Sample records for filing information returns

  1. 22 CFR 123.22 - Filing, retention, and return of export licenses and filing of export information.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Filing, retention, and return of export licenses and filing of export information. 123.22 Section 123.22 Foreign Relations DEPARTMENT OF STATE....22 Filing, retention, and return of export licenses and filing of export information. (a) Any export...

  2. 26 CFR 301.6721-1 - Failure to file correct information returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... file timely includes a failure to file in the required manner, for example, on magnetic media or in... they fall below the 250-threshold requirement) or on magnetic media or other machine-readable form. Filers who are required to file information returns on magnetic media and who file such information...

  3. 26 CFR 301.6721-1 - Failure to file correct information returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... file timely includes a failure to file in the required manner, for example, on magnetic media or in... they fall below the 250-threshold requirement) or on magnetic media or other machine-readable form. Filers who are required to file information returns on magnetic media and who file such information...

  4. 26 CFR 301.6721-1 - Failure to file correct information returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... file timely includes a failure to file in the required manner, for example, on magnetic media or in... they fall below the 250-threshold requirement) or on magnetic media or other machine-readable form. Filers who are required to file information returns on magnetic media and who file such information...

  5. 26 CFR 301.6721-1 - Failure to file correct information returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... file timely includes a failure to file in the required manner, for example, on magnetic media or in... they fall below the 250-threshold requirement) or on magnetic media or other machine-readable form. Filers who are required to file information returns on magnetic media and who file such information...

  6. 26 CFR 301.6721-1 - Failure to file correct information returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... file timely includes a failure to file in the required manner, for example, on magnetic media or in... they fall below the 250-threshold requirement) or on magnetic media or other machine-readable form. Filers who are required to file information returns on magnetic media and who file such information...

  7. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

  8. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as provided in...

  9. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

  10. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

  11. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

  12. 26 CFR 1.6045-1T - Returns of information of brokers and barter exchanges (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., see § 1.6045-1 (a) through (k). (l) Use of magnetic media. For information returns filed after... magnetic media and for rules relating to waivers granted for undue hardship. For information returns filed...

  13. 26 CFR 1.6045-1T - Returns of information of brokers and barter exchanges (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... guidance, see § 1.6045-1 (a) through (k). (l) Use of magnetic media. For information returns filed after... magnetic media and for rules relating to waivers granted for undue hardship. For information returns filed...

  14. 22 CFR 123.22 - Filing, retention, and return of export licenses and filing of export information.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Filing, retention, and return of export licenses and filing of export information. 123.22 Section 123.22 Foreign Relations DEPARTMENT OF STATE INTERNATIONAL TRAFFIC IN ARMS REGULATIONS LICENSES FOR THE EXPORT OF DEFENSE ARTICLES § 123.22 Filing, retention...

  15. 22 CFR 123.22 - Filing, retention, and return of export licenses and filing of export information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Filing, retention, and return of export licenses and filing of export information. 123.22 Section 123.22 Foreign Relations DEPARTMENT OF STATE INTERNATIONAL TRAFFIC IN ARMS REGULATIONS LICENSES FOR THE EXPORT OF DEFENSE ARTICLES § 123.22 Filing, retention...

  16. 22 CFR 123.22 - Filing, retention, and return of export licenses and filing of export information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Filing, retention, and return of export licenses and filing of export information. 123.22 Section 123.22 Foreign Relations DEPARTMENT OF STATE INTERNATIONAL TRAFFIC IN ARMS REGULATIONS LICENSES FOR THE EXPORT OF DEFENSE ARTICLES § 123.22 Filing, retention...

  17. 22 CFR 123.22 - Filing, retention, and return of export licenses and filing of export information.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Filing, retention, and return of export licenses and filing of export information. 123.22 Section 123.22 Foreign Relations DEPARTMENT OF STATE INTERNATIONAL TRAFFIC IN ARMS REGULATIONS LICENSES FOR THE EXPORT OF DEFENSE ARTICLES § 123.22 Filing, retention...

  18. 26 CFR 301.6033-4 - Required use of magnetic media for returns by organizations required to file returns under...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Required use of magnetic media for returns by... ADMINISTRATION Information and Returns Returns and Records § 301.6033-4 Required use of magnetic media for... required to file returns under section 6033 on magnetic media. An organization required to file a return...

  19. 26 CFR 1.6033-4 - Required use of magnetic media for returns by organizations required to file returns under...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for returns by...) Information Returns § 1.6033-4 Required use of magnetic media for returns by organizations required to file returns under section 6033. The return of an organization that is required to be filed on magnetic media...

  20. 26 CFR 301.6033-4 - Required use of magnetic media for returns by organizations required to file returns under...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Required use of magnetic media for returns by... ADMINISTRATION Information and Returns Returns and Records § 301.6033-4 Required use of magnetic media for... required to file returns under section 6033 on magnetic media. An organization required to file a return...

  1. 26 CFR 301.6033-4 - Required use of magnetic media for returns by organizations required to file returns under...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Required use of magnetic media for returns by... ADMINISTRATION Information and Returns Returns and Records § 301.6033-4 Required use of magnetic media for... required to file returns under section 6033 on magnetic media. An organization required to file a return...

  2. 26 CFR 301.6033-4 - Required use of magnetic media for returns by organizations required to file returns under...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Required use of magnetic media for returns by... ADMINISTRATION Information and Returns Returns and Records § 301.6033-4 Required use of magnetic media for... required to file returns under section 6033 on magnetic media. An organization required to file a return...

  3. 26 CFR 1.6033-4 - Required use of magnetic media for returns by organizations required to file returns under...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for returns by...) Information Returns § 1.6033-4 Required use of magnetic media for returns by organizations required to file returns under section 6033. The return of an organization that is required to be filed on magnetic media...

  4. 26 CFR 1.6033-4 - Required use of magnetic media for returns by organizations required to file returns under...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for returns by...) Information Returns § 1.6033-4 Required use of magnetic media for returns by organizations required to file returns under section 6033. The return of an organization that is required to be filed on magnetic media...

  5. 77 FR 24267 - Proposed Collection; Comment Request for Form 8508

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-23

    ... 8508, Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S, 1098... INFORMATION: Title: Request for Waiver From Filing Information Returns Electronically (Forms W-2, W-2G, 1042-S...

  6. 26 CFR 1.6033-2 - Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... be filed by an organization exempt from taxation under section 501(a) which is: (i) A church, an... organization exempt from taxation under section 501(a) shall file an annual information return specifically... exempt from taxation under section 501(a), and required to file a return under section 6033 and this...

  7. 26 CFR 1.6033-2 - Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... be filed by an organization exempt from taxation under section 501(a) which is: (i) A church, an... organization exempt from taxation under section 501(a) shall file an annual information return specifically... exempt from taxation under section 501(a), and required to file a return under section 6033 and this...

  8. 26 CFR 1.6033-2 - Returns by exempt organizations (taxable years beginning after December 31, 1969) and returns by...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... be filed by an organization exempt from taxation under section 501(a) which is: (i) A church, an... organization exempt from taxation under section 501(a) shall file an annual information return specifically... exempt from taxation under section 501(a), and required to file a return under section 6033 and this...

  9. 78 FR 17471 - Privacy Act of 1974

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-21

    ... (TIN), Address, Tax Return/Account Information IV. Electronic transmission specifics such as sender's... unclassified (SBU) information that is being transmitted in violation of IRS security policy that requires an...] IV. Information Return Master File (IRMF) [Treasury/IRS 22.061] V. CADE Individual Master File (IMF...

  10. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

  11. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

  12. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

  13. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

  14. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

  15. 26 CFR 1.6045-2T - Furnishing statement required with respect to certain substitute payments (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... magnetic media. For information returns filed after December 31, 1996, see § 301.6011-2T of this chapter for rules relating to filing information returns on magnetic media and for rules relating to waivers...

  16. 26 CFR 31.6081(a)-1 - Extensions of time for filing returns and other documents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Retirment Tax Act will be granted. (2) Information returns of employers on Forms W-2 and W-3—In general. The Commissioner may grant an extension of time in which to file the Social Security Administration copy of Forms W-2 and the accompanying transmittal form which constitutes an information return under § 31.6051-2(a...

  17. 26 CFR 31.6081(a)-1 - Extensions of time for filing returns and other documents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Retirment Tax Act will be granted. (2) Information returns of employers on Forms W-2 and W-3—In general. The Commissioner may grant an extension of time in which to file the Social Security Administration copy of Forms W-2 and the accompanying transmittal form which constitutes an information return under § 31.6051-2(a...

  18. 26 CFR 31.6081(a)-1 - Extensions of time for filing returns and other documents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Retirment Tax Act will be granted. (2) Information returns of employers on Forms W-2 and W-3—In general. The Commissioner may grant an extension of time in which to file the Social Security Administration copy of Forms W-2 and the accompanying transmittal form which constitutes an information return under § 31.6051-2(a...

  19. 26 CFR 31.6081(a)-1 - Extensions of time for filing returns and other documents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Retirment Tax Act will be granted. (2) Information returns of employers on Forms W-2 and W-3—In general. The Commissioner may grant an extension of time in which to file the Social Security Administration copy of Forms W-2 and the accompanying transmittal form which constitutes an information return under § 31.6051-2(a...

  20. 26 CFR 1.6033-6 - Notification requirement for entities not required to file an annual information return under...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., every organization exempt from taxation under section 501(a) that is not required to file a return... notification. (1) An organization exempt from taxation under section 501(a) that is required to file or files... by the Internal Revenue Service for that purpose. (2) An organization exempt from taxation under...

  1. 78 FR 13899 - Revision of Annual Information Return/Reports

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-01

    ... Information Return/Reports AGENCY: Employee Benefits Security Administration, Department of Labor. ACTION: Notice of adoption of revisions to Annual Return/Report Forms. SUMMARY: This document contains revisions to the Form 5500 Annual Return/Report filed by administrators of certain employee welfare benefit...

  2. 26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., including a person who develops software that is used to prepare or file a tax return and any Authorized IRS... purchases computer software designed to assist with the preparation and filing of her income tax return. When A loads the software onto her computer, it prompts her to register her purchase of the software...

  3. 26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., including a person who develops software that is used to prepare or file a tax return and any Authorized IRS... purchases computer software designed to assist with the preparation and filing of her income tax return. When A loads the software onto her computer, it prompts her to register her purchase of the software...

  4. 26 CFR 44.4412-1 - Registration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... receive wagers. As to a change of address, see § 44.4905-2. (c) Time and place for filing Form 11-C. For... return on Form 11-C. For provisions relating to the general requirement for filing a return, see § 44.6011(a)-1. (b) Information to be reported on Form 11-C. (1) Every person required to make a return on...

  5. 77 FR 35479 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-13

    ... Payments of Interest on Qualified Education Loans; Magnetic Media Filing Requirements for Information. OMB... information reporting for qualified tuition and related expenses, magnetic media filing requirements for information returns, information reporting for payments of interest on qualified education loans, and magnetic...

  6. 7 CFR 274.3 - Issuance systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... processing and information retrieval system and to be presented by, and returned to, recipients at retail... in a manner compatible with its system used for maintaining case record information and shall separate the information on the master issuance file into active and inactive case file categories. The...

  7. 77 FR 65706 - Agency Information Collection Activities: Request for the Return of Original Documents, Form...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-30

    ...-0100] Agency Information Collection Activities: Request for the Return of Original Documents, Form... Collection. (2) Title of the Form/Collection: Request for the Return of Original Documents. (3) Agency form... obtain original document(s) contained in an alien file. (5) An estimate of the total number of...

  8. 77 FR 47426 - Agency Information Collection Activities: Request for the Return of Original Documents, Form...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-08

    ...-0100] Agency Information Collection Activities: Request for the Return of Original Documents, Form.... (2) Title of the Form/Collection: Request for the Return of Original Documents. (3) Agency form... obtain original document(s) contained in an alien file. (5) An estimate of the total number of...

  9. 26 CFR 1.6042-2 - Returns of information as to dividends paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue Service office where such company's return is to be filed for the taxable year, a... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Returns of information as to dividends paid. 1.6042-2 Section 1.6042-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  10. 26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... information. 301.7216-1 Section 301.7216-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... the business of providing auxiliary services in connection with the preparation of tax returns, including a person who develops software that is used to prepare or file a tax return and any Authorized IRS...

  11. 26 CFR 301.6037-2 - Required use of magnetic media for returns of electing small business corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Required use of magnetic media for returns of... Information and Returns Returns and Records § 301.6037-2 Required use of magnetic media for returns of... magnetic media. An electing small business corporation required to file an electing small business return...

  12. 26 CFR 301.6037-2 - Required use of magnetic media for returns of electing small business corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Required use of magnetic media for returns of... Information and Returns Returns and Records § 301.6037-2 Required use of magnetic media for returns of... magnetic media. An electing small business corporation required to file an electing small business return...

  13. 26 CFR 301.6037-2 - Required use of magnetic media for returns of electing small business corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Required use of magnetic media for returns of... Information and Returns Returns and Records § 301.6037-2 Required use of magnetic media for returns of... magnetic media. An electing small business corporation required to file an electing small business return...

  14. 26 CFR 301.6037-2 - Required use of magnetic media for returns of electing small business corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Required use of magnetic media for returns of... Information and Returns Returns and Records § 301.6037-2 Required use of magnetic media for returns of... magnetic media. An electing small business corporation required to file an electing small business return...

  15. 77 FR 11601 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-27

    ..., Washington, DC 20549-0213. Extension: Mutual Fund Interactive Data; SEC File No. 270-580; OMB Control No... information for submitting risk/ return summary information in interactive data format is ``Mutual Fund.... The purpose of the Mutual Fund Interactive Data requirements is to make risk/return summary...

  16. 26 CFR 301.1474-1 - Required use of magnetic media for financial institutions filing Form 1042-S or Form 8966.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Required use of magnetic media for financial... Information and Returns Returns and Records § 301.1474-1 Required use of magnetic media for financial... magnetic media. Additionally, if a financial institution is required to file Form 8966, “FATCA Report,” (or...

  17. 26 CFR 301.1474-1 - Required use of magnetic media for financial institutions filing Form 1042-S or Form 8966.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Required use of magnetic media for financial... Information and Returns Returns and Records § 301.1474-1 Required use of magnetic media for financial... magnetic media. Additionally, if a financial institution is required to file Form 8966, “FATCA Report,” (or...

  18. 26 CFR 1.332-6 - Records to be kept and information to be filed with return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporation during the current tax year; (3) The aggregate fair market value and basis, determined immediately... should specifically include information regarding the amount, basis, and fair market value of all... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Records to be kept and information to be filed...

  19. The inadvertent disclosure of personal health information through peer-to-peer file sharing programs

    PubMed Central

    Neri, Emilio; Jonker, Elizabeth; Sokolova, Marina; Peyton, Liam; Neisa, Angelica; Scassa, Teresa

    2010-01-01

    Objective There has been a consistent concern about the inadvertent disclosure of personal information through peer-to-peer file sharing applications, such as Limewire and Morpheus. Examples of personal health and financial information being exposed have been published. We wanted to estimate the extent to which personal health information (PHI) is being disclosed in this way, and compare that to the extent of disclosure of personal financial information (PFI). Design After careful review and approval of our protocol by our institutional research ethics board, files were downloaded from peer-to-peer file sharing networks and manually analyzed for the presence of PHI and PFI. The geographic region of the IP addresses was determined, and classified as either USA or Canada. Measurement We estimated the proportion of files that contain personal health and financial information for each region. We also estimated the proportion of search terms that return files with personal health and financial information. We ascertained and discuss the ethical issues related to this study. Results Approximately 0.4% of Canadian IP addresses had PHI, as did 0.5% of US IP addresses. There was more disclosure of financial information, at 1.7% of Canadian IP addresses and 4.7% of US IP addresses. An analysis of search terms used in these file sharing networks showed that a small percentage of the terms would return PHI and PFI files (ie, there are people successfully searching for PFI and PHI on the peer-to-peer file sharing networks). Conclusion There is a real risk of inadvertent disclosure of PHI through peer-to-peer file sharing networks, although the risk is not as large as for PFI. Anyone keeping PHI on their computers should avoid installing file sharing applications on their computers, or if they have to use such tools, actively manage the risks of inadvertent disclosure of their, their family's, their clients', or patients' PHI. PMID:20190057

  20. 26 CFR 301.6652-1 - Failure to file certain information returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...), relating to information returns with respect to remuneration of certain crew members defined in section... by fishing boat operators with respect to remuneration of certain crew members, within the time... prescribed if it is established to the satisfaction of the district director or the director of the Internal...

  1. 75 FR 35843 - Proposed Extension of Information Collection Request Submitted for Public Comment; Form 5500...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-23

    ... welfare plans (collectively referred to as employee benefit plans) to file returns or reports annually... DEPARTMENT OF LABOR Employee Benefits Security Administration Proposed Extension of Information Collection Request Submitted for Public Comment; Form 5500, Annual Return/Report of Employee Benefit Plan...

  2. 77 FR 47929 - Privacy Act of 1974, as Amended; System of Records Notice

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-10

    ...--Taxpayer Delinquent Accounts Files IRS 26.020--Taxpayer Delinquency Investigation Files IRS 26.021...--Individual Income Tax Returns, Statistics of Income IRS 90.001 Chief Counsel Management Information System...

  3. 75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

    ... 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic... for ``specified tax return preparers,'' generally tax return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns...

  4. 76 FR 20448 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-12

    ... approved collection. Title: Bond Tax Credit. Form: 1097-BTC. Abstract: This is an information return for... will send Form 1097-BTC to the bond holders quarterly and file the return with the IRS annually...

  5. 76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-30

    ... Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media AGENCY... regulations on the requirement for ``specified tax return preparers'' to file individual income tax returns.... These regulations provide guidance to specified tax return preparers who prepare and file individual...

  6. 26 CFR 1.355-5 - Records to be kept and information to be filed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Records to be kept and information to be filed. (a) Distributing corporation—(1) In general. Every corporation that makes a distribution (the distributing corporation) of stock or securities of a controlled... (IF ANY) OF TAXPAYER], A DISTRIBUTING CORPORATION,” on or with its return for the year of the...

  7. 26 CFR 31.6051-2 - Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Social Security Administration copy of each Form W-2 required under § 31.6051-1 to be furnished by the... shall together constitute an information return to be filed with the Social Security Administration... shall consist of magnetic tape (or other approved media) containing all information required to be on...

  8. 26 CFR 31.6051-2 - Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Social Security Administration copy of each Form W-2 required under § 31.6051-1 to be furnished by the... shall together constitute an information return to be filed with the Social Security Administration... shall consist of magnetic tape (or other approved media) containing all information required to be on...

  9. 26 CFR 31.6051-2 - Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Social Security Administration copy of each Form W-2 required under § 31.6051-1 to be furnished by the... shall together constitute an information return to be filed with the Social Security Administration... shall consist of magnetic tape (or other approved media) containing all information required to be on...

  10. 26 CFR 31.6051-2 - Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Social Security Administration copy of each Form W-2 required under § 31.6051-1 to be furnished by the... shall together constitute an information return to be filed with the Social Security Administration... shall consist of magnetic tape (or other approved media) containing all information required to be on...

  11. 26 CFR 31.6051-2 - Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Social Security Administration copy of each Form W-2 required under § 31.6051-1 to be furnished by the... shall together constitute an information return to be filed with the Social Security Administration... shall consist of magnetic tape (or other approved media) containing all information required to be on...

  12. 19 CFR 351.302 - Extension of time limits; return of untimely filed or unsolicited material.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Unsolicited questionnaire responses, except as provided under § 351.204(d)(2). (2) The Secretary will return such information, argument, or other material, or unsolicited questionnaire response with, to the...

  13. 26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... returns of tax-exempt organizations. (a) In general. Except as otherwise provided in this section, if a tax-exempt organization (as defined in paragraph (b)(1) of this section) filed an application for...

  14. 26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... returns of tax-exempt organizations. (a) In general. Except as otherwise provided in this section, if a tax-exempt organization (as defined in paragraph (b)(1) of this section) filed an application for...

  15. 26 CFR 1.6039-2 - Statements to persons with respect to whom information is reported.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6039-2 Statements... incentive stock options under section 6039(b). (1) Every corporation filing a return under § 1.6039-1(a... to any person must be furnished to such person on Form 3921, Exercise of an Incentive Stock Option...

  16. 27 CFR 70.222 - Time return deemed filed for purposes of determining limitations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... return deemed filed for purposes of determining limitations. (a) Early Return. Any return filed prior to the last day prescribed by law or regulations for the filing thereof (determined without regard to any...

  17. 27 CFR 70.222 - Time return deemed filed for purposes of determining limitations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... return deemed filed for purposes of determining limitations. (a) Early Return. Any return filed prior to the last day prescribed by law or regulations for the filing thereof (determined without regard to any...

  18. 27 CFR 70.222 - Time return deemed filed for purposes of determining limitations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... return deemed filed for purposes of determining limitations. (a) Early Return. Any return filed prior to the last day prescribed by law or regulations for the filing thereof (determined without regard to any...

  19. 27 CFR 70.222 - Time return deemed filed for purposes of determining limitations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... return deemed filed for purposes of determining limitations. (a) Early Return. Any return filed prior to the last day prescribed by law or regulations for the filing thereof (determined without regard to any...

  20. 27 CFR 70.222 - Time return deemed filed for purposes of determining limitations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... return deemed filed for purposes of determining limitations. (a) Early Return. Any return filed prior to the last day prescribed by law or regulations for the filing thereof (determined without regard to any...

  1. 78 FR 58605 - Proposed Collection; Comment Request for Form 8453-EMP, Form 8453-F, Form 8453-FE, Form 8879-F...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-24

    ... Declaration and Signature for Electronic and Magnetic Made Filing; Form 8453-FE, U.S. Estate or Trust... information or copies of the form and instructions should be directed to Gerald J. Shields, Internal Revenue....Shields@irs.gov . SUPPLEMENTARY INFORMATION: Title: Employment Tax Declaration for an IRS e-file Return...

  2. 78 FR 79650 - Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-31

    ...In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Department of the Treasury (Treasury Department) are issuing temporary regulations that provide guidance on determining the ownership of a passive foreign investment company (PFIC), the annual filing requirements for shareholders of PFICs, and an exclusion from certain filing requirement for shareholders that constructively own interests in certain foreign corporations. The temporary regulations primarily affect shareholders of PFICs that do not currently file Form 8621, ``Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund'', with respect to their PFIC interests. The temporary regulations also affect certain shareholders that rely on a constructive ownership exception to the requirement to file Form 5471, ``Information Return of U.S. Persons with Respect to Certain Foreign Corporations.'' The text of those temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations.

  3. 26 CFR 301.6075-1 - Time for filing estate and gift tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Time for filing estate and gift tax returns... Records § 301.6075-1 Time for filing estate and gift tax returns. For provisions relating to time for filing estate tax returns and gift tax returns, see § 20.6075-1 of this chapter (Estate Tax Regulations...

  4. 15 CFR Appendix F to Part 30 - FTR to FTSR Concordance

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., aircraft, cargo vans, and other carriers and containers 30.33 Vessels, planes, cargo vans, and other carriers and containers sold foreign. 30.27 Return of exported cargo to the United States prior to reaching...(d) Electronic Export Information filing standards. 30.5(e) Monitoring the filing of Electronic...

  5. 15 CFR Appendix F to Part 30 - FTR to FTSR Concordance

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., aircraft, cargo vans, and other carriers and containers 30.33 Vessels, planes, cargo vans, and other carriers and containers sold foreign. 30.27 Return of exported cargo to the United States prior to reaching...(d) Electronic Export Information filing standards. 30.5(e) Monitoring the filing of Electronic...

  6. 15 CFR Appendix F to Part 30 - FTR to FTSR Concordance

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., aircraft, cargo vans, and other carriers and containers 30.33 Vessels, planes, cargo vans, and other carriers and containers sold foreign. 30.27 Return of exported cargo to the United States prior to reaching...(d) Electronic Export Information filing standards. 30.5(e) Monitoring the filing of Electronic...

  7. 15 CFR Appendix F to Part 30 - FTR to FTSR Concordance

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., aircraft, cargo vans, and other carriers and containers 30.33 Vessels, planes, cargo vans, and other carriers and containers sold foreign. 30.27 Return of exported cargo to the United States prior to reaching...(d) Electronic Export Information filing standards. 30.5(e) Monitoring the filing of Electronic...

  8. 75 FR 65708 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-26

    ... Director. Section 1.6072(b), (c), (d), and (e) of the IRC deals with the filing dates of certain corporate... information is used to insure timely filing of corporate income tax returns. Respondents: Individuals or... change their methods of accounting for the capitalization of interest. Respondents: Individuals or...

  9. 78 FR 20175 - Proposed Collection; Comment Request for Information Collection tools.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-03

    ... Form 8879-PE, IRS e-file Signature Authorization for Form 1065; Revenue Procedure 2009-32, Reliance... e-file Signature Authorization for Form 1065. OMB Number: 1545-2042. Form Number: 8879-PE. Abstract... personal identification number (PIN) to electronically sign a partnership's electronic income tax return...

  10. 26 CFR 1.6033-4 - Required use of magnetic media for returns by organizations required to file returns under...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for returns by... Returns § 1.6033-4 Required use of magnetic media for returns by organizations required to file returns under section 6033. The return of an organization that is required to be filed on magnetic media under...

  11. 75 FR 49025 - Proposed Collection; Comment Request for Form 1120-L

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-12

    ... Form 1120-L, U.S. Life Insurance Company Income Tax Return. DATES: Written comments should be received....gov . SUPPLEMENTARY INFORMATION: Title: U.S. Life Insurance Company Income Tax Return. OMB Number: 1545-0128. Form Number: 1120-L. Abstract: Life insurance companies are required to file an annual...

  12. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

  13. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

  14. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

  15. 26 CFR 1.1502-75 - Filing of consolidated returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... first consolidated return year. A group which did not file a consolidated return for the immediately... regulations under section 1502. If a group wishes to exercise its privilege of filing a consolidated return... withdrawn after such last day (but the group may change the basis of its return at any time prior to such...

  16. 26 CFR 1.1502-75 - Filing of consolidated returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... first consolidated return year. A group which did not file a consolidated return for the immediately... regulations under section 1502. If a group wishes to exercise its privilege of filing a consolidated return... withdrawn after such last day (but the group may change the basis of its return at any time prior to such...

  17. 26 CFR 1.1502-75 - Filing of consolidated returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... first consolidated return year. A group which did not file a consolidated return for the immediately... regulations under section 1502. If a group wishes to exercise its privilege of filing a consolidated return... withdrawn after such last day (but the group may change the basis of its return at any time prior to such...

  18. 26 CFR 1.1502-75 - Filing of consolidated returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... first consolidated return year. A group which did not file a consolidated return for the immediately... regulations under section 1502. If a group wishes to exercise its privilege of filing a consolidated return... withdrawn after such last day (but the group may change the basis of its return at any time prior to such...

  19. 32 CFR 1653.4 - File to be returned after appeal to the President is decided.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... SELECTIVE SERVICE SYSTEM APPEAL TO THE PRESIDENT § 1653.4 File to be returned after appeal to the President is decided. When the appeal to the President has been decided, the file shall be returned as... 32 National Defense 6 2011-07-01 2011-07-01 false File to be returned after appeal to the...

  20. 76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-22

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9518] RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media... who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3...

  1. 7 CFR 47.6 - Formal complaints.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... first amendment or subsequent to the filing of an answer by the respondent may be made only with leave... United States, complainant shall first file a bond in double the amount of the claim either with a surety... shall return it and inform the complainant of the deficiencies therein. (d) Amendments. At any time...

  2. 7 CFR 47.6 - Formal complaints.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... first amendment or subsequent to the filing of an answer by the respondent may be made only with leave... United States, complainant shall first file a bond in double the amount of the claim either with a surety... shall return it and inform the complainant of the deficiencies therein. (d) Amendments. At any time...

  3. 7 CFR 47.6 - Formal complaints.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... first amendment or subsequent to the filing of an answer by the respondent may be made only with leave... United States, complainant shall first file a bond in double the amount of the claim either with a surety... shall return it and inform the complainant of the deficiencies therein. (d) Amendments. At any time...

  4. 7 CFR 47.6 - Formal complaints.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... first amendment or subsequent to the filing of an answer by the respondent may be made only with leave... United States, complainant shall first file a bond in double the amount of the claim either with a surety... shall return it and inform the complainant of the deficiencies therein. (d) Amendments. At any time...

  5. 7 CFR 47.6 - Formal complaints.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... first amendment or subsequent to the filing of an answer by the respondent may be made only with leave... United States, complainant shall first file a bond in double the amount of the claim either with a surety... shall return it and inform the complainant of the deficiencies therein. (d) Amendments. At any time...

  6. 76 FR 44656 - Proposed Collection; Comment Request for Revenue Procedure(s)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-26

    ... disaffililiation and procedure to eliminate impediments to e-filing consolidated returns and reduce reporting... Eliminate Impediments to E-Filing Consolidated Returns and Reduce Reporting Requirements. OMB Number: 1545... eliminate impediments to the electronic filing of Federal income tax returns (e- filing) and to reduce the...

  7. 26 CFR 1.338-10 - Filing of returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable... section, any deemed sale tax consequences are reported on the final return of old target filed for old...

  8. 26 CFR 1.338-10 - Filing of returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable..., any deemed sale tax consequences are reported on the final return of old target filed for old target's...

  9. 26 CFR 1.338-10 - Filing of returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable... section, any deemed sale tax consequences are reported on the final return of old target filed for old...

  10. 26 CFR 1.338-10 - Filing of returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable..., any deemed sale tax consequences are reported on the final return of old target filed for old target's...

  11. 26 CFR 1.338-10 - Filing of returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable... section, any deemed sale tax consequences are reported on the final return of old target filed for old...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 27 CFR 70.264 - Time return deemed filed and tax considered paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... under this section the last day prescribed for filing a return or paying any tax. (26 U.S.C. 6513) [T.D... return filed before the last day prescribed by law or regulations for the filing thereof shall be considered as filed on such last day. For purposes of section 6511(b) (2) and (c), payment of any portion of...

  19. 26 CFR 1.6091-3 - Filing certain international income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporations which claim the benefits of section 941 (relating to the special deduction for China Trade Act... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Filing certain international income tax returns... certain international income tax returns. The following income tax returns shall be filed as directed in...

  20. 26 CFR 1.6033-6 - Notification requirement for entities not required to file an annual information return under...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... paragraph, every organization exempt from taxation under section 501(a) that is not required to file a... electronic notification. (1) An organization exempt from taxation under section 501(a) that is required to... prescribed by the Internal Revenue Service for that purpose. (2) An organization exempt from taxation under...

  1. 26 CFR 1.6033-6 - Notification requirement for entities not required to file an annual information return under...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... paragraph, every organization exempt from taxation under section 501(a) that is not required to file a... electronic notification. (1) An organization exempt from taxation under section 501(a) that is required to... prescribed by the Internal Revenue Service for that purpose. (2) An organization exempt from taxation under...

  2. 26 CFR 1.6033-6 - Notification requirement for entities not required to file an annual information return under...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... paragraph, every organization exempt from taxation under section 501(a) that is not required to file a... electronic notification. (1) An organization exempt from taxation under section 501(a) that is required to... prescribed by the Internal Revenue Service for that purpose. (2) An organization exempt from taxation under...

  3. 26 CFR 1.6033-6 - Notification requirement for entities not required to file an annual information return under...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... paragraph, every organization exempt from taxation under section 501(a) that is not required to file a... electronic notification. (1) An organization exempt from taxation under section 501(a) that is required to... prescribed by the Internal Revenue Service for that purpose. (2) An organization exempt from taxation under...

  4. 75 FR 47894 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-09

    ... accounting for a dual consolidated loss where the dual resident corporation files a consolidated return... information unless the collection of information displays a valid OMB control number. Books or records... for the proper performance of the functions of the agency, including whether the information shall...

  5. 26 CFR 301.6110-6 - Written determinations issued in response to requests submitted before November 1, 1976.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Written determinations issued in response to... Information and Returns Returns and Records § 301.6110-6 Written determinations issued in response to requests submitted before November 1, 1976. (a) Inspection of written determinations and background file documents—(1...

  6. 76 FR 76252 - Proposed Revision of Annual Information Return/Reports

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-06

    ...This document contains proposed revisions to the Form 5500 Annual Return/Report filed by administrators of employee benefit plans. The proposed revisions are intended to enhance the Department of Labor's ability to enforce the reporting requirements for multiple employer welfare arrangements (MEWAs) under Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA).

  7. 26 CFR 1.6151-1 - Time and place for paying tax shown on returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the internal revenue officer with whom the return is filed at the time fixed for filing the return... later than the date fixed for filing the return. (c) Date fixed for payment of tax. In any case in which... within a certain period, any reference in subtitle A or F of the Code to the date fixed for payment of...

  8. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

  9. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

  10. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

  11. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

  12. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

  13. 78 FR 53704 - Employee Retirement Benefit Plan Returns Required on Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-30

    ... at (202) 622-7180 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background Electronic filing of... Actuarial Information,'' and the Schedule MB, ``Multiemployer Defined Benefit Plan and Certain Money... its successor). (ii) Multiemployer and certain money purchase plans. For multiemployer and certain...

  14. 26 CFR 1.6046A-1 - Return requirement for United States persons who acquire or dispose of an interest in a foreign...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns... paragraph (b)(1) of this section) during the person's tax year, then, except as provided in paragraph (f) of... must file a separate Form 8865 for each foreign partnership. (b) Definitions—(1) Reportable event...

  15. 26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

  16. 26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

  17. 26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

  18. 26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

  19. 26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

  20. 26 CFR 1.1502-75 - Filing of consolidated returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the common parent, may for good cause shown grant permission to a group to discontinue filing... extensions of time) for the filing of the common parent's return. Such consolidated return may not be... the common parent corporation establishes to the satisfaction of the Commissioner that the failure of...

  1. Unraveling the new Form 990: implications for hospitals.

    PubMed

    Wright, Lorraine McClenny; Clancy, Tanisha; Smith, Pamela C

    2009-01-01

    This article examines the recent significant changes to the Form 990 information return for tax-exempt organizations. Specifically, we address those changes to the return that may impact the health care industry. The Internal Revenue Service (IRS) argues the redesign of the Form 990 is based on the following three principles: enhancing transparency, promoting tax compliance, and minimizing the burden on the filing organization. It has yet to be determined whether the significant reorganization of the informational return will benefit the stakeholders of the health care industry. We argue that these changes are a step in the right direction in providing necessary disclosure for policymakers and federal regulators.

  2. 27 CFR 25.164 - Quarterly and semimonthly returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

  3. 27 CFR 25.164 - Quarterly and semimonthly returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

  4. 27 CFR 25.164 - Quarterly and semimonthly returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

  5. 27 CFR 25.164 - Quarterly and semimonthly returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

  6. 27 CFR 25.164 - Quarterly and semimonthly returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

  7. 26 CFR 1.6046-3 - Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... must be filed in every such case regardless of: (1) The nature of the counsel or advice given, whether... persons) for whom, or on whose behalf, the aid, assistance, counsel, or advice was given; (2) The name and... return with respect to any advice given or information obtained through the relationship of attorney and...

  8. 26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...-electronic (paper) form. Submission of an individual income tax return by a tax return preparer or a... otherwise delivering of the paper individual income tax return to the IRS by the preparer, any member...) that states the taxpayer chooses to file the individual income tax return in paper format, and that the...

  9. Income Tax and the FAFSA for Unaccompanied Homeless Youth

    ERIC Educational Resources Information Center

    National Association for the Education of Homeless Children and Youth, 2009

    2009-01-01

    This two-page brief answers various questions about the relationship between the filing of tax returns and a youth's completion of the FAFSA. Questions answered include: How does a youth's decision to file a tax return affect the FAFSA?; Are youth required to file tax returns?; and What should an unaccompanied youth do if his/her parents claim…

  10. 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...

  11. 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...

  12. 26 CFR 1.6013-2 - Joint return after filing separate return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the case of a joint return made under section 6013(b), the period of limitations provided in sections... (c)(1) of this section, relating to the application of sections 6501 and 6651 with respect to a joint... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Joint return after filing separate return. 1...

  13. 76 FR 77672 - Employer's Annual Federal Tax Return and Modifications to the Deposit Rules

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-14

    ... file Forms 941, Form 944, and any related Spanish-language returns or returns for U.S. possessions... employers that file Spanish-language returns or returns for U.S. possessions. For tax year 2012 and later... o Empleador, which is the Spanish equivalent of Form 944. Employers in the United States in the Form...

  14. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be...

  15. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be...

  16. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be...

  17. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

  18. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

  19. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

  20. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

  1. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

  2. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... failure to file timely return. 1.547-5 Section 1.547-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No deduction...

  3. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... failure to file timely return. 1.547-5 Section 1.547-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No deduction...

  4. 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.

  5. 75 FR 76940 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-10

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG-100194-10] RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of...

  6. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  7. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return where last day...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... acts other than payment of tax or filing of any return where last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return where last day falls on Saturday, Sunday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  8. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  9. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  10. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  11. Halley's Comet - Canadian Observations and Reactions 1835-36 and 1910

    NASA Astrophysics Data System (ADS)

    Smith, J. A.

    1986-02-01

    The files of old newspapers provide a rich source of Canadian data about the past returns of Halley's comet. A description is presented of the 1835 - 36 and 1910 stories, editorials, advertisements, poems, and columns that are informative.

  12. 26 CFR 20.6018-2 - Returns; person required to file return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... executor or administrator shall file the return. If there is more than one executor or administrator, the return must be made jointly by all. If there is no executor or administrator appointed, qualified and... decedent situated in the United States is constituted an executor for purposes of the tax (see § 20.2203-1...

  13. 26 CFR 1.818-8 - Special rules relating to consolidated returns and certain capital losses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Special rules relating to consolidated returns... Special rules relating to consolidated returns and certain capital losses. Section 818(g) provides that, in the case of a life insurance company filing or required to file a consolidated return under...

  14. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Automatic extension of time to file Real Estate... Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit (REMIC...

  15. 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.

  16. 26 CFR 25.6075-1 - Returns, time for filing gift tax returns for gifts made after December 31, 1981.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Returns, time for filing gift tax returns for gifts made after December 31, 1981. 25.6075-1 Section 25.6075-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER...

  17. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit...

  18. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit...

  19. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit...

  20. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit...

  1. 76 FR 9406 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-17

    ... Required to File Individual Income Tax Returns Using Magnetic Media--Taxpayer Choice Statements. DATES... Required to File Individual Income Tax Returns Using Magnetic Media--Taxpayer Choice Statements OMB Number... individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue...

  2. 26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... individual income tax returns using magnetic media. 301.6011-7 Section 301.6011-7 Internal Revenue INTERNAL... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For purposes of this section, the term magnetic media has the same meaning as in § 301.6011-2(a)(1). (2...

  3. 26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... individual income tax returns using magnetic media. 301.6011-7 Section 301.6011-7 Internal Revenue INTERNAL... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For purposes of this section, the term magnetic media has the same meaning as in § 301.6011-2(a)(1). (2...

  4. 26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... individual income tax returns using magnetic media. 301.6011-7 Section 301.6011-7 Internal Revenue INTERNAL... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For purposes of this section, the term magnetic media has the same meaning as in § 301.6011-2(a)(1). (2...

  5. 26 CFR 1.6045-2T - Furnishing statement required with respect to certain substitute payments (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)-(g)(1) [Reserved] For further guidance, see § 1.6045-2 (a) through (g)(1). (g)(2) Use of magnetic... rules relating to filing information returns on magnetic media and for rules relating to waivers granted...

  6. 78 FR 26404 - New Competitive Product

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-06

    ... Product AGENCY: Postal Regulatory Commission. ACTION: Notice. SUMMARY: The Commission is noticing a recent... product list. This notice informs the public of the filing, invites public comment, and takes other... the competitive product list.\\1\\ The Postal Service asserts that Parcel Return Service Contract 4 is a...

  7. 26 CFR 1.6045-5 - Information reporting on payments to attorneys.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) and (f), P must file an information return with respect to C for the $300,000. Example 4. Check made.... One check—joint payees—taxable to claimant. Employee C, who sues employer P for back wages, is represented by attorney A. P settles the suit for $300,000. The $300,000 represents taxable wages to C under...

  8. FRS Geospatial Return File Format

    EPA Pesticide Factsheets

    The Geospatial Return File Format describes format that needs to be used to submit latitude and longitude coordinates for use in Envirofacts mapping applications. These coordinates are stored in the Geospatail Reference Tables.

  9. 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

  10. 26 CFR 1.542-4 - Corporations filing consolidated returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations filing consolidated returns. 1.542...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

  11. 26 CFR 1.542-4 - Corporations filing consolidated returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

  12. 26 CFR 1.542-4 - Corporations filing consolidated returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Corporations filing consolidated returns. 1.542...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

  13. 26 CFR 1.542-4 - Corporations filing consolidated returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

  14. 26 CFR 1.542-4 - Corporations filing consolidated returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

  15. 27 CFR 53.153 - Time for filing returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and Other Administrative Provisions of Special Application to Manufacturers Taxes § 53.153 Time for... period. (b) Monthly, semimonthly and annual returns—(1) Monthly returns. Each return required to be made under § 53.151(b) for a monthly period shall be filed not later than the 15th day of the month following...

  16. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

  17. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

  18. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

  19. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

  20. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

  1. 28 CFR 542.14 - Initial filing.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... place a single complaint or a reasonable number of closely related issues on the form. If the inmate includes on a single form multiple unrelated issues, the submission shall be rejected and returned without... of informal resolution and submission of a formal written Administrative Remedy Request, on the...

  2. 26 CFR 1.280C-4 - Credit for increasing research activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the due date (including extensions) for filing the return is on or before March 4, 1990, the election... filed on or before March 3, 1990. (2) Taxpayers who made an election under former section 41(h). If a... not filed an amended return on or before March 3, 1990 claiming the full credit allowable under...

  3. 78 FR 49700 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-15

    ... health needs assessment requirements for any taxable year to file Form 4720, ``Return of Certain Excise... imposed by section 4959 for failure to meet the community health needs assessment requirements of section... Executive Order 12866, as supplemented by Executive Order 13563. Therefore, a regulatory assessment is not...

  4. 26 CFR 1.1081-11 - Records to be kept and information to be filed with returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., determined immediately before the exchange, of any stock or securities transferred by the significant holder... or exchange, of the stock, securities or other property (including money) received by the significant... the distribution or exchange, of the stock, securities, or other property (including money...

  5. 75 FR 60371 - Requirements of a Statement Disclosing Uncertain Tax Positions; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-30

    ... Requirements of a Statement Disclosing Uncertain Tax Positions; Correction AGENCY: Internal Revenue Service... the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS. FOR FURTHER INFORMATION CONTACT: Kathryn Zuba, (202) 622-3400 (not...

  6. 76 FR 33997 - Requirements for Taxpayers Filing Form 5472

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-10

    ... Services and Enforcement. Emily S. McMahon, Acting Assistant Secretary for the Treasury (Tax Policy). [FR... requirement for Form 5472, ``Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.'' The temporary regulations affect certain 25-percent foreign...

  7. 26 CFR 1.6109-1 - Identifying numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Identifying numbers. 1.6109-1 Section 1.6109-1...) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.6109-1 Identifying numbers. (a) Information to be... numbers with respect to returns, statements, and other documents which must be filed after April 15, 1974...

  8. 26 CFR 1.6109-1 - Identifying numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Identifying numbers. 1.6109-1 Section 1.6109-1...) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.6109-1 Identifying numbers. (a) Information to be... numbers with respect to returns, statements, and other documents which must be filed after April 15, 1974...

  9. 26 CFR 1.6109-1 - Identifying numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Identifying numbers. 1.6109-1 Section 1.6109-1...) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.6109-1 Identifying numbers. (a) Information to be... numbers with respect to returns, statements, and other documents which must be filed after April 15, 1974...

  10. 26 CFR 1.6109-1 - Identifying numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Identifying numbers. 1.6109-1 Section 1.6109-1...) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.6109-1 Identifying numbers. (a) Information to be... numbers with respect to returns, statements, and other documents which must be filed after April 15, 1974...

  11. 75 FR 38176 - Proposed Collection; Comment Request for Form 8874-B

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-01

    ... Form 8874-B, Notice of Recapture Event for New Markets Credit. DATES: Written comments should be... [email protected] . SUPPLEMENTARY INFORMATION: Title: Notice of Recapture Event for New Markets Credit Credit. OMB Number: 1545-2066. Form Number: 8874-B. Abstract: New modernized e-file return for...

  12. 76 FR 34807 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-14

    ... limitations on net operating loss carry-forwards and certain built-in losses and credit following an ownership... . SUPPLEMENTARY INFORMATION: Title: Limitations on Net Operating Loss Carryforwards and Certain Built-in Losses... to corporations that file consolidated income tax returns. Section 382 limits the amount of income...

  13. 76 FR 78081 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-15

    ... examination of returns filed by tipped employees large food or beverage establishments are required to report annually information concerning food or beverage operations receipts, tips, reported by employees, and in... Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995...

  14. 27 CFR 46.107 - Penalty for failure to file return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... before the date for filing prescribed in § 46.103 must pay, in addition to the tax, a delinquency penalty....109). The delinquency penalty for failure to file the return on or before the last date prescribed... during which the delinquency continues, but not more than 25 percent in the aggregate. (b) Failure to pay...

  15. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for corporate... Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in accordance with...

  16. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

  17. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

  18. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

  19. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

  20. 26 CFR 301.6402-7 - Claims for refund and applications for tentative carryback adjustments involving consolidated...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue Service as agent under paragraph (c)(1)(iii) of this section. (e) Filing requirements of... fiduciary in conjunction with the filing of a claim for refund under paragraph (e)(1).The return must be...— (i) Of the loss year group (if any) for purposes of filing a consolidated return for the loss year...

  1. The NOGAPS Ten Year AMIP Integration

    DTIC Science & Technology

    1993-10-01

    problems with open) c C c character*54 file character*48 fitnmai character*8 status character*6 ctau c logical lex,opn,iread c Lenr = 8*(2.len) if(itype.ne...return endi f c endi f c open(unit~iun,file~file,access=’direct’,form~’unformattedI *, recl= lenr ,status=status) C if(msg.tt.2) return c print 100...status(1:3),fiLnam,iun, Lenr 100 format(lx,a3,lx,a54,1 opened as unit=’,i3,’ : Lenr =’,i9,’ bytes ’) return end subroutine nfread(fnam,msg,itype,istrt,nrec

  2. FORTRAN Programs for Aerodynamic Analyses on the Microvax/2000 CAD CAE Workstation

    DTIC Science & Technology

    1988-09-01

    file exists, you must compile the program by typing, FOR DUBLET [Returni The next step is to link the program by entering, LINK DUBLET [Return] The...files DUBLET.EXE and DUBLET.OBJ will now exist and you will be able to run the program. Running the Program To run the program, type DUBLET [Return...by entering 0.1 [Return] Now enter the number of intervals you desire the doublet distribution to have by enter- ing 10 [Return] The screen should now

  3. 26 CFR 1.1502-15A - Limitations on the allowance of built-in deductions for consolidated return years beginning...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... parent of a group filing consolidated returns on the basis of a calendar year and that P purchases all of... with an adjusted basis of $100 and a fair market value of $50. If the group files a consolidated return... depreciable asset and is not sold by S, depreciation deductions attributable to the $50 difference between...

  4. 26 CFR 1.6050H-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 1989. (i) Failure to file return or to furnish statement. (ii) Failure to furnish TIN. (iii) Failure to...) Failure to furnish TIN. (iii) Failure to include correct information. (f) Requirement to request and to obtain TIN. (1) In general. (2) Manner of requesting TIN. (g) Effective date. (1) In general. (2) Points...

  5. 26 CFR 1.6050H-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., 1989. (i) Failure to file return or to furnish statement. (ii) Failure to furnish TIN. (iii) Failure to...) Failure to furnish TIN. (iii) Failure to include correct information. (f) Requirement to request and to obtain TIN. (1) In general. (2) Manner of requesting TIN. (g) Effective date. (1) In general. (2) Points...

  6. 26 CFR 1.6050H-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., 1989. (i) Failure to file return or to furnish statement. (ii) Failure to furnish TIN. (iii) Failure to...) Failure to furnish TIN. (iii) Failure to include correct information. (f) Requirement to request and to obtain TIN. (1) In general. (2) Manner of requesting TIN. (g) Effective date. (1) In general. (2) Points...

  7. 26 CFR 1.6050H-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., 1989. (i) Failure to file return or to furnish statement. (ii) Failure to furnish TIN. (iii) Failure to...) Failure to furnish TIN. (iii) Failure to include correct information. (f) Requirement to request and to obtain TIN. (1) In general. (2) Manner of requesting TIN. (g) Effective date. (1) In general. (2) Points...

  8. 26 CFR 1.6050H-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., 1989. (i) Failure to file return or to furnish statement. (ii) Failure to furnish TIN. (iii) Failure to...) Failure to furnish TIN. (iii) Failure to include correct information. (f) Requirement to request and to obtain TIN. (1) In general. (2) Manner of requesting TIN. (g) Effective date. (1) In general. (2) Points...

  9. The Annual Condition of Iowa's Community Colleges, 2015

    ERIC Educational Resources Information Center

    Bassis, Vladimir, Comp.; Burroughs, Monte, Comp.; Burrows, Barbara, Comp.; Gard, Lisa, Comp.; Harris, Alex, Comp.; Nissen, Paula, Comp.; St Clair, Eric, Comp.

    2015-01-01

    Data reported in the Condition Report comes primarily from each of Iowa's 15 community colleges, transmitted each fall to the division's Management Information System (MIS). Upon receipt, division staff review the data for discrepancies and return summary reports to the colleges to confirm accuracy. After confirmation, data files are aggregated…

  10. Family Child Care Tax Workbook. Redleaf Press Business Series.

    ERIC Educational Resources Information Center

    Copeland, Tom

    This workbook presents information to assist taxpayers in completing their 1996 federal income tax forms for their family child care business and is designed to be used in conjunction with "The Basic Guide to Family Child Care Record Keeping." Procedures prior to filing the tax return are discussed and calculation of the time-space…

  11. 26 CFR 157.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement factoring transaction. (b) Returns relating...

  12. 78 FR 76529 - Members of a Family for Purpose of Filing CBP Family Declaration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-18

    ...This final rule affects persons eligible to file a single customs declaration. The final rule expands the definitions of family members residing in one household. As a result of this expansion, more U.S. returning resident and non-resident visitor families will be eligible to file a single customs declaration, and correspondingly, more U.S. returning resident family members may group their personal duty exemptions.

  13. 26 CFR 40.6071(a)-3 - Time for an eligible air carrier to file a return for the third calendar quarter of 2001.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... business of transporting (for hire) persons by air if such transportation is available to the general... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Time for an eligible air carrier to file a... PROCEDURAL REGULATIONS § 40.6071(a)-3 Time for an eligible air carrier to file a return for the third...

  14. 27 CFR 40.355 - Return of manufacturer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.355 Return of manufacturer. (a) Requirement for filing. A manufacturer of cigarette papers and tubes shall file, for each factory...

  15. 27 CFR 40.355 - Return of manufacturer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.355 Return of manufacturer. (a) Requirement for filing. A manufacturer of cigarette papers and tubes shall file, for each factory...

  16. 27 CFR 40.355 - Return of manufacturer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.355 Return of manufacturer. (a) Requirement for filing. A manufacturer of cigarette papers and tubes shall file, for each factory...

  17. 27 CFR 40.355 - Return of manufacturer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.355 Return of manufacturer. (a) Requirement for filing. A manufacturer of cigarette papers and tubes shall file, for each factory...

  18. 27 CFR 40.355 - Return of manufacturer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Taxes § 40.355 Return of manufacturer. (a) Requirement for filing. A manufacturer of cigarette papers and tubes shall file, for each factory...

  19. 29 CFR 2200.70 - Exhibits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION RULES OF PROCEDURE Hearings... separate file designated for rejected exhibits. (e) Return of physical exhibits. A party may on motion request the return of a physical exhibit within 30 days after expiration of the time for filing a petition...

  20. 26 CFR 1.6072-2 - Time for filing returns of corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... filed on or before the 15th day of the 9th month following the close of the taxable year. For the rule that a DISC may not have an extension of time in which to file such return, see §§ 1.6071-1(b), 1.6081.... 7244, 37 FR 28897, Dec. 30, 1972; T.D. 7533, 43 FR 6604, Feb. 15, 1978; T.D. 7896, 48 FR 23818, May 27...

  1. 26 CFR 1.6091-4 - Exceptional cases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Place for Filing Returns Or Other Documents § 1.6091-4 Exceptional cases. (a) Permission to... proper attachment to, or is, a return which the service center is expressly authorized to receive, such... corporation with its principal place of business in Greensboro, North Carolina, is required to file its Form...

  2. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

  3. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

  4. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

  5. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

  6. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

  7. 76 FR 28444 - Agency Information Collection Activities: Form G-884, Extension of a Currently Approved...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-17

    ... Original Documents; OMB Control No. 1615-0100. The Department of Homeland Security, U.S. Citizenship and...: Request for the Return of Original Documents. (3) Agency form number, if any, and the applicable component... person is eligible to obtain original document(s) contained in an alien file. (5) An estimate of the...

  8. 26 CFR 7.6039A-1 - Information regarding carryover basis property acquired from a decedent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 1976, the executor (as defined in section 2203) shall furnish to the Internal Revenue Service the... to carryover basis property, the executor must answer those questions. (2) If no estate tax return is... property, the executor must file the form prescribed by the Commissioner. This form may be attached to the...

  9. 26 CFR 1.368-3 - Records to be kept and information to be filed with returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... such parties; (2) The date of the reorganization; (3) The aggregate fair market value and basis, determined immediately before the exchange, of the assets, stock or securities of the target corporation... all of the parties to the reorganization; (2) The date of the reorganization; and (3) The fair market...

  10. 26 CFR 301.6091-1 - Place for filing returns and other documents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...: Members of the taxpayer's family, an employee of the taxpayer, the taxpayer's attorney, accountant, or tax... particular tax. Except as provided in paragraph (b) of this section, for provisions concerning the place for filing documents other than returns, see the regulations relating to the particular tax. (b) Exception...

  11. 26 CFR 1.199-2 - Wage limitation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... that W-2 wages must have been included in a return filed with the Social Security Administration (SSA... wages must be reported on return filed with the Social Security Administration—(i) In general. The term... setting forth the method that is used to calculate W-2 wages in case of a taxpayer with a short taxable...

  12. 50 CFR 296.5 - Instructions for filing claims.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... first returns to a port after discovering the damage or loss. Filing of a fifteen-day report must be... which the vessel first returns to a port after discovering the damage or loss. Satisfaction of the... Fisheries Service, 1315 East-West Highway, Silver Spring, MD 20910; telephone: (301) 713-2396. (3) Contents...

  13. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

  14. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

  15. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

  16. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

  17. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

  18. 26 CFR 54.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 4980B. (1) Due date for filing of return by employers or other persons responsible for benefits under a group health plan. If the person liable for the excise tax is an employer or other person responsible for providing or administering benefits under a group health plan (such as an insurer or a third...

  19. 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...

  20. 26 CFR 1.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Returns Or Statements § 1.6011-4 Requirement of statement disclosing participation in certain transactions... who is required to file a tax return must file within the time prescribed in paragraph (e) of this... transaction includes all of the factual elements relevant to the expected tax treatment of any investment...

  1. 26 CFR 1.4-3 - Husband and wife filing separate returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 1.4-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.4-3 Husband and wife filing separate returns. (a) In general. If the... each elect to pay the optional tax imposed under section 3 or neither may so elect. If the separate...

  2. 75 FR 5866 - Proposed Collection; Comment Request for Form 4768

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-04

    ...: Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer... 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes. DATES: Written comments should be received on or before April 5, 2010 to be...

  3. 26 CFR 31.6071(a)-1 - Time for filing returns and other documents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... prescribed due date falls on Saturday, Sunday, or a legal holiday, see the provisions of § 301.7503-1 of this... TAX AT SOURCE Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6071(a)-1 Time for filing returns and other...

  4. 26 CFR 20.6018-4 - Returns; documents to accompany the return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... inventory of property filed under the foreign death duty act; or, if no such inventory was filed, a... elects to have the estate valued at a date or dates subsequent to the time of the decedent's death, the... died on or before December 31, 1970) period which followed the decedent's death. If the court having...

  5. 26 CFR 20.6018-4 - Returns; documents to accompany the return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... inventory of property filed under the foreign death duty act; or, if no such inventory was filed, a... elects to have the estate valued at a date or dates subsequent to the time of the decedent's death, the... died on or before December 31, 1970) period which followed the decedent's death. If the court having...

  6. 26 CFR 20.6018-4 - Returns; documents to accompany the return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... inventory of property filed under the foreign death duty act; or, if no such inventory was filed, a... elects to have the estate valued at a date or dates subsequent to the time of the decedent's death, the... died on or before December 31, 1970) period which followed the decedent's death. If the court having...

  7. 26 CFR 20.6018-4 - Returns; documents to accompany the return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... inventory of property filed under the foreign death duty act; or, if no such inventory was filed, a... elects to have the estate valued at a date or dates subsequent to the time of the decedent's death, the... died on or before December 31, 1970) period which followed the decedent's death. If the court having...

  8. 26 CFR 20.6018-4 - Returns; documents to accompany the return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... inventory of property filed under the foreign death duty act; or, if no such inventory was filed, a... elects to have the estate valued at a date or dates subsequent to the time of the decedent's death, the... died on or before December 31, 1970) period which followed the decedent's death. If the court having...

  9. 75 FR 5863 - Proposed Collection; Comment Request for Forms 8453-C and 8453-I

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-04

    ... Form 8453-C, U.S. Corporation Income Tax Declaration for an IRS e-file Return and Form 8453-I, Foreign Corporation Income Tax Declaration for an IRS e-file Return. DATES: Written comments should be received on or before April 5, 2010 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph...

  10. 26 CFR 1.6072-1 - Time for filing returns of individuals, estates, and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... following the close of the 12-month period which began with the first day of the decedent's taxable year... trusts, and foreign trusts having an office or place of business in the United States (including unrelated business tax returns of such trusts referred to in section 511(b)(2)) shall be filed on or before...

  11. 8 CFR 1212.3 - Application for the exercise of discretion under former section 212(c).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... grounds a new application must be filed. (e) Filing or renewal of applications before an immigration judge... filing Form I-191, Application for Advance Permission to Return to Unrelinquished Domicile. (b) Filing of... of the Act, for at least seven consecutive years immediately preceding the filing of the application...

  12. 20 CFR 404.1249 - When and where to make deposits of contributions and to file contribution returns and wage...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When and where to make deposits of contributions and to file contribution returns and wage reports-for wages paid prior to 1987. 404.1249 Section 404.1249 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Coverage of Employees of...

  13. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

  14. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

  15. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

  16. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

  17. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

  18. 76 FR 4423 - Proposed Collection; Comment Request for Form 1040 and Schedules A, B, C, C-EZ, D, D-1, E, EIC, F...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-25

    ... assured of consideration. ADDRESSES: Direct all written comments to The OMB Unit, SE:W:CAR:MP:T:T:SP... through the use of automated collection techniques or other forms of information technology; and (e... Application for Automatic Extension of Time To File Individual U.S. Income Tax Return. 4868 SP Solicitud de Pr...

  19. Construction of a General Purpose Command Language for Use in Computer Dialog.

    DTIC Science & Technology

    1980-09-01

    Page 1 Skeletal Command Action File...............35 2 Sample from Cyber Action File.................36 3 Program MONITOR Structure Chart...return indicates subroutine call and no return Fig 3. Program MONITOR Structure Chart 48 IV. Validation The general purpose command language was...executive control of these functions, in C addition to its role as interpreter. C C The structure , concept, design, and implementation of program C

  20. 26 CFR 1.6081-5 - Extensions of time in the case of certain partnerships, corporations and U.S. citizens and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Extensions of time in the case of certain... Time for Filing Returns § 1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents. (a) An extension of time for filing returns of income and for paying...

  1. 26 CFR 1.1502-79A - Separate return years generally applicable for consolidated return years beginning before January...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... December 31, 1967. (ii) P, S, and T join in the filing of a consolidated return for 1968, which return... attributable to P and S. Even though S was not in existence in 1966, the portion attributable to S can be... return year and to the extent that it was absorbed in P's 1966 separate return year. The portion of the...

  2. 26 CFR 157.6091-1 - Place for filing returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... tax with respect to structured settlement factoring transactions) must be filed at the place specified...

  3. 26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., credit or abatement; determination of correct tax liability. 601.105 Section 601.105 Internal Revenue... abatement; determination of correct tax liability. (a) Processing of returns. When the returns are filed in... made for the payment of any additional tax so resulting, or refund is made of any overpayment. Returns...

  4. 26 CFR 301.6011-3 - Required use of magnetic media for partnership returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Required use of magnetic media for partnership... Returns and Records § 301.6011-3 Required use of magnetic media for partnership returns. (a) Partnership returns required on magnetic media. If a partnership with more than 100 partners is required to file a...

  5. 26 CFR 301.6011-3 - Required use of magnetic media for partnership returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Required use of magnetic media for partnership... Returns and Records § 301.6011-3 Required use of magnetic media for partnership returns. (a) Partnership returns required on magnetic media. If a partnership with more than 100 partners is required to file a...

  6. 26 CFR 301.6011-3 - Required use of magnetic media for partnership returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Required use of magnetic media for partnership... Returns and Records § 301.6011-3 Required use of magnetic media for partnership returns. (a) Partnership returns required on magnetic media. If a partnership with more than 100 partners is required to file a...

  7. 26 CFR 301.6011-3 - Required use of magnetic media for partnership returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Required use of magnetic media for partnership... Returns and Records § 301.6011-3 Required use of magnetic media for partnership returns. (a) Partnership returns required on magnetic media. If a partnership with more than 100 partners is required to file a...

  8. 26 CFR 301.6011-3 - Required use of magnetic media for partnership returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Required use of magnetic media for partnership... Returns and Records § 301.6011-3 Required use of magnetic media for partnership returns. (a) Partnership returns required on magnetic media. If a partnership with more than 100 partners is required to file a...

  9. 32 CFR 1653.3 - Review by the National Appeal Board.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... review the file to insure that no procedural errors have occurred during the history of the current claim. Files containing procedural errors will be returned to the board where the errors occurred for any additional processing necessary to correct such errors. (c) Files containing procedural errors that were not...

  10. 47 CFR 1.1113 - Filing locations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... returned to the applicant or filer. (c) Fees for applications and other filings pertaining to the Wireless Radio Services that are submitted electronically via ULS may be paid electronically or sent to the...

  11. 47 CFR 1.1113 - Filing locations.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... returned to the applicant or filer. (c) Fees for applications and other filings pertaining to the Wireless Radio Services that are submitted electronically via ULS may be paid electronically or sent to the...

  12. 47 CFR 1.1113 - Filing locations.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... returned to the applicant or filer. (c) Fees for applications and other filings pertaining to the Wireless Radio Services that are submitted electronically via ULS may be paid electronically or sent to the...

  13. Computerisation of diabetic clinic records.

    PubMed Central

    Watkins, G B; Sutcliffe, T; Pyke, D A; Watkins, P J

    1980-01-01

    A simple system for putting diabetic records on a computer file is achieved by using stationery that combines the usual handwritten records (not computerised) with the minimum of essential data suitable for punching on to computer tape. The record may be brought up to date at a selected time time interval. This simple, cheap system has been in use in a busy clinic for six years. The information on about 8000 diabetics now held in the computer file is used chiefly to help research by creating registers of patients with specified characteristics, such as treatment, heredity complications, and pregnancy. A complete up-to-date index of the entire clinic population is always available, and routine clinic statistics are returned every six months. PMID:7437814

  14. 26 CFR 31.6091-1 - Place for filing returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... with any person assigned the responsibility to receive returns in the local Internal Revenue Service office that serves the principal place of business or legal residence of such person. If such person has no principal place of business or legal residence in any internal revenue district, the return shall...

  15. 78 FR 63521 - Product Change-Parcel Select & Parcel Return Service Negotiated Service Agreement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-24

    ... POSTAL SERVICE Product Change--Parcel Select & Parcel Return Service Negotiated Service Agreement AGENCY: Postal Service TM . ACTION: Notice. SUMMARY: The Postal Service gives notice of filing a request... Request of the United States Postal Service to Add Parcel Select & Parcel Return Service Contract 5 to...

  16. 77 FR 28409 - Product Change-Parcel Select & Parcel Return Service Negotiated Service Agreement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-14

    ... POSTAL SERVICE Product Change--Parcel Select & Parcel Return Service Negotiated Service Agreement AGENCY: Postal Service\\TM\\. ACTION: Notice. SUMMARY: The Postal Service gives notice of filing a request... States Postal Service to Add Parcel Select & Parcel Return Service Contract 3 to Competitive Product List...

  17. 77 FR 37078 - Product Change-Parcel Select and Parcel Return Service Negotiated Service Agreement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-20

    ... POSTAL SERVICE Product Change--Parcel Select and Parcel Return Service Negotiated Service Agreement AGENCY: Postal Service TM . ACTION: Notice. SUMMARY: The Postal Service gives notice of filing a... Postal Service to Add Parcel Select & Parcel Return Service Contract 4 to Competitive Product List...

  18. The actions of the social insurance agency regarding long-term sickness absentees before and after a medical assessment--a study of 384 case files.

    PubMed

    Marklund, Staffan; Lundh, Göran; Gustafsson, Klas; Linder, Jürgen; Svedberg, Pia; Alexanderson, Kristina

    2015-01-01

    The purpose of this article is to investigate actions taken by the Social Insurance Agency (SIA) for long-term sickness absentees and possible associations of this with future sick leave or disability pension. For 384 long-term sickness absentees who had had a multidisciplinary medical assessment (MMA) during 2001-2006, three types of data were obtained: (1) case file information about SIA actions, (2) suggested rehabilitation measures from the MMA and (3) sickness absence and disability pension data. Most individuals had been subject to a range of actions by the SIA. Sixty percent had been invited to a coordination meeting, and half of those who assessed by the MMA for vocational rehabilitation were approved to get it by the SIA. Few SIA actions were associated with full or partial return to work. Although the studied individuals had been on sick leave for a long time, the number of SIA actions related to vocational rehabilitation was limited and came late in the sick-leave spell. The information from the MMA was often not used as a basis for further SIA action and seldom resulted in return to work. The positive MMA views on the potential of vocational rehabilitation were not met by SIA actions. Suggestions on vocational rehabilitation from a medical assessment was in many cases not used by the social insurance agency in relationship to long-term sickness absentees. Active rehabilitation measures by the social insurance agency were few and came late in the sickness absence process. Few of the activities taken by the social insurance agency enhanced return to work.

  19. 78 FR 10691 - Proposed Collection; Comment Request for the MeF letter

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-14

    ... MeF letter AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... the MeF letter, Mondernized e-File--Non-compliance with Mandate for Large Corporations to file... Number: MeF letter. Abstract: Service will contact those taxpayers who file paper income tax returns to...

  20. 5 CFR 293.405 - Disposition of records.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... RECORDS Employee Performance File System Records § 293.405 Disposition of records. (a) When the OPF of a..., employee performance files shall be forwarded to gaining agencies at the same time as the OPF (5 CFR 293... former employee returns to an agency, a new employee performance file will be created unless the prior...

  1. 5 CFR 293.405 - Disposition of records.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... RECORDS Employee Performance File System Records § 293.405 Disposition of records. (a) When the OPF of a..., employee performance files shall be forwarded to gaining agencies at the same time as the OPF (5 CFR 293... former employee returns to an agency, a new employee performance file will be created unless the prior...

  2. 5 CFR 293.405 - Disposition of records.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... RECORDS Employee Performance File System Records § 293.405 Disposition of records. (a) When the OPF of a..., employee performance files shall be forwarded to gaining agencies at the same time as the OPF (5 CFR 293... former employee returns to an agency, a new employee performance file will be created unless the prior...

  3. 5 CFR 293.405 - Disposition of records.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... RECORDS Employee Performance File System Records § 293.405 Disposition of records. (a) When the OPF of a..., employee performance files shall be forwarded to gaining agencies at the same time as the OPF (5 CFR 293... former employee returns to an agency, a new employee performance file will be created unless the prior...

  4. 5 CFR 293.405 - Disposition of records.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... RECORDS Employee Performance File System Records § 293.405 Disposition of records. (a) When the OPF of a..., employee performance files shall be forwarded to gaining agencies at the same time as the OPF (5 CFR 293... former employee returns to an agency, a new employee performance file will be created unless the prior...

  5. Federal Logistics Information System (FLIS) Procedures Manual, Volume 4. Item Identification.

    DTIC Science & Technology

    1995-01-01

    Functional I DRMS Defense Reutilization 1,15 Description and Marketing FDM Full Descriptive 2 Service Method (Item DPSC Defense Personnel 2,13,14...under DIC KRE, return code ment or segment mix of FLIS data. For interna- AU. tional cataloging, only one Output Data RequestV Code may be used per...Screening Results) with KMR (Matching NATO Maintenance and Supply Agency (NAMSA), Reference-Screening) and either KFC (File Data the custodian for control

  6. Examining the Return on Investment of a Security Information and Event Management Solution in a Notional Department of Defense Network Environment

    DTIC Science & Technology

    2013-06-01

    collection are the facts that devices the lack encryption or compression methods and that the log file must be saved on the host system prior to transfer...time. Statistical correlation utilizes numerical algorithms to detect deviations from normal event levels and other routine activities (Chuvakin...can also assist in detecting low volume threats. Although easy and logical to implement, the implementation of statistical correlation algorithms

  7. Tax-exempt hospitals and community benefits: a review of state reporting requirements.

    PubMed

    Hellinger, Fred Joseph

    2009-02-01

    In June 2007 the Internal Revenue Service proposed a major overhaul of its reporting requirements for tax-exempt hospitals and released draft Form 990 (the IRS form filed by tax-exempt organizations each year). In December 2007 the IRS promulgated the final Form 990 after incorporating some of the recommendations made in the almost seven hundred public comments on the discussion draft. One recommendation adopted in the final Form 990 is the postponement until tax year 2009 (returns filed in 2010) of the requirement for hospitals to submit detailed information on the percentage of total expenses attributable to charity care, unreimbursed Medicaid costs, and community-health improvement programs (the discussion draft required this information for tax year 2007). Although the IRS will not require tax-exempt hospitals to provide detailed information about community benefits until the 2009 tax year, sixteen states have laws requiring tax-exempt hospitals to enumerate the benefits that they provide to the community. Information about the impact of these laws on the provision of community benefits (e.g., charity and uncompensated care) is examined in this study whose primary purpose is to highlight information policy makers may glean from states that have adopted community-benefit reporting laws.

  8. 76 FR 36620 - Proposed Collection; Comment Request for Form 8453-F and Form 8879-F

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-22

    ... Filing and Form 8879-F, IRS e-file Signature Authorization for Form 1041. DATES: Written comments should... electronic or magnetic media transmission, will comprise the taxpayer's income tax return (Form 1041). Title: IRS e-file Signature Authorization for Form 1041. OMB Number: 1545-0967. Form Number: 8879-F. Abstract...

  9. 76 FR 591 - Determination of Reasonable Rates and Terms for Noncommercial Broadcasting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-05

    ... Participate, along with the $150 filing fee, may be delivered to the Copyright Royalty Board by either mail or...), Petitions to Participate, along with the $150 filing fee, must be addressed to: Copyright Royalty Board, P.O... to the ``Copyright Royalty Board.'' If a check received in payment of the filing fee is returned for...

  10. 77 FR 133 - Determination of Rates and Terms for Business Establishment Services

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-03

    ... filing fee, may be delivered to the Copyright Royalty Board by either mail or hand delivery. Petitions to... filing fee must be addressed to: Copyright Royalty Board, P.O. Box 70977, Washington, DC 20024-0977. If... Royalty Board.'' If a check received in payment of the filing fee is returned for lack of sufficient funds...

  11. 26 CFR 1.562-3 - Distributions by a member of an affiliated group.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Distributions by a member of an affiliated group. A personal holding company which files or is required to file a consolidated return with other members of an affiliated group may be required to file a separate personal holding company schedule by reason of the limitations and exceptions provided in section 542(b...

  12. 26 CFR 1.562-3 - Distributions by a member of an affiliated group.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Distributions by a member of an affiliated group. A personal holding company which files or is required to file a consolidated return with other members of an affiliated group may be required to file a separate personal holding company schedule by reason of the limitations and exceptions provided in section 542(b...

  13. 26 CFR 1.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax return preparer. The electronic portion of the return or claim for refund may be contained on a replica of an official form or on an unofficial form. On an unofficial form, however, data entries must reference the line numbers or descriptions on an official form. (3) For electronically filed Forms 1040EZ...

  14. 78 FR 79727 - Proposed Collection; Comment Request for Form 8453-EX

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-31

    ...The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8453-EX, Excise Tax Declaration for an IRS e-file Return.

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

    Barnette, Daniel W.

    eCo-PylotDB, written completely in Python, provides a script that parses incoming emails and prepares extracted data for submission to a database table. The script extracts the database server, the database table, the server password, and the server username all from the email address to which the email is sent. The database table is specified on the Subject line. Any text in the body of the email is extracted as user comments for the database table. Attached files are extracted as data files with each file submitted to a specified table field but in separate rows of the targeted database table.more » Other information such as sender, date, time, and machine from which the email was sent is extracted and submitted to the database table as well. An email is sent back to the user specifying whether the data from the initial email was accepted or rejected by the database server. If rejected, the return email includes details as to why.« less

  16. 75 FR 78160 - Requirement of a Statement Disclosing Uncertain Tax Positions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-15

    ... amendments to the Income Tax Regulations (26 CFR part 1) under section 6012 relating to the returns of income... every person liable for income tax to make the returns required by regulation. Section 6012 requires... corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the...

  17. 26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... transferor for which a gift tax return is not filed; or (ii) The inclusion ratio with respect to the trust, determined by reference to the transferor's gift tax return, is erroneous, the actual inclusion ratio being greater than the reported inclusion ratio. (iii) This paragraph (c)(3) does not apply if the trustee has...

  18. 26 CFR 1.1502-9A - Application of overall foreign loss recapture rules to corporations filing consolidated returns...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... on or before August 11, 1999. (2) In general. Affiliated group of corporations filing a consolidated... thereto. However, for taxable years prior to 1983, affiliated groups may have determined their overall... contained in §§ 1.904(f)-1 through 1.904(f)-6 are applicable to affiliated groups filing consolidated...

  19. Taxation of unmined minerals; Current developments in the Commonwealth of Kentucky

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

    Bremberg, B.P.

    1989-01-01

    This paper reports on the Kentucky Revenue Cabinet which began implementing its controversial unmined minerals tax program. The Revenue Cabinet should complete its first annual assessment under this program in December, 1989. The Revenue Cabinet's initial efforts to collect basic data concerning the Commonwealth's coal bearing lands has yielded data coverage for 5 million of Kentucky's 10 million acres of coal lands. Approximately 1000 detailed information returns have been filed. The returns will be used to help create an undeveloped mineral reserves inventory, determine mineral ownership, and value mineral reserves. This new program is run by the Revenue Cabinet's Mineralmore » Valuation Section, under the Division of Technical Support, Department of Property Taxation. It has been in business since September of 1988.« less

  20. 27 CFR 25.166 - Payment of reduced rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

  1. 27 CFR 25.166 - Payment of reduced rate of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

  2. 27 CFR 25.166 - Payment of reduced rate of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

  3. 27 CFR 25.166 - Payment of reduced rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

  4. 77 FR 58881 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change Relating...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-24

    ... return (before fees and expenses) of its target benchmark commodity or currency on a given day. The...% of the return (before fees and expenses) of its target benchmark commodity on a given day. The Bear... correlate positively to three times (300%) the daily return of a target benchmark, meaning a Leveraged Bull...

  5. 27 CFR 25.166 - Payment of reduced rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

  6. 26 CFR 1.645-1 - Election by certain revocable trusts to be treated as part of estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxpayer identification numbers (TINs) and the filing of a Form 1041, “U.S. Income Tax Return for Estates... for the combined electing trusts filing as an estate during the election period. (d) TIN and filing requirements for a QRT—(1) Obtaining a TIN. Regardless of whether there is an executor for a related estate and...

  7. Finding a Needle in a PCAP

    DTIC Science & Technology

    2015-01-27

    Separate from analysis Indexing: • Timestamp Files • BPF Filters • GUI tools • Splunk 5 YAF PCAP Features Rolling PCAP dump • Rotates files using time...PCAP file for each flow. • Use with BPF filters. 6 Gh0st Rat Investigation 7 Gh0st Chinese remote access Trojan Free source code Easy to modify...Merge PCAP files w/ mergecap PCAP Write a BPF filter that will return session Separate Flows TCPDUMP YAF 26 Questions? CERT NetSA tools website

  8. 76 FR 31016 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-27

    ... Fiduciary Relationship; Form 2120, Multiple Support Declaration; Form 2439, Notice to Shareholder of... document contains regulations designed to eliminate regulatory impediments to the electronic filing of Form 1040, U.S. Individual Income Tax Return. These regulations generally affect taxpayers who file Form...

  9. Semi-Automated Processing of Trajectory Simulator Output Files for Model Evaluation

    DTIC Science & Technology

    2018-01-01

    ARL-TR-8284 ● JAN 2018 US Army Research Laboratory Semi-Automated Processing of Trajectory Simulator Output Files for Model......Do not return it to the originator. ARL-TR-8284 ● JAN 2018 US Army Research Laboratory Semi-Automated Processing of Trajectory

  10. 26 CFR 1.545-1 - Definition.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... imposition of the personal holding company tax on a foreign corporation, resident or nonresident, which files..., which files no return, the undistributed personal holding company income shall be computed on the basis... TAXES (CONTINUED) Personal Holding Companies § 1.545-1 Definition. (a) Undistributed personal holding...

  11. 26 CFR 1.545-1 - Definition.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... imposition of the personal holding company tax on a foreign corporation, resident or nonresident, which files..., which files no return, the undistributed personal holding company income shall be computed on the basis... TAXES (CONTINUED) Personal Holding Companies § 1.545-1 Definition. (a) Undistributed personal holding...

  12. NGDS Data Archiver

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

    2013-08-01

    This is a Node.js command line utility for scraping XML metadata from CSW and WFS, downloading linkage data from CSW and WFS, pinging hosts and returning status codes, pinging data linkages and returning status codes, writing ping status to CSV files, and uploading data to Amazon S3.

  13. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for income tax... Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small business... media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

  14. The PeptideAtlas Project.

    PubMed

    Deutsch, Eric W

    2010-01-01

    PeptideAtlas is a multi-species compendium of peptides observed with tandem mass spectrometry methods. Raw mass spectrometer output files are collected from the community and reprocessed through a uniform analysis and validation pipeline that continues to advance. The results are loaded into a database and the information derived from the raw data is returned to the community via several web-based data exploration tools. The PeptideAtlas resource is useful for experiment planning, improving genome annotation, and other data mining projects. PeptideAtlas has become especially useful for planning targeted proteomics experiments.

  15. 76 FR 4244 - Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-25

    ... citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 2. Section... provided for returns filed under paragraph (c)(2)(ii) of this section, a return required under the rules of...

  16. 26 CFR 1.461-5 - Recurring item exception.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... reasonable accuracy; (ii) Economic performance with respect to the liability occurs on or before the earlier... economic performance occurs. (2) Amended returns. A taxpayer may file an amended return treating a liability as incurred under the recurring item exception for a taxable year if economic performance with...

  17. 26 CFR 1.267(f)-1 - Controlled groups.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... consolidated return principles. Under this section, S's loss or deduction from an intercompany sale is taken... controlled group and by disregarding whether any of the members join in filing consolidated returns. (2) S's... they remain in a controlled group relationship with each other. For example, corporations become...

  18. 47 CFR 1.1115 - Return or refund of charges.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Return or refund of charges. 1.1115 Section 1.1115 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Schedule of... is filed by an applicant who cannot fulfill a prescribed age requirement. (4) When the Commission...

  19. 30 CFR 44.6 - Service.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... RULES OF PRACTICE FOR PETITIONS FOR MODIFICATION OF MANDATORY SAFETY STANDARDS General § 44.6 Service..., the Office of the Solicitor, Department of Labor. (b) All documents filed subsequent to a petition for... a petition for modification under these rules shall file proof of service in the form of a return...

  20. 26 CFR 1.305-3 - Disproportionate distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Disproportionate distributions. 1.305-3 Section 1.305-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... filed with the Internal Revenue Service Center with which the income tax return was filed. (4) See § 1...

  1. 50 CFR 296.5 - Instructions for filing claims.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... loss including: (i) The date when the casualty was first discovered by the claimant, (ii) The water... losses are presumed to be qualified for compensation if certain requirements are satisfied. One... first returns to a port after discovering the damage or loss. Filing of a fifteen-day report must be...

  2. 76 FR 29013 - Change in Postal Prices

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-19

    ... POSTAL REGULATORY COMMISSION [Docket No. CP2009-61; Order No. 729] Change in Postal Prices AGENCY... Postal Service filed notice that prices under Parcel Select & Parcel Return Service Contract 2 filed in... approved by the Commission. Id. \\1\\ Notice of United States Postal Service of Change in Prices Pursuant to...

  3. 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...

  4. Volunteer Income Tax Assistance Programs and Taxpayer Actions to Improve Personal Finances

    ERIC Educational Resources Information Center

    Bobbitt, Erica; Bowen, Cathy F.; Kuleck, Robin L.; Taverno, Ronald

    2012-01-01

    The income tax-filing process creates teachable moments for learning about taxes and other financial matters. Educators and volunteers from Penn State Cooperative Extension helped taxpayers file 2008 returns under Volunteer Income Tax Assistance Program (VITA). Nearly 600 filers (588) completed and simultaneously received educational information…

  5. 76 FR 10258 - Amendments to Commission's Rules of Practice and Procedure

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-24

    ... date on which the pleading, document, or paper is physically delivered to the Commission by a party... chapter.) (h) Return of rejected filings. Any pleading, document, writing, or other paper submitted for... accompanied by a transmittal letter that identifies the filing as ``confidential'' and describes the nature...

  6. Magnetic Fields for All: The GPIPS Community Web-Access Portal

    NASA Astrophysics Data System (ADS)

    Carveth, Carol; Clemens, D. P.; Pinnick, A.; Pavel, M.; Jameson, K.; Taylor, B.

    2007-12-01

    The new GPIPS website portal provides community users with an intuitive and powerful interface to query the data products of the Galactic Plane Infrared Polarization Survey. The website, which was built using PHP for the front end and MySQL for the database back end, allows users to issue queries based on galactic or equatorial coordinates, GPIPS-specific identifiers, polarization information, magnitude information, and several other attributes. The returns are presented in HTML tables, with the added option of either downloading or being emailed an ASCII file including the same or more information from the database. Other functionalities of the website include providing details of the status of the Survey (which fields have been observed or are planned to be observed), techniques involved in data collection and analysis, and descriptions of the database contents and names. For this initial launch of the website, users may access the GPIPS polarization point source catalog and the deep coadd photometric point source catalog. Future planned developments include a graphics-based method for querying the database, as well as tools to combine neighboring GPIPS images into larger image files for both polarimetry and photometry. This work is partially supported by NSF grant AST-0607500.

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

    Barton, G.W. Jr.

    In UCID-19588, Communicating between the Apple and the Wang, we described how to take Apple DOS text files and send them to the Wang, and how to return Wang files to the Apple. It is also possible to use your Apple as an Octopus terminal, and to exchange files with Octopus 7600's. Presumably, you can also talk to the Crays, or any other part of the system. This connection has another virtue. It eliminates one of the terminals in your office.

  8. 27 CFR 70.304 - Place for filing documents other than returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...: Members of the taxpayer's family, an employee of the taxpayer, the taxpayer's attorney, accountant, or tax... other than returns. 70.304 Section 70.304 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Miscellaneous Provisions § 70.304 Place for...

  9. 40 CFR 307.32 - Verification, award, and administrative hearings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... has significant defects, EPA will return the claim to the claimant with written notification of its deficiencies. (b) A claim returned to the claimant for failure to comply with the filing requirements may be..., his employees or agents, or any third party having a contractual relationship with the claimant...

  10. 26 CFR 1.199-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... receipts. (1) In general. (2) Reasonable method of allocation. (3) De minimis rules. (i) DPGR. (ii) Non... of completion method. (3) Examples. § 1.199-2Wage limitation. (a) Rules of application. (1) In... reported on return filed with the Social Security Administration. (i) In general. (ii) Corrected return...

  11. 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...

  12. 26 CFR 1.6031(a)-1 - Return of partnership income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment company (as defined in section 851(a)) that pays exempt-interest dividends (as defined in section... section 6031(a) and this paragraph (a), see sections 6229(a), 6231(f), 6698, and 7203. (b) Foreign partnerships—(1) General rule. (i) Filing requirement. A foreign partnership is not required to file a...

  13. 47 CFR 1.2107 - Submission of down payment and filing of long-form applications.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-form applications. 1.2107 Section 1.2107 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... payment and filing of long-form applications. (a) After bidding has ended, the Commission will identify... remaining balance due on the license or authorization, in which case it will not be returned, or until the...

  14. 26 CFR 1.1361-3 - QSub election.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...(b)(3)(D) and § 1.1361-5(c) (five-year prohibition on re-election), an S corporation may elect to... election form must be signed by a person authorized to sign the S corporation's return required to be filed... filed. The revocation statement must include the names, addresses, and taxpayer identification numbers...

  15. 26 CFR 1.1361-3 - QSub election.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... section 1361(b)(3)(D) and § 1.1361-5(c) (five-year prohibition on re-election), an S corporation may elect... election form must be signed by a person authorized to sign the S corporation's return required to be filed... filed. The revocation statement must include the names, addresses, and taxpayer identification numbers...

  16. EOS ODL Metadata On-line Viewer

    NASA Astrophysics Data System (ADS)

    Yang, J.; Rabi, M.; Bane, B.; Ullman, R.

    2002-12-01

    We have recently developed and deployed an EOS ODL metadata on-line viewer. The EOS ODL metadata viewer is a web server that takes: 1) an EOS metadata file in Object Description Language (ODL), 2) parameters, such as which metadata to view and what style of display to use, and returns an HTML or XML document displaying the requested metadata in the requested style. This tool is developed to address widespread complaints by science community that the EOS Data and Information System (EOSDIS) metadata files in ODL are difficult to read by allowing users to upload and view an ODL metadata file in different styles using a web browser. Users have the selection to view all the metadata or part of the metadata, such as Collection metadata, Granule metadata, or Unsupported Metadata. Choices of display styles include 1) Web: a mouseable display with tabs and turn-down menus, 2) Outline: Formatted and colored text, suitable for printing, 3) Generic: Simple indented text, a direct representation of the underlying ODL metadata, and 4) None: No stylesheet is applied and the XML generated by the converter is returned directly. Not all display styles are implemented for all the metadata choices. For example, Web style is only implemented for Collection and Granule metadata groups with known attribute fields, but not for Unsupported, Other, and All metadata. The overall strategy of the ODL viewer is to transform an ODL metadata file to a viewable HTML in two steps. The first step is to convert the ODL metadata file to an XML using a Java-based parser/translator called ODL2XML. The second step is to transform the XML to an HTML using stylesheets. Both operations are done on the server side. This allows a lot of flexibility in the final result, and is very portable cross-platform. Perl CGI behind the Apache web server is used to run the Java ODL2XML, and then run the results through an XSLT processor. The EOS ODL viewer can be accessed from either a PC or a Mac using Internet Explorer 5.0+ or Netscape 4.7+.

  17. 26 CFR 1.6654-2 - Exceptions to imposition of the addition to the tax in the case of individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...,800. The tax on such amount in the case of a joint return would be $9,836. Since the total amount of... joint return. In the case of a taxpayer who files a joint return for the taxable year with respect to... § 1.6017-1(b)(1). The liability with respect to the estimated tax, in the case of a joint payment...

  18. Automatic computer subprogram selection from application program libraries

    NASA Technical Reports Server (NTRS)

    Drozdowski, J. M.

    1972-01-01

    The program ALTLIB (ALTernate LIBrary) which allows a user access to an alternate subprogram library with a minimum effort is discussed. The ALTLIB program selects subprograms from an alternate library file and merges them with the user's program load file. Only subprograms that are called for (directly or indirectly) by the user's programs and that are available on the alternate library file will be selected. ALTLIB eliminates the need for elaborate control-card manipulations to add subprograms from a subprogram file. ALTLIB returns to the user his binary file and the selected subprograms in correct order for a call to the loader. The user supplies the alternate library file. Subprogram requests which are not satisfied from the alternate library file will be satisfied at load time from the system library.

  19. 26 CFR 1.469-1T - General rules (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) [Reserved] (9) Joint returns. Rules relating to the application of section 469 and the regulations thereunder to spouses filing a joint return for the taxable year are contained in paragraph (j) of this... investment. The rental of property during a taxable year shall be treated as incidental to an activity of...

  20. Income Tax Law: U.S. Armed Forces Training: Course Book.

    ERIC Educational Resources Information Center

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

    The course book contains eight lessons designed for military Personnel learning how to properly prepare their U.S. Income Tax returns. The lessons cover the following subjects: requirments for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross income;…

  1. Income Tax Law: U.S. Armed Forces Training: Instructor Guide.

    ERIC Educational Resources Information Center

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

    The instructor's guide provides eight detailed lesson plans for instructing military personnel in the preparation of their U.S. Income Tax Returns. The plans cover the following subjects: requirements for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross…

  2. 26 CFR 1.6045B-1 - Returns relating to actions affecting basis of securities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... measured for the action. (v) Effect of the action. The quantitative effect of the organizational action on... issuer may file the return before the organizational action if the quantitative effect on basis is determinable beforehand. (ii) Reasonable assumptions. To report the quantitative effect on basis by the due...

  3. 26 CFR 1.6045B-1 - Returns relating to actions affecting basis of securities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... measured for the action. (v) Effect of the action. The quantitative effect of the organizational action on... issuer may file the return before the organizational action if the quantitative effect on basis is determinable beforehand. (ii) Reasonable assumptions. To report the quantitative effect on basis by the due...

  4. 26 CFR 1.6045B-1 - Returns relating to actions affecting basis of securities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... measured for the action. (v) Effect of the action. The quantitative effect of the organizational action on... issuer may file the return before the organizational action if the quantitative effect on basis is determinable beforehand. (ii) Reasonable assumptions. To report the quantitative effect on basis by the due...

  5. 26 CFR 601.104 - Collection functions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amount of tax (or a minimum penalty) is, pursuant to statute, added to the tax unless the failure to file... to statute, added to the tax unless the failure to pay or deposit the tax due within the prescribed... methods—(1) Returns. Generally, an internal revenue tax assessment is based upon a return required by law...

  6. 26 CFR 601.104 - Collection functions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amount of tax (or a minimum penalty) is, pursuant to statute, added to the tax unless the failure to file... to statute, added to the tax unless the failure to pay or deposit the tax due within the prescribed... methods—(1) Returns. Generally, an internal revenue tax assessment is based upon a return required by law...

  7. 26 CFR 601.104 - Collection functions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... amount of tax (or a minimum penalty) is, pursuant to statute, added to the tax unless the failure to file... to statute, added to the tax unless the failure to pay or deposit the tax due within the prescribed... methods—(1) Returns. Generally, an internal revenue tax assessment is based upon a return required by law...

  8. 26 CFR 601.104 - Collection functions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... amount of tax (or a minimum penalty) is, pursuant to statute, added to the tax unless the failure to file... to statute, added to the tax unless the failure to pay or deposit the tax due within the prescribed... methods—(1) Returns. Generally, an internal revenue tax assessment is based upon a return required by law...

  9. 26 CFR 601.104 - Collection functions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... amount of tax (or a minimum penalty) is, pursuant to statute, added to the tax unless the failure to file... to statute, added to the tax unless the failure to pay or deposit the tax due within the prescribed... methods—(1) Returns. Generally, an internal revenue tax assessment is based upon a return required by law...

  10. 78 FR 49681 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-15

    ... failure to meet the community health needs assessment (CHNA) requirements for any taxable year. The... organizations to satisfy the community health needs assessment requirements of section 501(r)(3). A hospital... three years and adopt an implementation strategy to meet the community health needs identified through...

  11. ''Towards a High-Performance and Robust Implementation of MPI-IO on Top of GPFS''

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

    Prost, J.P.; Tremann, R.; Blackwore, R.

    2000-01-11

    MPI-IO/GPFS is a prototype implementation of the I/O chapter of the Message Passing Interface (MPI) 2 standard. It uses the IBM General Parallel File System (GPFS), with prototyped extensions, as the underlying file system. this paper describes the features of this prototype which support its high performance and robustness. The use of hints at the file system level and at the MPI-IO level allows tailoring the use of the file system to the application needs. Error handling in collective operations provides robust error reporting and deadlock prevention in case of returning errors.

  12. 32 CFR 776.80 - Initial screening and Rules Counsel.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Director, JA Division, HQMC, to JAR. (b) JAG(13) and JAR shall log all complaints received and will ensure... within 30 days of the date of its return, the Rules Counsel may close the file without further action... action to close the file. (2) Complaints that comply with the requirements shall be further reviewed by...

  13. 26 CFR 301.7507-8 - Procedure during immunity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Procedure during immunity. 301.7507-8 Section... States § 301.7507-8 Procedure during immunity. (a) Statements to be filed. As long as complete or partial immunity is claimed, a bank within section 7507(b) shall file with each income tax return a statement as...

  14. 26 CFR 301.7507-8 - Procedure during immunity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Procedure during immunity. 301.7507-8 Section... States § 301.7507-8 Procedure during immunity. (a) Statements to be filed. As long as complete or partial immunity is claimed, a bank within section 7507(b) shall file with each income tax return a statement as...

  15. 26 CFR 301.7507-8 - Procedure during immunity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Procedure during immunity. 301.7507-8 Section... States § 301.7507-8 Procedure during immunity. (a) Statements to be filed. As long as complete or partial immunity is claimed, a bank within section 7507(b) shall file with each income tax return a statement as...

  16. 26 CFR 301.7507-8 - Procedure during immunity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Procedure during immunity. 301.7507-8 Section... States § 301.7507-8 Procedure during immunity. (a) Statements to be filed. As long as complete or partial immunity is claimed, a bank within section 7507(b) shall file with each income tax return a statement as...

  17. 26 CFR 301.7507-8 - Procedure during immunity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Procedure during immunity. 301.7507-8 Section... States § 301.7507-8 Procedure during immunity. (a) Statements to be filed. As long as complete or partial immunity is claimed, a bank within section 7507(b) shall file with each income tax return a statement as...

  18. 26 CFR 1.6655(e)-1 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to... to Use Different Annualization Periods for Corporate Estimated Tax, must be filed by the 15th day of... Internal Revenue Service Center where the corporation files its income tax return. (c) Revocability of...

  19. 26 CFR 20.6011-1 - General requirement of return, statement, or list.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... prescribed by §§ 20.6018-1 and 20.6036-1 may be obtained from district directors. The fact that an executor... in ample time for the executor to have the form prepared, verified, and filed with the appropriate....6075-1). The executor shall carefully prepare the return and, if applicable, the preliminary notice so...

  20. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... return for any year from Year 7 through Year 10, although it had effectively connected income for those... example, by preparing and filing the appropriate income tax returns for Year 7 through Year 10 and by... connected, or treated as effectively connected, for the taxable year with the conduct of a trade or business...

  1. 26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... for this purpose by the Commissioner) are authorized to examine any books, papers, records, or... attorney, certified public accountant, or other representative. See Subpart E of this part for conference... premises. An examiner will check the entire return filed by the taxpayer and will examine all books, papers...

  2. Additional requirements for charitable hospitals; community health needs assessments for charitable hospitals; requirement of a section 4959 excise tax return and time for filing the return. Final regulations and removal of temporary regulations.

    PubMed

    2014-12-31

    This document contains final regulations that provide guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010. The regulations will affect charitable hospital organizations

  3. 77 FR 58889 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change To List...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-24

    ... rising or falling markets that are not directly correlated to broad equity or fixed income market returns... quantitative, rules-based strategy designed to provide returns that correspond to the performance of the S&P..., ``VIX Index Related Instruments''), money market instruments, cash, cash equivalents and futures...

  4. A Comparison Study of Return Ratio-Based Academic Enrollment Forecasting Models. Professional File. Article 129, Spring 2013

    ERIC Educational Resources Information Center

    Zan, Xinxing Anna; Yoon, Sang Won; Khasawneh, Mohammad; Srihari, Krishnaswami

    2013-01-01

    In an effort to develop a low-cost and user-friendly forecasting model to minimize forecasting error, we have applied average and exponentially weighted return ratios to project undergraduate student enrollment. We tested the proposed forecasting models with different sets of historical enrollment data, such as university-, school-, and…

  5. 78 FR 59313 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-26

    ... liable for the excise tax for failure to meet the community health needs assessment requirements for any... Revenue Code. Need for Correction As published, the notice of proposed rulemaking (REG-115300-13) contains errors that are misleading and are in need of clarification. Correction to Publication Accordingly...

  6. 78 FR 59228 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-26

    ... the community health needs assessment (CHNA) requirements for any taxable year. DATES: This correction... the reporting of the excise tax under section 4959 of the Internal Revenue Code. Need for Correction... misleading and are in need of clarification. Correction of Publication Accordingly, the final and temporary...

  7. 76 FR 32406 - Proposed Collection; Comment Request for Form 8878-A

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-06

    ... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning... used by a corporate officer or agent and an electronic return originator (ERO) to use a personal... extend the filing due date for a corporate income tax return. Current Actions: There are no changes being...

  8. 77 FR 4848 - Self-Regulatory Organizations; NYSE Amex LLC; Notice of Filing and Immediate Effectiveness of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-31

    ... unavailable due to sickness, vacation or other reason, the ATP Holder is required to pay for an additional ATP... such time as the absent Floor Market Maker returns. When a Floor Market Maker is or will be absent, an... filed, or such shorter time as the Commission may designate, if consistent with the protection of...

  9. 26 CFR 301.7502-1 - Timely mailing of documents and payments treated as timely filing and paying.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... postmark stamped on the envelope or other appropriate wrapper (envelope) in which the document or payment was mailed. Thus, if the envelope that contains the document or payment has a timely postmark, the... apply in determining whether a failure to file a return or pay a tax has continued for an additional...

  10. 31 CFR 8.33 - Accuracy.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... public accountant, and enrolled practitioner shall exercise due diligence in: (a) Preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers...

  11. 31 CFR 8.33 - Accuracy.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... public accountant, and enrolled practitioner shall exercise due diligence in: (a) Preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers...

  12. 31 CFR 8.33 - Accuracy.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... public accountant, and enrolled practitioner shall exercise due diligence in: (a) Preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers...

  13. 31 CFR 8.33 - Accuracy.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... public accountant, and enrolled practitioner shall exercise due diligence in: (a) Preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers...

  14. 31 CFR 8.33 - Accuracy.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... public accountant, and enrolled practitioner shall exercise due diligence in: (a) Preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers...

  15. 76 FR 73752 - Self-Regulatory Organizations; Options Clearing Corporation; Notice of Filing of Amendment No. 2...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-29

    ... measure the relative total returns of a stock or exchange-traded fund (``ETF'') against another stock or ETF, including where one of the reference ETFs measured by the index is a gold- or silver-based ETF.\\4... reference securities of an underlying relative performance index is an ETF designed to measure the return of...

  16. 76 FR 62891 - Self-Regulatory Organizations; Options Clearing Corporation; Notice of Filing of Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-11

    ... relative total returns of a stock or exchange-traded fund (``ETF'') against another stock or ETF, including where one of the reference ETFs measured by the index is a gold- or silver-based ETF.\\3\\ Generally, a... of an underlying relative performance index is an ETF designed to measure the return of gold or...

  17. 19 CFR 10.66 - Articles exported for temporary exhibition and returned; horses exported for horse racing and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... livestock or other animals, exported for temporary exhibition and returned and claimed to be exempt from... animals of foreign origin taken abroad for exhibition in connection with a circus or menagerie, a copy of an inventory of these animals filed prior to their leaving the country with the director of the port...

  18. 19 CFR 10.66 - Articles exported for temporary exhibition and returned; horses exported for horse racing and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... livestock or other animals, exported for temporary exhibition and returned and claimed to be exempt from... animals of foreign origin taken abroad for exhibition in connection with a circus or menagerie, a copy of an inventory of these animals filed prior to their leaving the country with the director of the port...

  19. 19 CFR 10.66 - Articles exported for temporary exhibition and returned; horses exported for horse racing and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... livestock or other animals, exported for temporary exhibition and returned and claimed to be exempt from... animals of foreign origin taken abroad for exhibition in connection with a circus or menagerie, a copy of an inventory of these animals filed prior to their leaving the country with the director of the port...

  20. 19 CFR 10.66 - Articles exported for temporary exhibition and returned; horses exported for horse racing and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... livestock or other animals, exported for temporary exhibition and returned and claimed to be exempt from... animals of foreign origin taken abroad for exhibition in connection with a circus or menagerie, a copy of an inventory of these animals filed prior to their leaving the country with the director of the port...

  1. 47 CFR 54.902 - Calculation of Interstate Common Line Support for transferred exchanges.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... exchanges. (a) In the event that a rate-of-return carrier acquires exchanges from an entity that is also a... actual data filed pursuant to § 54.903(a)(4) shall reflect the transfer of exchanges. All post....903(b)(3). (b) In the event that a rate-of-return carrier acquires exchanges from a price cap carrier...

  2. 49 CFR 564.5 - Information filing; agency processing of filings.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 6 2010-10-01 2010-10-01 false Information filing; agency processing of filings... HIGHWAY TRAFFIC SAFETY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION REPLACEABLE LIGHT SOURCE INFORMATION (Eff. until 12-01-12) § 564.5 Information filing; agency processing of filings. (a) Each manufacturer...

  3. The development of the Project NetWork administrative records database for policy evaluation.

    PubMed

    Rupp, K; Driessen, D; Kornfeld, R; Wood, M

    1999-01-01

    This article describes the development of SSA's administrative records database for the Project NetWork return-to-work experiment targeting persons with disabilities. The article is part of a series of papers on the evaluation of the Project NetWork demonstration. In addition to 8,248 Project NetWork participants randomly assigned to receive case management services and a control group, the simulation identified 138,613 eligible nonparticipants in the demonstration areas. The output data files contain detailed monthly information on Supplemental Security Income (SSI) and Disability Insurance (DI) benefits, annual earnings, and a set of demographic and diagnostic variables. The data allow for the measurement of net outcomes and the analysis of factors affecting participation. The results suggest that it is feasible to simulate complex eligibility rules using administrative records, and create a clean and edited data file for a comprehensive and credible evaluation. The study shows that it is feasible to use administrative records data for selecting control or comparison groups in future demonstration evaluations.

  4. 75 FR 8164 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change Relating...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-23

    ...Tree Real Return Fund February 16, 2010. Pursuant to Section 19(b)(1) of the Securities Exchange Act of... proposes to list and trade the shares of the following fund of the WisdomTree Trust (the ``Trust'') under NYSE Arca Equities Rule 8.600: WisdomTree Real Return Fund (the ``Fund''). The shares of the Fund are...

  5. 76 FR 27127 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change To List...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-10

    ... WisdomTree Global Real Return Fund May 5, 2011. Pursuant to Section 19(b)(1) of the Securities Exchange... Exchange proposes to list and trade the shares (``Shares'') of the following series of the WisdomTree Trust (``Trust'') under NYSE Arca Equities Rule 8.600: WisdomTree Global Real Return Fund (``Fund''). The text of...

  6. 17 CFR 190.02 - Operation of the debtor's estate subsequent to the filing date and prior to the primary...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... is or was an “affiliate,” “insider,” or “relative” of the debtor as these terms are defined by... may trade for liquidation only, unless otherwise directed by the Commission, by any applicable self... funded balance less the value on the date of return or transfer of any property previously returned or...

  7. The Operational Impacts of the Global Network Enterprise Construct

    DTIC Science & Technology

    2010-05-14

    Board Task Force on Achieving Interoperability in a Net-Centric Environment, xiv. 60 Lolita Baldor, “Military Asserts Right to Return Cyber-Attacks...the commander is aware that applications such video teleconferencing and large file transfers are often not possible with subordinate units...data packets, but if there is latency along the path, services such as video or large file transfers will fail. Latency is the time delay inherent in

  8. Methods and apparatus for capture and storage of semantic information with sub-files in a parallel computing system

    DOEpatents

    Faibish, Sorin; Bent, John M; Tzelnic, Percy; Grider, Gary; Torres, Aaron

    2015-02-03

    Techniques are provided for storing files in a parallel computing system using sub-files with semantically meaningful boundaries. A method is provided for storing at least one file generated by a distributed application in a parallel computing system. The file comprises one or more of a complete file and a plurality of sub-files. The method comprises the steps of obtaining a user specification of semantic information related to the file; providing the semantic information as a data structure description to a data formatting library write function; and storing the semantic information related to the file with one or more of the sub-files in one or more storage nodes of the parallel computing system. The semantic information provides a description of data in the file. The sub-files can be replicated based on semantically meaningful boundaries.

  9. 26 CFR 1.404(a)-1 - Contributions of an employer to an employees' trust or annuity plan and compensation under a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the taxpayer may make his returns on the accrual method of accounting. Exceptions are made in the case... section 404(a)(6), in the case of payments made by a taxpayer on the accrual method of accounting not later than the time prescribed by law for filing the return for the taxable year of accrual (including...

  10. 26 CFR 1.6041-6 - Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Revenue Service Centers, the addresses of which are listed in the instructions for such forms. The name... shall be stated on Form 1099. If the present address of the recipient is not available, the last known... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Returns made on Forms 1096 and 1099 under...

  11. Hayabusa Re-Entry: Trajectory Analysis and Observation Mission Design

    NASA Technical Reports Server (NTRS)

    Cassell, Alan M.; Winter, Michael W.; Allen, Gary A.; Grinstead, Jay H.; Antimisiaris, Manny E.; Albers, James; Jenniskens, Peter

    2011-01-01

    On June 13th, 2010, the Hayabusa sample return capsule successfully re-entered Earth s atmosphere over the Woomera Prohibited Area in southern Australia in its quest to return fragments from the asteroid 1998 SF36 Itokawa . The sample return capsule entered at a super-orbital velocity of 12.04 km/sec (inertial), making it the second fastest human-made object to traverse the atmosphere. The NASA DC-8 airborne observatory was utilized as an instrument platform to record the luminous portion of the sample return capsule re-entry (60 sec) with a variety of on-board spectroscopic imaging instruments. The predicted sample return capsule s entry state information at 200 km altitude was propagated through the atmosphere to generate aerothermodynamic and trajectory data used for initial observation flight path design and planning. The DC- 8 flight path was designed by considering safety, optimal sample return capsule viewing geometry and aircraft capabilities in concert with key aerothermodynamic events along the predicted trajectory. Subsequent entry state vector updates provided by the Deep Space Network team at NASA s Jet Propulsion Laboratory were analyzed after the planned trajectory correction maneuvers to further refine the DC-8 observation flight path. Primary and alternate observation flight paths were generated during the mission planning phase which required coordination with Australian authorities for pre-mission approval. The final observation flight path was chosen based upon trade-offs between optimal viewing requirements, ground based observer locations (to facilitate post-flight trajectory reconstruction), predicted weather in the Woomera Prohibited Area and constraints imposed by flight path filing deadlines. To facilitate sample return capsule tracking by the instrument operators, a series of two racetrack flight path patterns were performed prior to the observation leg so the instruments could be pointed towards the region in the star background where the sample return capsule was expected to become visible. An overview of the design methodologies and trade-offs used in the Hayabusa re-entry observation campaign are presented.

  12. Learning to File: Reconfiguring Information and Information Work in the Early Twentieth Century.

    PubMed

    Robertson, Craig

    2017-01-01

    This article uses textbooks and advertisements to explore the formal and informal ways in which people were introduced to vertical filing in the early twentieth century. Through the privileging of "system" an ideal mode of paperwork emerged in which a clerk could "grasp" information simply by hand without having to understand or comprehend its content. A file clerk's hands and fingers became central to the representation and teaching of filing. In this way, filing offered an example of a distinctly modern form of information work. Filing textbooks sought to enhance dexterity as the rapid handling of paper came to represent information as something that existed in discrete units, in bits that could be easily extracted. Advertisements represented this mode of information work in its ideal form when they frequently erased the worker or reduced him or her to hands, as "instant" filing became "automatic" filing, with the filing cabinet presented as a machine.

  13. Secure Peer-to-Peer Networks for Scientific Information Sharing

    NASA Technical Reports Server (NTRS)

    Karimabadi, Homa

    2012-01-01

    The most common means of remote scientific collaboration today includes the trio of e-mail for electronic communication, FTP for file sharing, and personalized Web sites for dissemination of papers and research results. With the growth of broadband Internet, there has been a desire to share large files (movies, files, scientific data files) over the Internet. Email has limits on the size of files that can be attached and transmitted. FTP is often used to share large files, but this requires the user to set up an FTP site for which it is hard to set group privileges, it is not straightforward for everyone, and the content is not searchable. Peer-to-peer technology (P2P), which has been overwhelmingly successful in popular content distribution, is the basis for development of a scientific collaboratory called Scientific Peer Network (SciPerNet). This technology combines social networking with P2P file sharing. SciPerNet will be a standalone application, written in Java and Swing, thus insuring portability to a number of different platforms. Some of the features include user authentication, search capability, seamless integration with a data center, the ability to create groups and social networks, and on-line chat. In contrast to P2P networks such as Gnutella, Bit Torrent, and others, SciPerNet incorporates three design elements that are critical to application of P2P for scientific purposes: User authentication, Data integrity validation, Reliable searching SciPerNet also provides a complementary solution to virtual observatories by enabling distributed collaboration and sharing of downloaded and/or processed data among scientists. This will, in turn, increase scientific returns from NASA missions. As such, SciPerNet can serve a two-fold purpose for NASA: a cost-savings software as well as a productivity tool for scientists working with data from NASA missions.

  14. LAS

    Science.gov Websites

    Water Rights Information Enter Account Number (File Type and File Number). File Type: File Number: See mining claims bills! To make a payment by credit card or from your bank account, click here. Case, Land , and Water Information Search Records Display Case File Information Display Land Information Display

  15. 27 CFR 46.241 - Required records.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... all controlled group members, if applicable; (d) A copy of the tax return, if the dealer filed one; (e...

  16. 27 CFR 46.241 - Required records.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... all controlled group members, if applicable; (d) A copy of the tax return, if the dealer filed one; (e...

  17. 27 CFR 46.241 - Required records.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... all controlled group members, if applicable; (d) A copy of the tax return, if the dealer filed one; (e...

  18. 27 CFR 46.241 - Required records.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... all controlled group members, if applicable; (d) A copy of the tax return, if the dealer filed one; (e...

  19. 27 CFR 46.241 - Required records.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette... all controlled group members, if applicable; (d) A copy of the tax return, if the dealer filed one; (e...

  20. 47 CFR 73.3589 - Threats to file petitions to deny or informal objections.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 4 2010-10-01 2010-10-01 false Threats to file petitions to deny or informal... file petitions to deny or informal objections. (a) No person shall make or receive any payments in exchange for withdrawing a threat to file or refraining from filing a petition to deny or an informal...

  1. 47 CFR 73.3589 - Threats to file petitions to deny or informal objections.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 4 2011-10-01 2011-10-01 false Threats to file petitions to deny or informal... file petitions to deny or informal objections. (a) No person shall make or receive any payments in exchange for withdrawing a threat to file or refraining from filing a petition to deny or an informal...

  2. Toward information management in corporations (2)

    NASA Astrophysics Data System (ADS)

    Shibata, Mitsuru

    If construction of inhouse information management systems in an advanced information society should be positioned along with the social information management, its base making begins with reviewing current paper filing systems. Since the problems which inhere in inhouse information management systems utilizing OA equipments also inhere in paper filing systems, the first step toward full scale inhouse information management should be to grasp and solve the fundamental problems in current filing systems. This paper describes analysis of fundamental problems in filing systems, making new type of offices and analysis of improvement needs in filing systems, and some points in improving filing systems.

  3. 26 CFR 301.6050M-1 - Information returns relating to persons receiving contracts from certain Federal executive agencies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Information returns relating to persons... PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6050M-1 Information returns... the requirements of returns of information relating to persons receiving contracts from certain...

  4. 27 CFR 46.232 - Preparation of floor stocks tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

  5. 27 CFR 46.232 - Preparation of floor stocks tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

  6. ACHP | Federal Stewardship Report

    Science.gov Websites

    files, you need the Adobe Acrobat Reader. Please visit Adobe to download the free Acrobat Reader. For conversion of PDF to HTML, visit Access Adobe's free conversion service. Updated September 2, 2003 Return to

  7. 27 CFR 46.232 - Preparation of floor stocks tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

  8. 27 CFR 46.232 - Preparation of floor stocks tax return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

  9. 27 CFR 46.232 - Preparation of floor stocks tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

  10. 33 CFR 1.07-10 - Reporting and investigation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... evidence to establish a prima facie case. If there is insufficient evidence, the case is either returned... prima facie case does exist, a case file is prepared and forwarded to the Hearing Officer, with a...

  11. 78 FR 31940 - Proposed Data Collections Submitted for Public Comment and Recommendations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-28

    ...: Examples that compliment qualitative research on evidence based interventions. 4. Demonstrating return on... Science, Office of the Director, Centers for Disease Control and Prevention. [FR Doc. 2013-12480 Filed 5...

  12. Protecting Files Hosted on Virtual Machines With Out-of-Guest Access Control

    DTIC Science & Technology

    2017-12-01

    analyzes the design and methodology of the implemented mechanism, while Chapter 4 explains the test methodology, test cases, and performance testing ...SACL, we verify that the user or group accessing the file has sufficient permissions. If that is correct, the callback function returns control to...ferify. In the first section, we validate our design of ferify. Next, we explain the tests we performed to verify that ferify has the results we expected

  13. 26 CFR 301.6038-1 - Information returns required of U.S. persons with respect to certain foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Information returns required of U.S. persons... ADMINISTRATION Information and Returns Returns and Records § 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations. For provisions relating to information returns...

  14. Photos of MRSA Infections

    MedlinePlus

    ... and Team Healthcare Providers Prevention Information and Advice Posters for the Athletic Community General MRSA Information and ... site? Adobe PDF file Microsoft PowerPoint file Microsoft Word file Microsoft Excel file Audio/Video file Apple ...

  15. ACHP | Citizen's Guide to Section 106 Review

    Science.gov Websites

    print PDF files, you need the Adobe Acrobat Reader. Please visit Adobe to download the free Acrobat Reader. For conversion of PDF to HTML, visit Access Adobe's free conversion service. Return to Top

  16. 49 CFR 510.9 - Motions to modify, limit, or quash process.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... before the return date. Any motion must set forth the grounds and theories of why and how the party... support those grounds and theories. (2) The Deputy Administrator may, upon receiving a motion filed...

  17. 49 CFR 510.9 - Motions to modify, limit, or quash process.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... before the return date. Any motion must set forth the grounds and theories of why and how the party... support those grounds and theories. (2) The Deputy Administrator may, upon receiving a motion filed...

  18. 49 CFR 510.9 - Motions to modify, limit, or quash process.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... before the return date. Any motion must set forth the grounds and theories of why and how the party... support those grounds and theories. (2) The Deputy Administrator may, upon receiving a motion filed...

  19. 47 CFR 69.3 - Filing of access service tariffs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... materials supporting the request; (iii) The waiver includes a request to return only a portion of the..., Report and Order, 103 FCC 2d 1026-1027 (1986). (4) If a telephone company elects to withdraw from...

  20. 47 CFR 69.3 - Filing of access service tariffs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... materials supporting the request; (iii) The waiver includes a request to return only a portion of the..., Report and Order, 103 FCC 2d 1026-1027 (1986). (4) If a telephone company elects to withdraw from...

  1. 27 CFR 46.109 - Waiver of penalties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... prescribed in § 46.103, the delinquency penalties specified in § 46.107 for failure to file a return or for... causes for delay. If the appropriate TTB officer determines that the delinquency was due to a reasonable...

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

    PubMed

    Montoya, Isaac D; Brown, Victoria L

    2006-01-01

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

  3. Advanced ADA Workshop Held in Biloxi, Mississippi on 24-27 January 1989

    DTIC Science & Technology

    1989-01-27

    Software Engineering (Break at 2:30j 6:30-8:00 Keesler AFB Reception Officers’ Club WEDNESDAY - 25 JANIJ1APY 9:00-12:00 Bldc 1002 Generics (Break at 10...TextIO.FileType: -- NO! procedure Wrong; -- problem is FileType is limited private Object Parameters A More Useful Example generic Control -Block : in out... control the precision used Float Type Parameters An Example generic type FloatType is digits <>; function Sqrt(X : FloatType) return FloatType

  4. Failure to CAPTCHA Attention: Null Results from an Honesty Priming Experiment in Guatemala

    PubMed Central

    Kettle, Stewart; Hernandez, Marco; Sanders, Michael; Hauser, Oliver; Ruda, Simon

    2017-01-01

    We report results from a large online randomised tax experiment in Guatemala. The trial involves short messages and choices presented to taxpayers as part of a CAPTCHA pop-up window immediately before they file a tax return, with the aim of priming honest declarations. In total our sample includes 627,242 taxpayers and 3,232,430 tax declarations made over four months. Treatments include: honesty declaration; information about public goods; information about penalties for dishonesty, questions allowing a taxpayer to choose which public good they think tax money should be spent on; or questions allowing a taxpayer to state a view on the penalty for not declaring honestly. We find no impact of any of these treatments on the average amount of tax declared. We discuss potential causes for this null effect and implications for ‘online nudges’ around honesty priming. PMID:28452941

  5. Failure to CAPTCHA Attention: Null Results from an Honesty Priming Experiment in Guatemala.

    PubMed

    Kettle, Stewart; Hernandez, Marco; Sanders, Michael; Hauser, Oliver; Ruda, Simon

    2017-04-28

    We report results from a large online randomised tax experiment in Guatemala. The trial involves short messages and choices presented to taxpayers as part of a CAPTCHA pop-up window immediately before they file a tax return, with the aim of priming honest declarations. In total our sample includes 627,242 taxpayers and 3,232,430 tax declarations made over four months. Treatments include: honesty declaration; information about public goods; information about penalties for dishonesty, questions allowing a taxpayer to choose which public good they think tax money should be spent on; or questions allowing a taxpayer to state a view on the penalty for not declaring honestly. We find no impact of any of these treatments on the average amount of tax declared. We discuss potential causes for this null effect and implications for 'online nudges' around honesty priming.

  6. Internet-based interface for STRMDEPL08

    USGS Publications Warehouse

    Reeves, Howard W.; Asher, A. Jeremiah

    2010-01-01

    The core of the computer program STRMDEPL08 that estimates streamflow depletion by a pumping well with one of four analytical solutions was re-written in the Javascript software language and made available through an internet-based interface (web page). In the internet-based interface, the user enters data for one of the four analytical solutions, Glover and Balmer (1954), Hantush (1965), Hunt (1999), and Hunt (2003), and the solution is run for constant pumping for a desired number of simulation days. Results are returned in tabular form to the user. For intermittent pumping, the interface allows the user to request that the header information for an input file for the stand-alone executable STRMDEPL08 be created. The user would add the pumping information to this header information and run the STRMDEPL08 executable that is available for download through the U.S. Geological Survey. Results for the internet-based and stand-alone versions of STRMDEPL08 are shown to match.

  7. 26 CFR 1.6153-1 - Payment of estimated tax by individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... had been timely filed. Thus, for example, B, a single man who makes his return on the calendar year... taxable year in lieu of the time prescribed for individuals generally. Where such an individual makes a...

  8. 26 CFR 157.6081-1 - Automatic extension of time for filing a return due under chapter 55.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SETTLEMENT FACTORING TRANSACTIONS Procedure and Administration § 157.6081-1 Automatic extension of time for..., “Excise Tax on Structured Settlement Factoring Transactions”, will be allowed an automatic 6-month...

  9. 76 FR 32285 - Regulations Governing Practice Before the Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-03

    ... Business and Work Opportunity Tax Act of 2007, Public Law 110-28, 121 Stat. 190. Rather, the IRS and the... regarding whether the individual has filed all required individual or business tax returns (such as...

  10. An overview of the National Space Science data Center Standard Information Retrieval System (SIRS)

    NASA Technical Reports Server (NTRS)

    Shapiro, A.; Blecher, S.; Verson, E. E.; King, M. L. (Editor)

    1974-01-01

    A general overview is given of the National Space Science Data Center (NSSDC) Standard Information Retrieval System. A description, in general terms, the information system that contains the data files and the software system that processes and manipulates the files maintained at the Data Center. Emphasis is placed on providing users with an overview of the capabilities and uses of the NSSDC Standard Information Retrieval System (SIRS). Examples given are taken from the files at the Data Center. Detailed information about NSSDC data files is documented in a set of File Users Guides, with one user's guide prepared for each file processed by SIRS. Detailed information about SIRS is presented in the SIRS Users Guide.

  11. Methods and apparatus for multi-resolution replication of files in a parallel computing system using semantic information

    DOEpatents

    Faibish, Sorin; Bent, John M.; Tzelnic, Percy; Grider, Gary; Torres, Aaron

    2015-10-20

    Techniques are provided for storing files in a parallel computing system using different resolutions. A method is provided for storing at least one file generated by a distributed application in a parallel computing system. The file comprises one or more of a complete file and a sub-file. The method comprises the steps of obtaining semantic information related to the file; generating a plurality of replicas of the file with different resolutions based on the semantic information; and storing the file and the plurality of replicas of the file in one or more storage nodes of the parallel computing system. The different resolutions comprise, for example, a variable number of bits and/or a different sub-set of data elements from the file. A plurality of the sub-files can be merged to reproduce the file.

  12. Searching the SOHO online catalogs

    NASA Technical Reports Server (NTRS)

    Thompson, William; Yurow, Ron

    1994-01-01

    The SOHO on-line catalogs will contain information about the observations from several made or planned campaigns, that must be available to scientists who wish to use SOHO data. The World Wide Web (WWW) was chosen as the interface to the SOHO on-line catalogs, because it is easy to use, well suited to a geographically distributed user community, and freely available. Through the use of a forms-capable WWW client such as Mosaic or Lynx, a scientist will be able to browse through the catalogs of observations in a very simple, self explanatory way. Data files can then be selected from the returned lists for either immediate transferring or sending on tape by mail, with appropriate checks for whether data is in the public domain or not.

  13. OASIS: A Data Fusion System Optimized for Access to Distributed Archives

    NASA Astrophysics Data System (ADS)

    Berriman, G. B.; Kong, M.; Good, J. C.

    2002-05-01

    The On-Line Archive Science Information Services (OASIS) is accessible as a java applet through the NASA/IPAC Infrared Science Archive home page. It uses Geographical Information System (GIS) technology to provide data fusion and interaction services for astronomers. These services include the ability to process and display arbitrarily large image files, and user-controlled contouring, overlay regeneration and multi-table/image interactions. OASIS has been optimized for access to distributed archives and data sets. Its second release (June 2002) provides a mechanism that enables access to OASIS from "third-party" services and data providers. That is, any data provider who creates a query form to an archive containing a collection of data (images, catalogs, spectra) can direct the result files from the query into OASIS. Similarly, data providers who serve links to datasets or remote services on a web page can access all of these data with one instance of OASIS. In this was any data or service provider is given access to the full suite of capabilites of OASIS. We illustrate the "third-party" access feature with two examples: queries to the high-energy image datasets accessible from GSFC SkyView, and links to data that are returned from a target-based query to the NASA Extragalactic Database (NED). The second release of OASIS also includes a file-transfer manager that reports the status of multiple data downloads from remote sources to the client machine. It is a prototype for a request management system that will ultimately control and manage compute-intensive jobs submitted through OASIS to computing grids, such as request for large scale image mosaics and bulk statistical analysis.

  14. 8 CFR 214.15 - Certain spouses and children of lawful permanent residents.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., subsequent to filing, USCIS returns the petition to the applicant for any reason or makes a request for... status to that of lawful permanent residence; (iv) The V-1 spouse's divorce from the LPR becomes final...

  15. 27 CFR 40.435 - General.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TOBACCO Manufacture of Cigarette Papers and Tubes Operations by Manufacturers § 40.435 General. All... authorizations, inventories, reports, returns, and claims filed with verified supporting schedules, shall be... which the operation under such authorization is concluded. Such records shall be made available for...

  16. Logs Perl Module

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

    Owen, R. K.

    2007-04-04

    A perl module designed to read and parse the voluminous set of event or accounting log files produced by a Portable Batch System (PBS) server. This module can filter on date-time and/or record type. The data can be returned in a variety of formats.

  17. 27 CFR 24.274 - Failure to timely pay tax or file a return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... percent for each month or fraction thereof of the delinquency, not exceeding 25 percent in the aggregate, unless it is shown that the delinquency is due to reasonable cause and not to willful neglect. (Sec. 201...

  18. 77 FR 4883 - Proposed Collection; Comment Request for Form 8939

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-31

    ... gift within three years of death and a gift tax return was required to be filed on the transfer to the...) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to...

  19. 78 FR 71702 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Proposed...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-29

    ... unexpected haircut or capital charge that does not fundamentally change its risk profile), and (ii) return all or a portion of the collateral premium amount if it believes that the member's risk profile does...

  20. 26 CFR 301.6039-1 - Information returns and statements required in connection with certain options.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Information returns and statements required in..., DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6039-1 Information returns and statements required in connection...

  1. How strong are passwords used to protect personal health information in clinical trials?

    PubMed

    El Emam, Khaled; Moreau, Katherine; Jonker, Elizabeth

    2011-02-11

    Findings and statements about how securely personal health information is managed in clinical research are mixed. The objective of our study was to evaluate the security of practices used to transfer and share sensitive files in clinical trials. Two studies were performed. First, 15 password-protected files that were transmitted by email during regulated Canadian clinical trials were obtained. Commercial password recovery tools were used on these files to try to crack their passwords. Second, interviews with 20 study coordinators were conducted to understand file-sharing practices in clinical trials for files containing personal health information. We were able to crack the passwords for 93% of the files (14/15). Among these, 13 files contained thousands of records with sensitive health information on trial participants. The passwords tended to be relatively weak, using common names of locations, animals, car brands, and obvious numeric sequences. Patient information is commonly shared by email in the context of query resolution. Files containing personal health information are shared by email and, by posting them on shared drives with common passwords, to facilitate collaboration. If files containing sensitive patient information must be transferred by email, mechanisms to encrypt them and to ensure that password strength is high are necessary. More sophisticated collaboration tools are required to allow file sharing without password sharing. We provide recommendations to implement these practices.

  2. How Strong are Passwords Used to Protect Personal Health Information in Clinical Trials?

    PubMed Central

    Moreau, Katherine; Jonker, Elizabeth

    2011-01-01

    Background Findings and statements about how securely personal health information is managed in clinical research are mixed. Objective The objective of our study was to evaluate the security of practices used to transfer and share sensitive files in clinical trials. Methods Two studies were performed. First, 15 password-protected files that were transmitted by email during regulated Canadian clinical trials were obtained. Commercial password recovery tools were used on these files to try to crack their passwords. Second, interviews with 20 study coordinators were conducted to understand file-sharing practices in clinical trials for files containing personal health information. Results We were able to crack the passwords for 93% of the files (14/15). Among these, 13 files contained thousands of records with sensitive health information on trial participants. The passwords tended to be relatively weak, using common names of locations, animals, car brands, and obvious numeric sequences. Patient information is commonly shared by email in the context of query resolution. Files containing personal health information are shared by email and, by posting them on shared drives with common passwords, to facilitate collaboration. Conclusion If files containing sensitive patient information must be transferred by email, mechanisms to encrypt them and to ensure that password strength is high are necessary. More sophisticated collaboration tools are required to allow file sharing without password sharing. We provide recommendations to implement these practices. PMID:21317106

  3. Enhancement of the NMSU Channel Error Simulator to Provide User-Selectable Link Delays

    NASA Technical Reports Server (NTRS)

    Horan, Stephen; Wang, Ru-Hai

    2000-01-01

    This is the third in a continuing series of reports describing the development of the Space-to-Ground Link Simulator (SGLS) to be used for testing data transfers under simulated space channel conditions. The SGLS is based upon Virtual Instrument (VI) software techniques for managing the error generation, link data rate configuration, and, now, selection of the link delay value. In this report we detail the changes that needed to be made to the SGLS VI configuration to permit link delays to be added to the basic error generation and link data rate control capabilities. This was accomplished by modifying the rate-splitting VIs to include a buffer the hold the incoming data for the duration selected by the user to emulate the channel link delay. In sample tests of this configuration, the TCP/IP(sub ftp) service and the SCPS(sub fp) service were used to transmit 10-KB data files using both symmetric (both forward and return links set to 115200 bps) and unsymmetric (forward link set at 2400 bps and a return link set at 115200 bps) link configurations. Transmission times were recorded at bit error rates of 0 through 10(exp -5) to give an indication of the link performance. In these tests. we noted separate timings for the protocol setup time to initiate the file transfer and the variation in the actual file transfer time caused by channel errors. Both protocols showed similar performance to that seen earlier for the symmetric and unsymmetric channels. This time, the delays in establishing the file protocol also showed that these delays could double the transmission time and need to be accounted for in mission planning. Both protocols also showed a difficulty in transmitting large data files over large link delays. In these tests, there was no clear favorite between the TCP/IP(sub ftp) and the SCPS(sub fp). Based upon these tests, further testing is recommended to extend the results to different file transfer configurations.

  4. VizieR Online Data Catalog: Transit times for Kepler-79's known planets (Jontof-Hutter+, 2014)

    NASA Astrophysics Data System (ADS)

    Jontof-Hutter, D.; Lissauer, J. J.; Rowe, J. F.; Fabrycky, D. C.

    2017-06-01

    Variations in the brightness of Kepler-79 were monitored with an effective duty cycle exceeding 90% starting at barycentric Julian date (BJD) 2454964.512, with all data returned to Earth at a cadence of 29.426 minutes (long cadence, LC); data were also returned at a cadence of 58.85 s (short cadence, SC) beginning from BJD 2455093.216. Here and throughout we base our timeline for transit data from T=JD-2454900. Our analysis uses SC data where available, augmented by the LC data set primarily during the epoch prior to T<193 days, for which no SC data were returned to Earth. (1 data file).

  5. Forensic Analysis of Compromised Computers

    NASA Technical Reports Server (NTRS)

    Wolfe, Thomas

    2004-01-01

    Directory Tree Analysis File Generator is a Practical Extraction and Reporting Language (PERL) script that simplifies and automates the collection of information for forensic analysis of compromised computer systems. During such an analysis, it is sometimes necessary to collect and analyze information about files on a specific directory tree. Directory Tree Analysis File Generator collects information of this type (except information about directories) and writes it to a text file. In particular, the script asks the user for the root of the directory tree to be processed, the name of the output file, and the number of subtree levels to process. The script then processes the directory tree and puts out the aforementioned text file. The format of the text file is designed to enable the submission of the file as input to a spreadsheet program, wherein the forensic analysis is performed. The analysis usually consists of sorting files and examination of such characteristics of files as ownership, time of creation, and time of most recent access, all of which characteristics are among the data included in the text file.

  6. 47 CFR 25.171 - Contact information reporting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... SERVICES SATELLITE COMMUNICATIONS Applications and Licenses Reporting Requirements for Space Station Operators § 25.171 Contact information reporting requirements. If contact information filed in space station... station's current authorization file. The operator must file the updated information within 10 days. [79...

  7. P2P Watch: Personal Health Information Detection in Peer-to-Peer File-Sharing Networks

    PubMed Central

    El Emam, Khaled; Arbuckle, Luk; Neri, Emilio; Rose, Sean; Jonker, Elizabeth

    2012-01-01

    Background Users of peer-to-peer (P2P) file-sharing networks risk the inadvertent disclosure of personal health information (PHI). In addition to potentially causing harm to the affected individuals, this can heighten the risk of data breaches for health information custodians. Automated PHI detection tools that crawl the P2P networks can identify PHI and alert custodians. While there has been previous work on the detection of personal information in electronic health records, there has been a dearth of research on the automated detection of PHI in heterogeneous user files. Objective To build a system that accurately detects PHI in files sent through P2P file-sharing networks. The system, which we call P2P Watch, uses a pipeline of text processing techniques to automatically detect PHI in files exchanged through P2P networks. P2P Watch processes unstructured texts regardless of the file format, document type, and content. Methods We developed P2P Watch to extract and analyze PHI in text files exchanged on P2P networks. We labeled texts as PHI if they contained identifiable information about a person (eg, name and date of birth) and specifics of the person’s health (eg, diagnosis, prescriptions, and medical procedures). We evaluated the system’s performance through its efficiency and effectiveness on 3924 files gathered from three P2P networks. Results P2P Watch successfully processed 3924 P2P files of unknown content. A manual examination of 1578 randomly selected files marked by the system as non-PHI confirmed that these files indeed did not contain PHI, making the false-negative detection rate equal to zero. Of 57 files marked by the system as PHI, all contained both personally identifiable information and health information: 11 files were PHI disclosures, and 46 files contained organizational materials such as unfilled insurance forms, job applications by medical professionals, and essays. Conclusions PHI can be successfully detected in free-form textual files exchanged through P2P networks. Once the files with PHI are detected, affected individuals or data custodians can be alerted to take remedial action. PMID:22776692

  8. P2P watch: personal health information detection in peer-to-peer file-sharing networks.

    PubMed

    Sokolova, Marina; El Emam, Khaled; Arbuckle, Luk; Neri, Emilio; Rose, Sean; Jonker, Elizabeth

    2012-07-09

    Users of peer-to-peer (P2P) file-sharing networks risk the inadvertent disclosure of personal health information (PHI). In addition to potentially causing harm to the affected individuals, this can heighten the risk of data breaches for health information custodians. Automated PHI detection tools that crawl the P2P networks can identify PHI and alert custodians. While there has been previous work on the detection of personal information in electronic health records, there has been a dearth of research on the automated detection of PHI in heterogeneous user files. To build a system that accurately detects PHI in files sent through P2P file-sharing networks. The system, which we call P2P Watch, uses a pipeline of text processing techniques to automatically detect PHI in files exchanged through P2P networks. P2P Watch processes unstructured texts regardless of the file format, document type, and content. We developed P2P Watch to extract and analyze PHI in text files exchanged on P2P networks. We labeled texts as PHI if they contained identifiable information about a person (eg, name and date of birth) and specifics of the person's health (eg, diagnosis, prescriptions, and medical procedures). We evaluated the system's performance through its efficiency and effectiveness on 3924 files gathered from three P2P networks. P2P Watch successfully processed 3924 P2P files of unknown content. A manual examination of 1578 randomly selected files marked by the system as non-PHI confirmed that these files indeed did not contain PHI, making the false-negative detection rate equal to zero. Of 57 files marked by the system as PHI, all contained both personally identifiable information and health information: 11 files were PHI disclosures, and 46 files contained organizational materials such as unfilled insurance forms, job applications by medical professionals, and essays. PHI can be successfully detected in free-form textual files exchanged through P2P networks. Once the files with PHI are detected, affected individuals or data custodians can be alerted to take remedial action.

  9. BSD Portals for LINUX 2.0

    NASA Technical Reports Server (NTRS)

    McNab, A. David; woo, Alex (Technical Monitor)

    1999-01-01

    Portals, an experimental feature of 4.4BSD, extend the file system name space by exporting certain open () requests to a user-space daemon. A portal daemon is mounted into the file name space as if it were a standard file system. When the kernel resolves a pathname and encounters a portal mount point, the remainder of the path is passed to the portal daemon. Depending on the portal "pathname" and the daemon's configuration, some type of open (2) is performed. The resulting file descriptor is passed back to the kernel which eventually returns it to the user, to whom it appears that a "normal" open has occurred. A proxy portalfs file system is responsible for kernel interaction with the daemon. The overall effect is that the portal daemon performs an open (2) on behalf of the kernel, possibly hiding substantial complexity from the calling process. One particularly useful application is implementing a connection service that allows simple scripts to open network sockets. This paper describes the implementation of portals for LINUX 2.0.

  10. 47 CFR 65.105 - Discovery.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false Discovery. 65.105 Section 65.105... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Procedures § 65.105 Discovery. (a) Participants... evidence. (c) Discovery requests pursuant to § 65.105(b), including written interrogatories, shall be filed...

  11. 47 CFR 65.105 - Discovery.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false Discovery. 65.105 Section 65.105... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Procedures § 65.105 Discovery. (a) Participants... evidence. (c) Discovery requests pursuant to § 65.105(b), including written interrogatories, shall be filed...

  12. 47 CFR 65.105 - Discovery.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false Discovery. 65.105 Section 65.105... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Procedures § 65.105 Discovery. (a) Participants... evidence. (c) Discovery requests pursuant to § 65.105(b), including written interrogatories, shall be filed...

  13. 47 CFR 65.105 - Discovery.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false Discovery. 65.105 Section 65.105... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Procedures § 65.105 Discovery. (a) Participants... evidence. (c) Discovery requests pursuant to § 65.105(b), including written interrogatories, shall be filed...

  14. 47 CFR 65.105 - Discovery.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Discovery. 65.105 Section 65.105... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Procedures § 65.105 Discovery. (a) Participants... evidence. (c) Discovery requests pursuant to § 65.105(b), including written interrogatories, shall be filed...

  15. 75 FR 21072 - Self-Regulatory Organizations; The Depository Trust Company; Notice of Filing and Immediate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-22

    ... liquidity to Participants. \\5\\ A SPP is a payment sent intraday via Fedwire to DTC when a Participant has... they relate to the intraday return of SPPs and withdrawal of P&I allocations. Currently, Participants...

  16. EPA FRS Facilities State Single File CSV Download

    EPA Pesticide Factsheets

    This page provides state comma separated value (CSV) files containing key information of all facilities and sites within the Facility Registry System (FRS). Each state zip file contains a single CSV file of key facility-level information.

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

    North, Michael J.

    SchemaOnRead provides tools for implementing schema-on-read including a single function call (e.g., schemaOnRead("filename")) that reads text (TXT), comma separated value (CSV), raster image (BMP, PNG, GIF, TIFF, and JPG), R data (RDS), HDF5, NetCDF, spreadsheet (XLS, XLSX, ODS, and DIF), Weka Attribute-Relation File Format (ARFF), Epi Info (REC), Pajek network (PAJ), R network (NET), Hypertext Markup Language (HTML), SPSS (SAV), Systat (SYS), and Stata (DTA) files. It also recursively reads folders (e.g., schemaOnRead("folder")), returning a nested list of the contained elements.

  18. 75 FR 54059 - Extension of Filing Accommodation for Static Pool Information in Filings With Respect to Asset...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-03

    ... information could include a significant amount of statistical information that would be difficult to file... required static pool information. Given the large amount of statistical information involved, commentators....; and 18 U.S.C. 1350. * * * * * 2. Amend Sec. 232.312 paragraph (a) introductory text by removing...

  19. 26 CFR 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... other agencies. 301.6103(p)(2)(B)-1 Section 301.6103(p)(2)(B)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(2)(B)-1 Disclosure of returns and return information... regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4). (d) Records and...

  20. 26 CFR 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... other agencies. 301.6103(p)(2)(B)-1 Section 301.6103(p)(2)(B)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(2)(B)-1 Disclosure of returns and return information... regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4). (d) Records and...

  1. 26 CFR 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... or return information. 301.6103(p)(4)-1 Section 301.6103(p)(4)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(4)-1 Procedures relating to safeguards for returns..., see § 301.6103(p)(7)-1. [T.D. 9445, 74 FR 6830, Feb. 11, 2009] ...

  2. 26 CFR 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... other agencies. 301.6103(p)(2)(B)-1 Section 301.6103(p)(2)(B)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(2)(B)-1 Disclosure of returns and return information... regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4). (d) Records and...

  3. 26 CFR 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... other agencies. 301.6103(p)(2)(B)-1 Section 301.6103(p)(2)(B)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(2)(B)-1 Disclosure of returns and return information... regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4). (d) Records and...

  4. 26 CFR 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... other agencies. 301.6103(p)(2)(B)-1 Section 301.6103(p)(2)(B)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(2)(B)-1 Disclosure of returns and return information... regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4). (d) Records and...

  5. 26 CFR 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... or return information. 301.6103(p)(4)-1 Section 301.6103(p)(4)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(4)-1 Procedures relating to safeguards for returns..., see § 301.6103(p)(7)-1. [T.D. 9445, 74 FR 6830, Feb. 11, 2009] ...

  6. 26 CFR 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... or return information. 301.6103(p)(4)-1 Section 301.6103(p)(4)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(4)-1 Procedures relating to safeguards for returns..., see § 301.6103(p)(7)-1. [T.D. 9445, 74 FR 6830, Feb. 11, 2009] ...

  7. 26 CFR 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... or return information. 301.6103(p)(4)-1 Section 301.6103(p)(4)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(4)-1 Procedures relating to safeguards for returns..., see § 301.6103(p)(7)-1. [T.D. 9445, 74 FR 6830, Feb. 11, 2009] ...

  8. 26 CFR 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or return information. 301.6103(p)(4)-1 Section 301.6103(p)(4)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(4)-1 Procedures relating to safeguards for returns..., see § 301.6103(p)(7)-1. [T.D. 9445, 74 FR 6830, Feb. 11, 2009] ...

  9. Highway Safety Information System guidebook for the Minnesota state data files. Volume 1 : SAS file formats

    DOT National Transportation Integrated Search

    2001-02-01

    The Minnesota data system includes the following basic files: Accident data (Accident File, Vehicle File, Occupant File); Roadlog File; Reference Post File; Traffic File; Intersection File; Bridge (Structures) File; and RR Grade Crossing File. For ea...

  10. Integration of DICOM and openEHR standards

    NASA Astrophysics Data System (ADS)

    Wang, Ying; Yao, Zhihong; Liu, Lei

    2011-03-01

    The standard format for medical imaging storage and transmission is DICOM. openEHR is an open standard specification in health informatics that describes the management and storage, retrieval and exchange of health data in electronic health records. Considering that the integration of DICOM and openEHR is beneficial to information sharing, on the basis of XML-based DICOM format, we developed a method of creating a DICOM Imaging Archetype in openEHR to enable the integration of DICOM and openEHR. Each DICOM file contains abundant imaging information. However, because reading a DICOM involves looking up the DICOM Data Dictionary, the readability of a DICOM file has been limited. openEHR has innovatively adopted two level modeling method, making clinical information divided into lower level, the information model, and upper level, archetypes and templates. But one critical challenge posed to the development of openEHR is the information sharing problem, especially in imaging information sharing. For example, some important imaging information cannot be displayed in an openEHR file. In this paper, to enhance the readability of a DICOM file and semantic interoperability of an openEHR file, we developed a method of mapping a DICOM file to an openEHR file by adopting the form of archetype defined in openEHR. Because an archetype has a tree structure, after mapping a DICOM file to an openEHR file, the converted information is structuralized in conformance with openEHR format. This method enables the integration of DICOM and openEHR and data exchange without losing imaging information between two standards.

  11. 26 CFR 1.911-5 - Special rules for married couples.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... qualified individuals and H's tax home is in London and W's tax home is in Paris, then both H and W may... regardless of whether they file joint or separate returns. If instead of living in Paris, W lives in an area...

  12. 5 CFR 831.618 - Waiver of spousal consent requirement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Waiver of spousal consent requirement. 831.618 Section 831.618 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... locate the spouse; and (ii) Documentary corroboration such as tax returns filed separately or newspaper...

  13. 5 CFR 842.607 - Waiver of spousal consent requirement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Waiver of spousal consent requirement. 842.607 Section 842.607 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL... locate the spouse; and (ii) Documentary corroboration such as tax returns filed separately or newspaper...

  14. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... The consolidated payments of estimated tax shall be deposited with the authorized financial...) INCOME TAXES Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files a consolidated return for two consecutive taxable years, it must make...

  15. 77 FR 28640 - Product List Changes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-15

    ... POSTAL REGULATORY COMMISSION [Docket Nos. MC2012-15 and CP2012-22; Order No. 1334] Product List... competitive product list. This notice addresses procedural steps associated with this filing. DATES: Comments... the competitive product list.\\1\\ The Postal Service asserts that Parcel Select and Parcel Return...

  16. Ada (Tradename) Compiler Validation Summary Report. Concurrent Computer Corporation C3 Ada, Version R00-00.00. Concurrent Computer Corporation Series 3200.

    DTIC Science & Technology

    1986-06-11

    been specified, then the amount specified is returned. Otherwise the current amount allocated is returned. T’STORAGESIZE for task types or objects is...hrs DURATION’LAST 131071.99993896484375 36 hrs F.A Address Clauses Address clauses are implemented for objects. No storage is allocated for objects...it is ignored. at Allocation . An integer in the range 1..2,147,483,647. For CONTIGUOUS files, it specifies the number of 256 byte sectors. For ITAM

  17. IRS’ Budget Request for Fiscal Year 1992 and Status of the 1991 Tax Return Filing Season

    DTIC Science & Technology

    1991-03-20

    overstated deductions. By not checking delinquent returnis, tie may be giving nonfilers reaon to believe that they can cheat :Wr &d "oi mak Erjammatn...preparing the fiscal year 1991 budget, we told the Subcommittee last year that the prospects for an improved fiscal condition in 1991 appeared good . We...percent of the calls at the same time last year. Returns processing As of March 9P 1991. according to various IRS indicators, IRS has done a good job

  18. An efficient approach for video information retrieval

    NASA Astrophysics Data System (ADS)

    Dong, Daoguo; Xue, Xiangyang

    2005-01-01

    Today, more and more video information can be accessed through internet, satellite, etc.. Retrieving specific video information from large-scale video database has become an important and challenging research topic in the area of multimedia information retrieval. In this paper, we introduce a new and efficient index structure OVA-File, which is a variant of VA-File. In OVA-File, the approximations close to each other in data space are stored in close positions of the approximation file. The benefit is that only a part of approximations close to the query vector need to be visited to get the query result. Both shot query algorithm and video clip algorithm are proposed to support video information retrieval efficiently. The experimental results showed that the queries based on OVA-File were much faster than that based on VA-File with small loss of result quality.

  19. Accessing and distributing EMBL data using CORBA (common object request broker architecture).

    PubMed

    Wang, L; Rodriguez-Tomé, P; Redaschi, N; McNeil, P; Robinson, A; Lijnzaad, P

    2000-01-01

    The EMBL Nucleotide Sequence Database is a comprehensive database of DNA and RNA sequences and related information traditionally made available in flat-file format. Queries through tools such as SRS (Sequence Retrieval System) also return data in flat-file format. Flat files have a number of shortcomings, however, and the resources therefore currently lack a flexible environment to meet individual researchers' needs. The Object Management Group's common object request broker architecture (CORBA) is an industry standard that provides platform-independent programming interfaces and models for portable distributed object-oriented computing applications. Its independence from programming languages, computing platforms and network protocols makes it attractive for developing new applications for querying and distributing biological data. A CORBA infrastructure developed by EMBL-EBI provides an efficient means of accessing and distributing EMBL data. The EMBL object model is defined such that it provides a basis for specifying interfaces in interface definition language (IDL) and thus for developing the CORBA servers. The mapping from the object model to the relational schema in the underlying Oracle database uses the facilities provided by PersistenceTM, an object/relational tool. The techniques of developing loaders and 'live object caching' with persistent objects achieve a smart live object cache where objects are created on demand. The objects are managed by an evictor pattern mechanism. The CORBA interfaces to the EMBL database address some of the problems of traditional flat-file formats and provide an efficient means for accessing and distributing EMBL data. CORBA also provides a flexible environment for users to develop their applications by building clients to our CORBA servers, which can be integrated into existing systems.

  20. Accessing and distributing EMBL data using CORBA (common object request broker architecture)

    PubMed Central

    Wang, Lichun; Rodriguez-Tomé, Patricia; Redaschi, Nicole; McNeil, Phil; Robinson, Alan; Lijnzaad, Philip

    2000-01-01

    Background: The EMBL Nucleotide Sequence Database is a comprehensive database of DNA and RNA sequences and related information traditionally made available in flat-file format. Queries through tools such as SRS (Sequence Retrieval System) also return data in flat-file format. Flat files have a number of shortcomings, however, and the resources therefore currently lack a flexible environment to meet individual researchers' needs. The Object Management Group's common object request broker architecture (CORBA) is an industry standard that provides platform-independent programming interfaces and models for portable distributed object-oriented computing applications. Its independence from programming languages, computing platforms and network protocols makes it attractive for developing new applications for querying and distributing biological data. Results: A CORBA infrastructure developed by EMBL-EBI provides an efficient means of accessing and distributing EMBL data. The EMBL object model is defined such that it provides a basis for specifying interfaces in interface definition language (IDL) and thus for developing the CORBA servers. The mapping from the object model to the relational schema in the underlying Oracle database uses the facilities provided by PersistenceTM, an object/relational tool. The techniques of developing loaders and 'live object caching' with persistent objects achieve a smart live object cache where objects are created on demand. The objects are managed by an evictor pattern mechanism. Conclusions: The CORBA interfaces to the EMBL database address some of the problems of traditional flat-file formats and provide an efficient means for accessing and distributing EMBL data. CORBA also provides a flexible environment for users to develop their applications by building clients to our CORBA servers, which can be integrated into existing systems. PMID:11178259

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