The simulated tax credits did not significantly influence low- income children's rates of enrollment in after-school physical activity programs, frequency of participation, time spent in after-school physical activity programs, and overall moderate-to-vigorous intensity physical activity at post-intervention or follow-up. Conclusion The use of refundable tax credits as incentives to increase participation in after-school physical activity programs in low-income families may have limited effectiveness. Lawmakers might consider other methods of fiscal policy to promote physical activity such as direct payment to after-school physical activity program providers for enrolling and serving a low- income child in a qualified program, or improvements to programming and infrastructure. PMID:25184738

Earnings among people with spinal cord injury.

PubMed

Ramakrishnan, K; Loh, S Y; Omar, Z

2011-09-01

Secondary analysis of cross-sectional data. To identify differences in earnings among participants with spinal cord injury (SCI) and their relation to demographic, injury, educational and employment-related factors. People living with SCI in the community who were members of a disability support organization. A total of 76 members who have had traumatic SCI for at least 2 years, between 15 and 64 years of age at time of study and were working before SCI were interviewed over the phone. The earnings were categorized as more, same or less than before SCI or no income for those unemployed. Of the 76 participants (who averaged about 15.1 years post SCI), only 13 participants (17.1%) were earning more than before injury, whereas majority were in the category of having no income, being unemployed at time of study, n=36 (47.4%). Factors positively related to earnings were having more years in education, both at time of injury and at time of survey. As anticipated, those currently in full time and paid employments were earning more while receipt of financial compensation was negatively related to earnings. Despite a lengthy period of time post SCI, only a minority were earning more, reflecting poorly on the quality of post SCI employment experience. The rehabilitation team should therefore focus on improving both educational and vocational opportunities for persons with SCI and aim for full time, paid employments. The current workers' compensation scheme renders the recipient at a static income and may need to be revised.

Free Tax Assistance and the Earned Income Tax Credit: Vital Resources for Social Workers and Low-Income Families

ERIC Educational Resources Information Center

Lim, Younghee; DeJohn, Tara V.; Murray, Drew

2012-01-01

As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance…

Adult Part-Time Students and the C.I.C. Universities. A Study of Credit and Degree Earning Opportunities for Adults at Eleven Midwestern Universities.

ERIC Educational Resources Information Center

Ray, Robert F.

As a sequel to a 1971-72 study, this report for 1975-76 provides an updated inventory of the programs and policies of the Committee on Institutional Cooperation (CIC) universities through which adult part-time students may earn credit and bachelor's or master's degrees, notes significant changes since the first report, and offers suggestions for…

Earnings and Benefits of Contingent and Noncontingent Workers [and] Earnings and Benefits of Workers in Alternative Work Arrangements.

ERIC Educational Resources Information Center

Hipple, Steven; Stewart, Jay

1996-01-01

Contingent workers generally earn less income and are less likely to receive health insurance and pension benefits through their employers than are noncontingent workers. However, many earn higher wages than those in traditional arrangements and have access to health insurance from other sources. (Author)

Online Dual Credits: Measuring the Relationship between Grades Earned in Rural High School Dual Credit Courses and Grades Earned in Post High School College Credit

ERIC Educational Resources Information Center

Childs, Joe L.

2017-01-01

The extensive body of research into the relationship between online dual credit coursework and the academic success in subsequent coursework for South Dakota students is not well known. South Dakota students are flocking toward the online dual credit option for a number of reasons--reduction in tuition, expedient degree attainment, and to…

26 CFR 1.42-2 - Waiver of requirement that an existing building eligible for the low-income housing credit was...

Code of Federal Regulations, 2010 CFR

2010-04-01

... eligible for the low-income housing credit was last placed in service more than 10 years prior to... existing building eligible for the low-income housing credit was last placed in service more than 10 years... applicable under section 42(d)(2)(D)(iii)(I)), (2) There is a period of at least 10 years between the date of...

26 CFR 1.42-2 - Waiver of requirement that an existing building eligible for the low-income housing credit was...

Code of Federal Regulations, 2011 CFR

2011-04-01

... eligible for the low-income housing credit was last placed in service more than 10 years prior to... existing building eligible for the low-income housing credit was last placed in service more than 10 years... applicable under section 42(d)(2)(D)(iii)(I)), (2) There is a period of at least 10 years between the date of...

24 CFR 904.110 - Earned Home Payments Account (EHPA)

Code of Federal Regulations, 2013 CFR

2013-04-01

... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Earned Home Payments Account (EHPA... Earned Home Payments Account (EHPA) (a) Credits to the account. The LHA shall establish and maintain a separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of...

24 CFR 904.110 - Earned Home Payments Account (EHPA)

Code of Federal Regulations, 2014 CFR

2014-04-01

... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Earned Home Payments Account (EHPA... Earned Home Payments Account (EHPA) (a) Credits to the account. The LHA shall establish and maintain a separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of...

24 CFR 904.110 - Earned Home Payments Account (EHPA)

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Earned Home Payments Account (EHPA... Earned Home Payments Account (EHPA) (a) Credits to the account. The LHA shall establish and maintain a separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of...

24 CFR 904.110 - Earned Home Payments Account (EHPA)

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Earned Home Payments Account (EHPA... Earned Home Payments Account (EHPA) (a) Credits to the account. The LHA shall establish and maintain a separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of...

24 CFR 904.110 - Earned Home Payments Account (EHPA)

Code of Federal Regulations, 2012 CFR

2012-04-01

... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Earned Home Payments Account (EHPA... Earned Home Payments Account (EHPA) (a) Credits to the account. The LHA shall establish and maintain a separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of...

Lifetime earnings for physicians across specialties.

PubMed

Leigh, J Paul; Tancredi, Daniel; Jerant, Anthony; Romano, Patrick S; Kravitz, Richard L

2012-12-01

Earlier studies estimated annual income differences across specialties, but lifetime income may be more relevant given physicians' long-term commitments to specialties. Annual income and work hours data were collected from 6381 physicians in the nationally representative 2004-2005 Community Tracking Study. Data regarding years of residency were collected from AMA FREIDA. Present value models were constructed assuming 3% discount rates. Estimates were adjusted for demographic and market covariates. Sensitivity analyses included 4 alternative models involving work hours, retirement, exogenous variables, and 1% discount rate. Estimates were generated for 4 broad specialty categories (Primary Care, Surgery, Internal Medicine and Pediatric Subspecialties, and Other), and for 41 specific specialties. The estimates of lifetime earnings for the broad categories of Surgery, Internal Medicine and Pediatric Subspecialties, and Other specialties were $1,587,722, $1,099,655, and $761,402 more than for Primary Care. For the 41 specific specialties, the top 3 (with family medicine as reference) were neurological surgery ($2,880,601), medical oncology ($2,772,665), and radiation oncology ($2,659,657). The estimates from models with varying rates of retirement and including only exogenous variables were similar to those in the preferred model. The 1% discount model generated estimates that were roughly 150% larger than the 3% model. There was considerable variation in the lifetime earnings across physician specialties. After accounting for varying residency years and discounting future earnings, primary care specialties earned roughly $1-3 million less than other specialties. Earnings' differences across specialties may undermine health reform efforts to control costs and ensure adequate numbers of primary care physicians.

12 CFR 7.1006 - Loan agreement providing for a share in profits, income, or earnings or for stock warrants.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Loan agreement providing for a share in profits, income, or earnings or for stock warrants. 7.1006 Section 7.1006 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1006 Loan agreement...

12 CFR 7.1006 - Loan agreement providing for a share in profits, income, or earnings or for stock warrants.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Loan agreement providing for a share in profits, income, or earnings or for stock warrants. 7.1006 Section 7.1006 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1006 Loan agreement...

Male-Female Differences in Work Experience, Occupation, and Earnings: 1984. Data from the Survey of Income and Program Participation.

ERIC Educational Resources Information Center

McNeil, John M.; Lamas, Enrique J.

1987-01-01

This report contains 23 tables reporting the differences between men and women in lifetime labor force attachment, occupation, and earnings. The information was collected from a sample of approximately 20,000 households in May, June, July, and August 1984, as part of the Survey of Income Program Participation. The first part of this report…

26 CFR 1.312-6 - Earnings and profits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the amount of... income, as the case may be). For instance, a corporation keeping its books and filing its income tax...

10 CFR 603.1305 - Program income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 603.1305 Section 603.1305 Energy... Used in this Part § 603.1305 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a direct result of a TIA. Program income includes...

26 CFR 1.809-9 - Computation of the differential earnings rate and the recomputed differential earnings rate.

Code of Federal Regulations, 2011 CFR

2011-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... the amount equal to the product of— (i) The life insurance company's average equity base for the... the excess of— (i) The imputed earnings rate for the taxable year; over (ii) The average mutual...

Insult to Injury: Disability, Earnings, and Divorce

ERIC Educational Resources Information Center

Singleton, Perry

2012-01-01

This study measures the longitudinal effect of disability on earnings, marriage, and divorce. The data come from the Survey of Income and Program Participation matched to administrative data on longitudinal earnings. Using event-study methods, the results show that the onset of a work-preventing disability is associated with a precipitous decline…

49 CFR 536.7 - Treatment of carryback credits.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 6 2010-10-01 2010-10-01 false Treatment of carryback credits. 536.7 Section 536.7 Transportation Other Regulations Relating to Transportation (Continued) NATIONAL HIGHWAY TRAFFIC... Treatment of carryback credits. (a) Carryback credits earned in a compliance category in any model year may...

24 CFR 511.76 - Program income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Program income. 511.76 Section 511... Program income. (a) General. Grantees and State recipients are neither encouraged to earn nor discouraged from earning program income in using rental rehabilitation grant amounts under this part. (b...

Tracking and Explaining Credit-Hour Completion

ERIC Educational Resources Information Center

Kwenda, Maxwell Ndigume

2014-01-01

This study highlights factors associated with changes in earned hours for two cohorts of incoming freshmen during their first year. The objectives of this study are twofold: (a) to derive model(s) regressing the cumulative hours earned and differential hours earned on student demographic, socioeconomic, and academic characteristics; and (b) to…

26 CFR 1.312-6 - Earnings and profits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the... income tax returns under subchapter E, chapter 1 of the Code, on the cash receipts and disbursements...

26 CFR 1.312-6 - Earnings and profits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the... income tax returns under subchapter E, chapter 1 of the Code, on the cash receipts and disbursements...

26 CFR 1.37-3 - Credit for individuals under age 65 who have public retirement system income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... trade or business if capital is not a material income-producing factor in that trade or business; or (ii) Thirty percent of the taxpayer's share of the net profits from the trade or business if capital is a... receives social security payments totalling $1,400. During 1978 W, who is 63 years old, earns $1,600 and...

26 CFR 1.37-3 - Credit for individuals under age 65 who have public retirement system income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... trade or business if capital is not a material income-producing factor in that trade or business; or (ii) Thirty percent of the taxpayer's share of the net profits from the trade or business if capital is a... receives social security payments totalling $1,400. During 1978 W, who is 63 years old, earns $1,600 and...

20 CFR 404.144 - How we credit self-employment income to calendar years for taxable years beginning after 1977.

Code of Federal Regulations, 2010 CFR

2010-04-01

... your self-employment income to calendar year 1978 and 5/12 ($500) of your self-employment income to... calendar years for taxable years beginning after 1977. 404.144 Section 404.144 Employees' Benefits SOCIAL... Quarters of Coverage Quarters of Coverage § 404.144 How we credit self-employment income to calendar years...

12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Combined credit for exercising employee stock options and paying income taxes incurred as a result of such exercise. 221.123 Section 221.123 Banks and... (REGULATION U) Interpretations § 221.123 Combined credit for exercising employee stock options and paying...

32 CFR 37.1335 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 37.1335 Section 37.1335 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1335 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a...

76 FR 68440 - Federal Reserve Bank Services

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-04

... credit rate on clearing balances. DATES: The new fee schedules and earnings credit rate become effective... and Payment Systems. For questions regarding the PSAF and earnings credits on clearing balances..., investment income is imputed and netted with related direct costs associated with clearing balances to...

26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Earnings and profits of a regulated investment...

26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Earnings and profits of a regulated investment...

26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a regulated investment...

26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Earnings and profits of a regulated investment...

26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Earnings and profits of a regulated investment...

75 FR 67731 - Federal Reserve Bank Services

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-03

... credit rate on clearing balances. DATES: The new fee schedules and earnings credit rate become effective... and Payment Systems. For questions regarding the PSAF and earnings credits on clearing balances... clearing balances to estimate net income on clearing balances (NICB). From 2000 through 2009, the Reserve...

Who Gets the Credit? Who Pays the Consequences? The Illinois Tuition Tax Credit. Special Report.

ERIC Educational Resources Information Center

Pathak, Arohi; Keenan, Nancy

In 1999, Illinois enacted a tuition tax credit program. Tax credit supporters suggest tax credits help low-income students. However, opponents argue that they disproportionately benefit higher-income families whose children are already attending private schools and may decrease already limited resources available to public schools. New data from…

26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

Code of Federal Regulations, 2013 CFR

2013-04-01

... FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1091 Figuring net earnings for ministers and members of... § 404.1023 (c) and (e). In figuring your net earnings from self-employment from performing these...

20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

Code of Federal Regulations, 2010 CFR

2010-04-01

... FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1091 Figuring net earnings for ministers and members of... § 404.1023 (c) and (e). In figuring your net earnings from self-employment from performing these...

20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

Code of Federal Regulations, 2011 CFR

2011-04-01

... FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1091 Figuring net earnings for ministers and members of... § 404.1023 (c) and (e). In figuring your net earnings from self-employment from performing these...

20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

Code of Federal Regulations, 2012 CFR

2012-04-01

... FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1091 Figuring net earnings for ministers and members of... § 404.1023 (c) and (e). In figuring your net earnings from self-employment from performing these...

20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

Code of Federal Regulations, 2014 CFR

2014-04-01

... FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1091 Figuring net earnings for ministers and members of... § 404.1023 (c) and (e). In figuring your net earnings from self-employment from performing these...

26 CFR 1.535-3 - Accumulated earnings credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

....535-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.535-3... section 243(b)) and sections 1561, 1562, and 1564 (relating to limitations on certain tax benefits in the...

The Working Women's Forum: organizing for credit and change.

PubMed

Chen, M

1983-01-01

The Working Women's Forum (WWF), established in Madras in 1978, has brought together over 13,000 poor urban women around the issue of credit. Most women who live in the slums of Madras work as small-scale traders and vendors, their earnings often providing over half the family income. Interviews with these women revealed that their primary concern was increasing their earning capacity. The WWF was set up to enable these women to obtain low interest loans to expand their businesses. The key element in the WWF structure is the neighborhood loan group, comprised of 10-20 women from the same area who act as mutual guarantors for the loans of all group members. Over 7000 women have received loans and the repayment rate has been over 90%. About 2800 new jobs or businesses have been created, and earnings have increased an average of 50% in existing enterprises. Women report that they are eating better quality and more varied foods as a result of their increased income. The WWF is expanding its activities to address the political and social problems of working women as well. The Forum operates day care centers, skills training centers, and remedial classes for schoolchildren. In 1980 the WWF launched a family planning program in which field workers (who are drawn from the WWF membership and paid $18 per month) disseminate information on health, nutrition, and family planning to families in their communities. According to a staff member, this program was an outcome of the realization that "income generation and large families do not go together." The WWF also promotes intercaste, no dowry marriages and lobbies for public services. Women have become more confident of the possibility of gaining control over their lives, including their fertility. The WWF experience demonstrates that an organization does not need a lot of money, educated staff, or technical expertise to reach poor women. The Forum's success is attributed to its selection of one critical issue, utilization of

26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not such trust...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of the Tax Reform Act of 1986. See §§ 1.902-3, 1.902-4 and 1.964-1. (iii) Foreign income taxes... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.381(c)(2)-1 - Earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(2)-1 Earnings and profits. (a) In... profits, after the date of distribution or transfer and before the completion of the reorganization or... maintaining two separate earnings and profits accounts after the date of distribution or transfer. The first...

Earnings and Financial Compensation from Social Security Systems Correlate Strongly with Disability for Multiple Sclerosis Patients.

PubMed

Kavaliunas, Andrius; Wiberg, Michael; Tinghög, Petter; Glaser, Anna; Gyllensten, Hanna; Alexanderson, Kristina; Hillert, Jan

2015-01-01

Multiple sclerosis (MS) patients earn lower incomes and receive higher benefits. However, there is limited knowledge of how this is correlated with their disability. To elucidate sources and levels of income among MS patients with different disability, assessed with the Expanded Disability Status Scale. A total of 7929 MS patients aged 21-64 years and living in Sweden in 2010 were identified for this cross-sectional study. Descriptive statistics, logistic and truncated linear regression models were used to estimate differences between MS patients regarding earnings, disability pension, sickness absence, disability allowance, unemployment compensation, and social assistance. The average level of earnings was ten times lower and the average level of health- related benefits was four times higher when comparing MS patients with severe and mild disability. MS patients with severe disability had on average SEK 166,931 less annual income from earnings and SEK 54,534 more income from benefits compared to those with mild disability. The combined average income for MS patients was 35% lower when comparing patients in the same groups. The adjusted risk ratio for having earnings among MS patients with severe disability compared to the patients with mild disability was 0.33 (95% CI 0.29-0.39), while the risk ratio for having benefits was 1.93 (95% CI 1.90-1.94). Disease progression affects the financial situation of MS patients considerably. Correlations between higher disability and patient income were observed, suggesting that earnings and benefits could be used as measures of MS progression and proxies of disability.

77 FR 65139 - Designation of Low-Income Status; Acceptance of Secondary Capital Accounts by Low-Income...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-25

...-Income Status; Acceptance of Secondary Capital Accounts by Low-Income Designated Credit Unions AGENCY... amend its low-income credit unions regulation by extending the time credit unions have to accept a low- income designation. Under the current rule, an FCU that has received notification from NCUA that it...

26 CFR 1.996-3 - Divisions of earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-3 Divisions of earnings... dividend of $35, i.e., one-half of R's taxable income of $70. The tax consequences of these facts to X and...

Education and Lifetime Earnings in the United States.

PubMed

Tamborini, Christopher R; Kim, ChangHwan; Sakamoto, Arthur

2015-08-01

Differences in lifetime earnings by educational attainment have been of great research and policy interest. Although a large literature examines earnings differences by educational attainment, research on lifetime earnings--which refers to total accumulated earnings from entry into the labor market until retirement--remains limited because of the paucity of adequate data. Using data that match respondents in the Survey of Income and Program Participation to their longitudinal tax earnings as recorded by the Social Security Administration, we estimate the 50-year work career effects of education on lifetime earnings for men and women. By overcoming the purely synthetic cohort approach, our results provide a more realistic appraisal of actual patterns of lifetime earnings. Detailed estimates are provided for gross lifetime earnings by education; net lifetime earnings after controlling for covariates associated with the probability of obtaining a bachelor's degree; and the net present 50-year lifetime value of education at age 20. In addition, we provide estimates that include individuals with zero earnings and disability. We also assess the adequacy of the purely synthetic cohort approach, which uses age differences in earnings observed in cross-sectional surveys to approximate lifetime earnings. Overall, our results confirm the persistent positive effects of higher education on earnings over different stages of the work career and over a lifetime, but also reveal notably smaller net effects on lifetime earnings compared with previously reported estimates. We discuss the implications of these and other findings.

20 CFR 225.4 - Limitation on amount of earnings used to compute a PIA.

Code of Federal Regulations, 2010 CFR

2010-04-01

... compute a PIA. 225.4 Section 225.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE... earnings used to compute a PIA. Certain PIA's used by the Board are based on a combination of compensation... purposes of crediting earnings when computing any PIA, compensation is always treated as wages. Regardless...

Low-Income Housing Tax Credits and the Role of Tax Policy in Preserving the Stock of Low-Income Housing. Hearings before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means. House of Representatives, One Hundredth Congress, Second Session.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. House Committee on Ways and Means.

This document comprises testimony delivered before the House Subcommittee on Select Revenue Measures on the Low-Income Housing Tax Credit created by the Tax Reform Act of 1986, and on the role of tax policy in preserving the stock of low-income housing. The effectiveness of the low-income credit program is discussed and strategies to improve it…

Education and Lifetime Earnings in the United States

PubMed Central

Tamborini, Christopher R.; Kim, ChangHwan; Sakamoto, Arthur

2015-01-01

Differences in lifetime earnings by educational attainment have been of great research and policy interest. Although a large literature examines earnings differences by educational attainment, research on lifetime earnings—which refers to total accumulated earnings from entry into the labor market until retirement—remains limited because of the paucity of adequate data. Using data that match respondents in the Survey of Income and Program Participation to their longitudinal tax earnings as recorded by the Social Security Administration, we estimate the 50-year work career effects of education on lifetime earnings for men and women. By overcoming the purely synthetic cohort approach, our results provide a more realistic appraisal of actual patterns of lifetime earnings. Detailed estimates are provided for gross lifetime earnings by education; net lifetime earnings after controlling for covariates associated with the probability of obtaining a bachelor’s degree; and the net present 50-year lifetime value of education at age 20. In addition, we provide estimates that include individuals with zero earnings and disability. We also assess the adequacy of the purely synthetic cohort approach, which uses age differences in earnings observed in cross-sectional surveys to approximate lifetime earnings. Overall, our results confirm the persistent positive effects of higher education on earnings over different stages of the work career and over a lifetime, but also reveal notably smaller net effects on lifetime earnings compared with previously reported estimates. We discuss the implications of these and other findings. PMID:26100983

How do nonprofit hospitals manage earnings?

PubMed

Leone, Andrew J; Van Horn, R Lawrence

2005-07-01

We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.

Associations of serious mental illness with earnings: results from the WHO World Mental Health surveys

PubMed Central

Levinson, Daphna; Lakoma, Matthew D.; Petukhova, Maria; Schoenbaum, Michael; Zaslavsky, Alan M.; Angermeyer, Matthias; Borges, Guilherme; Bruffaerts, Ronny; de Girolamo, Giovanni; de Graaf, Ron; Gureje, Oye; Haro, Josep Maria; Hu, Chiyi; Karam, Aimee N.; Kawakami, Norito; Lee, Sing; Lepine, Jean-Pierre; Browne, Mark Oakley; Okoliyski, Michail; Posada-Villa, José; Sagar, Rajesh; Viana, Maria Carmen; Williams, David R.; Kessler, Ronald C.

2010-01-01

Background Burden-of-illness data, which are often used in setting healthcare policy-spending priorities, are unavailable for mental disorders in most countries. Aims To examine one central aspect of illness burden, the association of serious mental illness with earnings, in the World Health Organization (WHO) World Mental Health (WMH) Surveys. Method The WMH Surveys were carried out in 10 high-income and 9 low- and middle-income countries. The associations of personal earnings with serious mental illness were estimated. Results Respondents with serious mental illness earned on average a third less than median earnings, with no significant between-country differences (χ2(9) = 5.5–8.1, P = 0.52–0.79). These losses are equivalent to 0.3–0.8% of total national earnings. Reduced earnings among those with earnings and the increased probability of not earning are both important components of these associations. Conclusions These results add to a growing body of evidence that mental disorders have high societal costs. Decisions about healthcare resource allocation should take these costs into consideration. PMID:20679263

How much do cancer specialists earn? A comparison of physician fees and remuneration in oncology and radiology in high-income countries.

PubMed

Boyle, Seán; Petch, Jeremy; Batt, Kathy; Durand-Zaleski, Isabelle; Thomson, Sarah

2018-02-01

The main driver of higher spending on health care in the US is believed to be substantially higher fees paid to US physicians in comparison with other countries. We aim to compare physician incomes in radiology and oncology considering differences in relation to fees paid, physician capacity and volume of services provided in five countries: the United States, Canada, Australia, France and the United Kingdom. The fee for a consultation with a specialist in oncology varies threefold across countries, and more than fourfold for chemotherapy. There is also a three to fourfold variation in fees for ultrasound and CT scans. Physician earnings in the US are greater than in other countries in both oncology and radiology, more than three times higher than in the UK; Canadian oncologists and radiologists earn considerably more than their European counterparts. Although challenging, benchmarking earnings and fees for similar health care activities across countries, and understanding the factors that explain any differences, can provide valuable insights for policy makers trying to enhance efficiency and quality in service delivery, especially in the face of rising care costs. Copyright © 2017 Elsevier B.V. All rights reserved.

Tuition Tax Credits. Issuegram 19.

ERIC Educational Resources Information Center

Augenblick, John; McGuire, Kent

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

26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... consolidated Federal income tax return due (without extensions) on or after December 21, 2009. However, a consolidated group may apply this section to any consolidated Federal income tax return filed on or after... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated accumulated earnings tax. 1.1502...

Educational homogamy and gender-specific earnings: Sweden, 1990-2009.

PubMed

Dribe, Martin; Nystedt, Paul

2013-08-01

Several studies have shown strong educational homogamy in most Western societies, although the trends over time differ across countries. In this article, we study the connection between educational assortative mating and gender-specific earnings in a sample containing the entire Swedish population born 1960-1974; we follow this sample from 1990 to 2009. Our empirical strategy exploits a longitudinal design, using distributed fixed-effects models capturing the impact of partner education on postmarital earnings, relating it to the income development before union formation. We find that being partnered with someone with more education (hypergamy) is associated with higher earnings, while partnering someone with less education (hypogamy) is associated with lower earnings. However, most of these differences in earnings emerge prior to the time of marriage, implying that the effect is explained by marital selection processes rather than by partner education affecting earnings. The exception is hypogamy among the highly educated, for which there are strong indications that in comparison with homogamy and hypergamy, earnings grow slower after union formation.

Money Isn't Everything: Wives’ Earnings and Housework Time

PubMed Central

Killewald, Alexandra; Gough, Margaret

2010-01-01

The autonomy perspective of housework time predicts that wives’ housework time falls steadily as their earnings rise, because wives use additional financial resources to outsource or forego time in housework. We argue, however, that wives’ ability to reduce their housework varies by household task. That is, we expect that increases in wives’ earnings will allow them to forego or outsource some tasks, but not others. As a result, we hypothesize more rapid declines in wives’ housework time for low-earning wives as their earnings increase than for high-earning wives who have already stopped performing household tasks that are the easiest and cheapest to outsource or forego. Using fixed-effects models and data from the Panel Study of Income Dynamics, we find considerable support for our hypothesis. We further conclude that past evidence that wives who out-earn their husbands spend additional time in housework to compensate for their gender-deviant success in the labor market is due to the failure to account for the non-linear relationship between wives’ absolute earnings and their housework time. PMID:21278852

The effects of skin tone, height, and gender on earnings

PubMed Central

2018-01-01

Using a theoretical approach grounded in implicit bias and stereotyping theories, this study examines the relationship between observable physical characteristics (skin tone, height, and gender) and earnings, as measured by income. Combining separate streams of research on the influence of these three characteristics, we draw from a sample of 31,356 individual-year observations across 4,340 individuals from the National Longitudinal Study of Youth (NLSY) 1997. We find that skin tone, height, and gender interact such that taller males with darker skin tone attain lower earnings; those educated beyond high school, endowed with higher cognitive ability, and at the higher income level (>75th percentile) had even lower levels of earnings relative to individuals with lighter skin tone. The findings have implications for implicit bias theories, stereotyping, and the human capital literature within the fields of management, applied psychology, and economics. PMID:29293634

Field of Study in College and Lifetime Earnings in the United States

ERIC Educational Resources Information Center

Kim, ChangHwan; Tamborini, Christopher R.; Sakamoto, Arthur

2015-01-01

Our understanding about the relationship between education and lifetime earnings often neglects differences by field of study. Utilizing data that match respondents in the Survey of Income and Program Participation to their longitudinal earnings records based on administrative tax information, we investigate the trajectories of annual earnings…

Individual dollar expenditure and earnings from cannabis in the New Zealand population.

PubMed

Wilkins, Chris; Sweetsur, Paul

2007-05-01

: High spending on illegal drug use can potentially provide insight into a range of drug related harm such as poor health, financial hardship, loss of opportunity, family neglect and income generating crime. Assessing the impact of high spending on drug use is complicated by the fact that many heavy drug users support their high expenditure on drug use through selling drugs. The aim of this paper is to estimate individual dollar expenditure and dollar earnings from cannabis in New Zealand. : As part of the 2003 New Zealand national household drug survey, detailed data were collected on cannabis use and purchasing in the previous 12 months. Those who had purchased cannabis in the previous year were divided into two groups for further analysis: 'cannabis buyers' (i.e. those who only purchased sufficient cannabis for their own personal consumption needs); and 'cannabis dealers' (i.e. those who purchased large surpluses of cannabis for re-sale on to others). : Seventy-two percent of those who had purchased cannabis in the previous year were 'cannabis buyers' only. Cannabis buyers spent a mean of $817 (NZD) each on cannabis in the previous year (median $120). Cannabis dealers spent a mean of $5988 each on cannabis in the preceding year (median $1250). Once we accounted for projected earnings from selling surplus cannabis, half of the cannabis dealers achieved a mean net annual financial gain of $2739, and the remaining half were left with a mean net annual financial loss of only $350 over a year. Overall, 81% of all those who had purchased cannabis in the previous year had spent less than 5% of their gross annual personal income on cannabis, with 14% of these making a net financial gain. The proportion of income spent on cannabis was highest among those in the two lowest income earning groups, where approximately 8% spent 20% or more of their income on cannabis. Both cannabis buyers and cannabis dealers spending 10% or more of their income on cannabis were four times

20 CFR 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1092 Figuring net earnings for U.S. citizens... the United States, your net earnings from self-employment are figured without regard to the exclusion...

20 CFR 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

Code of Federal Regulations, 2013 CFR

2013-04-01

... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1092 Figuring net earnings for U.S. citizens... the United States, your net earnings from self-employment are figured without regard to the exclusion...

20 CFR 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1092 Figuring net earnings for U.S. citizens... the United States, your net earnings from self-employment are figured without regard to the exclusion...

20 CFR 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

Code of Federal Regulations, 2014 CFR

2014-04-01

... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1092 Figuring net earnings for U.S. citizens... the United States, your net earnings from self-employment are figured without regard to the exclusion...

20 CFR 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

Code of Federal Regulations, 2012 CFR

2012-04-01

... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1092 Figuring net earnings for U.S. citizens... the United States, your net earnings from self-employment are figured without regard to the exclusion...

Deepening Disparity: Income Equality in New York City.

ERIC Educational Resources Information Center

Elliott, Mark; Grote, Mae Watson; Levin-Waldman, Oren M.

Analysis of the Current Population Survey data for New York City reveals that the economic growth of the 1990s increased the income of families across the earnings spectrum nationally; however, earnings among families in the top quintile outpaced other quintiles, leading to an increase in income inequality. This inequality was substantially…

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.1374-6 - Credits and credit carryforwards.

Code of Federal Regulations, 2013 CFR

2013-04-01

... income described in section 55(b)(2). (c) Examples. The rules of this section are illustrated by the... under the rules applying to C corporations. Any other credits or credit carryforwards, such as foreign... 1374 tax are subject to the limitations described in section 38(c) and section 53(c), respectively, as...

26 CFR 1.1374-6 - Credits and credit carryforwards.

Code of Federal Regulations, 2014 CFR

2014-04-01

... income described in section 55(b)(2). (c) Examples. The rules of this section are illustrated by the... under the rules applying to C corporations. Any other credits or credit carryforwards, such as foreign... 1374 tax are subject to the limitations described in section 38(c) and section 53(c), respectively, as...

26 CFR 1.1374-6 - Credits and credit carryforwards.

Code of Federal Regulations, 2012 CFR

2012-04-01

... income described in section 55(b)(2). (c) Examples. The rules of this section are illustrated by the... under the rules applying to C corporations. Any other credits or credit carryforwards, such as foreign... 1374 tax are subject to the limitations described in section 38(c) and section 53(c), respectively, as...

26 CFR 1.1374-6 - Credits and credit carryforwards.

Code of Federal Regulations, 2011 CFR

2011-04-01

... income described in section 55(b)(2). (c) Examples. The rules of this section are illustrated by the... under the rules applying to C corporations. Any other credits or credit carryforwards, such as foreign... 1374 tax are subject to the limitations described in section 38(c) and section 53(c), respectively, as...

38 CFR 43.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Program income. 43.25... Requirements Financial Administration § 43.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the...

32 CFR 33.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 33.25 Section 33.25 National... Post-Award Requirements Financial Administration § 33.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services...

44 CFR 13.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Program income. 13.25 Section... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

36 CFR 1207.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Program income. 1207.25... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for...

7 CFR 3016.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Program income. 3016.25 Section 3016.25 Agriculture... GOVERNMENTS Post-Award Requirements Financial Administration § 3016.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for...

Do Survey Data Estimate Earnings Inequality Correctly? Measurement Errors among Black and White Male Workers

ERIC Educational Resources Information Center

Kim, ChangHwan; Tamborini, Christopher R.

2012-01-01

Few studies have considered how earnings inequality estimates may be affected by measurement error in self-reported earnings in surveys. Utilizing restricted-use data that links workers in the Survey of Income and Program Participation with their W-2 earnings records, we examine the effect of measurement error on estimates of racial earnings…

Business Administration and Computer Science Degrees: Earnings, Job Security, and Job Satisfaction

ERIC Educational Resources Information Center

Mehta, Kamlesh; Uhlig, Ronald

2017-01-01

This paper examines the potential of business administration vs. computer science degrees in terms of earnings, job security, and job satisfaction. The paper focuses on earnings potential five years and ten years after the completion of business administration and computer science degrees. Moreover, the paper presents the income changes with…

29 CFR 1470.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Program income. 1470.25 Section 1470.25 Labor Regulations... Financial Administration § 1470.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or...

24 CFR 85.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Program income. 85.25 Section 85.25... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

45 CFR 1157.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 1157.25 Section 1157.25 Public... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

45 CFR 1174.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 1174.25 Section 1174.25 Public....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

20 CFR 437.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Program income. 437.25 Section 437.25....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

22 CFR 135.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Program income. 135.25 Section 135.25 Foreign... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

29 CFR 97.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Program income. 97.25 Section 97.25 Labor Office of the... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 97.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

45 CFR 2541.250 - Program income.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Program income. 2541.250 Section 2541.250 Public... Post-Award Requirements § 2541.250 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the...

45 CFR 1183.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 1183.25 Section 1183.25 Public....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

10 CFR 600.225 - Program income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 600.225 Section 600.225 Energy DEPARTMENT....225 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or...

40 CFR 31.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Program income. 31.25 Section 31.25... Requirements Financial Administration § 31.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the...

49 CFR 18.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Program income. 18.25 Section 18.25 Transportation... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

The impact of cancer on spouses' labor earnings: a population-based study.

PubMed

Syse, Astri; Tretli, Steinar; Kravdal, Oystein

2009-09-15

Cancer affects patients' incomes, but to the authors' knowledge few studies to date have examined how the income of the patients' spouses may be influenced. In this population-based study from Norway, the effects of cancer on both partners' earnings are analyzed. The difference between labor earnings the year before the cancer diagnosis and that 2, 5, or 8 years later was compared with the difference in earnings over a corresponding period for similar persons without cancer, applying linear regression models to national registry data. Approximately 1.1 million married persons ages 35 to 59 years were included, among them 17,250 persons diagnosed with cancer during 1991 through 1999. Two and 5 years after a cancer diagnosis, married men experienced lower earnings than they would have absent the illness. Cancer in wives, however, did not affect men's earnings. Women's earnings were adversely influenced to the same extent by their own as by their spouses' cancer. Brain, lung, and colorectal cancer in male spouses produced the most adverse effects on women's earnings. All effects were most pronounced for women no longer married. Women's earnings are lower after both their own and their spouses' cancer illness, and divorced and widowed women experience the most pronounced reduction after spousal cancer. Men's earnings are lower only if they are diagnosed themselves. This may reflect traditional sex roles, with men as main breadwinners and women as caregivers. For family households, cancer in men may result in greater financial difficulties than cancer among women, although the effect will depend on breadwinner roles before diagnosis. Copyright (c) 2009 American Cancer Society.

Opportunity Texas[TM]: Learn. Earn. Save.

ERIC Educational Resources Information Center

Center for Public Policy Priorities, 2010

2010-01-01

Texas faces numerous challenges but also has abundant opportunities to build the middle class and increase prosperity. Unfortunately, too many Texans are on the sideline, lacking access to opportunities to learn, earn, and save to secure a more prosperous future for themselves and their families. To create jobs, increase income, and promote…

20 CFR 416.1111 - How we count earned income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... wages at the earliest of the following points: when you receive them or when they are credited to your... item that is not fully paid for and are responsible for the unpaid balance, only the paid-up value is... services rendered, at the earliest of the following points: when you receive them, when they are credited...

43 CFR 12.65 - Program income.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Program income. 12.65 Section 12.65 Public... to State and Local Governments Post-Award Requirements § 12.65 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for...

21 CFR 1403.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Program income. 1403.25 Section 1403.25 Food and....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use of rental of real or...

14 CFR 1273.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Program income. 1273.25 Section 1273.25... Administration § 1273.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

34 CFR 80.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Program income. 80.25 Section 80.25 Education Office of... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real or personal property...

45 CFR 602.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Program income. 602.25 Section 602.25 Public... Requirements § 602.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

28 CFR 66.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Program income. 66.25 Section 66.25... Administration § 66.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

The practice and earnings of preventive medicine physicians.

PubMed

Salive, M E

1992-01-01

A shortage of preventive medicine (PM) physicians exists in the United States. Researchers know little about these physicians' earnings and practice characteristics. The American College of Preventive Medicine (ACPM) mailed a survey to all self-identified PM physicians on the American Medical Association (AMA) Physician Masterfile. A total of 3,771 (54%) responded; respondents' sex and region of residence were typical for PM physicians in general, with a slight excess of older physicians and those reporting board certification. A total of 2,664 (71%) were working full time, with median earnings of $85,000 (mean $90,000). Among full-time physicians, relatively higher earnings were associated with the following characteristics: male sex; age 45 to 64 years; major source of income from clinical, business, or industrial sources, rather than governmental or academic; and PM board certification. Full-time PM physicians earned much less than office-based private practitioners in several primary care specialties in 1989. The gap in earnings between PM specialists in government positions and those in the private sector is also substantial. Both disparities may require creative solutions.

26 CFR 1.41-9 - Alternative simplified credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Alternative simplified credit. 1.41-9 Section 1.41-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-9 Alternative simplified credit. [Reserved] For further guidance, see § 1.41-9T...

45 CFR 92.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Program income. 92.25 Section 92.25 Public Welfare... Administration § 92.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

15 CFR 24.25 - Program income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Program income. 24.25 Section 24.25... Administration § 24.25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees for services performed, from the use or rental of real...

Federal Expenditures on Children: 1960-1997. Occasional Paper Number 45. Assessing the New Federalism: An Urban Institute Program To Assess Changing Social Policies.

ERIC Educational Resources Information Center

Clark, Rebecca L.; King, Rosalind Berkowitz; Spiro, Christopher; Steuerle, C. Eugene

This paper examines trends in federal spending on children, assessing changes in spending between 1960-97 and classifying federal programs within eight budget categories: tax credits and exemptions (including the Earned Income Tax Credit and dependent exemption); income security (including Aid to Families with Dependent Children); nutrition…

28 CFR 523.32 - How much DCEGT can I earn?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false How much DCEGT can I earn? 523.32 Section 523.32 Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INMATE ADMISSION, CLASSIFICATION, AND TRANSFER COMPUTATION OF SENTENCE District of Columbia Educational Good Time Credit § 523.32...

28 CFR 523.32 - How much DCEGT can I earn?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 28 Judicial Administration 2 2011-07-01 2011-07-01 false How much DCEGT can I earn? 523.32 Section 523.32 Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INMATE ADMISSION, CLASSIFICATION, AND TRANSFER COMPUTATION OF SENTENCE District of Columbia Educational Good Time Credit § 523.32...

28 CFR 523.32 - How much DCEGT can I earn?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 28 Judicial Administration 2 2012-07-01 2012-07-01 false How much DCEGT can I earn? 523.32 Section 523.32 Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INMATE ADMISSION, CLASSIFICATION, AND TRANSFER COMPUTATION OF SENTENCE District of Columbia Educational Good Time Credit § 523.32...

28 CFR 523.32 - How much DCEGT can I earn?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 28 Judicial Administration 2 2014-07-01 2014-07-01 false How much DCEGT can I earn? 523.32 Section 523.32 Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INMATE ADMISSION, CLASSIFICATION, AND TRANSFER COMPUTATION OF SENTENCE District of Columbia Educational Good Time Credit § 523.32...

28 CFR 523.32 - How much DCEGT can I earn?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 28 Judicial Administration 2 2013-07-01 2013-07-01 false How much DCEGT can I earn? 523.32 Section 523.32 Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INMATE ADMISSION, CLASSIFICATION, AND TRANSFER COMPUTATION OF SENTENCE District of Columbia Educational Good Time Credit § 523.32...

The Tax Credit Debate

ERIC Educational Resources Information Center

McNamara, William

1978-01-01

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

75 FR 80364 - Sample Income Data To Meet the Low-Income Definition

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-22

..., that member data drawn from loan applications or member surveys be used to show a majority of the... particular credit union are compared with like categories of statistical data on income from the Census... of statistical data. For example, if a credit union provides individual income information for...

41 CFR 105-71.125 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Program income. 105-71... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.125 Program income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income includes income from fees...

Educational Pairings, Motherhood, and Women's Relative Earnings in Europe.

PubMed

Van Bavel, Jan; Klesment, Martin

2017-12-01

As a consequence of the reversal of the gender gap in education, the female partner in a couple now typically has as much as or more education compared with the male partner in most Western countries. This study addresses the implications for the earnings of women relative to their male partners in 16 European countries. Using the 2007 and 2011 rounds of the European Union Statistics on Income and Living Conditions (N = 58,292), we investigate the extent to which international differences in women's relative earnings can be explained by educational pairings and their interaction with the motherhood penalty on women's earnings, by international differences in male unemployment, or by cultural gender norms. We find that the newly emerged pattern of hypogamy is associated with higher relative earnings for women in all countries and that the motherhood penalty on relative earnings is considerably lower in hypogamous couples, but neither of these findings can explain away international country differences. Similarly, male unemployment is associated with higher relative earnings for women but cannot explain away the country differences. Against expectations, we find that the hypogamy bonus on women's relative earnings, if anything, tends to be stronger rather than weaker in countries that exhibit more conservative gender norms.

7 CFR 273.9 - Income and deductions.

Code of Federal Regulations, 2012 CFR

2012-01-01

..., dividends, interest, royalties, and all other direct money payments from any source which can be construed...) Income shall not include the following: (i) Moneys withheld from an assistance payment, earned income, or other income source, or moneys received from any income source which are voluntarily or involuntarily...

7 CFR 273.9 - Income and deductions.

Code of Federal Regulations, 2013 CFR

2013-01-01

..., dividends, interest, royalties, and all other direct money payments from any source which can be construed...) Income shall not include the following: (i) Moneys withheld from an assistance payment, earned income, or other income source, or moneys received from any income source which are voluntarily or involuntarily...

7 CFR 273.9 - Income and deductions.

Code of Federal Regulations, 2014 CFR

2014-01-01

..., dividends, interest, royalties, and all other direct money payments from any source which can be construed...) Income shall not include the following: (i) Moneys withheld from an assistance payment, earned income, or other income source, or moneys received from any income source which are voluntarily or involuntarily...

The increasing labor force participation of older workers and its effect on the income of the aged.

PubMed

Leonesio, Michael V; Bridges, Benjamin; Gesumaria, Robert; Del Bene, Linda

2012-01-01

The labor force participation rates of men and women aged 62-79 have notably increased since the mid-1990s. The result is a dramatic increase in the share of total money income attributable to earnings. For persons aged 65-69, the earnings share of total income increased from 28 percent in 1980 to 42 percent in 2009. For this age group in the late 1980s and early 1990s, Social Security benefits and earnings were roughly equal shares of total money income (about 30 percent); the earnings share is now more than 12 percentage points larger. When we focus on aged persons who receive Social Security benefits, earnings shares have increased markedly throughout the 62-79 age range since the early 1990s. We show that for aged persons with labor market earnings, those earnings have a large effect on their relative position in the distribution of annual money income of older Americans.

Online Options for "Credit Recovery" Widen

ERIC Educational Resources Information Center

Trotter, Andrew

2008-01-01

Under pressure to raise graduation rates, some high schools are turning to online courses to help faltering students revive their academic careers and retrieve the credits they need to earn their diplomas. As alternatives to remedial lessons, summer school, and other traditional ways of getting struggling high school students back on track,…

Achieving LEED credit for ergonomics: Laying the foundation.

PubMed

Lynch, Mallory

2014-01-01

Despite guidance from the United States Green Building Council (USGBC) on the requirements for earning a Leadership in Energy and Environmental Design (LEED) ergonomics credit in the Innovation in Design and Innovation in Operations category, few projects have received the credit. The University of California, Berkeley ergonomics program, Ergonomics@Work, has aligned the ergonomics strategy to those of the USGBC and LEED to achieve the ergonomics credit in several new buildings. This article describes the steps needed to obtain the credit and highlights the opportunities it creates to partner with the project team to promote ergonomics. As a profession it is up to ergonomists to create the road map that incorporates ergonomics into the green building design.

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 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current year...

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 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current year...

13 CFR 130.480 - Program income.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Program income. 130.480 Section 130.480 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS DEVELOPMENT CENTERS § 130.480 Program income. (a) Program income for recipient organizations or SBDC service providers...

Credit Constraints for Higher Education

ERIC Educational Resources Information Center

Solis, Alex

2012-01-01

This paper exploits a natural experiment that produces exogenous variation on credit access to determine the effect on college enrollment. The paper assess how important are credit constraints to explain the gap in college enrollment by family income, and what would be the gap if credit constraints are eliminated. Progress in college and dropout…

20 CFR 404.1081 - General rules for figuring net earnings from self-employment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... self-employment. 404.1081 Section 404.1081 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1081 General rules for figuring net earnings from self...

20 CFR 404.1081 - General rules for figuring net earnings from self-employment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... self-employment. 404.1081 Section 404.1081 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1081 General rules for figuring net earnings from self...

20 CFR 404.1081 - General rules for figuring net earnings from self-employment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... self-employment. 404.1081 Section 404.1081 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1081 General rules for figuring net earnings from self...

20 CFR 404.1081 - General rules for figuring net earnings from self-employment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... self-employment. 404.1081 Section 404.1081 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1081 General rules for figuring net earnings from self...

20 CFR 404.1081 - General rules for figuring net earnings from self-employment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... self-employment. 404.1081 Section 404.1081 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1081 General rules for figuring net earnings from self...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... more than $1,600) as your net earnings from self-employment. Example: A operates a grocery store and... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979... store and a farm in 1978 are: Grocery Store Gross income $1,000 Net profit 800 Farm Gross income $2,600...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... more than $1,600) as your net earnings from self-employment. Example: A operates a grocery store and... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979... store and a farm in 1978 are: Grocery Store Gross income $1,000 Net profit 800 Farm Gross income $2,600...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... more than $1,600) as your net earnings from self-employment. Example: A operates a grocery store and... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979... store and a farm in 1978 are: Grocery Store Gross income $1,000 Net profit 800 Farm Gross income $2,600...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... more than $1,600) as your net earnings from self-employment. Example: A operates a grocery store and... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979... store and a farm in 1978 are: Grocery Store Gross income $1,000 Net profit 800 Farm Gross income $2,600...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... more than $1,600) as your net earnings from self-employment. Example: A operates a grocery store and... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979... store and a farm in 1978 are: Grocery Store Gross income $1,000 Net profit 800 Farm Gross income $2,600...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current year genera...

A health insurance tax credit for uninsured workers.

PubMed

Zelenak, L

2001-01-01

This paper describes a new system of tax credits to help low-income workers pay for health insurance. The system would be designed to subsidize health insurance coverage for workers who are currently uninsured, or who pay high premiums for nongroup insurance. Anyone age 19 or older who is not covered by Medicaid, Medicare, or employer-sponsored health insurance would be eligible for a health insurance tax credit (HITC), administered through the Internal Revenue Service. The base amount of the proposed credit would be $2,000 per year for each covered individual, but this amount would be adjusted for the individual's age and sex, according to the effect of age and sex on the cost of insurance coverage. The base amount of the credit would be reduced by $150 for every $1,000 by which a person's income exceeded 200% of the federal poverty level, thus limiting HITC eligibility to lower-income workers. To encourage participation in the credit program, most of the credit would be available through an advance payment system, with final reconciliation after year's end.

26 CFR 1.35-2 - Taxpayers not entitled to credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Taxpayers not entitled to credit. 1.35-2 Section 1.35-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.35-2 Taxpayers not entitled to credit. For taxable years beginning after December...

26 CFR 1.469-3 - Passive activity credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Passive activity credit. 1.469-3 Section 1.469-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.469-3 Passive activity credit. (a...

Relationship of Tech Prep and Dual Credit to College Readiness and Retention

ERIC Educational Resources Information Center

Kim, JoHyun

2014-01-01

This study examined the relationship of tech prep and dual credit to college readiness in reading, writing, and math and retention, measured as total college-level credit hours earned. A sample of 612 high school graduates who enrolled in a community college in two consortia, one in Florida (n = 339) and the other in Oregon…

26 CFR 1.312-6 - Earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... exclude from earnings and profits that portion of any premium which is unearned under the provisions of section 832(b)(4) and which is segregated accordingly in the unearned premium reserve. (b) Among the items... items includible in gross income under section 61 or corresponding provisions of prior revenue acts...

Long Term Follow-up of Vocational Education Graduates: A Study Based on Federal Income Tax Data.

ERIC Educational Resources Information Center

Ghazalah, I. A.

A study used federal income tax data to examine the long-term earning, unemployment, and interregional mobility patterns among 15,055 persons who graduated from 14 Ohio vocational education programs in 1979. Income data on the graduates' income earned during the 1983 tax year were also compared with U.S. Census Bureau data on 1983 Money Income of…

25 CFR 276.6 - Program income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Program income. 276.6 Section 276.6 Indians BUREAU OF... UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.6 Program income. (a) No grantee receiving a grant.... (d) All other program income earned during the grant period shall be retained by the grantee and, in...

26 CFR 1.41-1 - Credit for increasing research activities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 1.41-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-1 Credit for increasing research activities. (a) Amount of credit. The...) Section 1.41-3A also addresses the special rule in section 221(d)(2) of the Economic Recovery Tax Act of...

26 CFR 1.469-3 - Passive activity credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Passive activity credit. 1.469-3 Section 1.469-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Taxable Year for Which Deductions Taken § 1.469-3 Passive activity credit. (a)-(d) [Reserved...

76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-07

... in non-real estate businesses in low-income communities. The regulations will affect taxpayers claiming the new markets tax credit and businesses in low-income communities relying on the program. This... credit program to facilitate and encourage investments in non-real estate businesses in low-income...

26 CFR 1.312-8 - Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect on earnings and profits of receipt of tax...) INCOME TAXES Effects on Corporation § 1.312-8 Effect on earnings and profits of receipt of tax-free... earnings and profits, where a corporation receives (after February 28, 1913) from a second corporation a...

26 CFR 1.312-8 - Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effect on earnings and profits of receipt of tax...) INCOME TAXES Effects on Corporation § 1.312-8 Effect on earnings and profits of receipt of tax-free... earnings and profits, where a corporation receives (after February 28, 1913) from a second corporation a...

Transportation credit mortgages, spatial sorting, and housing supply : who benefits?

DOT National Transportation Integrated Search

2007-01-01

Transportation credit mortgage (TCM) programs are intended to reduce auto use, decrease sprawl, and increase housing options for low- and moderate-income households. The centerpiece of such programs is a credit to income for expected savings on auto ...

Tax Credits for Education.

ERIC Educational Resources Information Center

Maxwell, James A.; And Others

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

Depressive symptoms and long-term income: The Young Finns Study.

PubMed

Hakulinen, Christian; Elovainio, Marko; Pulkki-Råback, Laura; Böckerman, Petri; Viinikainen, Jutta; Pehkonen, Jaakko; Raitakari, Olli T; Keltikangas-Järvinen, Liisa; Hintsanen, Mirka

2016-11-01

Higher depressive symptoms have been associated with lower future income. However, studies examining this issue have had limited follow-up times and have used self-reported measures of income. Also, possible confounders or mediators have not been accounted. 971 women and 738 men were selected from the ongoing prospective Young Finns Study (YFS) that began in 1980. Depressive symptoms were measured in 1992 when participants were from 15 to 30 years old. Information on annual income and earnings from 1993 to 2010 were obtained from the Finnish Longitudinal Employer-Employee Data (FLEED) of Statistics Finland and linked to the YFS. Higher depressive symptoms were associated with lower future income and earnings. For men, the associations were robust for controlling childhood parental socioeconomic status, history of unemployment, and adulthood health behavior, but attenuated circa 35% when three major temperament traits were taken into account. For women, similar pattern was found, however, in the models adjusted for temperament traits the associations did not remain statistically significant. The association between depressive symptoms and earnings was three times stronger for men than women. Previous depressive episodes could have influenced on some participants' economic and educational choices. Higher depressive symptoms in adolescence and early adulthood lead to significant future losses of total income and earnings, and this association is particularly strong for men. Copyright © 2016 Elsevier B.V. All rights reserved.

Toward a Radical Praxis for Over-Age, Under-Credited African American Students

ERIC Educational Resources Information Center

Jackson, Iesha

2016-01-01

The "over-age, under-credited" (OA/UC) student population is defined as high school students who are at least two years behind their peers in terms of age and credits earned toward a high school diploma. To date, few studies have examined the schooling of OA/UC students. The purpose of this study is to use the insights of six African…

The Implementation of Dual Credit Programs in Six Nonurban Kentucky School Districts. REL 2016-136

ERIC Educational Resources Information Center

Piontek, Mary E.; Kannapel, Patricia J.; Flory, Michael; Stewart, Molly S.

2016-01-01

A key strategy of the Kentucky Department of Education's and Council on Postsecondary Education's College and Career Readiness Delivery plan is to provide opportunities for high school students to earn college credit. Districts across Kentucky are implementing dual credit programs, but there is little sharing of information about the…

26 CFR 1.31-1 - Credit for tax withheld on wages.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for tax withheld on wages. 1.31-1 Section 1.31-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.31-1 Credit for tax withheld on wages. (a) The tax deducted and withheld at the...

26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

Code of Federal Regulations, 2011 CFR

2011-04-01

... on earnings and profits of controlled foreign corporations. 1.960-1 Section 1.960-1 Internal Revenue... earnings and profits of controlled foreign corporations. (a) Scope of regulations under section 960. This... to a first-, second-, or third-tier corporation's earnings and profits. Section 1.960-2 prescribes...

Education and Earnings: Empirical Findings from Alternative Operationalizations.

ERIC Educational Resources Information Center

Kominski, Robert

Data from the third-wave interview of the 1984 panel of the Survey of Income and Program Participation (SIPP) are used to assess the empirical impact of a SIPP item concerning educational attainment on the regression of earnings on educational attainment. The SIPP is a longitudinal survey conducted by the United States Census Bureau to measure…

Field of Study in College and Lifetime Earnings in the United States

PubMed Central

Kim, ChangHwan; Tamborini, Christopher R.; Sakamoto, Arthur

2016-01-01

Our understanding about the relationship between education and lifetime earnings often neglects differences by field of study. Utilizing data that matches respondents in the Survey of Income and Program Participation to their longitudinal earnings records based on administrative tax information, we investigate the trajectories of annual earnings following the same individuals over 20 years and then estimate the long-term effects of field of study on earnings for U.S. men and women. Our results provide new evidence revealing large lifetime earnings gaps across field of study. We show important differences in individuals’ earnings trajectories across the different stages of the work-life by field of study. In addition, the gaps in 40-year (i.e., ages 20 to 59) median lifetime earnings among college graduates by field of study are larger, in many instances, than the median gap between high school graduates and college graduates overall. Significant variation is also found among graduate degree holders. Our results uncover important similarities and differences between men and women with regard to the long-term earnings differentials associated with field of study. In general, these findings underscore field of study as a critical dimension of horizontal stratification in educational attainment. Other implications of the empirical findings are also discussed. PMID:28042177

Tuition Tax Credits: Other Benefits.

ERIC Educational Resources Information Center

Williams, Walter E.

1982-01-01

Comments on educational issues which could be favorably affected by the passage of the Packwood-Moynihan Tuition Tax Credit bill. Indicates that tuition tax credits can help parents seek better schools and give those with low incomes a greater role in finding the best educational alternatives for their children. (JOW)

26 CFR 1.952-1 - Subpart F income defined.

Code of Federal Regulations, 2011 CFR

2011-04-01

... subpart F income. In 1998 CFC also earns 100u of foreign personal holding company income that is passive... income in the separate categories for passive income (100u) and dividends from the noncontrolled section 902 corporation (100u). Thus, A includes 50u of passive limitation/foreign personal holding company...

7 CFR 3430.53 - Program income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... for program income related to projects financed in whole or in part with Federal funds. (b) Addition method. Unless otherwise provided in the authorizing statute, in accordance with the terms and conditions of the award, program income earned during the project period shall be retained by the awardee and...

Non-refundable tax credits are an inequitable policy instrument for promoting physical activity among Canadian children.

PubMed

Spence, John C; Holt, Nicholas L; Sprysak, Christopher J; Spencer-Cavaliere, Nancy; Caulfield, Timothy

2012-01-01

A clear income gradient exists for the sport and physical activity (PA) participation of Canadian children. Governments in Canada recently introduced tax credits to alleviate the financial burden associated with registering a child in organized physical activity (including sport). The majority of these credits, including the Children's Fitness Tax Credit, are non-refundable (i.e., reduces the amount of income tax a person pays). Such credits are useful only for individuals who incur a certain level of tax liability. Thus, low-income families who may pay little or no income tax will not benefit from the presence of non-refundable tax credits. In this commentary, we argue that the non-refundable tax credit is inherently inequitable for promoting PA. We suggest that a combination of refundable tax credits and subsidized programming for low-income children would be more equitable than the current approach of the Canadian government and several provinces that are expending approximately $200 million to support these credits.

20 CFR 418.3425 - What resources do we exclude from counting?

Code of Federal Regulations, 2010 CFR

2010-04-01

... Federal income taxes and advances made by an employer relating to an earned income tax credit, as provided... described in section 501(c)(3) of the Internal Revenue Code of 1986 which is exempt from taxation under...

Earnings Management before Rights Issues and the Subsequent Cash Transfer in Chinese Firms

NASA Astrophysics Data System (ADS)

Tsai, Bi-Huei

2009-08-01

Unlike private enterprises in developed markets, political influence is profound upon Chinese state-dominated firms. Under this consideration, this paper demonstrates how political impact interferes in Chinese managers' decisions. State-assigned managers were found to deliberately transfer cash raised via rights issues from the public shareholders to the state by cash dividends in order to please Chinese politicians. Especially, to meet the regulatory requirement of rights issues, managers from firms which distributed more cash dividends in the same year of rights issues were more likely to inflate earnings before rights issues. The earnings inflation which managers use to boost firm's incomes is defined as "earnings management." Furthermore, the empirical results also exhibit that firm's close relationship with the state enables managers to obtain approvals of rights issues easily, which reduces the firm's earnings management tendency. The manager's incentives of earnings management is closely attributed to the political intervention.

26 CFR 1.956-1 - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...

Code of Federal Regulations, 2010 CFR

2010-04-01

... controlled foreign corporation's investment of earnings in United States property—(1) Dividend limitation... foreign corporation's increase in earnings invested in United States property. 1.956-1 Section 1.956-1...) INCOME TAXES Controlled Foreign Corporations § 1.956-1 Shareholder's pro rata share of a controlled...

A Classroom Market for Extra Credit: A Semester-Long Experiment

ERIC Educational Resources Information Center

Staveley-O'Carroll, James

2016-01-01

This article describes an innovative pedagogical technique, applicable to most economics courses, that offers students a deeper understanding of market equilibrium, inflation, real and nominal interest rates, intertemporal choice, and financial markets. Students earn extra credit, pooled together for the entire class, by correctly answering…

Early-life mental disorders and adult household income in the World Mental Health Surveys

PubMed Central

Kawakami, Norito; Abdulghani, Emad Abdulrazaq; Alonso, Jordi; Bromet, Evelyn; Bruffaerts, Ronny; de Almeida, Jose Miguel Caldas; Chiu, Wai Tat; de Girolamo, Giovanni; de Graaf, Ron; Fayyad, John; Ferry, Finola; Florescu, Silvia; Gureje, Oye; Hu, Chiyi; Lakoma, Matthew D.; LeBlanc, William; Lee, Sing; Levinson, Daphna; Malhotra, Savita; Matschinger, Herbert; Medina-Mora, Maria Elena; Nakamura, Yosikazu; Browne, Mark A. Oakley; Okoliyski, Michail; Posada-Villa, Jose; Sampson, Nancy A.; Viana, Maria Carmen; Kessler, Ronald C.

2012-01-01

Background Better information on the human capital costs of early-onset mental disorders could increase sensitivity of policy-makers to the value of expanding initiatives for early detection-treatment. Data are presented on one important aspect of these costs: the associations of early-onset mental disorders with adult household income. Methods Data come from the WHO World Mental Health (WMH) Surveys in eleven high income, five upper-middle income, and six low/lower-middle income countries. Information about 15 lifetime DSM-IV mental disorders as of age of completing education, retrospectively assessed with the WHO Composite International Diagnostic Interview, was used to predict current household income among respondents ages 18-64 (n = 37,741) controlling for level of education. Gross associations were decomposed to evaluate mediating effects through major components of household income. Results Early-onset mental disorders are associated with significantly reduced household income in high and upper-middle income countries but not low/lower-middle income countries, with associations consistently stronger among women than men. Total associations are largely due to low personal earnings (increased unemployment, decreased earnings among the employed) and spouse earnings (decreased probabilities of marriage and, if married, spouse employment and low earnings of employed spouses). Individual-level effect sizes are equivalent to 16-33% of median within-country household income, while population-level effect sizes are in the range 1.0-1.4% of Gross Household Income. Conclusions Early mental disorders are associated with substantial decrements in income net of education at both individual and societal levels. Policy-makers should take these associations into consideration in making healthcare research and treatment resource allocation decisions. PMID:22521149

26 CFR 1.6031(a)-1 - Return of partnership income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... gross income (including gains) derived from sources within the United States (U.S.-source income... more of any item of partnership income, gain, loss, deduction, or credit is allocable in the aggregate... allocable items of partnership income, gain, loss, deduction, and credit. (3) Filing obligations for certain...

26 CFR 1.6031(a)-1 - Return of partnership income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... gross income (including gains) derived from sources within the United States (U.S.-source income... more of any item of partnership income, gain, loss, deduction, or credit is allocable in the aggregate... allocable items of partnership income, gain, loss, deduction, and credit. (3) Filing obligations for certain...

77 FR 22515 - Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-16

... follows: PART 1--INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read, in part... contains proposed amendments to 26 CFR part 1 concerning the allocation of earnings and profits in tax-free... the allocation of earnings and profits should conform to the rules for the allocation of other tax...

26 CFR 1.857-11 - Non-REIT earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not satisfy section... profits of real estate investment trusts. (d) Effective date. This regulation is effective for taxable...

The Impact of Single-Payer Health Care on Physician Income in Canada, 1850–2005

PubMed Central

2011-01-01

This study traces the average net income of Canadian physicians over 150 years to determine the impact of medicare. It also compares medical income in Canada to that in the United States. Sources include academic studies, government reports, Census data, taxation statistics, and surveys. The results show that Canadian doctors enjoyed a windfall in earnings during the early years of medicare and that, after a period of adjustment, medicare enhanced physician income. Except during the windfall boom, Canadian physicians have earned less than their American counterparts. Until at least 2005, however, the medical profession was the top-earning trade in Canada relative to all other professions. PMID:21566029

Geographic Effects on Intergenerational Income Mobility

PubMed Central

Rothwell, Jonathan; Massey, Douglas S.

2016-01-01

The notion that where one grows up affects future living standards is increasingly well established in social science. Yet research on intergenerational economic mobility often ignores the regional and neighborhood context of childhood, especially local purchasing power. We hypothesize that unexplained variation in intergenerational mobility is partly attributable to regional and neighborhood conditions—most notably access to high quality schools. Using the Panel Study of Income Dynamics and other data, we find that neighborhood income has roughly half the effect on future earnings as parental income and roughly the same effect as shared sibling characteristics. Growing up in an economically segregated metropolitan area also has a large negative effect on future earnings, though somewhat smaller than the neighborhood effect. We estimate that lifetime household income would be $500,000 dollars higher if people born into a bottom quartile neighborhood would have been raised in a top quartile neighborhood. These results are robust to considerations of regional purchasing power and migration between metro areas. Finally, we replicate the results for economic segregation at the metropolitan level using aggregated metropolitan level statistics of intergenerational income elasticities based on millions of IRS records. PMID:27440944

Financial sustainability in savings and credit programmes.

PubMed

Havers, M

1996-05-01

This article provides a framework for determining, justifying, and improving financial sustainability of savings and credit programs. Credit programs have income from interest and fees. Income must pay for the cost of funds, loan write-offs, operating costs, and inflation. Reference is made to Otero and Rhyne's four levels of self-sufficiency in credit programs. The Grameen Bank is an example of Level 3 and most credit unions are level 4. Nongovernmental groups in the United Kingdom are level 1 or 2. Experience has shown that removal of subsidies did not affect the quality of services or shift benefits away from the poor. Success in serving poorer people better is attributed 1) to more money being available for lending under tighter management practices, 2) to greater openness to a variety of clients from removal of subsidy restrictions, 3) to a shift to higher interest rates that eliminate richer borrowers, and 4) to a shift to serious collection of loans which is a disincentive to more privileged borrowers. Percentages of loan loss, administration costs, cost of funds, and inflation are useful in measuring the sustainability of credit programs. Interest and fee income must also be measured. Fee repayment rates do not have a common definition of arrears, default, and write-off. A simple measure is the percentage of total costs covered by income. The World Bank recommends the Subsidy Dependence Index. Women tend to be better at repaying loans. Loan size should be related to borrowers' ability to handle the amount of the loan. Low and subsidized interest rates deter depositors and attract richer borrowers. Poorer borrowers are attracted by access to credit and not the cost of credit. Interest rates should be based on market rates. The loan payment should be no longer than necessary. Small groups of borrowers can guarantee each others loans. Group-based loan schemes work best. NGOs must project an image of being serious about loan collections and must take action

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

26 CFR 1.963-1 - Exclusion of subpart F income upon receipt of minimum distribution.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Commissioner of Internal Revenue, Attention: T:R, Washington, DC, 20224, a letter requesting such revocation or...) Earnings and profits and taxes of a foreign branch. The earnings and profits (or deficit in earnings and... over gross income shall constitute a deficit in earnings and profits. For purposes of this subparagraph...

The association between EIC receipt and employment in a sample of drug using and non-drug using TANF recipients.

PubMed

Montoya, Isaac D; Brown, Victoria L

2006-01-01

This article examines the extent to which Temporary Assistance to Needy Families (TANF) recipients file income tax returns and take advantage of the Earned Income Credit (EIC), a program specifically designed to increase the economic self-sufficiency of lower income earners by supplementing earned and other income to make working more profitable. This study consisted primarily of Black and Hispanic women (n = 317), recruited for a longitudinal study designed to examine the effects of welfare reform on drug using and non-drug using welfare recipients. At the 2-year mark, 70% of the sample reported having ever filed an income tax return, of these 76% had received an EIC. Both hours worked and earnings were positively associated with EIC receipt. In this population, EIC appears to be a successful mechanism for improving economic self-sufficiency.

The Role of Parental Work in Child Poverty. A Report of the Heritage Center for Data Analysis.

ERIC Educational Resources Information Center

Rector, Robert E.; Hederman, Rea S., Jr.

This report analyzes the relationship between parental employment and child poverty using two measures of income: money income, which includes most cash received by the family but excludes a wide range of welfare aid, and expanded measures of income, which includes food stamps, the Earned Income Tax Credit, and school lunch subsidies. This measure…

Rural Earnings Holding Steady in the Early 1990s.

ERIC Educational Resources Information Center

Swaim, Paul

1995-01-01

Current Population Survey data indicate an overall decline in the rural-urban pay gap during the early 1990s (due to declining urban wages, not rising rural wages). In 1993, the earnings of 30 percent of rural full-time workers were below the poverty level. Compares low-income workers by gender, age group, education, and race/ethnicity. (LP)

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Early-life mental disorders and adult household income in the World Mental Health Surveys.

PubMed

Kawakami, Norito; Abdulghani, Emad Abdulrazaq; Alonso, Jordi; Bromet, Evelyn J; Bruffaerts, Ronny; Caldas-de-Almeida, José Miguel; Chiu, Wai Tat; de Girolamo, Giovanni; de Graaf, Ron; Fayyad, John; Ferry, Finola; Florescu, Silvia; Gureje, Oye; Hu, Chiyi; Lakoma, Matthew D; Leblanc, William; Lee, Sing; Levinson, Daphna; Malhotra, Savita; Matschinger, Herbert; Medina-Mora, Maria Elena; Nakamura, Yosikazu; Oakley Browne, Mark A; Okoliyski, Michail; Posada-Villa, Jose; Sampson, Nancy A; Viana, Maria Carmen; Kessler, Ronald C

2012-08-01

Better information on the human capital costs of early-onset mental disorders could increase sensitivity of policy makers to the value of expanding initiatives for early detection and treatment. Data are presented on one important aspect of these costs: the associations of early-onset mental disorders with adult household income. Data come from the World Health Organization (WHO) World Mental Health Surveys in 11 high-income, five upper-middle income, and six low/lower-middle income countries. Information about 15 lifetime DSM-IV mental disorders as of age of completing education, retrospectively assessed with the WHO Composite International Diagnostic Interview, was used to predict current household income among respondents aged 18 to 64 (n = 37,741) controlling for level of education. Gross associations were decomposed to evaluate mediating effects through major components of household income. Early-onset mental disorders are associated with significantly reduced household income in high and upper-middle income countries but not low/lower-middle income countries, with associations consistently stronger among women than men. Total associations are largely due to low personal earnings (increased unemployment, decreased earnings among the employed) and spouse earnings (decreased probabilities of marriage and, if married, spouse employment and low earnings of employed spouses). Individual-level effect sizes are equivalent to 16% to 33% of median within-country household income, and population-level effect sizes are in the range 1.0% to 1.4% of gross household income. Early mental disorders are associated with substantial decrements in income net of education at both individual and societal levels. Policy makers should take these associations into consideration in making health care research and treatment resource allocation decisions. Copyright © 2012 Society of Biological Psychiatry. Published by Elsevier Inc. All rights reserved.

Assessing the Impact of Gender and Race on Earnings in the Library Science Labor Market

ERIC Educational Resources Information Center

Sweeper, Darren; Smith, Steven A.

2010-01-01

Using data from the 2003 National Survey of College Graduates, this paper examines earnings in the library science labor market and assesses the impact of gender on the income attainment process. We use this cross-sectional dataset to determine if there are significant income differences between male and female library science professionals. The…

17 CFR 256.411.5 - Investment tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company property...

17 CFR 256.411.5 - Investment tax credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company property...

17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

Code of Federal Regulations, 2011 CFR

2011-04-01

... (total) Apartments and business (total) Unimproved (total) Total 12 1 All money columns shall be totaled... amount shown in the profit and loss or income statement, interest income earned applicable to period from... column C includes intercompany profits, state the bases of the transactions resulting in such profits and...

17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

Code of Federal Regulations, 2014 CFR

2014-04-01

... business (total) Unimproved (total) Total 12 1 All money columns shall be totaled. 2 If mortgages represent... profit and loss or income statement, interest income earned applicable to period from mortgages sold or... column C includes intercompany profits, state the bases of the transactions resulting in such profits and...

Application of a micro-credit scheme to some ecological activities

NASA Astrophysics Data System (ADS)

Hakoyama, F.

2017-03-01

Micro-credit schemes are expanding very rapidly worldwide in ecological activities. Providing gas-cooking equipments in Burkina Faso is a successful example in which the micro-credit system contributes to improve not only poor women’s life but also ecological environment. In Bangladesh, a solar PV system program through micro-credit has been implemented widely and successfully: big NGOs act as equipment dealers and provide micro-credit loans to individual poor households. In contrast, there are very few cases which showed positive results in sanitation projects. Micro-credit schemes are, in principle, based on the income generated through the fund. But in usual cases, sanitation activities do not yield any income. High cost of latrine construction is another barrier. In this paper, we reviewed why we could not apply a micro-credit scheme to our “Améli-eaur project” in Burkina Faso. Common features for the success in ecological activities are 1) enough income yielded from the activity itself, 2) the strong needs from population side, and 3) established system support, both technically and administratively. If we find a way to fulfill these elements in a sanitation project, it can be a long, sustainable project.

38 CFR 3.271 - Computation of income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... period (e.g., an inheritance). Pension computations of income will include nonrecurring income for a full... amount of a person's earnings or wages before any deductions are made for such things as taxes, insurance... goods sold, or expenditures for rent, taxes, and upkeep, or costs of repairs or replacements. The value...

7 CFR 3015.46 - Interest earned on advances of grant funds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Interest earned on advances of grant funds. 3015.46 Section 3015.46 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Grant Related Income...

26 CFR 1.857-11 - Non-REIT earnings and profits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not... general. A real estate investment trust does not satisfy section 857(a)(3)(B) unless, as of the close of...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-12 Non-RIC earnings and profits. (a) Applicability of section 852(a)(2)(A)—(1) In general. An investment company does... profits the investment company succeeded by the operation of section 381, part I of subchapter M applied...

26 CFR 1.857-11 - Non-REIT earnings and profits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not... general. A real estate investment trust does not satisfy section 857(a)(3)(B) unless, as of the close of...

26 CFR 1.857-11 - Non-REIT earnings and profits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not... general. A real estate investment trust does not satisfy section 857(a)(3)(B) unless, as of the close of...

26 CFR 1.857-11 - Non-REIT earnings and profits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not... general. A real estate investment trust does not satisfy section 857(a)(3)(B) unless, as of the close of...

26 CFR 1.41-8T - Alternative incremental credit (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Alternative incremental credit (temporary). 1.41... INCOME TAXES Credits Against Tax § 1.41-8T Alternative incremental credit (temporary). (a) [Reserved] For... alternative simplified credit (ASC) and attaches the completed form to the taxpayer's timely filed (including...

26 CFR 1.469-3T - Passive activity credit (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Passive activity credit (temporary). 1.469-3T... TAX (CONTINUED) INCOME TAXES Taxable Year for Which Deductions Taken § 1.469-3T Passive activity credit (temporary). (a) Computation of passive activity credit. The taxpayer's passive activity credit...

26 CFR 301.6245-1T - Subchapter S items.

Code of Federal Regulations, 2010 CFR

2010-04-01

... necessary to enable the S corporation or the shareholders to determine— (A) The general business credit... earnings and profits, and passive investment income); and (5) Items relating to the following transactions... profit for purposes of section 183; whether the corporation qualified for the credit for increasing...

26 CFR 301.6245-1T - Subchapter S items.

Code of Federal Regulations, 2011 CFR

2011-04-01

... necessary to enable the S corporation or the shareholders to determine— (A) The general business credit... earnings and profits, and passive investment income); and (5) Items relating to the following transactions... profit for purposes of section 183; whether the corporation qualified for the credit for increasing...

26 CFR 301.6245-1T - Subchapter S items.

Code of Federal Regulations, 2014 CFR

2014-04-01

... necessary to enable the S corporation or the shareholders to determine— (A) The general business credit... earnings and profits, and passive investment income); and (5) Items relating to the following transactions... profit for purposes of section 183; whether the corporation qualified for the credit for increasing...

26 CFR 301.6245-1T - Subchapter S items.

Code of Federal Regulations, 2012 CFR

2012-04-01

... necessary to enable the S corporation or the shareholders to determine— (A) The general business credit... earnings and profits, and passive investment income); and (5) Items relating to the following transactions... profit for purposes of section 183; whether the corporation qualified for the credit for increasing...

26 CFR 301.6245-1T - Subchapter S items.

Code of Federal Regulations, 2013 CFR

2013-04-01

... necessary to enable the S corporation or the shareholders to determine— (A) The general business credit... earnings and profits, and passive investment income); and (5) Items relating to the following transactions... profit for purposes of section 183; whether the corporation qualified for the credit for increasing...

26 CFR 1.41-9T - Alternative simplified credit (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Alternative simplified credit (temporary). 1.41... INCOME TAXES Credits Against Tax § 1.41-9T Alternative simplified credit (temporary). (a) Determination... provisions of the alternative simplified credit (ASC) in section 41(c)(5) for any taxable year of the...

Transfer Credit Assessment for B.C. College Transfer Students Admitted to the University of British Columbia in the 1997/98 Session.

ERIC Educational Resources Information Center

Reh-Bosch, Susan; Atkins, Lorraine

This report assesses the transfer credit process for British Columbia (BC) college transfer applicants to the University of British Columbia (UBC). Results indicate that students are earning on average 49.7 credits from the BC college attended and are being granted an average of 42.2 credits when transferring to UBC. This translated into 84.9% of…

26 CFR 1.1502-4 - Consolidated foreign tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 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. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

Predicting credit card behavior: a study in neuroeconomics.

PubMed

Spinella, Marcello; Lester, David; Yang, Bijou

2005-06-01

In a sample of 139 community residents, credit card ownership was associated with age, sex, income, attitudes toward credit cards and toward money, and scores on a verbal measure of prefrontal cortical dysfunction, supporting a neuroeconomic approach to economic decision-making.

7 CFR 1955.117 - Processing credit sales on program terms (housing).

Code of Federal Regulations, 2014 CFR

2014-01-01

.... For MFH credit sales to profit or limited profit buyers, any excess earnest money deposit will be... HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY.... However, if a profit or limited profit applicant desires to earn a return, the applicant will be required...

7 CFR 1955.117 - Processing credit sales on program terms (housing).

Code of Federal Regulations, 2012 CFR

2012-01-01

.... For MFH credit sales to profit or limited profit buyers, any excess earnest money deposit will be... HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY.... However, if a profit or limited profit applicant desires to earn a return, the applicant will be required...

7 CFR 1955.117 - Processing credit sales on program terms (housing).

Code of Federal Regulations, 2011 CFR

2011-01-01

.... For MFH credit sales to profit or limited profit buyers, any excess earnest money deposit will be... HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY.... However, if a profit or limited profit applicant desires to earn a return, the applicant will be required...

7 CFR 1955.117 - Processing credit sales on program terms (housing).

Code of Federal Regulations, 2013 CFR

2013-01-01

.... For MFH credit sales to profit or limited profit buyers, any excess earnest money deposit will be... HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY.... However, if a profit or limited profit applicant desires to earn a return, the applicant will be required...

7 CFR 1955.117 - Processing credit sales on program terms (housing).

Code of Federal Regulations, 2010 CFR

2010-01-01

.... For MFH credit sales to profit or limited profit buyers, any excess earnest money deposit will be... HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY.... However, if a profit or limited profit applicant desires to earn a return, the applicant will be required...

40 CFR 86.1870-12 - CO2 credits for qualifying full-size pickup trucks.

Code of Federal Regulations, 2014 CFR

2014-07-01

... strong hybrid electric vehicle. To provide for EPA testing, the vehicle must be able to broadcast battery... leakage and/or efficiency credits as determined in § 86.1867 and § 86.1868. Pickup trucks earning the...

40 CFR 86.1870-12 - CO2 credits for qualifying full-size pickup trucks.

Code of Federal Regulations, 2013 CFR

2013-07-01

... broadcast battery pack voltage via an on-board diagnostics parameter ID channel. (1) Full size pickup trucks... conditioning leakage and/or efficiency credits as determined in §§ 86.1867 and 6.1868. Pickup trucks earning...

Relationship between Credit Recovery Programs and Graduation Rates for At-Risk Students on the Navajo Indian Reservation

ERIC Educational Resources Information Center

Fahey, John M.

2010-01-01

Low graduation rates of high school students are a problem for the Native American community. One possible solution for low graduation rates is a credit recovery program that may assist Native American students to recover credit not earned in their early high school years. The purpose of this study was to examine the effectiveness of a credit…

20 CFR 404.2 - General definitions and use of terms.

Code of Federal Regulations, 2010 CFR

2010-04-01

... respect to crediting net earnings from self-employment and self-employment income, (v) The Territories of... self-employment and self-employment income, and (vii) The Commonwealth of the Northern Mariana Islands effective January 1, 1987. (7) Masculine gender includes the feminine, unless otherwise indicated. (8) The...

Landowner total income from oak woodland working landscapes in Spain and California

Treesearch

Jose L. Oviedo; Lynn Huntsinger; Pablo Campos

2015-01-01

Conventional accounting of agricultural income focuses on the commercial operating income from oak woodland ranches, omitting the value of amenities to the landowner and real capital gains, which includes land revaluation (appreciation). These accounting exercises also mix income earned through self-employed (landowner and household) labor with ranch operating income,...

Limited take-up of health coverage tax credits: a challenge to future tax credit design.

PubMed

Dorn, Stan; Varon, Janet; Pervez, Fouad

2005-10-01

The Trade Act of 2002 created federal tax credits to subsidize health coverage for certain early retirees and workers displaced by international trade. Though small, this program offers the opportunity to learn how to design future tax credits for larger groups of uninsured. During September 2004, the most recent month for which there are data about all forms of Trade Act credits, roughly 22 percent of eligible individuals received credits. The authors find that health insurance tax credits are more likely to reach their target populations if such credits: 1) limit premium costs for the low-income uninsured and do not require full premium payments while applications are pending; 2) provide access to coverage that beneficiaries value, including care for preexisting conditions; 3) are combined with outreach that uses easily understandable, multilingual materials and proactive enrollment efforts; and 4) feature a simple application process involving one form filed with one agency.

26 CFR 1.611-4 - Depletion as a factor in computing earnings and profits for dividend purposes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Depletion as a factor in computing earnings and profits for dividend purposes. 1.611-4 Section 1.611-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1...

26 CFR 1.611-4 - Depletion as a factor in computing earnings and profits for dividend purposes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Depletion as a factor in computing earnings and profits for dividend purposes. 1.611-4 Section 1.611-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1...

The Impact of Major-Job Mismatch on College Graduates' Early Career Earnings: Evidence from China

ERIC Educational Resources Information Center

Zhu, Rong

2014-01-01

This paper assesses the impact of the mismatch between a college major and job on college graduates' early career earnings using a sample from China. On average, a major-job mismatched college graduate is found to suffer from an income loss that is much lower than the penalty documented in previous studies. The income losses are also found to be…

Individual and societal impact on earnings associated with serious mental illness in metropolitan China

PubMed Central

Lee, Sing; Tsang, Adley; Huang, Yue-qin; He, Yan-ling; Liu, Zhao-rui; Zhang, Ming-yuan; Shen, Yu-cun; Kessler, Ronald C.

2013-01-01

To evaluate individual-level and societal-level losses of income associated with serious mental illness in metropolitan China, a multi-stage probability survey was administered to adults aged 18–70 in Beijing and Shanghai. We used data to estimate individual-level expected earnings from a model that included information about the respondents’ education level, marital status, age, and gender. Expected earnings were compared to observed earnings among respondents with mental illness and serious disability. The result shows that the 12-month prevalence of such serious mental illness was 0.6%. Its impact on earnings was significant in the total sample and was higher for males (76% of gender-specific expected salary was lost) than females (32%). When projected to societal level, the annual impact was estimated to be 466 million Renminbi (RMB 8.27= USD 1), less than 0.2% of the Gross Domestic Product (GDP) of the two cities. Serious mental illness was associated with a substantial decrease in individual-level earnings, but the burden that resulted from societal-level loss of earnings was not large enough to help drive mental health policy and programs in China. PMID:20493555

17 CFR 256.255 - Accumulated deferred investment tax credits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... overall income tax expense in the year in which a tax credit is realized. A proportionate amount shall be debited to account 411.5, Investment tax credit, as determined in relation to the average useful life of... investment tax credits for each year with the weighted-average service life of such properties and any unused...

26 CFR 1.1551-1 - Disallowance of surtax exemption and accumulated earnings credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... effect of preventing the avoidance or evasion of income taxes. Such principles of law and such provisions... of section 1551. The purpose of section 1551 is to prevent avoidance or evasion of the surtax imposed... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES § 1.1551-1 Disallowance of surtax...

26 CFR 1.1551-1 - Disallowance of surtax exemption and accumulated earnings credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 482, which have the effect of preventing the avoidance or evasion of income taxes. Such principles of... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) § 1.1551-1 Disallowance... transfer. (b) Purpose of section 1551. The purpose of section 1551 is to prevent avoidance or evasion of...

77 FR 66190 - Submission for Review: Annuitant's Report of Earned Income, RI 30-2

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-02

...The Retirement Services, Office of Personnel Management (OPM) offers the general public and other Federal agencies the opportunity to comment on a revised information collection request (ICR) 3206-0034, Annuitant's Report of Earned Income, RI 30-2. As required by the Paperwork Reduction Act of 1995, (Pub. L. 104-13, 44 U.S.C. chapter 35) as amended by the Clinger-Cohen Act (Pub. L. 104-106), OPM is soliciting comments for this collection. The information collection was previously published in the Federal Register on June 11, 2012 at Volume 77 FR 34414 allowing for a 60-day public comment period. No comments were received for this information collection. The purpose of this notice is to allow an additional 30 days for public comments. The Office of Management and Budget is particularly interested in comments that: 1. Evaluate whether the proposed collection of information is necessary for the proper performance of functions of the agency, including whether the information will have practical utility; 2. Evaluate the accuracy of the agency's estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions used; 3. Enhance the quality, utility, and clarity of the information to be collected; and 4. Minimize the burden of the collection of information on those who are to respond, including through the use of appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology, e.g., permitting electronic submissions of response.

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

The Economic Consequences of Hospital Admissions

PubMed Central

Dobkin, Carlos; Finkelstein, Amy; Kluender, Raymond; Notowidigdo, Matthew J.

2017-01-01

We use an event study approach to examine the economic consequences of hospital admissions for adults in two datasets: survey data from the Health and Retirement Study, and hospitalization data linked to credit reports. For non-elderly adults with health insurance, hospital admissions increase out-of-pocket medical spending, unpaid medical bills and bankruptcy, and reduce earnings, income, access to credit and consumer borrowing. The earnings decline is substantial compared to the out-of-pocket spending increase, and is minimally insured prior to age-eligibility for Social Security Retirement Income. Relative to the insured non-elderly, the uninsured non-elderly experience much larger increases in unpaid medical bills and bankruptcy rates following a hospital admission. Hospital admissions trigger less than 5 percent of all bankruptcies. PMID:29445246

26 CFR 1.469-3T - Passive activity credit (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Passive activity credit (temporary). 1.469-3T... TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.469-3T Passive activity credit (temporary). (a) Computation of passive activity credit. The taxpayer's passive activity...

26 CFR 509.107 - Income from operation of ships or aircraft.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Income from operation of ships or aircraft. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.107 Income from operation of ships or... a Swiss enterprise as consists of earnings derived from the operation of ships or aircraft...

26 CFR 509.107 - Income from operation of ships or aircraft.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Income from operation of ships or aircraft. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.107 Income from operation of ships or... a Swiss enterprise as consists of earnings derived from the operation of ships or aircraft...

26 CFR 509.107 - Income from operation of ships or aircraft.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Income from operation of ships or aircraft. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.107 Income from operation of ships or... a Swiss enterprise as consists of earnings derived from the operation of ships or aircraft...

26 CFR 509.107 - Income from operation of ships or aircraft.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Income from operation of ships or aircraft. 509...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.107 Income from operation of ships or... a Swiss enterprise as consists of earnings derived from the operation of ships or aircraft...

Evaluating the pin money hypothesis: the relationship between women's labour market activity, family income and poverty in Britain.

PubMed

Harkness, S; Machin, S; Waldfogel, J

1997-01-01

"In this paper we evaluate the hypothesis that the over-representation of women amongst the low paid is of little importance because women's earnings account for only a small proportion of total family income. Data from the [United Kingdom] General Household Survey (GHS), together with attitudinal evidence from three cross-sectional data sources, indicate that women's earnings are in fact an important and growing component of family income. The majority of the growth in the share of women's earnings occurs as a result of changing family labour structures; women's earnings are playing an increasingly important role in keeping their families out of poverty." excerpt

Net Income of Pharmacy Faculty Compared to Community and Hospital Pharmacists

PubMed Central

Gatwood, Justin; Spivey, Christina A.; Dickey, Susan E.

2016-01-01

Objective. To compare the net cumulative income of community pharmacists, hospital pharmacists, and full-time pharmacy faculty members (residency-trained or with a PhD after obtaining a PharmD) in pharmacy practice, medicinal chemistry, pharmaceutics, pharmacology, and social and administrative sciences. Methods. Markov modeling was conducted to calculate net projected cumulative earnings of career paths by estimating the costs of education, including the costs of obtaining degrees and student loans. Results. The economic model spanned 49 years, from ages 18 to 67 years. Earning a PharmD and pursuing an academic career resulted in projected net cumulative lifetime earnings ranging from approximately $4.7 million to $6.3 million. A pharmacy practice faculty position following public pharmacy school and one year of residency resulted in higher net cumulative income than community pharmacy. Faculty members with postgraduate year 1 (PGY1) training also had higher net income than other faculty and hospital pharmacy career paths, given similar years of prepharmacy education and type of pharmacy school attended. Faculty members with either a PharmD or PhD in the pharmacology discipline may net as much as $5.9 million and outpace all other PhD graduates by at least $75 000 in lifetime earnings. Projected career earnings of postgraduate year 2 (PGY2) trained faculty and PharmD/PhD faculty members were lower than those of community pharmacists. Findings were more variable when comparing pharmacy faculty members and hospital pharmacists. Conclusion. With the exception of PGY1 trained academic pharmacists, faculty projected net cumulative incomes generally lagged behind community pharmacists, likely because of delayed entry into the job market as a result of advanced training/education. However, nonsalary benefits such as greater flexibility and autonomy may enhance the desirability of academic pharmacy as a career path. PMID:27756925

Net Income of Pharmacy Faculty Compared to Community and Hospital Pharmacists.

PubMed

Chisholm-Burns, Marie A; Gatwood, Justin; Spivey, Christina A; Dickey, Susan E

2016-09-25

Objective. To compare the net cumulative income of community pharmacists, hospital pharmacists, and full-time pharmacy faculty members (residency-trained or with a PhD after obtaining a PharmD) in pharmacy practice, medicinal chemistry, pharmaceutics, pharmacology, and social and administrative sciences. Methods. Markov modeling was conducted to calculate net projected cumulative earnings of career paths by estimating the costs of education, including the costs of obtaining degrees and student loans. Results. The economic model spanned 49 years, from ages 18 to 67 years. Earning a PharmD and pursuing an academic career resulted in projected net cumulative lifetime earnings ranging from approximately $4.7 million to $6.3 million. A pharmacy practice faculty position following public pharmacy school and one year of residency resulted in higher net cumulative income than community pharmacy. Faculty members with postgraduate year 1 (PGY1) training also had higher net income than other faculty and hospital pharmacy career paths, given similar years of prepharmacy education and type of pharmacy school attended. Faculty members with either a PharmD or PhD in the pharmacology discipline may net as much as $5.9 million and outpace all other PhD graduates by at least $75 000 in lifetime earnings. Projected career earnings of postgraduate year 2 (PGY2) trained faculty and PharmD/PhD faculty members were lower than those of community pharmacists. Findings were more variable when comparing pharmacy faculty members and hospital pharmacists. Conclusion. With the exception of PGY1 trained academic pharmacists, faculty projected net cumulative incomes generally lagged behind community pharmacists, likely because of delayed entry into the job market as a result of advanced training/education. However, nonsalary benefits such as greater flexibility and autonomy may enhance the desirability of academic pharmacy as a career path.

Comparing Success Rates for General and Credit Recovery Courses Online and Face to Face: Results for Florida High School Courses. REL 2015-095

ERIC Educational Resources Information Center

Hughes, John; Zhou, Chengfu; Petscher, Yaacov

2015-01-01

This report describes the results of a REL Southeast study comparing student success in online credit recovery and general courses taken online compared to traditional face-to-face courses. Credit recovery occurs when a student fails a course and then retakes the same course to earn high school credit. This research question was motivated by the…

Dual Enrollment Policies and Undergraduate Rates in the United States: An Institutional and Cohert Approach Using the 2006-2014 IPEDS

ERIC Educational Resources Information Center

Myers, Carrie B.; Myers, Scott M.

2017-01-01

Previous studies have found that freshmen who enter college with dual enrollment credits earned during high school have higher 6-year graduation rates. Yet, we do not know if institutional graduation rates benefit in the aggregate from their practice of accepting dual enrollment credits among incoming freshman cohorts. In this study, we used…

26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Temporary regulations; exempt foreign trade income. 1.923-1T Section 1.923-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Earned Income of Citizens of United States § 1.923-1T Temporary regulations; exempt foreign trade...

26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Temporary regulations; exempt foreign trade income. 1.923-1T Section 1.923-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens of United States § 1.923-1T Temporary regulations; exempt...

48 CFR 2110.7002 - Contractor investment of FEGLI Program funds.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Contractor investment of FEGLI Program funds. (a) The Contractor is required to invest and reinvest all FEGLI... Contractor is required to credit income earned from its investment of FEGLI Program funds to the FEGLI... appropriate manner. If the Contractor fails to invest funds on hand, properly allocate investment income, or...

Personality Traits and Gender-Specific Income Expectations in Dutch Higher Education

ERIC Educational Resources Information Center

Need, Ariana; de Jong, Uulkje

2008-01-01

In this article we examine gender differences in income expectations of students in higher education. We found quite large gender differences. Men and women differ significantly in the income they expect to earn at the top of their career. We examined how much personality traits contribute to explain gender differences in income expectations, and…

26 CFR 1.995-1 - Taxation of DISC income to shareholders.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1 of...

Jump Start: International High School Students From Other Countries Earning Early U.S. College Credits

ERIC Educational Resources Information Center

Hu, Jiayi; Hagedorn, Linda Serra

2015-01-01

This study analyzes data from one of the larger credit-based college transition programs for international students, the U.S. Bound College Credit Program or USBC2 Program (a pseudonym), mainly offered to high school students around the globe who are planning on attending American colleges or universities. Upon successful program completion, these…

The Development and Structure of Consumer Credit in Japan

DTIC Science & Technology

1989-06-01

specializing in granting credit to their shoppers, mainly as a means of promoting sales.15 However, the biggest of these stores, the Marui chain of department...stores, has made credit into a profit-making activity of its own. In a 1980s shift in strategy, Marui was successful in reorienting its clientele from...a lower income, working class shopper to a younger, credit-using customer. In early 1988, Marui had issued 9.6 million credit cards. 16 Its annual

Relative Spousal Earnings and Marital Happiness among African American and White Women

ERIC Educational Resources Information Center

Furdyna, Holly E.; Tucker, M. Belinda; James, Angela D.

2008-01-01

The distinctive economic histories of African American and White wives suggest that involvement in household income production holds contextually situated unique meanings for these groups. Yet research has not addressed racial differences in the effects of relative earnings on marital well-being. Surveying 431 employed wives in 21 U.S. cities, we…

75 FR 60511 - Proposed Collection; Comment Request for Form 1023

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-30

...: Form 8867 helps preparers meet the due diligence requirements of Code section 6695(g), which was added... returns or claims for refund involving the earned income credit (EIC) must meet the due diligence...

Parents' Employment and Children's Wellbeing

ERIC Educational Resources Information Center

Heinrich, Carolyn J.

2014-01-01

Since modern welfare reform began in the 1980s, we have seen low-income parents leave the welfare rolls and join the workforce in large numbers. At the same time, the Earned Income Tax Credit has offered a monetary incentive for low-income parents to work. Thus, unlike some of the other two-generation mechanisms discussed in this issue of…

War of the Credit Cards.

ERIC Educational Resources Information Center

Nicklin, Julie L.

1993-01-01

Increasingly, colleges are offering affinity credit cards with attractive incentives as a marketing tool. Some in academe feel the trend may compromise educational objectives. Institutions may also face taxation on unrelated-business income generated through the cards. (MSE)

Pension-Spiking, Free-Riding, and the Effects of Pension Reform on Teachers’ Earnings*

PubMed Central

Fitzpatrick, Maria D.

2017-01-01

In many states, local school districts are responsible for setting the earnings that determines the size of pensions, but are not required to make contributions to cover the resulting state pension fund liabilities. In this paper, I document evidence that this intergovernmental incentive inherent in public sector defined benefit pension systems distorts the amount and timing of income for public school teachers. I use the introduction of a policy that required experience-rating on earnings increases above a certain limit in a differences-in-differences framework to identify whether districts are willing to pay the full costs of their earnings promises. Because of the design of the policy, overall earnings of teachers near retirement did not change. Instead, districts that previously provided one-time pay increases shifted to smaller increments spread out over several years. In addition, some districts that did not practice pension-spiking prior to the reform appear to begin providing payments up to the new, lower limit, perhaps due to increased salience of the fiscal incentive. Therefore, the policy was ineffective at decreasing pension costs. PMID:28983134

Pension-Spiking, Free-Riding, and the Effects of Pension Reform on Teachers' Earnings.

PubMed

Fitzpatrick, Maria D

2017-04-01

In many states, local school districts are responsible for setting the earnings that determines the size of pensions, but are not required to make contributions to cover the resulting state pension fund liabilities. In this paper, I document evidence that this intergovernmental incentive inherent in public sector defined benefit pension systems distorts the amount and timing of income for public school teachers. I use the introduction of a policy that required experience-rating on earnings increases above a certain limit in a differences-in-differences framework to identify whether districts are willing to pay the full costs of their earnings promises. Because of the design of the policy, overall earnings of teachers near retirement did not change. Instead, districts that previously provided one-time pay increases shifted to smaller increments spread out over several years. In addition, some districts that did not practice pension-spiking prior to the reform appear to begin providing payments up to the new, lower limit, perhaps due to increased salience of the fiscal incentive. Therefore, the policy was ineffective at decreasing pension costs.

26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... alien individuals. 1.872-2 Section 1.872-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-2 Exclusions from gross income of nonresident alien individuals. (a) Earnings of foreign...

The Relationship between Age at First Birth and Mother's Lifetime Earnings: Evidence from Danish Data

PubMed Central

2016-01-01

Background Having children creates career interruptions and reductions in labor income for women. This study documents the relation between the age at first birth (AFB) and women’s labor income. We study these dynamics in the short run (i.e. ratio between labor income at AFB and two years prior to AFB) and long run (i.e., positive/negative differences in total lifetime labor income). Methods Using unique Danish administrative register data for the entire Danish population, we estimate the age-income profiles separately for college and non-college women conditional on marital status, and mothers’ age at first birth (AFB). We compute the lifetime labor income differentials by taking the differences between the labor income of women with and without children at each AFB. Results The short-run loss in labor income, defined as the difference in percentages between the income earned two years prior to AFB and income earned at AFB, ranges from 37% to 65% for college women and from 40% to 53% for non-college women. These losses decrease monotonically with respect to AFB for both education groups. Our results on the lifetime labor income differentials between mothers and women without children also show a net effect that is monotonic (from negative to positive) in AFB. With AFB<25, the lifetime labor income loss for college women is -204% of their average annual labor income and this figure is -252% for non-college women. There are lifetime labor income gains with AFB>31. The largest gains for college women are 13% of their average annual income and this figure is 50% for non-college women. Conclusion Women have a large and unambiguous short-run reduction in labor income at their AFB. In terms of lifetime labor income, both college and non-college women, compared to childless women, are associated with lower income of more than twice their respective average annual income when bearing a child at AFB<25. In other words, women with AFB<25 are associated with a lower

18 CFR 367.4330 - Account 433, Balance transferred from income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income. This...

18 CFR 367.4330 - Account 433, Balance transferred from income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 433, Balance transferred from income. 367.4330 Section 367.4330 Conservation of Power and Water Resources FEDERAL ENERGY... GAS ACT Retained Earnings Accounts § 367.4330 Account 433, Balance transferred from income. This...

Mental illness and lost income among adult South Africans.

PubMed

Lund, Crick; Myer, Landon; Stein, Dan J; Williams, David R; Flisher, Alan J

2013-05-01

Little is known regarding the links between mental disorder and lost income in low- and middle-income countries. The purpose of this study was to investigate the association between mental disorder and lost income in the first nationally representative psychiatric epidemiology survey in South Africa. A probability sample of South African adults was administered the World Health Organization Composite International Diagnostic Interview schedule to assess the presence of mental disorders as defined in the Diagnostic and Statistical Manual of Mental Disorders, version IV. The presence of severe depression or anxiety disorders was associated with a significant reduction in earnings in the previous 12 months among both employed and unemployed South African adults (p = 0.0043). In simulations of costs to individuals, the mean estimated lost income associated with severe depression and anxiety disorders was $4,798 per adult per year, after adjustment for age, gender, substance abuse, education, marital status, and household size. Projections of total annual cost to South Africans living with these disorders in lost earnings, extrapolated from the sample, were $3.6 billion. These data indicate either that mental illness has a major economic impact, through the effect of disability and stigma on earnings, or that people in lower income groups are at increased risk of mental illness. The indirect costs of severe depression and anxiety disorders stand in stark contrast with the direct costs of treatment in South Africa, as illustrated by annual government spending on mental health services, amounting to an estimated $59 million for adults. The findings of this study support the economic argument for investing in mental health care as a means of mitigating indirect costs of mental illness.

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... paid by it pursuant to any income tax convention, as either a credit (under section 901) or as a...

13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

13 CFR 108.710 - Requirement to finance Low-Income Enterprises.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Requirement to finance Low-Income Enterprises. 108.710 Section 108.710 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS... Eligibility of A Small Business for Nmvc Financing § 108.710 Requirement to finance Low-Income Enterprises. (a...

26 CFR 1.381(c)(26)-1 - Credit for employment of certain new employees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Credit for employment of certain new employees. 1.381(c)(26)-1 Section 1.381(c)(26)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(26)-1 Credit...

An Application of Robust Method in Multiple Linear Regression Model toward Credit Card Debt

NASA Astrophysics Data System (ADS)

Amira Azmi, Nur; Saifullah Rusiman, Mohd; Khalid, Kamil; Roslan, Rozaini; Sufahani, Suliadi; Mohamad, Mahathir; Salleh, Rohayu Mohd; Hamzah, Nur Shamsidah Amir

2018-04-01

Credit card is a convenient alternative replaced cash or cheque, and it is essential component for electronic and internet commerce. In this study, the researchers attempt to determine the relationship and significance variables between credit card debt and demographic variables such as age, household income, education level, years with current employer, years at current address, debt to income ratio and other debt. The provided data covers 850 customers information. There are three methods that applied to the credit card debt data which are multiple linear regression (MLR) models, MLR models with least quartile difference (LQD) method and MLR models with mean absolute deviation method. After comparing among three methods, it is found that MLR model with LQD method became the best model with the lowest value of mean square error (MSE). According to the final model, it shows that the years with current employer, years at current address, household income in thousands and debt to income ratio are positively associated with the amount of credit debt. Meanwhile variables for age, level of education and other debt are negatively associated with amount of credit debt. This study may serve as a reference for the bank company by using robust methods, so that they could better understand their options and choice that is best aligned with their goals for inference regarding to the credit card debt.

34 CFR 361.63 - Program income.

Code of Federal Regulations, 2011 CFR

2011-07-01

... supported under this part. (b) Sources. Sources of program income include, but are not limited to, payments from the Social Security Administration for assisting Social Security beneficiaries and recipients to... earned when it is received. (2) Payments provided to a State from the Social Security Administration for...

34 CFR 361.63 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... supported under this part. (b) Sources. Sources of program income include, but are not limited to, payments from the Social Security Administration for assisting Social Security beneficiaries and recipients to... earned when it is received. (2) Payments provided to a State from the Social Security Administration for...

“We Routinely Borrow to Survive”: Exploring the Financial Capability of Income-Poor People in India.

PubMed

Banerjee, Mahasweta M

2016-10-01

A lack of financial capability—financial opportunities and abilities—and poverty are highly interlinked. Over 65 percent of people in India are excluded from any financial services. This article explores income-poor Indians’ experiences with financial capability through a qualitative study. Purposive sampling was used to collect data from 658 individuals, through focus groups (n = 566) and face-to-face interviews (n = 92). Findings show that 97 percent of respondents had the opportunity to earn an income, and 55 percent earned through financial inclusion programs, but 87 percent of respondents earned less than U.S. $2 a day. Although almost all saved and needed to borrow, 46 percent were eligible for formal savings and only 23 percent for formal loans. Financial abilities or knowledge and skills related to income, savings, and loans were higher among the few who had a stable income or had medium and high income in relation to those who had unstable and low income. Respondents experienced many challenges with their financial capabilities, including borrowing to save, fearing formal loans, and lacking clarity about loan and interest rate; banks miscalculating interest rates; and political parties influencing access to loans. Implications for social policy and social work practice are discussed.

47 CFR 32.4070 - Income taxes-accrued.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Income taxes-accrued. 32.4070 Section 32.4070... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during...

26 CFR 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount.

Code of Federal Regulations, 2010 CFR

2010-04-01

... credit ceiling amount. 1.42-14 Section 1.42-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-14 Allocation rules for post-2000..., Estimates of the Population of States. For convenience, the Internal Revenue Service publishes the...

Prefrontal system dysfunction and credit card debt.

PubMed

Spinella, Marcello; Yang, Bijou; Lester, David

2004-10-01

Credit card use often involves a disadvantageous allocation of finances because they allow for spending beyond means and buying on impulse. Accordingly they are associated with increased bankruptcy, anxiety, stress, and health problems. Mounting evidence from functional neuroimaging and clinical studies implicates prefrontal-subcortical systems in processing financial information. This study examined the relationship of credit card debt and executive functions using the Frontal System Behavior Scale (FRSBE). After removing the influences of demographic variables (age, sex, education, and income), credit card debt was associated with the Executive Dysfunction scale, but not the Apathy or Disinhibition scales. This suggests that processes of conceptualizing and organizing finances are most relevant to credit card debt, and implicates dorsolateral prefrontal dysfunction.

Hours to Graduation: A National Survey of Credit Hours Required for Baccalaureate Degrees.

ERIC Educational Resources Information Center

Pitter, Gita Wijesinghe; And Others

In the context of an increased emphasis on accountability in higher education and time taken to earn a baccalaureate degree, the Board of Regents of the State University System of Florida conducted a national survey of 75 public universities concerning the minimum credit hours required for the baccalaureate degree for various disciplines. The…

The role of willingness to sacrifice on the relationship between urban Chinese wives' relative income and marital quality.

PubMed

Zhang, Huiping; Li, Tuqiang

2015-01-01

The economic contributions of urban women are salient in contemporary China; however, the effect of wives' relative income to family income on marital quality remains unknown in the Chinese context. On the basis of a survey of 763 urban Chinese women, this study aimed to examine the role of willingness to sacrifice in the relation between wives' relative income and marital quality. The results through hierarchical multiple regression analyses indicated that higher-earning wives reported lower marital happiness and higher marital instability compared with lower- and equal-earning wives, although these associations were only significant to a small extent. Wives' willingness to sacrifice was positively associated with marital happiness and negatively associated with marital instability. In addition, their willingness to sacrifice could buffer the negative effect of relative income on marital happiness as well as the positive effect on marital instability, especially when the wives earn more than their husbands do. The implications of these findings are discussed.

Trends in Relative Earnings and Marital Dissolution: Are Wives Who Outearn Their Husbands Still More Likely to Divorce?

PubMed Central

SCHWARTZ, CHRISTINE R.; GONALONS-PONS, PILAR

2016-01-01

As women’s labor-force participation and earnings have grown, so has the likelihood that wives outearn their husbands. A common concern is that these couples may be at heightened risk of divorce. Yet with the rise of egalitarian marriage, wives’ relative earnings may be more weakly associated with divorce than in the past. We examine trends in the association between wives’ relative earnings and marital dissolution using data from the 1968–2009 Panel Study of Income Dynamics. We find that wives’ relative earnings were positively associated with the risk of divorce among couples married in the late 1960s and 1970s, and that this was especially true for wives who outearned their husbands, but this was no longer the case for couples married in the 1990s. Change was concentrated among middle-earning husbands and those without college degrees, a finding consistent with the economic squeeze of the middle class over this period. PMID:27635418

26 CFR 1.1402(a)-1 - Definition of net earnings from self-employment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... individual reporting income on the accrual method) in the taxable year from a trade or business even though... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Definition of net earnings from self-employment... from any trade or business carried on by such individual, less the deductions allowed by chapter 1 of...

26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

...,000 of interest from a bank savings account and earns $1,000 from a paper route and performing odd... with respect to assets resulting from earned income of the child, such as interest earned on bank...,000 in interest from his bank account and $1,500 from a paper route. Some of the interest earned by A...