48 CFR 9.108-2 - Relationship with the Internal Revenue Code and Treasury regulations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... System FEDERAL ACQUISITION REGULATION ACQUISITION PLANNING CONTRACTOR QUALIFICATIONS Responsible... corporation is treated as an inverted domestic corporation for U.S. Federal income tax purposes, rather than... corporation for U.S. Federal income tax purposes, is also treated as one for purposes of this section. (c) A...

26 CFR 31.3301-1 - Persons liable for tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

ERIC Educational Resources Information Center

Foundation for Teaching Economics, Davis, CA.

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

78 FR 49242 - Relief From Joint and Several Liability

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-13

... Relief From Joint and Several Liability AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice... joint and several tax liability under section 6015 of the Internal Revenue Code (Code) and relief from... are husband and wife to file a joint Federal income tax return. Married individuals who choose to file...

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…

78 FR 46688 - Proposed Collection; Comment Request for Form 706

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-01

... 706, United States Estate (and Generation-Skipping Transfer) Tax Return. DATES: Written comments... INFORMATION: Title: United States Estate (and Generation-Skipping Transfer) Tax Return. OMB Number: 1545-0015... imposed by Internal Revenue Code section 2001 and the Federal generation-skipping transfer (GST) tax...

A Model of Lease versus Buy in Federal Government Construction Decisions.

DTIC Science & Technology

1985-09-01

services . Probably the most widely known restriction on spending in local government resulted from passage of California’s Proposition 13, approved by...Contract Cash Flow .... 71 8 C., Leasing is a standard methcd of acquiring needed assets and services in both the private and public sectors. This thesis...recent changes in the federal tax code, leasing prcwides a means by which private industry can sell tax credits. Trtis sale of tax credits has allowed

DOE examines taxing issue in new report

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

Kaplan, D.

1994-01-13

Contrary to conventional wisdom, the federal tax code generally serves as an incentive for renewable energy production, not a barrier, the Department of Energy concluded in a report released Monday. Largely because depreciation schedules are shorter for renewable projects than for conventional plants - about five years compared to 20 - federal taxes and credits are a boon for the renewable projects of both investor-owned utilities (IOUs) and non-utility generators (NUGs). But a renewable energy leader dubbed the report [open quotes]idiotic[close quotes] for not examining the full fuel cycle. Such an examination would show that federal policy actually favored fossilmore » fuels over renewables. Nonetheless, in what it termed a [open quotes]surprising[close quotes] finding, DOE said only federal income taxes on hydro and waste biomass IOU projects acted as barriers to renewable energy development. All seven renewables examines in the report benefitted from federal tax treatment of NUGs. However, when all local, state and federal taxes were included for IOUs, the report said five of the seven renewables faced barriers greater than conventional technologies. For NUGs though, renewables still have an advantage when all taxes are considered.« less

78 FR 75471 - Section 3504 Agent Employment Tax Liability

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-12

... under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care... home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final... amendments to the existing regulatory language designed to update citations and be consistent with the...

75 FR 15610 - Employment Taxes and Collection of Income Tax at Source

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2010, on page 262, in Sec. 31.3402(o)-3, replace the fifth sentence in paragraph (c...

78 FR 19100 - Employment Taxes and Collection of Income Tax at Source

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-29

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2012, on page 301, in Sec. 31.3406(b)(3)-2, in paragraph (b)(5), the language ``Sec...

Economic Concentration and the Federal Tax Code,

DTIC Science & Technology

1984-09-01

Special Analysis G. 0 ...-..... . . . .~....... 677 777 ".47- śf . -2- Retained Earnings: The divergence of the individual from the corporate income tax rate...up to a 38.5 percent tax on S retained earnings. After paying corporate income tax on their income, firms may distribute their earnings to shareholders...months) over net short-term capital losses. They are taxed at the regular corporate income tax rate on the excess of net short-term capital gains over

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... on any one of the following allegations: (1) The tax liability that gave rise to the lien, plus any... of lien; (2) The tax liability that gave rise to the lien was assessed in violation of the deficiency procedures set forth in section 6213 of the Internal Revenue Code; (3) The tax liability that gave rise to...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... on any one of the following allegations: (1) The tax liability that gave rise to the lien, plus any... of lien; (2) The tax liability that gave rise to the lien was assessed in violation of the deficiency procedures set forth in section 6213 of the Internal Revenue Code; (3) The tax liability that gave rise to...

All States Income Tax Guide. Information for Service Personnel 1985 Edition for 1984 Returns.

DTIC Science & Technology

1985-01-01

tax unnecessary. As a number of states have adopted the Federal income tax law as the basis upon which state income taxes are collected, so have they...taxpayers should file on Form 40. Nonresident Taxpayers having income from Alabama should file on Form 40NR. Under Alabama Income Tax Law , unless proved...G.I. Bill education payments; workmen’s or unemployment compensation (Massachusetts income tax law references to the Internal Revenue Code apply to

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...

Attention to state, local taxes can save producers money

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

Eggett, R.K.

1997-11-17

A constant challenge for independent oil and gas producers in the US is taxes. While the federal income tax code undergoes periodic revision, with much sound and fury attached to congressional and presidential action, state and local taxes are constantly being revised with little fanfare and little publicity. As an independent producer, one should pay close attention to these taxes because, in the aggregate, businesses pay considerably more to state and local jurisdictions in income, sales and use, and property taxes than they pay to the federal government in income tax. More than 85,000 taxing jurisdictions in the US imposemore » a variety of taxes in a variety of ways, and your company`s operations may span a number of them. The goal is to lower one`s overall effective rate--the percentage of income one is paying to state and local governments. This article will explore some of the issues raised by the major taxes for which one is responsible.« less

Long-term care financing through Federal tax incentives.

PubMed

Moran, D W; Weingart, J M

1988-12-01

Congress and the Administration are currently exploring various methods of promoting access to long-term care. In this article, an inventory of recent legislative proposals for using the Federal tax code to expand access to long-term care services is provided. Proposals are arrayed along a functional typology that includes tax mechanisms to encourage accumulation of funds, promote purchase of long-term care insurance, or induce the diversion of funds accumulated for another purpose (such as individual retirement accounts). The proposals are evaluated against the public policy objective of encouraging risk pooling to minimize social cost.

Long-term care financing through Federal tax incentives

PubMed Central

Moran, Donald W.; Weingart, Janet M.

1988-01-01

Congress and the Administration are currently exploring various methods of promoting access to long-term care. In this article, an inventory of recent legislative proposals for using the Federal tax code to expand access to long-term care services is provided. Proposals are arrayed along a functional typology that includes tax mechanisms to encourage accumulation of funds, promote purchase of long-term care insurance, or induce the diversion of funds accumulated for another purpose (such as individual retirement accounts). The proposals are evaluated against the public policy objective of encouraging risk pooling to minimize social cost. PMID:10312964

41 CFR 105-55.030 - Discharge of indebtedness; reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-07-01

... offset, tax refund offset, Federal salary offset, referral to Treasury, Treasury-designated debt... action. (b) Section 3711(i), Title 31, United States Code, requires GSA to sell a delinquent non-tax debt... Discharge of indebtedness; reporting requirements. (a) Before discharging a delinquent debt (also referred...

26 CFR 301.7433-2 - Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code.

Code of Federal Regulations, 2010 CFR

2010-04-01

... federal tax with respect to a taxpayer, an officer or employee of the Internal Revenue Service willfully..., certified public accountant, enrolled actuary, or any other person permitted to represent the taxpayer... 14321, Mar. 25, 2003] The Tax Court procedure ...

77 FR 74052 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-12

... a tax year is allowed a credit against federal income tax equivalent to the interest that the bond... this burden has been changed from a ``business'' form to a ``special business'' form to better reflect more realistic filing requirements. A business form's calculation variables include attachments, code...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-13

...This document contains a correction to a notice of proposed rulemaking that were published in the Federal Register on Tuesday, October 11, 2011. These proposed regulations would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The proposed regulations are necessary to monitor and to improve compliance with the tax return preparer due to diligence requirements of this section.

31 CFR 346.13 - Taxation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

31 CFR 341.13 - Taxation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

31 CFR 341.13 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

31 CFR 346.13 - Taxation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

Modify Federal Tax Code to Create Incentives for Individuals to Obtain Coverage.

PubMed

McGlynn, Elizabeth A

2011-01-01

This article explores how a refundable tax credit to offset the cost of health insurance premiums would affect health system performance along nine dimensions. A refundable tax credit would produce a slight gain in health as measured by life expectancy; 2.3 to 10 million people would become newly insured under this policy change. It is uncertain how the policy would affect waste or patient experience. Refundable tax credits would have no discernable effect on total health care spending, overall consumer financial risk, reliability of care, or health system capacity. Implementing refundable tax credits would be relatively easy.

Federal Tax Exemption Status of the Private Nonprofit Art Association.

ERIC Educational Resources Information Center

Rodriguez, Edward J.

1978-01-01

The question of whether the selling of art by a private nonprofit art association violates the provisions of section 501(c)(3) of the Internal Revenue Code of 1954 is considered. Revenue rulings of 1971 and 1976 suggest that any sale of art may render the organization ineligible for tax exemption when private interests are benefited. (JMD)

77 FR 72999 - Small Brewers Bond Reduction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-07

... 1986 (IRC), pertains to the taxation of distilled spirits, wines, and beer (see title 26 of the United... 5061 states that Federal excise taxes on distilled spirits, wines, and beer shall be collected on the... part 25 of title 27 of the Code of Federal Regulations (CFR). Reducing Burdens on Regulated Industries...

Continuing the School Choice March: Policies to Promote Family K-12 Education Investment. Backgrounder. No. 2683

ERIC Educational Resources Information Center

Burke, Lindsey M.; Sheffield, Rachel

2012-01-01

Coverdell education savings accounts (ESAs), created through the federal tax code, allow families to save money tax-free for K-12 and higher education expenses. Lifting the cap on contributions to Coverdell accounts would provide greater access to school choice options by allowing families to invest more money in their children's education.…

Modify Federal Tax Code to Create Incentives for Individuals to Obtain Coverage

PubMed Central

McGlynn, Elizabeth A.

2011-01-01

Abstract This article explores how a refundable tax credit to offset the cost of health insurance premiums would affect health system performance along nine dimensions. A refundable tax credit would produce a slight gain in health as measured by life expectancy; 2.3 to 10 million people would become newly insured under this policy change. It is uncertain how the policy would affect waste or patient experience. Refundable tax credits would have no discernable effect on total health care spending, overall consumer financial risk, reliability of care, or health system capacity. Implementing refundable tax credits would be relatively easy. PMID:28083204

48 CFR 52.226-6 - Promoting excess food donation to nonprofit organizations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... quality and labeling standards imposed by Federal, State, and local laws and regulations even though the... the Internal Revenue Code of 1986; and (2) Exempt from tax under section 501(a) of that Code. (b) In... tier, who will perform, under this contract, the provision, service, or sale of food in the United...

26 CFR 1.179-5 - Time and manner of making election.

Code of Federal Regulations, 2010 CFR

2010-04-01

... desktop computer costing $1,500. On Taxpayer's 2003 Federal tax return filed on April 15, 2004, Taxpayer elected to expense under section 179 the full cost of the laptop computer and the full cost of the desktop... provided by the Internal Revenue Code, the regulations under the Code, or other guidance published in the...

Colleges Grapple with New Provision of U.S. Tax Code that Requires Comparable Benefits for All Employees.

ERIC Educational Resources Information Center

Mooney, Carolyn J.

1988-01-01

The provision, known as Section 89 of the Internal Revenue Code, that requires employers to make sure that their health and insurance benefits do not discriminate against low-paid employees, is discussed. The process of comparing employee benefits and a lack of federal guidance has complicated matters. (MLW)

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

Code of Federal Regulations, 2010 CFR

2010-10-01

... the accuracy of the past-due support amount. If the State IV-D agency has verified this information...) The amount of past-due support owed; (iv) The State codes as contained in the Federal Information Processing Standards (FIPS) publication of the National Bureau of Standards and also promulgated by the...

75 FR 15772 - Feasibility of Including a Volunteer Requirement for Receipt of Federal Education Tax Credits

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-30

... DEPARTMENT OF THE TREASURY Feasibility of Including a Volunteer Requirement for Receipt of Federal... Internal Revenue Code. Taxpayers may claim a lifetime learning credit for 20 percent of up to $10,000 of expenses for tuition and required fees per taxpayer for a maximum credit of $2,000. The lifetime learning...

77 FR 31392 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Settlement...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-25

... certain taxes of the Code, settlement agreements entered into between a plan and a party in interest in avoidance of litigation. This information collection is subject to the PRA. A Federal agency generally...

A bill to amend title 5, United States Code, to provide that persons having seriously delinquent tax debts shall be ineligible for Federal employment.

THOMAS, 112th Congress

Sen. Coburn, Tom [R-OK

2011-02-17

Senate - 05/09/2011 Committee on Homeland Security and Governmental Affairs referred to Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions for Buildings in 2016 and Later

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

Deru, Michael; Field-Macumber, Kristin

This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code (IRC) enacted in Section 1331 of the 2005 Energy Policy Act (EPAct) of 2005, noted in Internal Revenue Service (IRS) Notices 2006-52 (IRS 2006), 2008-40 (IRS 2008) and 2012-26 (IRS 2012), and updated by the Protecting Americans from Tax Hikes (PATH) Act of 2015. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning (HVAC); andmore » service hot water (SHW) systems. This document applies to buildings placed in service on or after January 1, 2016.« less

Taking the Word to Washington.

ERIC Educational Resources Information Center

Hayden, Rose L.

1979-01-01

Identifies legislation related to funding international programs and guides for grant proposals. Urges community colleges to increase efforts in obtaining grants to support their growing involvement in international education, while cautioning of the pitfalls of federal tax codes that prohibit lobbying by non-profit organizations. (DR)

26 CFR 301.6316-2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of §§ 301.6316-1 to 301.6316-9, inclusive: (a) The term tax, as used in §§ 301.6316-1, 301.6316-3... of the Internal Revenue Code of 1954, and as used in § 301.6316-7 means the Federal Insurance... Revenue Code of 1939). The term “tax”, as used in §§ 301.6316-3 and 301.6316-9 shall relate to either of...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

A bill to amend title 5, United States Code, to provide that persons having seriously delinquent tax debts shall be ineligible for Federal employment.

THOMAS, 113th Congress

Sen. Coburn, Tom [R-OK

2013-05-23

Senate - 11/13/2014 Placed on Senate Legislative Calendar under General Orders. Calendar No. 596. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

28 CFR 32.33 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 28 Judicial Administration 1 2013-07-01 2013-07-01 false Definitions. 32.33 Section 32.33 Judicial... BENEFIT CLAIMS Educational Assistance Benefit Claims § 32.33 Definitions. Application means claim (i.e., a... meaning of the Internal Revenue Code, at 26 U.S.C. 152) on the officer's federal income-tax return (or...

26 CFR 31.3306(k)-1 - Agricultural labor.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

26 CFR 31.3306(k)-1 - Agricultural labor.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

26 CFR 31.3306(k)-1 - Agricultural labor.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

26 CFR 31.3306(k)-1 - Agricultural labor.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

27 CFR 71.56 - Form.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Form. 71.56 Section 71.56 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., of permits under the Internal Revenue Code or the Federal Alcohol Administration Act. (b) Forms 5000...

27 CFR 71.56 - Form.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Form. 71.56 Section 71.56 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., of permits under the Internal Revenue Code or the Federal Alcohol Administration Act. (b) Forms 5000...

27 CFR 71.56 - Form.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Form. 71.56 Section 71.56 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., of permits under the Internal Revenue Code or the Federal Alcohol Administration Act. (b) Forms 5000...

27 CFR 71.56 - Form.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Form. 71.56 Section 71.56 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., of permits under the Internal Revenue Code or the Federal Alcohol Administration Act. (b) Forms 5000...

27 CFR 71.56 - Form.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Form. 71.56 Section 71.56 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE..., of permits under the Internal Revenue Code or the Federal Alcohol Administration Act. (b) Forms 5000...

75 FR 40031 - Proposed Collection; Comment Request for Form 1023

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-13

... Number: Form 1023. Abstract: Form 1023 is filed by applicants seeking Federal income tax exemption as... Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue...-0056, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code...

75 FR 32659 - Contributed Property

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-09

... with the intent of subchapter K of the Code. The final regulations affect partnerships and their... general subchapter K anti-abuse rule found in Sec. 1.701-2. In light of the fact that these regulations... the partners' Federal tax liability in a manner inconsistent with the intent of subchapter K, the IRS...

48 CFR 52.229-3 - Federal, State, and Local Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Taxes. 52.229-3 Section 52.229-3 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION....229-3 Federal, State, and Local Taxes. As prescribed in 29.401-3, insert the following clause: Federal, State, and Local Taxes (APR 2003) (a) As used in this clause— After-imposed Federal tax means any new or...

26 CFR 31.6302(c)-3 - Use of Government depositaries in connection with tax under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... with tax under the Federal Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue...) § 31.6302(c)-3 Use of Government depositaries in connection with tax under the Federal Unemployment Tax... transfer. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

77 FR 74051 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-12

..., Public Law 104-13, on or after the date of publication of this notice. DATES: Comments should be received... burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention...: Credit for Federal Tax Paid on Fuels. Form: 4136. Abstract: Internal Revenue Code section 34 allows a...

A bill to amend title 5, United States Code, to provide that persons having seriously delinquent tax debts shall be ineligible for Federal employment.

THOMAS, 111th Congress

Sen. Coburn, Tom [R-OK

2010-09-15

Senate - 09/16/2010 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 564. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

76 FR 24082 - Assistance to Small Shipyards Grant Program; Catalog of Federal Domestic Assistance Number: 20.814

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-29

... States Code, and the Department of Defense and Full-Year Continuing Appropriations Act, 2011, 2011 Public... available) year-end, audited, reviewed or compiled financial statements prepared by a certified public accountant, according to U.S. generally accepted accounting principles, not on an income tax basis. September...

20 CFR 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Work Excluded from Employment § 404.1025 Work for... the Code is covered as employment unless the work is for a church or church-controlled organization...

20 CFR 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Work Excluded from Employment § 404.1025 Work for... the Code is covered as employment unless the work is for a church or church-controlled organization...

20 CFR 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Work Excluded from Employment § 404.1025 Work for... the Code is covered as employment unless the work is for a church or church-controlled organization...

20 CFR 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Work Excluded from Employment § 404.1025 Work for... the Code is covered as employment unless the work is for a church or church-controlled organization...

20 CFR 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Work Excluded from Employment § 404.1025 Work for... the Code is covered as employment unless the work is for a church or church-controlled organization...

26 CFR 31.3306(m)-1 - American vessel and aircraft.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false American vessel and aircraft. 31.3306(m)-1 Section 31.3306(m)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(m)-1 American...

26 CFR 31.3306(m)-1 - American vessel and aircraft.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false American vessel and aircraft. 31.3306(m)-1 Section 31.3306(m)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(m)-1 American...

47 CFR 32.7220 - Operating Federal income taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income Taxes-Accrued, shall be credited for the amount of Federal Income Taxes for the current period. This account...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

77 FR 6504 - Roth Feature to the Thrift Savings Plan and Miscellaneous Uniformed Services Account Amendments

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-08

... one of the following methods: Mail: Office of General Counsel, Attn: Thomas Emswiler, Federal... from, a Roth TSP balance. The tax treatment of a contribution to, or distribution from, a Roth TSP balance is governed by section 402A of the Internal Revenue Code. Types of TSP Accounts and Balances The...

26 CFR 31.3306(j)-1 - State, United States, and citizen.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false State, United States, and citizen. 31.3306(j)-1 Section 31.3306(j)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(j)-1 State...

Tax treatment of government cost-share payments

Treesearch

William C. Siegel

2005-01-01

Woodland owners who receive a cost-share payment from a federal or state government program generally must report the payment as part of their gross income. However, under the provisions of Section 126 of the internal Revenue Code, the recipients can then choose to exclude from their income all or part of such payments that meet two requirements.

The IRS looks closely at homes for the aging. Organizations must be prepared to face increased scrutiny on tax-exempt status and financing.

PubMed

Peregrine, M W

1994-06-01

Tax-exempt status has long been perceived as appropriate for the traditional retirement home (i.e., congregate housing and life-care facility), which serves the elderly and typically experiences low profit margins. An organization that is both organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for testing for public safety may qualify for tax-exempt status under Internal Revenue Code section 501(c)(3). The Internal Revenue Service uses the generic term "homes for the aging" to include all forms of retirement housing facilities (except nursing homes that solely provide the highest level of nursing care). A home for the aging that qualifies under section 501(c)(3) (through satisfaction of the organizational and operational tests) will qualify for charitable status for federal tax purposes if it operates to satisfy the following basic needs of aged persons: suitable housing, healthcare, and financial security. In general, not-for-profit organizations recognized as exempt under code section 501(c)(3) may be eligible for tax-exempt financing to develop a home for the aging through the issuance of tax-exempt bonds. Effective tax-exemption planning is a necessary part of the business planning process by sophisticated not-for-profit organizations that own and operate (or desire to own and operate) charitable homes for the aging and similar housing facilities serving the elderly. The benefits of exempt status remain attractive for many such organizations. The challenge of obtaining and maintaining that status is becoming far more burdensome.

Forest landowners’ guide to the Federal income tax

Treesearch

John L. Greene; William C. Siegel; William L. Hoover; Mark Koontz

2013-01-01

This guide updates and supersedes Agriculture Handbook No. 718, Forest Landowners’ Guide to the Federal Income Tax, incorporating new tax legislation that was passed and administrative changes promulgated through September 30, 2012. It introduces tax planning and basic tax considerations and explains the Federal income tax as it pertains to timber and forest land,...

48 CFR 629.202-70 - Exemptions from other Federal taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Exemptions from other Federal taxes. 629.202-70 Section 629.202-70 Federal Acquisition Regulations System DEPARTMENT OF STATE... taken out of the United States may be exempt from retail taxes or manufacturers excise taxes, in...

Legal and Administrative Feasibility of a Federal Junk Food and Sugar-Sweetened Beverage Tax to Improve Diet.

PubMed

Pomeranz, Jennifer L; Wilde, Parke; Huang, Yue; Micha, Renata; Mozaffarian, Dariush

2018-02-01

To evaluate legal and administrative feasibility of a federal "junk" food (including sugar-sweetened beverages [SSBs]) tax to improve diet. To assess food definitions and administration models, we systematically searched (1) PubMed (through May 15, 2017) for articles defining foods subject to taxes, and legal and legislative databases as well as online for (2) US federal, state, and tribal junk food tax bills and laws (January 1, 2012-February 28, 2017); SSB taxes (January 1, 2014-February 28, 2017); and international junk food tax laws (as of February 28, 2017); and (3) federal taxing mechanisms and administrative methods (as of February 28, 2017). Articles recommend taxing foods by product category, broad nutrient criteria, specific nutrients or calories, or a combination. US junk food tax bills (n = 6) and laws (n = 3), international junk food laws (n = 2), and US SSB taxes (n = 10) support taxing foods using category-based (n = 8), nutrient-based (n = 1), or combination (n = 12) approaches. Federal taxing mechanisms (particularly manufacturer excise taxes on alcohol) and administrative methods provide informative models. From legal and administrative perspectives, a federal junk food tax appears feasible based on product categories or combination category-plus-nutrient approaches, using a manufacturer excise tax, with additional support for sugar and graduated tax strategies.

48 CFR 29.401-3 - Federal, State, and local taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Federal, State, and local... GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-3 Federal, State, and local taxes. (a... Local Taxes, in solicitations and contracts if— (1) The contract is to be performed wholly or partly in...

26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

Federal Income Tax Cuts and Low-Income Families.

ERIC Educational Resources Information Center

Sammartino, Frank J.

This report identifies overall tax burdens faced by low income families, explaining how those burdens would change if certain types of federal income tax cuts were enacted. Using detailed household-level data on incomes and taxes, the report shows how federal income and payroll taxes differ for low income families and how these families benefit…

18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

76 FR 70495 - Proposed Exemptions From Certain Prohibited Transaction Restrictions

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-14

...This document contains notices of pendency before the Department of Labor (the Department) of proposed exemptions from certain of the prohibited transaction restrictions of the Employee Retirement Income Security Act of 1974 (ERISA or the Act) and/or the Internal Revenue Code of 1986 (the Code). This notice includes the following proposed exemptions: D-11637 HSBC-North America (U.S.) Tax Reduction Investment Plan; D-11679 Sammons Enterprises, Inc. Employee Stock Ownership ESOP; and D-11683 First Federal Bancshares of Arkansas, Inc. Employees' Savings and Profit Sharing Plan.

48 CFR 29.201 - General.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false General. 29.201 Section 29.201 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 29.201 General. (a) Federal excise taxes are levied on the sale or use...

48 CFR 552.229-70 - Federal, State, and Local Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Federal, State, and Local....229-70 Federal, State, and Local Taxes. As prescribed in 529.401-70, insert the following clause: Federal, State, and Local Taxes (APR 1984) The contract price includes all applicable Federal, State, and...

48 CFR 752.229-70 - Federal, state and local taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Federal, state and local taxes. 752.229-70 Section 752.229-70 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL....229-70 Federal, state and local taxes. For contracts involving performance overseas the clauses...

Tax-exempts feeling the heat.

PubMed

Greene, J

1995-11-20

Should government change decades-old tax codes to require that not-for-profit hospitals prove they deserve their tax exemptions? Healthcare Corp. has suggested that tax codes be re-examined because some not-for-profits provide less charity care than the value of their tax exemptions.

Effects of the provisions of the corporate and personal income tax codes on solar investment decisions

NASA Astrophysics Data System (ADS)

Sedmak, M. R.

The effects of the provisions of the existing corporate and personal income tax codes on solar investment decisions are analyzed. It is shown that the provisions of a tax code do not discriminate against investment in solar technologies if the present value of depreciation and interest expense tax deductions over the relevant decision period is equal to the present value of actual capital expenses. However, on the basis of a quantitative analyses, it is concluded that the existing corporate income tax code does discriminate against solar investments for the majority of corporations, although the 25 percent tax credit available to businesses for solar investments is sufficient to alleviate the distortion in most cases. In contrast, the provisions of the existing personal income tax code favor solar investments over investments in less capital intensive energy generating units, as the interest paid on loads used to finance solar investments made by individuals is tax deductible, while conventional fuel expenses are not deductible.

17 CFR 229.915 - (Item 915) Federal income tax consequences.

Code of Federal Regulations, 2010 CFR

2010-04-01

... consequences. 229.915 Section 229.915 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...) Federal income tax consequences. (a) Provide a brief, clear and understandable summary of the material Federal income tax consequences of the roll-up transaction and an investment in the successor. Where a tax...

26 CFR 31.3306(c)(9)-1 - Railroad industry; services performed by an employee or an employee representative under the...

Code of Federal Regulations, 2010 CFR

2010-04-01

... employee or an employee representative under the Railroad Unemployment Insurance Act. 31.3306(c)(9)-1... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(9)-1... Unemployment Insurance Act. (a) Services performed by an individual as an “employee” or as an “employee...

26 CFR 31.3306(c)(9)-1 - Railroad industry; services performed by an employee or an employee representative under the...

Code of Federal Regulations, 2011 CFR

2011-04-01

... employee or an employee representative under the Railroad Unemployment Insurance Act. 31.3306(c)(9)-1... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(9)-1... Unemployment Insurance Act. (a) Services performed by an individual as an “employee” or as an “employee...

26 CFR 31.3306(c)(9)-1 - Railroad industry; services performed by an employee or an employee representative under the...

Code of Federal Regulations, 2014 CFR

2014-04-01

... employee or an employee representative under the Railroad Unemployment Insurance Act. 31.3306(c)(9)-1... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(9)-1... Unemployment Insurance Act. (a) Services performed by an individual as an “employee” or as an “employee...

26 CFR 31.3306(c)(9)-1 - Railroad industry; services performed by an employee or an employee representative under the...

Code of Federal Regulations, 2012 CFR

2012-04-01

... employee or an employee representative under the Railroad Unemployment Insurance Act. 31.3306(c)(9)-1... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(9)-1... Unemployment Insurance Act. (a) Services performed by an individual as an “employee” or as an “employee...

26 CFR 31.3306(c)(9)-1 - Railroad industry; services performed by an employee or an employee representative under the...

Code of Federal Regulations, 2013 CFR

2013-04-01

... employee or an employee representative under the Railroad Unemployment Insurance Act. 31.3306(c)(9)-1... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(9)-1... Unemployment Insurance Act. (a) Services performed by an individual as an “employee” or as an “employee...

The FY2011 Federal Budget

DTIC Science & Technology

2010-08-04

long been the largest source of federal revenues, followed by social insurance (payroll) taxes. Federal individual and corporate income tax revenues...915 billion (6.4% of GDP). Corporate income tax revenues fell from $304 billion in FY2008 to $138 billion in FY2009. Federal revenues from other

All States Income Tax Guide. Information for Service Personnel 1986 Edition for 1985 Returns.

DTIC Science & Technology

1986-01-01

Federal income tax law as the basis upon which state income taxes are collected, so have they relied on the greater scrutiny given Federal tax...Alabama Income Tax Law , unless proved otherwise, a wife is presumed to have the same residence as her husband. Thus, wives of military personnel who are...which is the amount contributed by the retiree; (c) Military disability retirement is treated the same for Alabama as the current Federal Income Tax law . (d

48 CFR 752.229-70 - Federal, state and local taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... taxes. 752.229-70 Section 752.229-70 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL....229-70 Federal, state and local taxes. For contracts involving performance overseas the clauses prescribed in FAR 29.401-3 or 29.401-4 may be modified to specify that the taxes referred to are United...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2011 CFR

2011-04-01

... purpose of the structure of which is the avoidance or evasion of Federal income tax, as described in... income tax—(1) In general. The avoidance or evasion of Federal income tax will be considered a... purpose of the shelter is the avoidance or evasion of the first person's Federal income tax. For purposes...

48 CFR 1329.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Resolving tax problems. 1329.101 Section 1329.101 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL CONTRACTING REQUIREMENTS TAXES General 1329.101 Resolving tax problems. Legal questions relating to tax issues...

48 CFR 2929.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Resolving tax problems. 2929.101 Section 2929.101 Federal Acquisition Regulations System DEPARTMENT OF LABOR GENERAL CONTRACTING REQUIREMENTS TAXES General 2929.101 Resolving tax problems. Contract tax problems or questions...

48 CFR 52.229-4 - Federal, State, and Local Taxes (State and Local Adjustments).

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Federal, State, and Local Taxes (State and Local Adjustments). 52.229-4 Section 52.229-4 Federal Acquisition Regulations System... Text of Provisions and Clauses 52.229-4 Federal, State, and Local Taxes (State and Local Adjustments...

Women and Tax Policy.

ERIC Educational Resources Information Center

Ruttenberg, Ruth; McCarthy, Amy

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

Impact of the level of state tax code progressivity on children's health outcomes.

PubMed

Granruth, Laura Brierton; Shields, Joseph J

2011-08-01

This research study examines the impact of the level of state tax code progressivity on selected children's health outcomes. Specifically, it examines the degree to which a state's tax code ranking along the progressive-regressive continuum relates to percentage of low birthweight babies, infant and child mortality rates, and percentage of uninsured children. Using data merged from a number of public data sets, the authors find that the level of state tax code progressivity is a factor in state rates of infant and child mortality. States with lower median incomes and regressive tax policies have the highest rates of infant and child mortality.With regard to the percentage of children 17 years of age and below who lack health insurance, it is found that larger states with regressive tax policies have the largest percentage of uninsured children. In general, more heavily populated states with more progressive tax codes have healthier children. The implications of these findings are discussed in terms of tax policy and the well-being of children as well as for social work education, social work practice, and social work research.

An analysis of PILT-related payments and likely property tax liability of Federal resource management lands

Treesearch

Ervin G. Schuster; Paul R. Beckley; Jennifer M. Bushur; Krista M. Gebert; Michael J. Niccolucci

1999-01-01

This report stems from Congressional concern over the equivalency between Federal payments to counties containing Federal resource management lands, the likely tax liability, and other county-level benefits and costs associated with those lands. Results indicate that the overall tax liability on Federal lands is almost three times the Federal payments. A survey of...

26 CFR 509.104 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... dividends, interests, rents, royalties, or remuneration for personal services. In determining the industrial...) Director of the Federal Tax Administration. The term “Director of the Federal Tax Administration” means the Director of the Federal Tax Administration (Direktor der eidgenoessischen Steuerverwaltung) of Switzerland. ...

Taxes and You. 1999 Edition. An Educational Curriculum on Federal Income Tax.

ERIC Educational Resources Information Center

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

This comprehensive educational curriculum aims to teach adults about federal income taxes and the role of taxes in the economy. The unit provides the tools, lessons, and activities to teach information about taxes and tax forms. The lessons build upon each other. Two instructional modules can be used separately as workshop topics, integrated into…

Federal Tax Reform: A Family Perspective. [Report and Executive Summary.

ERIC Educational Resources Information Center

McIntyre, Michael J.; Steuerle, C. Eugene

Based on the assumption that fair tax systems should consider differences in ability to pay resulting from income sharing within families, this publication analyzes the effects of three strategies for federal tax reform on families raising children: the Armey/Shelby flat tax, the Nunn/Domenici USA Tax System, and the Gephardt 10-Percent Tax. Part…

Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to the garnishment of non-Federal wages to collect delinquent non-tax debts owed to the United States without first obtaining a court order.

THOMAS, 113th Congress

Rep. McKinley, David B. [R-WV-1

2014-07-10

House - 09/02/2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

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

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Student Support § 670.630 Are... Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Student Support § 670.630 Are... Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal...

Harnessing the Tax Code to Promote College Affordability: Options for Reform

ERIC Educational Resources Information Center

Valenti, Joe; Bergeron, David; Baylor, Elizabeth

2014-01-01

The United States tax code is full of provisions designed to encourage or reward specific behaviors, such as owning a home or saving for retirement. Tax benefits for higher education are no exception: Contributions to some college savings accounts grow tax-free, college tuition is often tax deductible, and some student-loan borrowers are able to…

The effect of cigarette taxes on cigarette consumption.

PubMed Central

Showalter, M H

1998-01-01

OBJECTIVES: This paper reexamines the work of Meier and Licari in a previous issue of the Journal. METHODS: The impact of excise taxes on cigarette consumption and sales was measured via standard regression analysis. RESULTS: The 1983 federal tax increase is shown to have an anomalous effect on the regression results. When those data are excluded, there is no significant difference between state and federal tax increases. Further investigation suggests that firms raised cigarette prices substantially in the years surrounding the 1983 federal tax increase, which accounts for the relatively large decrease in consumption during this period. CONCLUSIONS: Federal excise taxes per se do not appear to be more effective than state excise taxes in terms of reducing cigarette consumption. The reaction of cigarette firms to government policies appears to be an important determinant of the success of antismoking initiatives. PMID:9663167

27 CFR 70.151 - Administrative appeal of the erroneous filing of notice of Federal tax lien.

Code of Federal Regulations, 2010 CFR

2010-04-01

... rights to property of such person for a release of lien alleging an error in the filing of notice of lien... the erroneous filing of notice of Federal tax lien. 70.151 Section 70.151 Alcohol, Tobacco Products... Lien for Taxes § 70.151 Administrative appeal of the erroneous filing of notice of Federal tax lien. (a...

48 CFR 2129.305 - State and local tax exemptions.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false State and local tax exemptions. 2129.305 Section 2129.305 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT... TAXES State and Local Taxes 2129.305 State and local tax exemptions. (a) FAR 29.305 is modified for the...

48 CFR 52.229-1 - State and Local Taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false State and Local Taxes. 52....229-1 State and Local Taxes. As prescribed in 29.401-1, insert the following clause: State and Local Taxes (APR 1984) Notwithstanding the terms of the Federal, State, and Local Taxes clause, the contract...

48 CFR 52.229-1 - State and Local Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false State and Local Taxes. 52....229-1 State and Local Taxes. As prescribed in 29.401-1, insert the following clause: State and Local Taxes (APR 1984) Notwithstanding the terms of the Federal, State, and Local Taxes clause, the contract...

31 CFR 10.51 - Incompetence and disreputable conduct.

Code of Federal Regulations, 2010 CFR

2010-07-01

... any criminal offense under the Federal tax laws. (2) Conviction of any criminal offense involving... authorized to pass upon Federal tax matters, in connection with any matter pending or likely to be pending... testimony, Federal tax returns, financial statements, applications for enrollment, affidavits, declarations...

31 CFR 10.51 - Incompetence and disreputable conduct.

Code of Federal Regulations, 2011 CFR

2011-07-01

... any criminal offense under the Federal tax laws. (2) Conviction of any criminal offense involving... authorized to pass upon Federal tax matters, in connection with any matter pending or likely to be pending... testimony, Federal tax returns, financial statements, applications for enrollment, affidavits, declarations...

76 FR 1063 - Modifications of Debt Instruments

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-07

... modified instrument received in an exchange will be classified as debt for Federal income tax purposes... properly classified as debt for Federal income tax purposes. Effective/Applicability Date The regulations... right that is not debt for federal income tax purposes. Paragraph (g) of this section contains examples...

78 FR 5812 - Proposed Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-28

... Information Collection Activity; Comment Request Proposed Projects Title: Federal Tax Offset, Administrative Offset, and Passport Denial. OMB No.: 0970-0161. The Federal Tax Offset, Administrative Offset, and... payments, including federal tax refunds, of parents who have been ordered to pay child support and who are...

75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-01

... Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal... their required 2009 estimated income tax payments. The temporary regulations implement section 1212 of... Revenue Code (Code) to provide for reduced 2009 estimated income tax payments for certain qualified...

48 CFR 970.2903 - State and local taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false State and local taxes. 970.2903 Section 970.2903 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Taxes 970.2903 State and local taxes. ...

48 CFR 970.2903 - State and local taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false State and local taxes. 970.2903 Section 970.2903 Federal Acquisition Regulations System DEPARTMENT OF ENERGY AGENCY SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Taxes 970.2903 State and local taxes. ...

31 CFR 203.8 - Application of part and procedural instructions.

Code of Federal Regulations, 2013 CFR

2013-07-01

... binding on financial institutions that process Federal tax payments or maintain a TT&L account, TIP main... (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE PAYMENT OF FEDERAL TAXES... originating Federal tax payments, the financial institution agrees to be bound by this part and by procedural...

31 CFR 203.8 - Application of part and procedural instructions.

Code of Federal Regulations, 2012 CFR

2012-07-01

... binding on financial institutions that process Federal tax payments or maintain a TT&L account, TIP main... (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE PAYMENT OF FEDERAL TAXES... originating Federal tax payments, the financial institution agrees to be bound by this part and by procedural...

31 CFR 203.8 - Application of part and procedural instructions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... binding on financial institutions that process Federal tax payments or maintain a TT&L account, TIP main... (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE PAYMENT OF FEDERAL TAXES... originating Federal tax payments, the financial institution agrees to be bound by this part and by procedural...

48 CFR 31.205-41 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part 29...

7 CFR 1767.21 - Operating income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... amortization charges applicable to amounts included in the electric plant accounts for limited-term franchises..., franchise taxes, Federal excise taxes, social security taxes, and all other taxes assessed by Federal, state... include, as approved by RUS, amounts relating to gains from the disposition of future use utility plant...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

26 CFR 1.801-2 - Taxable years affected.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-2 Taxable years affected. Section 1.801-1 is... Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act... Internal Revenue Code of 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat...

Impact of the Level of State Tax Code Progressivity on Children's Health Outcomes

ERIC Educational Resources Information Center

Granruth, Laura Brierton; Shields, Joseph J.

2011-01-01

This research study examines the impact of the level of state tax code progressivity on selected children's health outcomes. Specifically, it examines the degree to which a state's tax code ranking along the progressive-regressive continuum relates to percentage of low birthweight babies, infant and child mortality rates, and percentage of…

77 FR 59454 - Proposed Collection; Comment Request for Notice 2009-26

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-27

... the new tax incentives for Build America Bonds under Sec. 54AA of the Internal Revenue Code (``Code... material in the administration of any internal revenue law. Generally, tax returns and tax return... provide information. Approved: September 21, 2012. Allan Hopkins, Tax Analyst. [FR Doc. 2012-23727 Filed 9...

Effect of taxes and financial incentives on family-owned forest land

Treesearch

John L. Greene; Thomas J. Straka; Tamara L. Cushing

2013-01-01

Key FindingsFederal and State taxes reduce the pre-tax value of family-owned forest land in the South by amounts ranging from little more than one-quarter to nearly half, with the greatest share of the reduction attributable to the Federal income tax and State property taxes.Most family forest owners are aware of some general...

48 CFR 2131.205-41 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other monetary...

77 FR 13385 - Identification of Interstate Motor Vehicles: New York City, Cook County, and New Jersey Tax...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-06

...-0271] Identification of Interstate Motor Vehicles: New York City, Cook County, and New Jersey Tax Identification Requirements; Petition for Reconsideration. AGENCY: Federal Motor Carrier Safety Administration... Commercial Motor Vehicle Tax (CMV Tax) is preempted. Federal law prohibits States and their political...

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...

75 FR 31736 - Modifications of Debt Instruments

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-04

... that is not debt for Federal income tax purposes, even if the alteration occurs by operation of the... modified debt instrument is debt or some other property right for Federal income tax purposes. However, any... results in an instrument or property right that is not debt for Federal income tax purposes is a [[Page...

78 FR 45615 - Proposed Collection; Comment Request for Form 14134 and Form 14135

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-29

..., Application for Certificate of Discharge of Property from Federal Tax Lien. DATES: Written comments should be... Lien and Application for Certificate of Discharge of Property from Federal Tax Lien. OMB Number: 1545....6325-1(b)(5) for consideration of the United States discharging property from the federal tax lien and...

48 CFR 52.229-4 - Federal, State, and Local Taxes (State and Local Adjustments).

Code of Federal Regulations, 2010 CFR

2010-10-01

... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

New Federalism, Taxes, and Cities.

ERIC Educational Resources Information Center

Kaplan, Marshall

1982-01-01

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

Research Papers Sponsored by the Commission on Private Philanthropy and Public Needs. Volume IV: Taxes.

ERIC Educational Resources Information Center

Department of the Treasury, Washington, DC.

The report contains legal studies on important tax code provisions related to philanthropic giving. This is Volume IV in a five volume series examining the relationship between nonprofit institutions and their donors. Seventeen papers comprise the report. Tax code provisions which are discussed include eligibility for tax exemption; distinctions…

10 CFR 1015.103 - Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract, and...

Code of Federal Regulations, 2010 CFR

2010-01-01

... does not apply to tax debts. (c) Part 1015 does not apply to claims between Federal agencies. Federal... 10 Energy 4 2010-01-01 2010-01-01 false Antitrust, fraud, tax, interagency, transportation account... General § 1015.103 Antitrust, fraud, tax, interagency, transportation account audit, acquisition contract...

48 CFR 9.407-2 - Causes for suspension.

Code of Federal Regulations, 2011 CFR

2011-10-01

..., falsification or destruction of records, making false statements, tax evasion, violating Federal criminal tax... (Pub. L. 102-558)); (7) Delinquent Federal taxes in an amount that exceeds $3,000. See the criteria at 9.406-2(b)(1)(v) for determination of when taxes are delinquent; or (8) Knowing failure by a...

26 CFR 1.7872-5 - Exempted loans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Federal tax liability of the borrower or the lender. (2) No exemption for tax avoidance loans. If a... principal purposes of so structuring the transaction is the avoidance of Federal tax, then the transaction will be recharacterized as a tax avoidance loan as defined in section 7872(c)(1)(D). (b) List of...

26 CFR 1.7872-5T - Exempted loans (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... Federal tax liability of the borrower or the lender. (2) No exemption for tax avoidance loans. If a... principal purposes of so structuring the transaction is the avoidance of Federal tax, then the transaction will be recharacterized as a tax avoidance loan as defined in section 7872 (c)(1)(D). (b) List of...

26 CFR 1.302-4 - Termination of shareholder's interest.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Avoidance of Federal income tax. Section 302(c)(2)(B) provides that section 302(c)(2)(A) shall not apply— (1... one of its principal purposes the avoidance of Federal income tax merely because the transferee is in... TAX (CONTINUED) INCOME TAXES Effects on Recipients § 1.302-4 Termination of shareholder's interest...

Tax Arbitrage by Colleges and Universities. A CBO Study

ERIC Educational Resources Information Center

Congressional Budget Office, 2010

2010-01-01

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

26 CFR 1.164-2 - Deduction denied in case of certain taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes. (d.... (f) Federal duties and excise taxes. Federal import or tariff duties, business, license, privilege... in the conduct of any trade or business or, in the case of an individual for the production or...

The impact of federal and state income tax liabilities on timber investments in the Midwest and Northeast

Treesearch

Nathan R. Smith; Philip Bailey; Harry Jr. Haney; Debra Salbador; John Greene

2007-01-01

Federal and state income taxes are calculated for hypothetical forest landowners in two income brackets across 23 states in the Midwest and Northeast to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. State income taxes ranged from highs of $13,427...

The impact of federal and state income tax liabilities on timber investments in the west

Treesearch

Nathan R. Smith; Phillip Bailey; Harry Jr. Haney; Debra Salbador; John Greene

2008-01-01

Federal and state income taxes are calculated for hypothetical forest landowners in two income brackets across 13 states in the West to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. State income taxes range from highs of $19,693 for middle-income...

Alaska Department of Revenue - Tax Division - Front Page

Science.gov Websites

Production 538,323 5/24/2018 Online Services Revenue Online Revenue Online Pay Federal Taxes Online Free Pay Federal Taxes Online Free Annual Reports Spring 2018 Revenue Forecast Comparison of Fall 2017 and Spring

Forest Landowners' Guide to the Federal Income Tax

Treesearch

Harry L. Haney; William L. Hoover; William C. Siegel; John L. Greene

2001-01-01

This publication is the latest in a series of income tax handbooks for nonindustrial private forest owners that extends back over 45 years. It represents a major revision of Agriculture Handbook No. 708, Forest Owners' Guide to the Federal Income Tax. It updates that publication to include tax legislation passed after 1994 and administrative changes promulgated...

7 CFR 400.141 - Internal Revenue Service (IRS) Tax Refund Offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Internal Revenue Service (IRS) Tax Refund Offset. 400...-Regulations for the 1986 and Succeeding Crop Years § 400.141 Internal Revenue Service (IRS) Tax Refund Offset... debt owing to any Federal agency by offset against a taxpayer's Federal income tax refund. This section...

75 FR 73162 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-29

.../Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X Annual Return of Withheld Federal Income Tax, Claim, Refund. Form: 945, 945V, 945-X. Abstract: Form 945 is used to report income tax... tax liabilities. Form 945-X is used to correct errors made on Form 945, Annual Return of Withheld...

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

Code of Federal Regulations, 2012 CFR

2012-07-01

... CMTR's cannot be calculated by merely adding the Federal, State, and local marginal tax rates together... income taxes but none for local income tax, the value of “L” is zero and the CMTR formula may be solved... Federal Travel Regulation System RELOCATION ALLOWANCES MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX...

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

Code of Federal Regulations, 2011 CFR

2011-07-01

... CMTR's cannot be calculated by merely adding the Federal, State, and local marginal tax rates together... income taxes but none for local income tax, the value of “L” is zero and the CMTR formula may be solved... Federal Travel Regulation System RELOCATION ALLOWANCES MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX...

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

Code of Federal Regulations, 2013 CFR

2013-07-01

... CMTR's cannot be calculated by merely adding the Federal, State, and local marginal tax rates together... income taxes but none for local income tax, the value of “L” is zero and the CMTR formula may be solved... Federal Travel Regulation System RELOCATION ALLOWANCES MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX...

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

Code of Federal Regulations, 2014 CFR

2014-07-01

... CMTR's cannot be calculated by merely adding the Federal, State, and local marginal tax rates together... income taxes but none for local income tax, the value of “L” is zero and the CMTR formula may be solved... Federal Travel Regulation System RELOCATION ALLOWANCES MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX...

20 CFR 901.13 - Eligibility for enrollment of individuals applying for enrollment on or after January 1, 1976.

Code of Federal Regulations, 2010 CFR

2010-04-01

... misleading. (iii) Willfully failing to make a Federal tax return in violation of the revenue laws of the... evade any federal tax or payment thereof, knowingly counseling or suggesting to a client or prospective client an illegal plan to evade federal taxes or payment thereof, or concealing assets of himself or...

26 CFR 1.269-3 - Instances in which section 269(a) disallows a deduction, credit, or other allowance.

Code of Federal Regulations, 2011 CFR

2011-04-01

... made must have been the evasion or avoidance of Federal income tax by securing the benefit of a... evasion or avoidance of Federal income tax: (1) A corporation or other business enterprise (or the... purpose of evasion or avoidance of Federal income tax, the fact that a governmental unit did not seek a...

78 FR 67200 - Federal-State Unemployment Compensation Program: Certifications for 2013 Under the Federal...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-08

... DEPARTMENT OF LABOR Employment and Training Administration Federal-State Unemployment Compensation Program: Certifications for 2013 Under the Federal Unemployment Tax Act AGENCY: Employment and Training... Federal Unemployment Tax Act, 26 U.S.C. 3301 et seq., thereby enabling employers who make contributions to...

75 FR 68001 - Federal-State Unemployment Compensation Program: Certifications for 2010 under the Federal...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-04

... DEPARTMENT OF LABOR Employment and Training Administration Federal-State Unemployment Compensation Program: Certifications for 2010 under the Federal Unemployment Tax Act AGENCY: Employment and Training... Federal Unemployment Tax Act, 26 U.S.C. 3301 et seq., thereby enabling employers who make contributions to...

77 FR 66482 - Federal-State Unemployment Compensation Program: Certifications for 2012 Under the Federal...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-05

... DEPARTMENT OF LABOR Employment and Training Administration Federal-State Unemployment Compensation Program: Certifications for 2012 Under the Federal Unemployment Tax Act AGENCY: Employment and Training... Federal Unemployment Tax Act, 26 U.S.C. 3301 et seq., thereby enabling employers who make contributions to...

76 FR 68790 - Federal-State Unemployment Compensation Program: Certifications for 2011 Under the Federal...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-07

... DEPARTMENT OF LABOR Employment and Training Administration Federal-State Unemployment Compensation Program: Certifications for 2011 Under the Federal Unemployment Tax Act AGENCY: Employment and Training... Federal Unemployment Tax Act, 26 U.S.C. 3301 et seq., thereby enabling employers who make contributions to...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

Federal Income Tax on Timber: A Key to Your Most Frequently Asked Questions

Treesearch

Harry L. Haney; William C. Siegel; Larry M. Bishop

2001-01-01

This publication examines the most common situations noncorporate taxpayers. face when calculating Federal income tax on their timber holdings. It addresses aspects of each situation using a three-column format. The columns are: Type of Forest Activity, How to Qualify for Best Tax Treatment, and Reporting and Tax Forms. The responses are necessarily brief, and...

Financing Schools and Property Tax Relief -- A State Responsibility. The Report in Brief.

ERIC Educational Resources Information Center

Advisory Commission on Intergovernmental Relations, Washington, DC.

This report is the first response to President Nixon's request to the Commission for an evaluation of the proposed replacement of school property taxes by a Federal value added tax. The report findings reveal that a federal program to bring tax relief is neither necessary nor desirable, and the Commission suggests that the States assume a greater…

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

ERIC Educational Resources Information Center

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

2012-01-01

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

Pedagogical Analysis of Higher Educational Standard of Bachelor's Professional Education with Specialization in Taxes and Taxation at the Universities of Russian Federation

ERIC Educational Resources Information Center

Rudenko, Natalia

2014-01-01

The problem of tax officials' training in Russian Federation is considered to be the main topic of the article. In the context of integration processes, the study of European countries' experience, in particular, of Russian Federation, as well as the implementation of progressive ideas of tax service specialists' professional training, have been…

Continued implications of taxing roll-your-own tobacco as pipe tobacco in the USA.

PubMed

Tynan, Michael A; Morris, Daniel; Weston, Tara

2015-06-01

In 2009, a US$21.95 per pound disparity was created in the Federal excise tax between roll-your-own cigarette tobacco (RYO) and pipe tobacco in the USA. After this disparity was created, pipe tobacco sales increased and RYO sales declined as some manufacturers repackaged roll-your-own tobacco as pipe tobacco and retailers began to offer cigarette rolling machines for consumers to use. A Federal law was passed in 2012 limiting the availability of these machines, however, it was unclear what impact this law had on the sales of roll-your-own tobacco labelled as pipe tobacco. The quantity of RYO sold as pipe tobacco each month was estimated using objective data on Federal excise taxes. From April 2009 through June 2013, 107 million pounds of RYO were sold as pipe tobacco, reducing Federal excise tax collections by US$2.36 billion. The amount of RYO taxed as pipe tobacco climbed steadily and then levelled off following the July 2012 Federal law. The Federal law did not correct the market shift that occurred in pipe and RYO sales beginning in 2009. Even without access to commercial rolling machines, smokers are continuing to take advantage of the tax disparity. Without a solution, states will continue to lose revenue, and smokers who would otherwise quit will continue to have a low-cost alternative product available for purchase. Potential solutions include: (1) US Treasury Department distinguishing between RYO and pipe tobacco based on physical characteristics and (2) changing the Federal excise tax so that RYO and pipe tobacco are taxed at the same rate. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

The Uniformed Services Employment and Reemployment Rights Act (USERRA) Guide. Volume II.

DTIC Science & Technology

1998-06-01

Deployment Guide JA 274 Uniformed Services Former Spouses’ Protection Act - Outline and References JA 275 Model Tax Assistance Program JA 276 Preventive...uniformed services. (b) It is the sense of Congress that the Federal Government should be a model employer in carrying out the provisions of this...Under CSRS .-Section 8351(b) of title 5, United States Code, is amended by adding at the end the following: A-29 (11) In applying section 8432b to

26 CFR 1.36B-1 - Premium tax credit definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... meaning as in 45 CFR 155.20. (h) Federal poverty line. The Federal poverty line means the most recently published poverty guidelines (updated periodically in the Federal Register by the Secretary of Health and... Federal poverty line for computing the premium tax credit for a taxable year is the Federal poverty line...

26 CFR 1.36B-1 - Premium tax credit definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... meaning as in 45 CFR 155.20. (h) Federal poverty line. The Federal poverty line means the most recently published poverty guidelines (updated periodically in the Federal Register by the Secretary of Health and... Federal poverty line for computing the premium tax credit for a taxable year is the Federal poverty line...

State activism and the hidden incentives behind bank acquisitions.

PubMed

Marquis, Christopher; Guthrie, Doug; Almandoz, Juan

2012-01-01

A number of studies have shown that, as a result of the ambiguity of US legal mandates, organizations have considerable latitude in how they comply with regulations. In this paper, we address how the different agendas of the federal and state governments increase ambiguities in state-firm relations and how states are interested actors in creating opportunities for firms to navigate the federal legislation. We analyze the institutional forces behind bank acquisitions within and across state lines in order to illuminate the ways that US states take advantage of federal ambiguity and are able to shape corporate practices to their benefit. We specifically examine how patterns of bank acquisitions are shaped by the crucial relationship between the federal Community Reinvestment Act (CRA) and a little-understood provision in the federal tax code that is implemented at the state level, the Low-Income Housing Tax Credit (LIHTC). The relationship is complex because, while the federal government uses the CRA to control bank acquisition activity, states promote use of the LIHTC, through which banks can address federal CRA concerns, and thereby promote bank acquisitions in their jurisdictions. Thus, our findings suggest that the implementation of social legislation at one level in a federal regulatory system undermines the mechanisms of social legislation at another level. We use archival research and in-depth interviews to examine the interaction between these institutional processes and formulate hypotheses that predict the ways in which bank acquisitions are constrained by banks' CRA ratings and the way states in turn help banks overcome their CRA constraints. Quantitative analyses of all bank acquisitions in the United States from 1990-2000 largely support these hypotheses. Copyright © 2011 Elsevier Inc. All rights reserved.

26 CFR 1.6655-1 - Addition to the tax in the case of a corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 6655 imposes an addition to the tax under chapter 1 of the Internal Revenue Code in the case of any... as a full month. (g) Definitions. (1) The term tax as used in this section and §§ 1.6655-2 through 1... subchapter L of chapter 1 of the Internal Revenue Code, whichever is applicable; (B) The tax imposed by...

State Clean Energy Policies Analysis (SCEPA): State Tax Incentives

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

Lantz, E.; Doris, E.

As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This analysis used case studies of four states to assess the contributions of state tax incentives to the development of renewable energy markets. State tax incentives that are appropriately paired with complementary state and federal policies generally provide viable mechanisms to support renewable energy deployment. However, challenges to successful implementation of state tax incentives include serving project owners with limited statemore » tax liability, assessing appropriate incentive levels, and differentiating levels of incentives for technologies with different costs. Additionally, state tax incentives may result in moderately higher federal tax burdens. These challenges notwithstanding, state tax incentives that consider certain policy design characteristics can support renewable energy markets and state clean energy goals.The scale of their impact though is directly related to the degree to which they support the renewable energy markets for targeted sectors and technologies. This report highlights important policy design considerations for policymakers using state tax incentives to meet clean energy goals.« less

26 CFR 31.3211-3 - Employee representative supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

The Effects of the Federal Estate Tax on Nonindustrial Private Landowners

Treesearch

Tamara Cushing; Steve Bullard; John Greene; Ted Beauvias

1998-01-01

The federal estate tax is designed to tax the accumulation and transfer of wealth. Between 1987 and 1997, the estate tax was as high as 55% of assets above $600,000. Timber and land values have increased significantly in many areas of the U.S. in recent years, and in some circumstances heirs liquidate timber, or sell or develop portions of inherited timber and...

The Role of Federal Tax Policy in Employment Policy.

ERIC Educational Resources Information Center

Hovey, Harold A.

Federal tax policy could affect employment policy through the following four provisions: the Targeted Jobs Tax Credit (TJTC), employment incentives in enterprise zone legislation, individual training accounts (ITAs), and employer reimbursement of employee educational expenses. The TJTC and enterprise zone proposals are both attempts to cause…

48 CFR 970.2902-3 - Other Federal tax exemptions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... is considered that a request for an additional exemption in the performance of a management and... SUPPLEMENTARY REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Taxes 970.2902-3 Other Federal tax exemptions... such services when furnished to Department of Energy (DOE) management and operating contractors who pay...

12 CFR Appendix C to Part 360 - Deposit File Structure

Code of Federal Regulations, 2010 CFR

2010-01-01

... social security number (“SSN”). For business accounts it would be the federal tax identification number... tax identification number. Possible values are: • S = Social Security Number. • T = Federal Tax..., charitable, social or other non-commercial purpose. Revocable Trusts: Including PODs and formal revocable...

The Hospital Community Benefit Program: Implications for Food and Nutrition Professionals.

PubMed

Fleischhacker, Sheila; Ramachandran, Gowri

2016-01-01

This article briefly explains the food and nutrition implications of the new standards, tax penalties and reporting requirements for non-profit hospitals and healthcare systems to maintain a tax-exempt or charitable status under section 501(c)(3) of the Federal Internal Revenue Code set forth in The Patient Protection and Affordable Care Act (P.L. 111-148, Sec. 9007). The newly created 501(r) of the Internal Revenue Code requires, beginning with the first tax year on or after March 23, 2012, that such hospitals demonstrate community benefit by conducting a community health needs assessment (CHNA) at least once every three years and annually file information by means of a Schedule H (Form 990) regarding progress towards addressing identified needs. As hospitals conduct their CHNA and work further and collaboratively with community stakeholders on developing and monitoring their proposed action plans, the breadth and depth of food and nutrition activities occurring as a result of the Affordable Care Act Hospital Community Benefit Program will likely increase. The CHNA requirement, along with other emerging initiatives focused on improving the food environments and nutrition-related activities of hospitals and healthcare systems offer fruitful opportunities for food and nutrition professionals to partner on innovative ways to leverage hospital infrastructure and capacity to influence those residing, working or visiting the hospital campus, as well as the surrounding community.

The FY2011 Federal Budget

DTIC Science & Technology

2010-03-09

the largest source of federal revenues, followed by social insurance (payroll) taxes. Federal individual and corporate income tax revenues typically...unemployment, while federal revenues have fallen as individuals’ incomes drop and corporate profits sink. Federal Response to Economic and Financial...reporting burden for the collection of information is estimated to average 1 hour per response , including the time for reviewing instructions, searching

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 1632.607 Section 1632.607 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Debts...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 1632.607 Section 1632.607 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Debts...

26 CFR 7.48-3 - Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976...

Code of Federal Regulations, 2010 CFR

2010-04-01

... the Act to movie and television films that are property described in section 50(a) of the Code and... sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code... described in section 50(a) of the Code. (a) General rule. Under section 804(e)(2) of the Tax Reform Act of...

Projected impacts of federal tax policy proposals on mortality burden in the United States: A microsimulation analysis.

PubMed

Kim, Daniel

2018-06-01

The public health consequences of federal income tax policies that influence income inequality are not well understood. I aimed to project the impacts on mortality of modifying federal income tax structures based on proposals by two recent United States (U.S.) Presidential candidates: Donald Trump and Senator Bernie Sanders. I performed a microsimulation analysis using the latest U.S. Internal Revenue Service public-use tax file with state identifiers (2008 tax year), containing nationally-representative data from 139,651 tax returns. I considered five tax plan scenarios: 1) actual 2008 tax structures; proposals in 2016 by then-candidates 2) Trump and 3) Sanders; 4) a modified Sanders plan with higher top tax rates (75%); and 5) a modified Sanders plan with higher top rates plus revenue redistribution to lower-income households (<$40,000/year). I combined projected changes in income inequality with vital statistics data and past estimates of linkages between income inequality, income, and mortality. 29,689 (95% CI: 10,865-48,920) more deaths/year and 31,302 (95% CI: 11,455-51,577) fewer deaths/year from all causes are anticipated under the Trump and Sanders plans, respectively. Under the modified Sanders plan including higher top rates, 68,919 (95% CI: 25,221-113,561) fewer deaths/year are projected. Under the modified Sanders plan with redistribution, 333,504 (95% CI: 192,897-473,787) fewer deaths/year are expected. Policies that both raise federal income tax rates and redistribute tax revenue could confer large reductions in the total number of annual deaths among Americans. In this era of high income inequality and growing public support to address the rich-poor gap, policymakers should consider joint federal tax and redistributive policies as levers to reduce the burden of mortality in the United States. Copyright © 2017 The Author. Published by Elsevier Inc. All rights reserved.

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

78 FR 21500 - Proposed Collection; Comment Request for Notice 2009-90

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-10

... 2009- 90, Production Tax Credit for Refined Coal. DATES: Written comments should be received on or... INFORMATION: Title: Production Tax Credit for Refined Coal. OMB Number: 1545-2158. Notice Number: Notice 2009... the tax credit under Sec. 45 of the Internal Revenue Code (Code) for refined coal. Current Actions...

The virtuous tax: lifesaving and crime-prevention effects of the 1991 federal alcohol-tax increase.

PubMed

Cook, Philip J; Durrance, Christine Piette

2013-01-01

The last time that federal excise taxes on alcoholic beverages were increased was 1991. The changes were larger than the typical state-level changes that have been used to study price effects, but the consequences have not been assessed due to the lack of a control group. Here we develop and implement a novel method for utilizing interstate heterogeneity to estimate the aggregate effects of a federal tax increase on rates of injury fatality and crime. We provide evidence that the relative importance of alcohol in violence and injury rates is directly related to per capita consumption, and build on that finding to generate estimates. A conservative estimate is that the federal tax (which increased alcohol prices by 6% initially) reduced injury deaths by 4.5% (6480 deaths), in 1991, and had a still larger effect on violent crime. Copyright © 2012 Elsevier B.V. All rights reserved.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-19

...; Submission for OMB Review; North Carolina Sales Tax Certification AGENCIES: Department of Defense (DOD... approved information collection requirement concerning North Carolina sales tax certification. A notice was... performance of functions of the Federal Acquisition Regulations (FAR), and whether it will have practical...

31 CFR 203.10 - Electronic payment methods.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Electronic payment methods. 203.10... TAX AND LOAN PROGRAM Electronic Federal Tax Payments § 203.10 Electronic payment methods. (a) General. Electronic payment methods for Federal tax payments available under this subpart include ACH debit entries...

Analysis of Project Finance | Energy Analysis | NREL

Science.gov Websites

project finance is complex, requiring knowledge of federal tax credits, state-level incentives, renewable and in lieu of the 30% federal investment tax credit, as follows: Less-established renewable power that lack extensive operational track records may be slowed because many tax equity investors are seen

Alternative Fuels Data Center

Science.gov Websites

Idle Reduction Equipment Excise Tax Exemption Qualified on-board idle reduction devices and advanced insulation are exempt from the federal excise tax imposed on the retail sale of heavy-duty highway ) SmartWay Technology Program Federal Excise Tax Exemption website. The exemption applies to equipment that

Federal Revenue Sharing and Nonmetropolitan Governments: "The Cumberland Gap".

ERIC Educational Resources Information Center

Hitzhusen, Fred J.

Exclusion of some forms of tax revenue and all forms of nontax revenue and support from measures of tax effort for allocating federal revenue sharing funds appears to introduce systematic bias against rural/nonmetropolitan local governments. Omitted tax revenues include those for schools and special districts (rural communitites raise…

26 CFR 301.7624-1 - Reimbursement to State and local law enforcement agencies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... contributes to the recovery of Federal taxes imposed with respect to illegal drug or related money laundering... law enforcement agency substantially contributed to the recovery of taxes with respect to illegal drug... but otherwise uncollectable Federal tax liability with respect to illegal drug or related money...

What do Americans think about federal transportation tax options? : results from year 2 of a national survey.

DOT National Transportation Integrated Search

2011-06-01

This report summarizes the results of a national random-digit-dial public opinion poll that asked 1,516 respondents if they would support various tax options for raising federal transportation revenues. The 11 specific tax options tested were variati...

31 CFR 203.9 - Scope of the subpart.

Code of Federal Regulations, 2013 CFR

2013-07-01

... rules that financial institutions must follow when they process electronic Federal tax payment transactions. A financial institution is not required to be designated as a TT&L depositary in order to process..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND...

31 CFR 203.9 - Scope of the subpart.

Code of Federal Regulations, 2012 CFR

2012-07-01

... rules that financial institutions must follow when they process electronic Federal tax payment transactions. A financial institution is not required to be designated as a TT&L depositary in order to process..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND...

31 CFR 203.9 - Scope of the subpart.

Code of Federal Regulations, 2011 CFR

2011-07-01

... rules that financial institutions must follow when they process electronic Federal tax payment transactions. A financial institution is not required to be designated as a TT&L depositary in order to process..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND...

75 FR 63428 - Historic Preservation Certifications for Federal Income Tax Incentives

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-15

... corporations must obtain these certifications to be eligible for tax credits from the Internal Revenue Service... DEPARTMENT OF THE INTERIOR National Park Service 36 CFR Part 67 RIN 1024-AD65 Historic Preservation Certifications for Federal Income Tax Incentives AGENCY: National Park Service, Interior. ACTION...

31 CFR 203.10 - Electronic payment methods.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Electronic payment methods. 203.10... TAX AND LOAN PROGRAM Electronic Federal Tax Payments § 203.10 Electronic payment methods. (a) General. Electronic payment methods for Federal tax payments available under this subpart include ACH debit entries...

31 CFR 203.10 - Electronic payment methods.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Electronic payment methods. 203.10... TAX AND LOAN PROGRAM Electronic Federal Tax Payments § 203.10 Electronic payment methods. (a) General. Electronic payment methods for Federal tax payments available under this subpart include ACH debit entries...

31 CFR 203.10 - Electronic payment methods.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Electronic payment methods. 203.10... TAX AND LOAN PROGRAM Electronic Federal Tax Payments § 203.10 Electronic payment methods. (a) General. Electronic payment methods for Federal tax payments available under this subpart include ACH debit entries...

31 CFR 203.10 - Electronic payment methods.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Electronic payment methods. 203.10... TAX AND LOAN PROGRAM Electronic Federal Tax Payments § 203.10 Electronic payment methods. (a) General. Electronic payment methods for Federal tax payments available under this subpart include ACH debit entries...

26 CFR 301.7624-1 - Reimbursement to State and local law enforcement agencies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... contributes to the recovery of Federal taxes imposed with respect to illegal drug or related money laundering... law enforcement agency substantially contributed to the recovery of taxes with respect to illegal drug... but otherwise uncollectible Federal tax liability with respect to illegal drug or related money...

26 CFR 301.7624-1 - Reimbursement to State and local law enforcement agencies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... contributes to the recovery of Federal taxes imposed with respect to illegal drug or related money laundering... law enforcement agency substantially contributed to the recovery of taxes with respect to illegal drug... but otherwise uncollectible Federal tax liability with respect to illegal drug or related money...

26 CFR 301.7624-1 - Reimbursement to State and local law enforcement agencies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... contributes to the recovery of Federal taxes imposed with respect to illegal drug or related money laundering... law enforcement agency substantially contributed to the recovery of taxes with respect to illegal drug... but otherwise uncollectible Federal tax liability with respect to illegal drug or related money...

20 CFR 606.3 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

...' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT General § 606.3 Definitions. For the purposes of the Acts cited and this part— (a) Act means as appropriate the Federal Unemployment Tax Act (26...

Capital Info: School Choice Options for Parents: Round Two.

ERIC Educational Resources Information Center

McDonald, Dale

2002-01-01

Summarizes recent judicial and legislative action regarding school choice programs and explains the connection between school choice and the increased discussion of federal education tax credit initiatives. A tax credit would allow beneficiaries to apply the credit amount toward yearly federal tax liability and, if the credit is refundable,…

26 CFR 31.3221-4 - Exception from supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221...

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

Code of Federal Regulations, 2014 CFR

2014-01-01

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

School Finance under the Internal Revenue Code of 1986.

ERIC Educational Resources Information Center

Smith, Carla J.; Kraft, John L.

One paper, one published article and one transcript of testimony that discuss school finance under the Internal Revenue Code of 1986 are presented. "Select Topics of the Tax Reform Act of 1986 for the Issuers of Tax-Exempt Governmental Obligations," by Carla J. Smith, presents three selected topics that address the issuers of tax-exempt…

48 CFR 29.304 - Matters requiring special consideration.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring special...

48 CFR 29.304 - Matters requiring special consideration.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring special...

48 CFR 29.304 - Matters requiring special consideration.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring special...

48 CFR 29.304 - Matters requiring special consideration.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring special...

48 CFR 29.304 - Matters requiring special consideration.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring special...

Federal Tax Policy regarding Universities: Endowments and beyond

ERIC Educational Resources Information Center

Vedder, Richard

2008-01-01

The vast bulk of economic activity in the United States is taxed by the federal government. There are exceptions carved out, primarily for charitable operations, including universities. The rationale is that these organizations serve the public good and should not be reduced in magnitude by the deleterious effects of taxes. Universities in…

77 FR 22483 - Guidance Under Sections 642 and 643 (Income Ordering Rules)

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-16

... Federal income tax purposes. To make this clearer, the proposed regulations add the principle of economic... purpose specified in section 642(c) must have economic effect independent of income tax consequences in order to be respected for Federal tax purposes. If such provision does not have economic effect...

5 CFR 835.603 - Notification of intent to collect.

Code of Federal Regulations, 2010 CFR

2010-01-01

... REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.603... by IRS tax refund offset (Notice of Intent) will state: (1) The amount of the debt; (2) That unless... debt by requesting the IRS to reduce any amounts payable to the debtor as a Federal income tax refund...

Private Colleges: The Federal Tax System and its Impact.

ERIC Educational Resources Information Center

Moran, Gerald P.

Through its role in administering the laws pertaining to tax-exempt status, the Internal Revenue Service (IRS) is involved in regulating the activities of those organizations that claim such a special position. The interplay between the federal tax system and private colleges will intensify as the demands increase for additional financial support…

48 CFR 629.302 - Application of State and local taxes to the Government.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Application of State and local taxes to the Government. 629.302 Section 629.302 Federal Acquisition Regulations System DEPARTMENT... and local taxes to the Government. The Office of the Legal Adviser is the agency-designated counsel...

78 FR 6183 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-65; Introduction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-29

... incorporated in the United States and then reincorporated in a tax haven. Item II--Extension of Sunset Date for... minimal economic impact on small businesses because the 2 percent excise tax is applied only to foreign...-011 Chambers. of Costs Associated with Foreign Contractor Excise Tax. V Technical Amendments...

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.

How Public Education Benefits from the Federal Income Tax Deduction for State and Local Taxes and Other Special Tax Provisions. A Background Paper from the Center on Education Policy

ERIC Educational Resources Information Center

Riddle, Wayne C.

2011-01-01

This background paper is intended to serve as a companion to the Center on Education Policy report, "Get the Federal Government Out of Education? That Wasn't the Founding Fathers' Vision." That report discusses the historical foundations and current purposes of the federal role in education. This paper goes into more detail about an issue…

26 CFR 53.4941(b)-1 - Imposition of additional taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Imposition of additional taxes. 53.4941(b)-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(b)-1 Imposition of additional taxes. (a) Tax on self-dealer. Section 4941(b)(1) of the Code imposes an excise tax...

26 CFR 31.3221-1 - Measure of employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 31.3201-1 - Measure of employee tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Taxes-Foreign Negotiated benefits contracts. 1652.229-70 Section 1652.229-70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT...

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015

PubMed Central

DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

2016-01-01

Background Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. Methods State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Results Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Conclusions Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. PMID:27354677

Public money and human purpose: The future of taxes

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

Roodman, D.M.

1995-09-01

Most countries use taxes and subsidies that undermine the well-being of both the taxpayers and the environment. But there are some positive-and now proven alternatives. One of the most powerfull tools that a government can use to guide its economy is its tax code. What politicians often overlook is that even though taxes are inevitable distortionary ones are not. In fact some taxes do no harm to the economy and other such as pollution taxes actually help it to work better. However there is a chronic tendency to undertax destructive activities such as pollution and resource depletion activities which canmore » threaten long term economic security. By making environmental destruction cheap or even free governments let people and businesses ignore the costs they imposed on others and on the future. This article explores the possibilities of turning today`s taxing philosophy and subsidizing priorities completely around. To shore up economic security and brake economic decline good activities need to be taxed less. To preserve the environmental viability of modern economies over the long term, bad activities need to be taxed more. The topics discussed include the following: What should Tax codes do: (1) shift from taxing income and sales to taxing exploitation or resources, when that exploitation generates windfall profits; (2) Calibrate the new taxes so polluters and depleters will feel the costs of the harm they do others of their own and future generations; (3) shape the tax code to help people participate and survive in the modern economy; What Will Fiscal Reform Do To Businesses? 2 tabs.« less

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Scleroderma Foundation

MedlinePlus

... the fullest extent of the law. Our federal tax identification number is 52-1375827. All donations are ... under 501(c)(3) status. The foundation’s federal tax identification number is 52-1375827. Our primary goal ...

26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

26 CFR 157.6151-1 - Time and place for paying of tax shown on returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING... tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code shown...

48 CFR 29.300 - Scope of subpart.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Scope of subpart. 29.300 Section 29.300 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.300 Scope of subpart. This subpart prescribes the policies and...

Fiscal and policy implications of selling pipe tobacco for roll-your-own cigarettes in the United States.

PubMed

Morris, Daniel S; Tynan, Michael A

2012-01-01

The Federal excise tax was increased for tobacco products on April 1, 2009. While excise tax rates prior to the increase were the same for roll-your-own (RYO) and pipe tobacco, the tax on pipe tobacco was $21.95 per pound less than the tax on RYO tobacco after the increase. Subsequently, tobacco manufacturers began labeling loose tobacco as pipe tobacco and marketing these products to RYO consumers at a lower price. Retailers refer to these products as "dual purpose" or "dual use" pipe tobacco. Data on tobacco tax collections comes from the Alcohol and Tobacco Tax and Trade Bureau. Joinpoint software was used to identify changes in sales trends. Estimates were generated for the amount of pipe tobacco sold for RYO use and for Federal and state tax revenue lost through August 2011. Approximately 45 million pounds of pipe tobacco has been sold for RYO use from April 2009 to August 2011, lowering state and Federal revenue by over $1.3 billion. Marketing pipe tobacco as "dual purpose" and selling it for RYO use provides an opportunity to avoid paying higher cigarette prices. This blunts the public health impact excise tax increases would otherwise have on reducing tobacco use through higher prices. Selling pipe tobacco for RYO use decreases state and Federal revenue and also avoids regulations on flavored tobacco, banned descriptors, prohibitions on shipping, and reporting requirements.

26 CFR 301.6316-7 - Payment of Federal Insurance Contributions Act taxes in foreign currency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes in foreign currency. 301.6316-7 Section 301.6316-7 Internal Revenue INTERNAL REVENUE SERVICE... General Provisions § 301.6316-7 Payment of Federal Insurance Contributions Act taxes in foreign currency... foreign currency (as defined in paragraph (b) of § 301.6316-2) for services performed on or after January...

31 CFR 203.4 - Financial institution eligibility for designation as a TT&L depositary.

Code of Federal Regulations, 2010 CFR

2010-07-01

... PAYMENT OF FEDERAL TAXES AND THE TREASURY TAX AND LOAN PROGRAM General Information § 203.4 Financial... secure TT&L account balances, a TIP main account balance, an SDI account balance, or a no account balance... Federal tax deposits through PATAX, a financial institution must possess under its charter either general...

27 CFR 70.151 - Administrative appeal of the erroneous filing of notice of Federal tax lien.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Administrative appeal of the erroneous filing of notice of Federal tax lien. 70.151 Section 70.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED...

27 CFR 70.151 - Administrative appeal of the erroneous filing of notice of Federal tax lien.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Administrative appeal of the erroneous filing of notice of Federal tax lien. 70.151 Section 70.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED...

Early Returns: Tax Credit Bonds and School Construction? Policy Report.

ERIC Educational Resources Information Center

Mead, Sara

A small federal program piloting tax credit bonds to support school construction, the Qualified Zone Academy Bond (QZAB), has existed since 1997--providing evidence of how tax credit bonds could work. This paper analyzes the results of QZABs to date in order to inform policymakers, advance the debate over federal school construction aid, and…

7 CFR 4284.921 - Ineligible applicants.

Code of Federal Regulations, 2014 CFR

2014-01-01

... RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE GRANTS Value-Added Producer Grant Program Eligibility... Federal Court (other than U.S. Tax Court), is delinquent on the payment of Federal income taxes, or is...

7 CFR 4284.921 - Ineligible applicants.

Code of Federal Regulations, 2012 CFR

2012-01-01

... RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE GRANTS Value-Added Producer Grant Program Eligibility... Federal Court (other than U.S. Tax Court), is delinquent on the payment of Federal income taxes, or is...

7 CFR 4284.921 - Ineligible applicants.

Code of Federal Regulations, 2013 CFR

2013-01-01

... RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE GRANTS Value-Added Producer Grant Program Eligibility... Federal Court (other than U.S. Tax Court), is delinquent on the payment of Federal income taxes, or is...

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.…

Using Payroll Deduction to Shelter Individual Health Insurance from Income Tax

PubMed Central

Hall, Mark A; Hager, Christie L; Orentlicher, David

2011-01-01

Objective To assess the impact of state laws requiring or encouraging employers to establish “section 125” cafeteria plans that shelter employees' premium contributions from tax. Data Sources Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008–2009. Study Design Case studies were conducted in Indiana, Massachusetts, and Missouri—three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15–17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a “snowball” fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed. Findings Despite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result. Conclusions Section 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law. PMID:21054377

Using payroll deduction to shelter individual health insurance from income tax.

PubMed

Hall, Mark A; Hager, Christie L; Orentlicher, David

2011-02-01

To assess the impact of state laws requiring or encouraging employers to establish "section 125" cafeteria plans that shelter employees' premium contributions from tax. Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008-2009. Case studies were conducted in Indiana, Massachusetts, and Missouri--three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15-17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a "snowball" fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed. Despite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result. Section 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law. © Health Research and Educational Trust.

Federal Tuition Tax Credits and State Higher Education Policy: A Guide for State Policy Makers.

ERIC Educational Resources Information Center

Conklin, Kristin D.

The federal government enacted the Taxpayer Relief Act in 1997. Whereas other federal student aid programs have used grants, scholarships, and loans to help students and their families finance college, the new law has made college more affordable by providing new federal income tax credits, savings incentives, and deductions for interest paid on…

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…

The cost of tax-exempt health benefits in 2004.

PubMed

Sheils, John; Haught, Randall

2004-01-01

The tax expenditure for health benefits is the amount of revenues that the federal government forgoes by exempting health benefits and spending from the federal income and Social Security taxes, including (1) employer health benefit contributions for workers and retirees, (2) health benefit deductions for the self-employed, (3) health spending under flexible spending plans, and (4) the tax deduction for health expenses. We estimate that this expenditure will be dollars 188.5 billion in 2004. Families with incomes of dollars 100,000 or more (14 percent of the population) account for 26.7 percent of all health benefit tax expenditures.

47 CFR 36.412 - Apportionment procedures.

Code of Federal Regulations, 2010 CFR

2010-10-01

... PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Operating Taxes § 36.412... groups as follows: (1) Operating Federal, State and local income taxes and (2) all other operating taxes...

5 CFR 892.203 - When will my premium conversion begin?

Code of Federal Regulations, 2013 CFR

2013-01-01

... SERVICE REGULATIONS (CONTINUED) FEDERAL FLEXIBLE BENEFITS PLAN: PRE-TAX PAYMENT OF HEALTH BENEFITS...)), your salary reduction (through a Federal allotment) and pre-tax benefit will be effective on the 1st...

5 CFR 892.203 - When will my premium conversion begin?

Code of Federal Regulations, 2014 CFR

2014-01-01

... SERVICE REGULATIONS (CONTINUED) FEDERAL FLEXIBLE BENEFITS PLAN: PRE-TAX PAYMENT OF HEALTH BENEFITS...)), your salary reduction (through a Federal allotment) and pre-tax benefit will be effective on the 1st...

76 FR 36905 - Information Collection Requirement; Defense Federal Acquisition Regulation Supplement; Taxes

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-23

... DEPARTMENT OF DEFENSE Defense Acquisition Regulations System Information Collection Requirement; Defense Federal Acquisition Regulation Supplement; Taxes AGENCY: Defense Acquisition Regulations System, Department of Defense (DoD). [[Page 36906

26 CFR 601.401 - Employment taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the Internal...

48 CFR 29.305 - State and local tax exemptions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false State and local tax... GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of exemption. Evidence needed to establish exemption from State or local taxes depends on the...

47 CFR 69.402 - Operating taxes (Account 7200).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Operating taxes (Account 7200). 69.402 Section... (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.402 Operating taxes (Account 7200). (a) Federal income taxes, state and local income taxes, and state and local gross receipts or gross earnings taxes...

26 CFR 31.3301-2 - Measure of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.1492-1 - Nontaxable transfers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... one of its principal purposes the avoidance of Federal income taxes is a question to be determined... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1492-1 Nontaxable transfers. (a) The tax imposed by...

Cost of tax-exempt health benefits in 1998.

PubMed

Sheils, J; Hogan, P

1999-01-01

The tax expenditure for health benefits is the amount of revenues that the federal government forgoes by exempting the following from the federal income and Social Security taxes: (1) employer health benefits contribution, (2) health spending under flexible spending plans, and (3) the tax deduction for health expenses. The health tax expenditure was $111.2 billion in 1998. This figure varied from $2,357 per family among those with annual incomes of $100,000 or more to $71 per family among those with annual incomes of less than $15,000. Families with incomes of $100,000 or more (10 percent of the population) accounted for 23.6 percent of all tax expenditures.

77 FR 41173 - Free Application for Federal Student Aid (FAFSA); 2013-2014 Award Year

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-12

... tax account information of the tax filer for tax year 2012. (Sec. 668.57(a)) Income information for...-- (1) A transcript \\2\\ obtained from the IRS that lists tax account information of the tax filer(s) for... that lists tax account information for tax year 2012 after the income tax return is filed. If an...

48 CFR 53.301-1094A - SF 1094A, Tax Exemption Certificates Accountability Record.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false SF 1094A, Tax Exemption Certificates Accountability Record. 53.301-1094A Section 53.301-1094A Federal Acquisition Regulations System... 1094A, Tax Exemption Certificates Accountability Record. ER02JA97.013 ER02JA97.014 [62 FR 247, Jan. 2...

IRS: where's the charity? Rural hospital manager may lose federal tax exemption.

PubMed

Hallam, K

1998-06-08

A rural hospital management company with ties to VHA may lose its federal tax exemption because, according to the Internal Revenue Service, there's nothing charitable about operating a hospital under contract. The case against the company is significant because it calls into question the tax exemptions of any not-for-profit corporation that manages or leases hospitals.

26 CFR 31.3231(e)-1 - Compensation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) General Provisions § 31.3231(e)-1 Compensation...

Financing Higher Education: Federal Income-Tax Consequences.

ERIC Educational Resources Information Center

Kelly, Marci

1991-01-01

The current income tax law's effects on common elements of education financing are discussed, including scholarships, loans, employment, and related issues. In light of recent tax changes that increase the after-tax cost of education, information for maximizing remaining tax advantages is offered. (MSE)

48 CFR 29.302 - Application of State and local taxes to the Government.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Application of State and local taxes to the Government. 29.302 Section 29.302 Federal Acquisition Regulations System FEDERAL... Government are immune from State and local taxation. Whether any specific purchase or lease is immune...

Rising Costs in Education: The Federal Response? AEI Forums.

ERIC Educational Resources Information Center

Boyer, Ernest L.; And Others

This edited transcript presents a debate between the supporters of two competing federal policies. One is the tuition tax credit proposal contained in the Packwood-Moynihan Bill which would provide federal income tax relief for private school tuition and related expenses. The other is the Carter administration's proposal to expand and improve…

26 CFR 301.6103(h)(2)-1 - Disclosure of returns and return information (including taxpayer return information) to and by...

Code of Federal Regulations, 2010 CFR

2010-04-01

... in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax... Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax... use in, any Federal grand jury proceeding, or preparation for any proceeding (or for their necessary...

Realistic Fiscal Bases for Federal Programs.

ERIC Educational Resources Information Center

James, H. Thomas

School districts generally reduce taxes upon receiving federal and state aid. State-aided districts increase their expenditures to education only about 15 percent of the amount of the state aid, and reduce local tax levies by 85 percent. This substitution effect also accompanies federal aid to states. To meet this problem, Congress defines federal…

26 CFR 1.597-2 - Taxation of Federal financial assistance.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of Federal...

11 CFR 9034.4 - Use of contributions and matching payments; examples of qualified campaign expenses and non...

Code of Federal Regulations, 2013 CFR

2013-01-01

... eligibility under 11 CFR 9033.8. (4) Taxes. Federal income taxes paid by the committee on non-exempt function...; examples of qualified campaign expenses and non-qualified campaign expenses. 9034.4 Section 9034.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING...

11 CFR 9034.4 - Use of contributions and matching payments; examples of qualified campaign expenses and non...

Code of Federal Regulations, 2011 CFR

2011-01-01

... eligibility under 11 CFR 9033.8. (4) Taxes. Federal income taxes paid by the committee on non-exempt function...; examples of qualified campaign expenses and non-qualified campaign expenses. 9034.4 Section 9034.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING...

11 CFR 9034.4 - Use of contributions and matching payments; examples of qualified campaign expenses and non...

Code of Federal Regulations, 2012 CFR

2012-01-01

... eligibility under 11 CFR 9033.8. (4) Taxes. Federal income taxes paid by the committee on non-exempt function...; examples of qualified campaign expenses and non-qualified campaign expenses. 9034.4 Section 9034.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING...

11 CFR 9034.4 - Use of contributions and matching payments; examples of qualified campaign expenses and non...

Code of Federal Regulations, 2014 CFR

2014-01-01

... eligibility under 11 CFR 9033.8. (4) Taxes. Federal income taxes paid by the committee on non-exempt function...; examples of qualified campaign expenses and non-qualified campaign expenses. 9034.4 Section 9034.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING...

11 CFR 9034.4 - Use of contributions and matching payments; examples of qualified campaign expenses and non...

Code of Federal Regulations, 2010 CFR

2010-01-01

... eligibility under 11 CFR 9033.8. (4) Taxes. Federal income taxes paid by the committee on non-exempt function...; examples of qualified campaign expenses and non-qualified campaign expenses. 9034.4 Section 9034.4 Federal Elections FEDERAL ELECTION COMMISSION PRESIDENTIAL ELECTION CAMPAIGN FUND: PRESIDENTIAL PRIMARY MATCHING...

26 CFR 1.597-2 - Taxation of Federal financial assistance.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of Federal...

Fiscal and Policy Implications of Selling Pipe Tobacco for Roll-Your-Own Cigarettes in the United States

PubMed Central

Morris, Daniel S.; Tynan, Michael A.

2012-01-01

Background The Federal excise tax was increased for tobacco products on April 1, 2009. While excise tax rates prior to the increase were the same for roll-your-own (RYO) and pipe tobacco, the tax on pipe tobacco was $21.95 per pound less than the tax on RYO tobacco after the increase. Subsequently, tobacco manufacturers began labeling loose tobacco as pipe tobacco and marketing these products to RYO consumers at a lower price. Retailers refer to these products as “dual purpose" or “dual use" pipe tobacco. Methods Data on tobacco tax collections comes from the Alcohol and Tobacco Tax and Trade Bureau. Joinpoint software was used to identify changes in sales trends. Estimates were generated for the amount of pipe tobacco sold for RYO use and for Federal and state tax revenue lost through August 2011. Results Approximately 45 million pounds of pipe tobacco has been sold for RYO use from April 2009 to August 2011, lowering state and Federal revenue by over $1.3 billion. Conclusions Marketing pipe tobacco as “dual purpose" and selling it for RYO use provides an opportunity to avoid paying higher cigarette prices. This blunts the public health impact excise tax increases would otherwise have on reducing tobacco use through higher prices. Selling pipe tobacco for RYO use decreases state and Federal revenue and also avoids regulations on flavored tobacco, banned descriptors, prohibitions on shipping, and reporting requirements. PMID:22567159

48 CFR 29.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

.... (d) Before purchasing goods or services from a foreign source, the contracting officer should consult... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Resolving tax problems. 29... CONTRACTING REQUIREMENTS TAXES General 29.101 Resolving tax problems. (a) Contract tax problems are...

48 CFR 629.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Resolving tax problems... REQUIREMENTS TAXES General 629.101 Resolving tax problems. In certain instances, acquisitions by posts are exempt from various taxes in foreign countries. Contracting officers shall ascertain such exemptions and...

The Flat Tax: Implications for Financing Public Schools.

ERIC Educational Resources Information Center

Rossmiller, Richard A.

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

29 CFR 531.38 - Amounts deducted for taxes.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor... Employees § 531.38 Amounts deducted for taxes. Taxes which are assessed against the employee and which are... unemployment insurance taxes, as well as other Federal, State, or local taxes, levies, and assessments. No...

75 FR 44848 - Proposed Collection; Comment Request for Revenue Procedure 98-32

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-29

... electronic remittance processing system for making federal tax deposits (FTDs) and federal tax payments (FTPs..., FTDs, and FTPs on behalf of multiple taxpayers. Current Actions: There are no changes being made to...

78 FR 39437 - Proposed Collection; Comment Request for Revenue Procedure 98-32

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-01

... remittance processing system for making federal tax deposits (FTDs) and federal tax payments (FTPs). The..., and FTPs on behalf of multiple taxpayers. Current Actions: There are no changes being made to this...

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…

Forest values and the impact of the federal estate tax on family forests

Treesearch

Brenton J. Dickinson; Brett J. Butler; Michael A. Kilgore; Paul Catanzaro; John Greene; Jaketon H. Hewes; David Kittredge; Mary. Tyrrell

2012-01-01

Previous research has suggested that heirs to family forest land may sell timber and/or land in order to pay state and/or federal estate taxes, which could result in land use conversion or other adverse ecological impacts. We estimated the number of Minnesota family forest landowners and the associated acreage that could be subject to estate taxes at various exemption...

Tax Tips for Forest Landowners for the 2013 Tax Year

Treesearch

Linda Wang; John Greene

2013-01-01

This annual bulletin provides federal income tax reporting tips to assist forest landowners and their advisers in filing their 2013 income tax returns. The information presented here is current as of Sept. 15, 2013.

78 FR 35613 - Free Application for Federal Student Aid (FAFSA) Information To Be Verified for the 2014-2015...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-13

... transcript \\2\\ obtained from the IRS f. Tax Exempt Interest Income that lists tax account information of g... from the IRS f. Tax Exempt Interest Income that lists tax account information of g. Education Credits... IRS that lists tax account information for tax year 2013, after the income tax return is filed. When...

26 CFR 1.1494-1 - Returns; payment and collection of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... having as one of its principal purposes the avoidance of Federal income taxes. If the plan has been so... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Returns; payment and collection of tax. 1.1494...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1494-1 Returns; payment and...

Impacts of Federal Tax Credit Extensions on Renewable Deployment and Power Sector Emissions

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

Mai, Trieu; Cole, Wesley; Lantz, Eric

The report examines the impacts of the tax credit extensions under two distinct natural gas price futures, as the price of natural gas has been a key factor influencing the economic competitiveness of new renewable energy development. The analysis finds that, in both natural gas price cases, tax credit extensions can spur renewable capacity investments at least through the early 2020s, and can help lower CO 2 emissions from the U.S. electricity system. Federal tax credits for renewable energy, particularly the wind production tax credit (PTC) and the solar investment tax credit (ITC), have offered financial incentives for renewable energymore » deployment over the last two decades in the United States. In December 2015, the wind and solar tax credits were extended by five years from their prior scheduled expiration dates, but ramp down in tax credit value during the latter years of the five-year period.« less

The coming changes in tax-exempt health care finance.

PubMed

Carlile, L L; Serchuk, B M

1995-01-01

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

Taxation of oil and gas revenues: the United States

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

Verleger, P.K. Jr.

1982-04-01

The taxation of producers of natural resources in the United States is accomplished by a combination of ordinary-income taxation and ad valorem or severence taxes on the removal price of the resource. Taxes are imposed by both the federal and local governments. The federal government imposes both income and ad valorem taxes on the production of resources. State governments generally impose severance taxes based on the value of the resource removed. In addition, some states impose income taxes on the portion of income earned by a producer in the specific state. Recently, there have been serious disputes between resource-producing statesmore » and resource-consuming states over changes in state severance taxes. 3 references.« less

Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015.

PubMed

DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

2016-10-01

Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

8 CFR 1216.6 - Petition by entrepreneur to remove conditional basis of lawful permanent resident status.

Code of Federal Regulations, 2010 CFR

2010-01-01

..., but is not limited to, Federal income tax returns; (ii) Evidence that the alien invested or was..., invoices, receipts, contracts, business licenses, Federal or State income tax returns, and Federal or State... reasonable time ten full-time jobs for qualifying employees. In the case of a “troubled business” as defined...

8 CFR 216.6 - Petition by entrepreneur to remove conditional basis of lawful permanent resident status.

Code of Federal Regulations, 2010 CFR

2010-01-01

..., but is not limited to, Federal income tax returns; (ii) Evidence that the alien invested or was..., invoices, receipts, contracts, business licenses, Federal or State income tax returns, and Federal or State... reasonable time ten full-time jobs for qualifying employees. In the case of a “troubled business” as defined...

26 CFR 1.36B-4 - Reconciling the premium tax credit with advance credit payments.

Code of Federal Regulations, 2014 CFR

2014-04-01

... taxpayer whose household income is less than 400 percent of the Federal poverty line is limited to the... tax limitation table. Household income percentage of Federal poverty line Limitation amount for... projects A's 2014 household income to be $27,925 (250 percent of the Federal poverty line for a family of...

26 CFR 1.36B-4 - Reconciling the premium tax credit with advance credit payments.

Code of Federal Regulations, 2013 CFR

2013-04-01

... taxpayer whose household income is less than 400 percent of the Federal poverty line is limited to the... tax limitation table. Household income percentage of Federal poverty line Limitation amount for... projects A's 2014 household income to be $27,925 (250 percent of the Federal poverty line for a family of...

Who Benefits from Student Aid? The Economic Incidence of Tax-Based Federal Student Aid

ERIC Educational Resources Information Center

Turner, Nicholas

2012-01-01

Federal benefit programs, including federal student aid, are designed to aid targeted populations. Behavioral responses to these programs may alter the incidence of their benefits, a possibility that receives less attention in the literature compared to tax incidence. I demonstrate the importance of benefit incidence analysis by showing that the…

Budget Treatment Issues for FAA Funding Options

DOT National Transportation Integrated Search

1997-01-01

Revenues from aviation excise taxes currently fund the majority of the programs : of the Federal Aviation Administration (FAA). The FAA also receives a portion : of its budget from the general tax revenue of the federal government. One goal : of the ...

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

ERIC Educational Resources Information Center

Hauptman, Arthur M.; Gladieux, Lawrence E.

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-08

... Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC & Associates, Inc... collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the ``Manager'') and WNC & Associates, Inc... credit under the Internal Revenue Code of 1986, as amended. The Manager is a California limited liability...

Tax tips for forest landowners for the 2009 tax year

Treesearch

Linda Wang; John Greene

2010-01-01

This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

26 CFR 20.2015-1 - Credit for death taxes on remainders.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

26 CFR 20.2015-1 - Credit for death taxes on remainders.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

26 CFR 20.2015-1 - Credit for death taxes on remainders.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

26 CFR 20.2015-1 - Credit for death taxes on remainders.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

48 CFR 229.101 - Resolving tax problems.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Resolving tax problems..., DEPARTMENT OF DEFENSE GENERAL CONTRACTING REQUIREMENTS TAXES General 229.101 Resolving tax problems. (a... information on fuel excise taxes, see PGI 229.101(b). (c) For guidance on directing a contractor to litigate...

Tax Information Series, December 2000

DTIC Science & Technology

2001-03-14

to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-06

..., as taxable income. When you receive taxable benefits, you must pay income tax on the amount or value... Allowances (Taxes); Relocation Allowances (Taxes) AGENCY: Office of Governmentwide Policy (OGP), General...) concerning calculation of reimbursements for taxes on relocation expenses. In addition, this proposed rule...

The Law of Tax-Exempt Organizations. Third Edition.

ERIC Educational Resources Information Center

Hopkins, Bruce R.

This single-volume reference describes in detail the federal tax laws governing income tax exemption for qualified organizations. All categories of tax-exempt organizations are treated, as well as many related subjects, providing the conditions and requirements for protecting a tax-exempt status. Organized according to the subject's major…

5 CFR 835.605 - OPM action as a result of consideration of evidence submitted as a result of the notice of intent.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Collection of Debts by Federal Tax Refund Offset § 835.605 OPM action as a result of consideration of... income tax refund, if it sustains its decision that the debt is past-due and legally enforceable. OPM... will not refer the debt to the IRS for offset against the debtor's Federal income tax refund, if it...

The effects of federal and state death and gift taxes on nonindustrial private forest lands in the midwestern states

Treesearch

Daniel M. Peters; Harry L. Haney; John L. Greene

1998-01-01

This paper summarizes Federal estate taxes and the death taxes of the 14 Midwestern States, with attention given to special provisions that apply to forestry and related land uses. Additionally, changes imposed by the 1997 Taxpayer Relief Act that must be considered in estate planning are introduced. A hypothetical family with a >/=3.5 million gross estate is...

Effect of the federal estate tax on nonindustrial private forest holdings

Treesearch

John L. Greene; Steven H. Bullard; Tamara L. Cushing; Theodore Beauvais

2006-01-01

Data for this study were collected using a questionnaire mailed to randomly selected members of two forest owner organizations. Among the key findings is that 38% of forest estates owed federal estate tax, a rate many times higher than US estates in general. In 28% of the cases where estate tax was due, timber or land was sold because other assets were not adequate. In...

Minnesota smokers' perceived helpfulness of 2009 federal tobacco tax increase in assisting smoking cessation: a prospective cohort study.

PubMed

Choi, Kelvin; Boyle, Raymond G

2013-10-18

The cost of cigarettes has been cited as a motivating factor for smokers to quit smoking, and a cigarette tax increase is an effective way to increase the cost of cigarettes. Scholars have suggested that smokers may see cigarette tax increases as commitment devices to help them quit smoking. Little is known about whether smokers actually think cigarette tax increases help them quit, and whether this perception predicts subsequent smoking cessation behaviors. We used data from the Minnesota Adult Tobacco Survey Cohort Study collected after the 2009 federal tobacco tax increase to answer these questions. In 2009, 727 smokers were asked whether they thought the federal tobacco tax increase helped them to: (1) think about quitting, (2) cut down on cigarettes, and (3) make a quit attempt. We also collected data on demographics, number of cigarette price-minimizing strategies used, and cigarette consumption. In 2010, we assessed if these smokers had made a quit attempt, had cut down on their cigarette consumption, and had stopped smoking. Logistic regression models were used to assess the characteristics associated with the perceptions that the tax increase was helpful in assisting smoking cessation, and the association between these perceptions in 2009 and cessation behaviors in 2010. Overall, 65% of the sample thought that the 2009 tax increase helped them think about quitting, 47% thought it helped them cut down on cigarettes, and 29% thought it helped them make a quit attempt. Lower education, lower income, lower cigarette consumption, and using more cigarette price-minimizing strategies were associated with the perceptions that the tax increase was helpful in assisting smoking cessation (p < 0.05). Smokers who perceived the tax increase as helpful in assisting smoking cessation were more likely than those who did not perceive the tax increase as helpful to report making a quit attempt in 2010 (p < 0.05). A significant proportion of smokers in our sample thought the 2009 federal tobacco tax increase was helpful in assisting smoking cessation, particularly among smokers of lower socio-economic status. Health communication interventions to promote cigarette tax increases as an opportunity for smoking cessation may further assist quit attempts.

31 CFR 10.37 - Requirements for written advice.

Code of Federal Regulations, 2014 CFR

2014-07-01

...' professional knowledge on Federal tax matters are not considered written advice on a Federal tax matter for... representations, statements, findings, or agreements (including projections, financial forecasts, or appraisals... on representations, statements, findings, or agreements is unreasonable if the practitioner knows or...

78 FR 6192 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-65; Small Entity Compliance Guide

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-29

... incorporated in the United States and then reincorporated in a tax haven. Item II--Extension of Sunset Date for... minimal economic impact on small businesses because the 2 percent excise tax is [[Page 6193

Transportation receipts and outlays in the federal budget : fiscal years 1977-94

DOT National Transportation Integrated Search

1997-04-01

This report identifies financial trends in the federal government's transportation activities for fiscal years 1977-94. The report focuses on receipts from taxes and tax-like fees and assessments that support transportation activities and the net exp...

18 CFR 367.103 - Accounts 409.1, 409.2, and 409.3, Income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... accounts must include the amounts of local, state and Federal income taxes on income properly accruable... based on the income which gave rise to the tax. (c) Taxes assumed by the service company on interest...

Tax reform options: promoting retirement security.

PubMed

VanDerhei, Jack

2011-11-01

TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future retirement income security is whether a worker has access to a retirement plan at work. EBRI has found that voluntary enrollment in 401(k) plans under the current set of tax incentives has the potential to generate a sum that, when combined with Social Security benefits, would replace a sizeable portion of a worker's preretirement income, and that auto-enrollment could produce even larger retirement accumulations. POTENTIAL INCREASE OF AMERICANS FACING INADEQUATE RETIREMENT INCOME: The potential increase of at-risk percentages resulting from (1) employer modifications to existing plans, and (2) a substantial portion of low-income households decreasing or eliminating future contributions to savings plans as a reaction to the proposed elimination of the exclusion of employee contributions for retirement savings plans from taxable income, needs to be analyzed carefully when considering the overall impact of proposals to change existing tax incentives for retirement savings.

An Investigation of Privately Financed Renewable Energy Projects for Army Installations

DTIC Science & Technology

1990-09-01

PURPA ) restrictions, current Internal Revenue Service (IRS) rulings, and the expiration of Federal tax credits were identified. Task 3: Innovative...palatable to the policymakers. Existing legislation, including Federal acquisition regulations, PURPA restrictions, and existing tax laws, while not...discourage the application of renewable energy systems. The PURPA rules are undergoing evaluation. Although the effect of the FederalEnergy Regulating

Instructor Guide for Federal Income Tax Implications of Civil Service Retirement. A Unit for Federal Employee Pre-retirement Counseling Seminar.

ERIC Educational Resources Information Center

Civil Service Commission, Washington, DC. Bureau of Training.

Designed to cover the general information essential to all annuitants regarding the Federal Income Tax implications of Civil Service retirement, this guide is for the use of the Civil Service Commission in training agency retirement counselors and as an instructor's guide or instructor's reference by retirement counselors in conducting…

A time series analysis of presentations to Queensland health facilities for alcohol-related conditions, following the increase in 'alcopops' tax.

PubMed

Kisely, Steve; Crowe, Elizabeth; Lawrence, David; White, Angela; Connor, Jason

2013-08-01

In response to concerns about the health consequences of high-risk drinking by young people, the Australian Government increased the tax on pre-mixed alcoholic beverages ('alcopops') favoured by this demographic. We measured changes in admissions for alcohol-related harm to health throughout Queensland, before and after the tax increase in April 2008. We used data from the Queensland Trauma Register, Hospitals Admitted Patients Data Collection, and the Emergency Department Information System to calculate alcohol-related admission rates per 100,000 people, for 15 - 29 year-olds. We analysed data over 3 years (April 2006 - April 2009), using interrupted time-series analyses. This covered 2 years before, and 1 year after, the tax increase. We investigated both mental and behavioural consequences (via F10 codes), and intentional/unintentional injuries (S and T codes). We fitted an auto-regressive integrated moving average (ARIMA) model, to test for any changes following the increased tax. There was no decrease in alcohol-related admissions in 15 - 29 year-olds. We found similar results for males and females, as well as definitions of alcohol-related harms that were narrow (F10 codes only) and broad (F10, S and T codes). The increased tax on 'alcopops' was not associated with any reduction in hospital admissions for alcohol-related harms in Queensland 15 - 29 year-olds.

Vascular Cures

MedlinePlus

... SV Gives Search ©2017 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 274 Redwood Shores Parkway, #717, Redwood City, ...

26 CFR 301.6405-1 - Reports of refunds and credits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (including any qualified State individual income tax collected by the Federal Government), war profits tax, excess profits tax, estate tax, or gift tax. An exception is provided under which refunds and credits made after July 1, 1972, and attributable to an election under section 165(h) to deduct a disaster loss...

41 CFR 302-17.5 - Definitions and discussion of terms.

Code of Federal Regulations, 2010 CFR

2010-07-01

.... (See § 302-17.8(d).) (i) Marginal tax rate (MTR). The tax rate (for example, 33 percent) applicable to a specific increment of income. The Federal, Puerto Rico, and State marginal tax rates to be used in...) for instructions on local marginal tax rate determinations.) (j) Combined marginal tax rate (CMTR). A...

Maximizing federal Medicaid dollars: nursing home provider tax adoption, 2000-2004.

PubMed

Miller, Edward Alan; Wang, Lili

2009-12-01

Since Medicaid is jointly financed by the federal and state governments, state officials have sought to offset state expenditures by maximizing federal contributions. One such strategy is to adopt a provider tax, which enables states to collect revenues from providers; those revenues are then used to pay for services rendered to Medicaid recipients, thereby leveraging federal matching dollars without concomitant increases in state expenditures. The number of states adopting a nursing home tax increased from thirteen to thirty-one between 2000 and 2004. This study seeks to identify the factors that spurred the rapid increase in nursing home provider taxes following implementation of the Balanced Budget Act of 1997. Results indicate that states with more powerful nursing home lobbies, lower proportions of private pay nursing home residents, worse fiscal health, weaker fiscal capacity, broader Medicaid eligibility, and nursing home supply restrictions were more likely to adopt. This implies that state officials react rationally to prevailing fiscal and programmatic circumstances when formulating policy under Medicaid and that providers seek relief, in part, from the adverse fiscal consequences of federal policy changes by promoting policy change at the state level.

5 CFR 2634.404 - Qualified diversified trusts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... this part; (14) No person, including investment counsel, investment advisers, accountants, and tax... of Federal responsibility; (7) The trustee or designee shall prepare the trust's income tax return and, on behalf of any interested party, the personal income tax returns and similar tax documents...

41 CFR 105-56.015 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-07-01

..., State and local income taxes; Social Security taxes, including Medicare taxes; Federal retirement... deducted for supplemental coverage) and health insurance benefits; Internal Revenue Service (IRS) tax..., incentive pay, retired pay, retainer pay, or in the case of an individual not entitled to basic pay, other...

78 FR 20648 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-05

... OMB Review; Comment Request Title: Federal Tax Offset, Administrative Offset, and Passport Denial. OMB No.: 0970-0161. Description: The Federal Tax Offset, Administrative Offset, and Passport Denial.... The Passport Denial program reports noncustodial parents who owe child support above a threshold to...

Federal gas tax : household expenditures from 1965 to 1995

DOT National Transportation Integrated Search

1997-08-01

While federal motor fuel taxes increased in current dollars from 4 cents per gallon in 1965 to 18.4 cents per gallon in 1995, the impact on household expenditures, in constant dollars, has actually shown a decline. This report traces household expend...

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC.... (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

Federal Tax Incentives for Energy Storage Systems

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

Anderson, Katherine H; Elgqvist, Emma M; Settle, Donald E

Investments in renewable energy are more attractive due to the contribution of two key federal tax incentives. The investment tax credit (ITC) and the Modified Accelerated Cost Recovery System (MACRS) depreciation deduction may apply to energy storage systems such as batteries depending on who owns the battery and how the battery is used. The guidelines in this fact sheet apply to energy storage systems installed at the same time as the renewable energy system.

Workforce Training: Almost Half of States Fund Employment Placement and Training through Employer Taxes and Most Coordinate with Federally Funded Programs. Report to Congressional Requesters. GAO-04-282.

ERIC Educational Resources Information Center

Nilsen, Sigurd R.

2004-01-01

To help close gaps between employee skills and employer needs, both federal- and state-funded programs are providing training and helping employers find qualified employees. In 2002, states raised revenues from taxes levied on employers to fund their own programs. This study examined how many states used employer taxes to fund their own employment…

State income tax policy and family size: fertility and the dependency exemption.

PubMed

Whittington, L A

1993-10-01

Data from the Panel Study on Income Dynamics, excluding the low income Survey of Economic Opportunity, were used to test an empirical model of the relationship between US state tax exemption values and tax rates for couples and fertility. Income is held constant so that the real tax exemption value is affected by changes in tax rates, the price level, or the statutory value of the exemption. Prior research by Whittington et al. found a positive relationship between births and the federal exemption between 1979-83 for 294 households. The tax value of the exemption varies widely across states. There are 41 states with substantial personal income taxes, while seven states have no state personal income taxes. A very limited tax on personal income is collected in Tennessee, New Hampshire, and Connecticut. Pennsylvania has no dependency exemption. The range in exemption varies from $1500 in Georgia to $300 in Alabama. Tax credits in lieu of exemptions vary from $6 in Arkansas to $85 in Oregon. Tax rates also vary across states. The value of the exemption lowers the cost of a child and is not constant over time. Six models are specified. Model 1 uses combined state and federal exemptions. Models 2 and 3 use a lagged combined exemption value of one and two years. Models 4 and 6 use state exemptions separated from federal exemptions. Model 5 uses a lag of one year, and model 6 uses a lag of two years. The estimation results of the conditional logit (Chamberlain) Model 1 show a negative and significant coefficient, which suggests that exemptions are not an incentive for births. In Models 2 and 3, the coefficient is positive and significant. In Model 4, the pattern of Model 1 holds except the sign is positive. In Models 5 and 6, the federal exemption is positive and significant, and the state exemption is negative and significant. When substitution is made with the means of the predicted values for the exemption, Models 1-4 all become positive and significant. In models with income as a constant, income reduces the impact of the dependency exemption on fertility. Neither state or federal exemptions are a determinant of fertility but serve as a policy tool for motivating average family size.

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

Schroeder, Alex

Motor fuel taxes were established to finance our nation’s transportation infrastructure, yet evolving economic, political, and technological influences are constraining this ability. At the federal level, the Highway Trust Fund (HTF), which is primarily funded by motor fuel taxes, has become increasingly dependent on general fund contributions and short-term reauthorizations to prevent insolvency. As a result, there are discussions at both the federal and state levels in which stakeholders are examining the future of motor fuel excise taxes as well as the role of electric and alternative fuel vehicles in that future. On July 1, 2015, six states increased theirmore » motor fuel tax rates.« less

42 CFR 422.404 - State premium taxes prohibited.

Code of Federal Regulations, 2012 CFR

2012-10-01

... (CONTINUED) MEDICARE PROGRAM (CONTINUED) MEDICARE ADVANTAGE PROGRAM Organization Compliance With State Law and Preemption by Federal Law § 422.404 State premium taxes prohibited. (a) Basic rule. No premium tax...

26 CFR 157.6161-1 - Extension of time for paying tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... Factoring Transactions) of the Internal Revenue Code and shown or required to be shown on any return. The...

Critical Limb Ischemia (CLI)

MedlinePlus

... re human: Search ©2017 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 274 Redwood Shores Parkway, #717, Redwood City, ...

What Is Vascular Disease?

MedlinePlus

... re human: Search ©2017 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 274 Redwood Shores Parkway, #717, Redwood City, ...

Naval Law Review. Volume 48

DTIC Science & Technology

2001-01-01

from airports and hotels, Internet cafes , libraries, and even cellular phones. This unmatched versatility has made e-mail the preferred method of...8217 contention, however, was not that the Franchise Tax Board applied the wrong section of the code; it was that the code “unfairly taxed the wife’s

Income Tax Guide.

ERIC Educational Resources Information Center

Exceptional Parent, 1979

1979-01-01

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

State Tax Capacity and the Representative Tax System.

ERIC Educational Resources Information Center

Lucke, Robert B.

1984-01-01

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

77 FR 8184 - Foreign Tax Credit Splitting Events

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... Foreign Tax Credit Splitting Events AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of... these proposed regulations. The regulations affect taxpayers claiming foreign tax credits. Special... of the Federal Register.] Sec. 1.909-6 Pre-2011 foreign tax credit splitting events. [The text of...

48 CFR 229.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Resolving tax problems. 229.101 Section 229.101 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM...) Within DoD, the agency-designated legal counsels are the defense agency General Counsels, the General...

FY2011 Budget Proposals and Projections

DTIC Science & Technology

2010-03-29

and FY2009, and corporate income tax receipts fell even more sharply. Federal deficits, according to OMB and CBO projections, will likely be high...gains receipts can be especially sensitive to cyclical economic conditions. Asset values and corporate profits—and thus federal corporate income tax and

20 CFR 638.529 - Income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding taxation...

26 CFR 1.1494-2 - Effective date.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1494-2 Effective date. Chapter 5 (section 1491 and following) of the Internal Revenue Code of 1954 and the regulations prescribed thereunder apply with respect...

How CBO Estimates Automatic Stabilizers

DTIC Science & Technology

2015-11-01

the economy. Most types of revenues—mainly personal, corporate, and social insurance taxes —are sensitive to the business cycle and account for most of...Medicare taxes for self-employed people, taxes on production and imports, and unemployment insurance taxes . Those six categories account for the bulk of...federal tax revenues.6 Individual taxes account for most of the automatic stabilizers from revenues, followed by Social Security plus Medicare

Income tax considerations for forest landowners in the South: a case study on tax planning

Treesearch

Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

1999-01-01

Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

Next steps for federal child care policy.

PubMed

Greenberg, Mark

2007-01-01

In Mark Greenberg's view, a national child care strategy should pursue four goals. Every parent who needs child care to get or keep work should be able to afford care without having to leave children in unhealthy or dangerous environments; all families should be able to place their children in settings that foster education and healthy development; parental choice should be respected; and a set of good choices should be available. Attaining these goals, says Greenberg, requires revamping both federal child care subsidy programs and federal tax policy related to child care. Today subsidies are principally provided through a block grant structure in which states must restrict eligibility, access, or the extent of assistance because both federal and state funds are limited. Tax policy principally involves a modest nonrefundable credit that provides little or no assistance to poor and low-income families. Greenberg would replace the block grant with a federal guarantee of assistance for all families with incomes under 200 percent of poverty that need child care to enter or sustain employment. States would administer the federal assistance program under a federal-state matching formula with the federal government paying most of the cost. States would develop and implement plans to improve the quality of child care, coordinate child care with other early education programs, and ensure that child care payment rates are sufficient to allow families to obtain care that fosters healthy child development. Greenberg would also make the federal dependent care tax credit refundable, with the credit set at 50 percent of covered child care costs for the lowest-income families and gradually phasing down to 20 percent as family income increases. The combined subsidy and tax changes would lead to a better-coordinated system of child care subsidies that would assure substantial financial help to families below 200 percent of poverty, while tax-based help would ensure continued, albeit significantly reduced, assistance for families with higher incomes. Greenberg indicates that the tax credit expansions are estimated to cost about $5 billion a year, and the subsidy and quality expansions would cost about $18 billion a year.

7 CFR 1400.501 - Determination of average adjusted gross income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... applicable tax year unless a certified statement is provided by a certified public accountant or attorney...) For a person filing a separate tax return, the amount reported as “adjusted gross income” on the final federal income tax return for the person for the applicable tax year; (2) For a person filing a joint tax...

Tax Tips for Forest Landowners for the 2012 Tax Year

Treesearch

Linda Wang; John L. Greene

2012-01-01

Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

29 CFR 779.262 - Excise taxes at the retail level.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Coverage Excise Taxes § 779.262 Excise taxes at the retail level. (a) Federal excise taxes are imposed at.... Such excise taxes are levied at the retail level on any liquid fuel sold for use, or used in a diesel... levied at the retail level, and thus excludable when separately stated, depends, of course, upon the law...

20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit Reduction § 606.25 Waiver of and substitution for additional tax credit reduction. A provision of subsection (c)(2) of section 3302 of FUTA provides that, for a...

26 CFR 31.3221-2 - Rates and computation of employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-2 Rates and computation of employer tax. (a) Rates—(1)(i) Tier 1 tax. The Tier 1 employer tax rate... disability insurance, and section 3111(b), relating to hospital insurance. The Tier 1 employer tax rate is... Federal Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is...

26 CFR 31.3201-2 - Rates and computation of employee tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-2 Rates and computation of employee tax. (a) Rates—(1)(i) Tier 1 tax. The Tier 1 employee tax rate... disability insurance, and section 3101(b), relating to hospital insurance. The Tier 1 employee tax rate is... Federal Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is...

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...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Tax normalization. 154.305 Section 154.305 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Tax normalization. 154.305 Section 154.305 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Tax normalization. 154.305 Section 154.305 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Tax normalization. 154.305 Section 154.305 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax...

47 CFR 32.4080 - Other taxes-accrued.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other taxes-accrued. 32.4080 Section 32.4080 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., franchise, capital stock, social security and unemployment taxes. (b) Taxes paid in advance of the period in...

Value-Added Tax -- Can Schools Use It?

ERIC Educational Resources Information Center

Salmon, Richard G.

1973-01-01

Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

Healthcare organizations and the Internet: impact on federal tax exemption.

PubMed

Woods, LaVerne; Osborne, Michele

2002-01-01

Tax-exempt healthcare organizations have turned to the Internet as a powerful tool in communicating with the public, medical staff, and patients. Activities as diverse as providing links to the Web sites of other organizations, selling goods and services, soliciting contributions, and hosting forums on the Internet raise unresolved questions concerning the impact of Internet use on such organizations' tax-exempt status. The Internal Revenue Service has provided no guidance to date regarding the manner in which a nonprofit organizations' use of the Internet may affect its tax-exempt status or subject it to federal income tax on some sources of funds. This article suggests analytical approaches for applying existing law in the Internet context and identifies areas that are ripe for additional guidance.

27 CFR 53.61 - Imposition and rates of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., slip on recoil pads (in addition to standard buttplate), tools, gun cases for storage or transportation... this part. (e) Liability for tax. The tax imposed by section 4181 of the Code is payable by the...

Measuring Conceptual Complexity: A Content-Analytic Model Using the Federal Income Tax Laws.

ERIC Educational Resources Information Center

Karlinsky, Stewart S.; Andrews, J. Douglas

1986-01-01

Concludes that more than 15 percent of the federal income tax law's complexity is attributable to the capital gains sections. Confirms the idea that the capital gain and loss provisions substantially complicate the law in both absolute and relative terms. (FL)

41 CFR 105-56.014 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-07-01

... centralized salary offset computer matching, identify Federal employees who owe delinquent non-tax debt to the... satisfy delinquent non-tax debt owed to the United States. GSA will pursue, when appropriate, such debt... (FMS) administrative offset program, to collect delinquent debts owed to the Federal Government. This...

24 CFR 235.221 - Waived title objections.

Code of Federal Regulations, 2010 CFR

2010-04-01

... a material extent. (6) Federal tax liens and rights of redemption arising thereform if the following... to an outstanding right of redemption in IRS if (i) the Federal tax lien was perfected subsequent to... MORTGAGE INSURANCE AND ASSISTANCE PAYMENTS FOR HOME OWNERSHIP AND PROJECT REHABILITATION Contract Rights...

22 CFR 1203.735-209 - Indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Foreign Relations UNITED STATES INTERNATIONAL DEVELOPMENT COOPERATION AGENCY EMPLOYEE RESPONSIBILITIES AND... law such as Federal, State, or local taxes. For the purpose of this section, a just financial... such as Federal, State, or local taxes, and “in a proper and timely manner” means in a manner which the...

Federal Tax Implications of Charitable Gift Annuities

ERIC Educational Resources Information Center

Teitell, Conrad

1975-01-01

Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal…

47 CFR 32.4341 - Net deferred tax liability adjustments.

Code of Federal Regulations, 2010 CFR

2010-10-01

... in Accounts 4100 and 4340 for: (1) Tax effects of temporary differences accounted for under the flow... rates (Federal, state and local). As tax rates increase or decrease, the offsetting debit or credit will...

76 FR 41231 - Free Application for Federal Student Aid (FAFSA); Information To Be Verified for the 2012-2013...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-13

... Interest. account information of the tax filer for tax year 2011. (Sec. 668.57(a)(1)(i)) Income information... account U.S. income tax paid information of the tax filer(s) for tax year 2011; and (Sec. 668.57(a)(1)(i... account information for tax year 2011. If an institution receives the transcript\\2\\, it must reverify the...

SUPPORTING CONGRESSIONAL OVERSIGHT: Framework for Considering Budgetary Implications of Selected GAO Work

DTIC Science & Technology

2001-03-01

Certain State Taxes 95 Increase Nuclear Waste Disposal Fees 97 Recover Federal Investment in Successfully Commercialized Technologies 99 Revise the...Motor Fuels 154 Index Excise Tax Bases for Inflation 156 Increase Highway User Fees on Heavy Trucks 158 Impose Pollution Fees and Taxes 160 Appendix...Were Shared 284 Require Corporate Tax Document Matching 286 Improve Administration of the Tax Deduction for Real Estate Taxes 287 Increase Collection

48 CFR 1631.205-41 - Taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any State...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

48 CFR 2132.607 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

Taxes; Business Education: 6463.02.

ERIC Educational Resources Information Center

Luksa, Cecelia

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

48 CFR 252.229-7003 - Tax Exemptions (Italy).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Tax Exemptions (Italy... of Provisions And Clauses 252.229-7003 Tax Exemptions (Italy). As prescribed in 229.402-70(c), use the following clause: Tax Exemptions (Italy) (JAN 2002) (a) The Contractor represents that the...

26 CFR 31.3121(a)(12)-1 - Tips.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance... other than cash, such as passes, tickets, or other goods or commodities do not constitute wages. If an...

48 CFR 1631.205-41 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

How to Revitalize Your Math & Science Programs.

ERIC Educational Resources Information Center

Alamprese, Judy

1987-01-01

Continued economic recession, a growing national debt, and consumer overconsumption mean that a federal tax similar to a sales tax may be passed. Because the "value-added tax" will significantly affect school budgets, according to economist Anthony Carnevale, educators should demand a portion of the tax for education revenue sharing. (CJH)

20 CFR 606.1 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-04-01

... standards for grant of such relief in the form of— (i) A cap on tax credit reduction, (ii) Avoidance of tax... Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT General § 606.1 Purpose...

75 FR 68203 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-05

... collection of non-tax debts owed to PBGC. PBGC is adding salary offset and administrative wage garnishment to... applicable to the collection of non-tax debt owed to the Government. Background In 1994, PBGC adopted a... tax refund offset, as required for participation in the Federal tax refund offset program authorized...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

48 CFR 2132.607 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

47 CFR 32.7220 - Operating Federal income taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... each month on an estimated basis and adjustments made as later data becomes available. (c) Tax credits, other than investment tax credits, if normalized, shall be recorded consistent with the accounting for investment tax credits and shall be amortized to income as directed by this Commission. (d) No entries shall...

77 FR 71481 - Publication of the Tier 2 Tax Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY... tax rates for calendar year 2013 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of...

76 FR 27609 - Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-12

... Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction AGENCY: Internal... foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code. DATES: This... in and Losses With Respect to the Pre-2007 Separate Category for High Withholding Tax Interest...

University Research and Development Activities: The Federal Income Tax Consequences of Research Contracts, Research Subsidiaries and Joint Ventures.

ERIC Educational Resources Information Center

Kertz, Consuelo Lauda; Hasson, James K., Jr.

1986-01-01

Features of the federal income tax law applying to income received from commercially funded university-based scientific research and development activities are discussed, including: industry-sponsored research contracts, separately incorporated entities, partnerships and joint ventures, subsidiaries and unrelated income consequences of…

75 FR 51533 - Proposed Collection; Comment Request for Form 14134 and Form 14135

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-20

... through the use of automated collection techniques or other forms of information technology; and (e... Form 14134, Application for Certificate of Subordination of Federal Tax Lien, and Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien. DATES: Written comments should be...

24 CFR 234.285 - Waived title objections.

Code of Federal Regulations, 2010 CFR

2010-04-01

... have not been violated to a material extent. (f) Federal tax liens and rights of redemption arising... Commissioner will not object to an outstanding right of redemption in IRS if: (1) The Federal tax lien was... CONDOMINIUM OWNERSHIP MORTGAGE INSURANCE Contract Rights and Obligations-Individually Owned Units § 234.285...

78 FR 54512 - Proposed Collection; Comment Request for Form 720

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-04

... 720, Quarterly Federal Excise Tax Return. DATES: Written comments should be received on or before November 4, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrence...: Quarterly Federal Excise Tax Return. OMB Number: 1545-0023. Form Number: 720. Abstract: Form 720 is used to...

18 CFR 367.2410 - Account 241, Tax collections payable.

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 241, Tax collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-07

... GENERAL SERVICES ADMINISTRATION [Notice-FTR 2013-02; Docket 2013-0002; Sequence 14] Federal Travel Regulation (FTR); Relocation Allowance--Relocation Income Tax (RIT) Allowable Tables AGENCY: Office of Governmentwide Policy (OGP), General Services Administration (GSA). ACTION: Notice of bulletin 13-05. SUMMARY...

31 CFR 203.9 - Scope of the subpart.

Code of Federal Regulations, 2014 CFR

2014-07-01

... rules that financial institutions must follow when they process electronic Federal tax payment transactions. A financial institution is not required to be designated as a TT&L depositary in order to process electronic Federal tax payments. In addition, a financial institution does not become a TT&L depositary by...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... Continental U.S.-1972 Data (Docket No. R-478) C Appendix C to Part 2 Conservation of Power and Water Resources... INTERPRETATIONS Pt. 2, App. C Appendix C to Part 2—Nationwide Proceeding Computation of Federal Income Tax...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... Continental U.S.-1972 Data (Docket No. R-478) C Appendix C to Part 2 Conservation of Power and Water Resources... INTERPRETATIONS Pt. 2, App. C Appendix C to Part 2—Nationwide Proceeding Computation of Federal Income Tax...

26 CFR 301.7701-1 - Classification of organizations for federal tax purposes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Classification of organizations for federal tax purposes. 301.7701-1 Section 301.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-1...

Loans to state and local development companies--Small Business Administration. Proposed rulemaking.

PubMed

1983-03-07

SBA proposes to amend 13 CFR 108.503--4(c) to limit SBA participation with tax-exempt financing under the program authorized by section 503 of the Small Business Investment Act, 15 U.S.C. 697. Under the proposed rule, SBA would participate in the financing of a project which is also financed by tax-exempt obligations provided the repayment of the proceeds of SBA guaranteed financing is not subordinate to the repayment of the tax-exempt financing. This amendment would be in accordance with existing Federal policy which prohibits Federal agencies from directly or indirectly providing a guarantee to tax-exempt obligations.

26 CFR 31.3121(b)(8)-2 - Services in employ of religious, charitable, educational, or certain other organizations exempt...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., educational, or certain other organizations exempt from income tax. 31.3121(b)(8)-2 Section 31.3121(b)(8)-2... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance... employ of religious, charitable, educational, or certain other organizations exempt from income tax. (a...

Tax Tips for Forest Landowners for the 2006 Tax Year

Treesearch

Linda Wang; John L. Greene

2006-01-01

This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

An Analysis of the Use of Education Tax Credits at Four Public Community Colleges

ERIC Educational Resources Information Center

Silliman, Benjamin Rue

2005-01-01

This study examined the use of education tax credits at four community colleges using data from the Federal Quality Assurance Program in 1998, the first year of the HOPE Scholarship and Lifetime Learning Tax Credit (LLTC). Preliminary estimates indicated that the two tax credits were expected to primarily benefit middle-income tax filers with…

29 CFR 779.262 - Excise taxes at the retail level.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 3 2011-07-01 2011-07-01 false Excise taxes at the retail level. 779.262 Section 779.262... Coverage Excise Taxes § 779.262 Excise taxes at the retail level. (a) Federal excise taxes are imposed at the retail level on highway vehicle fuels other than gasoline under the provisions of 26 U.S.C. 4041...

29 CFR 779.262 - Excise taxes at the retail level.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 29 Labor 3 2013-07-01 2013-07-01 false Excise taxes at the retail level. 779.262 Section 779.262... Coverage Excise Taxes § 779.262 Excise taxes at the retail level. (a) Federal excise taxes are imposed at the retail level on highway vehicle fuels other than gasoline under the provisions of 26 U.S.C. 4041...

29 CFR 779.262 - Excise taxes at the retail level.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 29 Labor 3 2012-07-01 2012-07-01 false Excise taxes at the retail level. 779.262 Section 779.262... Coverage Excise Taxes § 779.262 Excise taxes at the retail level. (a) Federal excise taxes are imposed at the retail level on highway vehicle fuels other than gasoline under the provisions of 26 U.S.C. 4041...

29 CFR 779.262 - Excise taxes at the retail level.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 29 Labor 3 2014-07-01 2014-07-01 false Excise taxes at the retail level. 779.262 Section 779.262... Coverage Excise Taxes § 779.262 Excise taxes at the retail level. (a) Federal excise taxes are imposed at the retail level on highway vehicle fuels other than gasoline under the provisions of 26 U.S.C. 4041...

Panama: Political and Economic Conditions and U.S. Relations

DTIC Science & Technology

2009-07-15

tax havens can be found in CRS Report R40623, Tax Havens: International Tax Avoidance and Evasion , by Jane G...Congress (H.R. 1265/S. 506) would take measures to restrict the use of offshore tax havens in order to avoid U.S. federal taxation . (Also see “ Tax ...recession has begun to slow Panama’s economic growth. During the presidential campaign, Martinelli pledged to simplify the tax system by the introduction

17 CFR 256.409 - Income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by the...

16 CFR 460.22 - Tax claims.

Code of Federal Regulations, 2011 CFR

2011-01-01

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

26 CFR 1.212-1 - Nontrade or nonbusiness expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Additional Itemized Deductions for Individuals § 1.212-1 Nontrade or... and when realized, will be required to be included in income for Federal income tax purposes, or (ii..., or (iii) in connection with the determination, collection, or refund of any tax; and (2) It is an...

Preserve America - Explore and Enjoy Our Heritage

Science.gov Websites

House announcement here. New Report Cites Historic Tax Credits Create Thousands of Jobs and Billions of historic tax incentives program. Commonly known as the Historic Tax Credit, the program provides a 20 percent federal tax credit for rehabilitation of historic buildings for business or income-producing uses

48 CFR 852.229-70 - Sales or use taxes.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Sales or use taxes. 852...-70 Sales or use taxes. As prescribed in 829.302-70, insert the following provision: Sales or Use... from the personal funds of patients and prices submitted herein include any sales or use tax heretofore...

48 CFR 852.229-70 - Sales or use taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Sales or use taxes. 852...-70 Sales or use taxes. As prescribed in 829.302-70, insert the following provision: Sales or Use... from the personal funds of patients and prices submitted herein include any sales or use tax heretofore...

UBIT and Investing in a Real Estate Fund.

ERIC Educational Resources Information Center

Weiss, Marc P.

2000-01-01

Offers guidelines to college business officers concerning investments in real estate and the unrelated business income tax (UBIT), which requires tax-exempt organizations to pay federal and state taxes on income earned from a trade or business unrelated to their tax-exempt purpose. Considers real estate investment funds, exposure to UBIT, avoiding…

17 CFR 256.409 - Income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

16 CFR 460.22 - Tax claims.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

48 CFR 252.229-7006 - Value added tax exclusion (United Kingdom).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Value added tax exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value added tax exclusion (United Kingdom). As prescribed in 229.402-70(f), use the following clause: Value Added Tax Exclusion (United Kingdom) (JUN 1997...

48 CFR 252.229-7006 - Value added tax exclusion (United Kingdom).

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Value added tax exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value added tax exclusion (United Kingdom). As prescribed in 229.402-70(f), use the following clause: Value Added Tax Exclusion (United Kingdom) (JUN 1997...

48 CFR 252.229-7006 - Value Added Tax Exclusion (United Kingdom)

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Value Added Tax Exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value Added Tax Exclusion (United Kingdom) As prescribed in 229.402-70(f), use the follow clause: Value Added Tax Exclusion (United Kingdom) (DEC 2011) The...

48 CFR 252.229-7006 - Value Added Tax Exclusion (United Kingdom)

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Value Added Tax Exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value Added Tax Exclusion (United Kingdom) As prescribed in 229.402-70(f), use the follow clause: Value Added Tax Exclusion (United Kingdom) (DEC 2011) The...

48 CFR 252.229-7006 - Value Added Tax Exclusion (United Kingdom)

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Value Added Tax Exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value Added Tax Exclusion (United Kingdom) As prescribed in 229.402-70(f), use the follow clause: Value Added Tax Exclusion (United Kingdom) (DEC 2011) The...

26 CFR 1.860G-3 - Treatment of foreign persons.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of a residual interest with tax avoidance potential—(1) In general. A transfer of a residual interest that has tax avoidance potential is disregarded for all Federal tax purposes if the transferee is a foreign person. Thus, if a residual interest with tax avoidance potential is transferred to a foreign...

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

PubMed Central

2015-01-01

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

26 CFR 31.6011(a)-2 - Returns under Railroad Retirement Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns under Railroad Retirement Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-2 Returns under Railroad Retirement Tax... after 1954 within which compensation taxable under the Railroad Retirement Tax Act is paid to his...

26 CFR 1.992-2 - Election to be treated as a DISC.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.992-2 Election to be... service center with which it would file its income tax return if it were subject for such taxable year to all the taxes imposed by subtitle A of the Internal Revenue Code of 1954. The form shall be signed by...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

27 CFR 70.97 - Failure to pay tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to pay tax. 70.97... § 70.97 Failure to pay tax. (a) Negligence—(1) General. If any part of any underpayment (as defined in... section 6651 of the Internal Revenue Code (relating to failure to file such return or pay tax) shall be...

CHOOSING A FORM OF BUSINESS ORGANIZATION.

DTIC Science & Technology

Contents: Non-tax considerations in the choice of business form Tax considerations in the choice of a form of business association Tax control and...choice of business form Subchapter S corporations (Int. Rev. Code of 1954, paragraphs 1371-77), permitting shareholders of small business corporations...to be taxed directly on the corpora tion’s earnings rather than have the corporation taxed as an entity at normal corporate rates Choice of business

26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the principal purpose of an acquisition is the evasion or avoidance of Federal income tax. [T.D. 8388... 383 after the Tax Reform Act of 1986. 1.269-7 Section 1.269-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not...

26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the principal purpose of an acquisition is the evasion or avoidance of Federal income tax. [T.D. 8388... 383 after the Tax Reform Act of 1986. 1.269-7 Section 1.269-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible...

Federal Tax Issues Raised by International Study Abroad Programs.

ERIC Educational Resources Information Center

Harding, Bertrand M., Jr.

2000-01-01

Identifies and describes tax issues raised by study abroad programs and suggests steps that a college or university can take to minimize or eliminate adverse U.S. and foreign tax exposure to both itself and its employees. (EV)

26 CFR 1.802-2 - Taxable years affected.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Life Insurance Companies § 1.802-2 Taxable years affected. Section 1.802(b)-1 is applicable... 1954, as amended by the Life Insurance Company Income Tax Act of 1959 (73 Stat. 112) and section 235(c..., chapter 1 of the Code are to the Internal Revenue Code of 1954, as amended by the Life Insurance Company...

26 CFR 1.997-1 - Special rules for subchapter C of the Code.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special rules for subchapter C of the Code. 1.997-1 Section 1.997-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.997-1 Special rules for...

26 CFR 305.7871-1 - Indian tribal governments treated as States for certain purposes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... for taxes); (3) Section 511(a)(2)(B) (relating to the taxation of colleges and universities which are... Code (relating to communications excise tax); and (4) Subchapter D of chapter 36 of the Code (relating...) Effective dates—(1) In general. Except as provided in paragraph (f)(2) of this section, the provisions of...

75 FR 94 - Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-04

... use of statistical compilations of data under section 7216 of the Internal Revenue Code (Code) by a... preparation business, including identification of additional limited circumstances when a tax return preparer... tax return business under Sec. 301.7216-2(n); disclose and use statistical compilations of data...

A Time for Priorities: Financing the Schools for the 70's.

ERIC Educational Resources Information Center

National Education Association, Washington, DC.

This document contains papers on: (1) proposals for national foundation programs; (2) state support of education; (3) tax reform at Federal, state, and local levels; and (4) contemporary problems in school finance, including equal educational opportunity, urban school finance, grants-in-aid, Federal income tax rebates to the States, voter behavior…

29 CFR 20.111 - Administrative cost charges.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Administrative cost charges. 20.111 Section 20.111 Labor Office of the Secretary of Labor FEDERAL CLAIMS COLLECTION Federal Income Tax Refund Offset § 20.111 Administrative cost charges. Costs incurred by the Department in connection with referral of debts for tax refund...

26 CFR 301.7432-1 - Civil cause of action for failure to release a lien.

Code of Federal Regulations, 2010 CFR

2010-04-01

... district in which the notice of federal tax lien was filed. (2) Form. The administrative claim shall... the notice of federal tax lien affecting the taxpayer's property, if available; (iii) A copy of the... of this paragraph, a duly authorized representative is any attorney, certified public accountant...

5 CFR 3101.106 - Additional rules for Internal Revenue Service employees.

Code of Federal Regulations, 2010 CFR

2010-01-01

..., accountant, or firm of attorneys or accountants to any person in connection with any official business which... legal services involving Federal, State or local tax matters; (2) Appearing on behalf of any taxpayer as a representative before any Federal, State, or local government agency, in an action involving a tax...

78 FR 54971 - Limitations on the Importation of Net Built-In Losses

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-09

... certain nonrecognition transfers of loss property to corporations that are subject to Federal income tax... Jobs Creation Act of 2004 (Pub. L. 108-357, 188 Stat. 1418 (2004)) to prevent erosion of the corporate... subject to Federal income tax in the hands of the transferor immediately before the transfer. Section 362...

18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

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 190, Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

Nonindustrial private forest owner use of federal income tax provisions

Treesearch

John L. Greene; Thomas J. Straka; Robert J. Dee

2004-01-01

Seven provisions of the federal income tax provide incentives for nonindustrial private forest (NIPF) owners to follow sound management and reforestation practices. Four provisions ­ long-term capital gain treatment of qualifying income, annual deduction of management costs, depreciation and the section 179 deduction, and deductions for casualty losses or other...

48 CFR 52.229-8 - Taxes-Foreign Cost-Reimbursement Contracts.

Code of Federal Regulations, 2010 CFR

2010-10-01

...-Reimbursement Contracts. 52.229-8 Section 52.229-8 Federal Acquisition Regulations System FEDERAL ACQUISITION... Clauses 52.229-8 Taxes—Foreign Cost-Reimbursement Contracts. As prescribed in 29.402-2(a), insert the following clause: Taxes—Foreign Cost-Reimbursement Contracts (MAR 1990) (a) Any tax or duty from which the...

Alternative Fuels Data Center

Science.gov Websites

Diesel Fuel Blend Tax Exemption The biodiesel or ethanol portion of blended fuel containing taxable diesel is exempt from the diesel fuel tax. The biodiesel or ethanol fuel blend must be clearly identified . (Reference Texas Statutes, Tax Code 162.2

Intermediate tax sanctions: an overview.

PubMed

Peregrine, M W

1997-07-01

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

12 CFR 360.3 - Priorities.

Code of Federal Regulations, 2010 CFR

2010-01-01

... services actually provided by accountants, attorneys, appraisers, examiners, or management companies, or... taxes, other than Federal income taxes, except to the extent subordinated pursuant to applicable law... taxes; (9) Claims that have been subordinated in whole or in part to general creditor claims, which...

The fuel tax compliance unit : an evaluation and analysis of results.

DOT National Transportation Integrated Search

2004-01-01

Kentucky utilized TEA-21 federal funds to create an innovative pilot program to identify the best practices and methods for auditing taxpayers of transportation related taxes. This program involved a four-year experimental program called the Fuel Tax...

47 CFR 32.7400 - Nonoperating taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonoperating taxes. 32.7400 Section 32.7400 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... property, gross receipts, franchise and capital stock taxes. This account shall also reflect subsequent...

75 FR 43110 - User Fees Relating to Enrollment and Preparer Tax Identification Numbers

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-23

... certified public accountants, attorneys, enrolled agents, or registered tax return preparers are denied.... Except as provided in any transitional period, only attorneys, certified public accountants, enrolled... public accountants (NAICS code 541211). Entities identified as tax preparation services and offices of...

20 CFR 638.529 - Income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding taxation...

The Impact of Energy Efficient Vehicles on Gas Tax (Highway Trust Fund) and Alternative Funding for Infrastructure Construction, Upgrade, and Maintenance

DOT National Transportation Integrated Search

2012-01-01

Road construction, upgrades, and maintenance have largely been financed by a gas tax since the first tax on fuel was instituted by the federal government in 1932. Monies from the gas tax and other sources are deposited in the Highway Trust Fund to ha...

Income Tax Organizer. The CIRcular: Consumer Information Report 9.

ERIC Educational Resources Information Center

Bank of America NT & SA, San Francisco, CA.

Designed as an aid in preparing federal income tax returns, this report explains terms, provides a worksheet, and describes sources of tax help. The importance of keeping tax records is discussed along with strategies for recordkeeping, types of records to keep, and how long to keep them. Explanations of the following terms are provided along with…