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Sample records for income tax reduction

  1. 26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... to the Internal Revenue Code as applicable in the Virgin Islands (mirror code) is $30,000. S is entitled to claim a credit under section 901 of the mirror code in the amount of $10,000 for income tax... amount of the reduction in S's mirror code tax liability that may result from claiming this...

  2. 26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... to the Internal Revenue Code as applicable in the Virgin Islands (mirror code) is $30,000. S is entitled to claim a credit under section 901 of the mirror code in the amount of $10,000 for income tax... amount of the reduction in S's mirror code tax liability that may result from claiming this...

  3. 26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... to the Internal Revenue Code as applicable in the Virgin Islands (mirror code) is $30,000. S is entitled to claim a credit under section 901 of the mirror code in the amount of $10,000 for income tax... amount of the reduction in S's mirror code tax liability that may result from claiming this...

  4. 26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... to the Internal Revenue Code as applicable in the Virgin Islands (mirror code) is $30,000. S is entitled to claim a credit under section 901 of the mirror code in the amount of $10,000 for income tax... amount of the reduction in S's mirror code tax liability that may result from claiming this...

  5. 26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... to the Internal Revenue Code as applicable in the Virgin Islands (mirror code) is $30,000. S is entitled to claim a credit under section 901 of the mirror code in the amount of $10,000 for income tax... amount of the reduction in S's mirror code tax liability that may result from claiming this...

  6. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1987

    1987-01-01

    An income tax guide is presented to aid families with certain aspects of the Tax Reform Act of 1986 that specifically affect disabled persons and their families. Among items covered are personal and standard deductions, the additional standard deduction, deduction for dependents, deductions for medical expenses, and tax credits. (Author/DB)

  7. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

    Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children…

  8. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... During 1974, N has income from sources within foreign country X, all of which is foreign mineral income... country X nor country Y allows a credit against its tax for foreign income taxes. N pays a dividend of $40... from country X $100,000 Less: Intangible drilling and development costs $21,000 Cost depletion 3,000...

  9. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... During 1974, N has income from sources within foreign country X, all of which is foreign mineral income... country X nor country Y allows a credit against its tax for foreign income taxes. N pays a dividend of $40... from country X $100,000 Less: Intangible drilling and development costs $21,000 Cost depletion 3,000...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. A Pro-Family Income Tax.

    ERIC Educational Resources Information Center

    Carlson, Allan

    1989-01-01

    Discusses the Tax Reform Act of 1986, which doubled the personal exemption, increased the eligibility ceiling for the Earned Income Tax Credit, and reduced marginal income-tax rates. Compares the Act with the Acts of 1948 and 1969. Outlines criteria for a pro-family income tax policy. (BJV)

  12. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1979

    1979-01-01

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

  15. Household After-Tax Incomes 1985.

    ERIC Educational Resources Information Center

    Nelson, Charles T.

    1987-01-01

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

  16. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

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

  17. A Hand Up: How State Earned Income Tax Credits Help Working Families Escape Poverty. 2000 Edition.

    ERIC Educational Resources Information Center

    Johnson, Nicholas

    An Earned Income Tax Credit (EITC) is a tax reduction and a wage supplement for low- and moderate-income working families. The federal government, and some states, administer an EITC through the income tax. States that enact EITCs can reduce child poverty, support welfare-to-work efforts, and cut taxes for families struggling to make ends meet.…

  18. A Hand Up: How State Earned Income Tax Credits Help Working Families Escape Poverty. 1999 Edition.

    ERIC Educational Resources Information Center

    Johnson, Nicholas

    An Earned Income Tax Credit (EITC) is a tax reduction and a wage supplement for low- and moderate-income working families. The federal government administers an EITC through the income tax, as do some states. States that enact EITCs can reduce child poverty, support welfare-to-work efforts, and cut taxes for families struggling to make ends meet.…

  19. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... of student income and provide this to center operators and to the finance center....

  20. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... of student income and provide this to center operators and to the finance center....

  1. Earned Income Tax Credit Eligibility and Participation

    DTIC Science & Technology

    2007-11-02

    to assist the working poor . The EIC is intended to offset the burden of the Social Security payroll tax on low - income workers and to encourage low ...The Earned Income Tax Credit (EIC), which is expected to provide over $30 billion in refundable credits in fiscal year 2002, is major federal effort... income individuals to work. The amounts of credit that taxpayers receive depend on the taxpayers’ incomes and the number of qualifying children they have

  2. Income Tax Policy and Charitable Giving

    ERIC Educational Resources Information Center

    Brooks, Arthur C.

    2007-01-01

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

  3. 78 FR 72393 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ...This document contains final regulations under section 1411 of the Internal Revenue Code (Code). These regulations provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income. The regulations affect individuals, estates, and trusts whose incomes meet certain income...

  4. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... general. A foreign tax satisfies the substitution requirement if the tax in fact operates as a tax imposed... of a hotel, is subject to the generally imposed income tax. A comparison between the tax burden of... imposed income tax is irrelevant to this determination. (2) Soak-up taxes. A foreign tax satisfies...

  5. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  6. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  8. Exemptions from Unrelated Business Tax: Rental Income

    ERIC Educational Resources Information Center

    Reed, George E.

    1975-01-01

    Section 512(b) of the Internal Revenue Code contains several categorical exemptions from the unrelated business tax including rental income. The article covers various problems faced by nonprofit organizations such as parochial schools in leasing or selling property. (LBH)

  9. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  10. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income Taxes-Accrued, shall be credited for the amount of Federal Income Taxes for the current period. This...

  11. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income Taxes-Accrued, shall be credited for the amount of Federal Income Taxes for the current period. This...

  12. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income Taxes-Accrued, shall be credited for the amount of Federal Income Taxes for the current period. This...

  13. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... respect to foreign mineral income from sources within such country or possession is an amount which bears... the dividend which is attributable to foreign mineral income bears to the total dividend. For purposes... mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE...

  14. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... respect to foreign mineral income from sources within such country or possession is an amount which bears... the dividend which is attributable to foreign mineral income bears to the total dividend. For purposes... mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE...

  15. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during... and Local Income Taxes, 7400 Nonoperating Taxes, 7600 Extraordinary Items. (b) If significant,...

  16. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during... and Local Income Taxes, 7400 Nonoperating Taxes, 7600 Extraordinary Items. (b) If significant,...

  17. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during... and Local Income Taxes, 7400 Nonoperating Taxes, 7600 Extraordinary Items. (b) If significant,...

  18. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during... and Local Income Taxes, 7400 Nonoperating Taxes, 7600 Extraordinary Items. (b) If significant,...

  19. 75 FR 8392 - Low Income Housing Tax Credit Tenant Database

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-24

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Low Income Housing Tax Credit Tenant Database AGENCY: Office of the Chief Information... Reduction Act. The Department is soliciting public comments on the subject proposal. The Housing...

  20. 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

    ... File Individual Income Tax Returns Using Magnetic Media AGENCY: Internal Revenue Service (IRS... for ``specified tax return preparers'' to file individual income tax returns using magnetic media... individual income tax returns using magnetic media (electronically). Section 17 of the Worker,...

  1. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Income taxes. 638.529 Section 638.529 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER... provides that students are Federal employees for the purposes of the Internal Revenue Code of 1986...

  2. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable......

  4. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable......

  5. Unrelated business income tax: an update.

    PubMed

    Fama, A J

    1984-02-01

    To meet spiraling costs, tax-exempt hospitals increasingly are operating businesses unrelated to direct patient care. Knowing which activities may be open to challenge by the Internal Revenue Service (IRS) is essential to avoid the unrelated business income (UBI) tax. Three criteria must be met for an activity to be taxable as UBI: It must constitute a trade or business; It must be regularly carried on; and It must be unrelated to the organization's exempt purpose. The Internal Revenue Code and IRS rulings clearly exclude the following areas from UBI taxation: Activities performed by unpaid volunteers (e.g., hospital auxiliaries' fund-raising dinners and bazaars and the operation of thrift stores); Operations conducted for the convenience of the organization's members, students, patients, or employees (e.g., gift shops, cafeterias, coffee shops, parking lots, lounges, vending machines, pharmaceutical sales to inpatients and emergency room outpatients, and research activities for students' benefit; The sale of merchandise that has been received by gift (e.g., flea markets, baked goods sales, book sales, and rummage sales); Investment income such as dividends, interest, annuities, royalties, certain rents, and capital gains from the sale of investment assets; Gifts or contributions made directly to the facility; and Bingo games that are conducted commercially. Areas which may be subject to UBI taxation, or in which there have been controversial or contradictory court rulings, include: Pharmaceutical sales to the public or private physicians' patients; and Laboratory services provided to private physicians for treating their patients. IRS private letter rulings, though not precedential, have excluded from UBI taxation the x-ray income from a hospital's branch facility and rental income from property leased for use as a clinic or medical office building that is substantially related to the hospital's exempt functions. Private letter rulings have subjected to UBI

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

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

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

  7. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... excise taxes, social security taxes, and all other taxes assessed by Federal, State, County, Municipal... amount of each class of taxes. Note A: Taxes applicable to property construction or investments may be charged to the account in which the property construction or investment is included. Special...

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

    ERIC Educational Resources Information Center

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

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

  9. UBIT Issues: Guidance on Interpreting Unrelated Business Income Tax Rules.

    ERIC Educational Resources Information Center

    Roark, Stephen J.; Danley, Lisa M.

    1991-01-01

    The central issue in determining taxability of colleges' unrelated business income is the tax's purpose: to eliminate unfair advantage of exempt organizations over tax-paying businesses. If the business is not competing with outside vendors and can be related to the organization's exempt purposes, income is not taxable. (MSE)

  10. 78 FR 13221 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-27

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI67 Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final... section 6654 of the Internal Revenue Code (Code) relating to reduced estimated income tax payments...

  11. 75 FR 9101 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-01

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI89 Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and... the Internal Revenue Code (Code) relating to reduced estimated income tax payments for...

  12. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... those local, state and Federal income taxes (both positive and negative), that relate to other...

  13. 26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made...

  14. The Income Tax (Amendment) Act (No. 14 of 1987).

    PubMed

    1989-01-01

    Among other things, this Act amends the Income Tax Act of Zambia to apportion equally the married allowance given to married spouses; previously the allowance had belonged to only 1 spouse, usually the husband. The Act also provides that spouses living together will share child allowances by an agreement sent to the Commissioner of Taxes.

  15. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall... generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account...

  16. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall... generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account...

  17. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall... generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account...

  18. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall... generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account...

  19. 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...

  20. 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...

  1. 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...

  2. 26 CFR 1.6011-7 - 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. 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...

  3. California Community Colleges: Coping with Tax Reductions.

    ERIC Educational Resources Information Center

    Tollefson, Terrence A.

    This paper examines the financial problems of California's community colleges caused by reduced local property tax support. In 1978 California voters enacted Proposition 13, a constitutional amendment that reduced taxes on real estate. The proposition's immediate effect on community college funding was a statewide, fifty-percent reduction in local…

  4. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Income taxes-accrued. 32.4070 Section 32.4070 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income...

  5. 78 FR 72451 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ... rule must be received by March 3, 2014. Comments on the collection of information for this proposed... effective for taxable years beginning after December 31, 2012. Section 1411 imposes a 3.8 percent tax on... (in addition to any other tax imposed by subtitle A) for each taxable year equal to 3.8 percent of...

  6. 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

    ... Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue Service (IRS... using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue Code. DATES: This...

  7. 75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-01

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI67 Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of... guidance as to qualified individuals with small business income who certify that they satisfy the...

  8. 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

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue...

  9. 75 FR 15610 - Employment Taxes and Collection of Income Tax at Source

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2010,...

  10. 78 FR 19100 - Employment Taxes and Collection of Income Tax at Source

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-29

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2012,...

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

    ERIC Educational Resources Information Center

    Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

    2010-01-01

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

  12. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax by corporation. 1.6425-1 Section 1.6425-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Abatements, Credits, and Refunds § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. (a) In general. Any...

  13. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporation. (7) Foreign income taxes. The term foreign income taxes means income, war profits, and excess profits taxes as defined in § 1.901-2(a), and taxes included in the term income, war profits, and excess... income, war profits, and excess profits taxes shall not include amounts excluded from the definition...

  14. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... corporation. (7) Foreign income taxes. The term foreign income taxes means income, war profits, and excess profits taxes as defined in § 1.901-2(a), and taxes included in the term income, war profits, and excess... income, war profits, and excess profits taxes shall not include amounts excluded from the definition...

  15. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... corporation. (7) Foreign income taxes. The term foreign income taxes means income, war profits, and excess profits taxes as defined in § 1.901-2(a), and taxes included in the term income, war profits, and excess... income, war profits, and excess profits taxes shall not include amounts excluded from the definition...

  16. Act of 7 December 1988 reforming the income tax and modifying the stamp taxes.

    PubMed

    1989-01-01

    Among other things, this Belgian Act does the following with respect to taxation of the family: 1) introduces a tax deduction of 80% of child care costs up to a certain maximum amount; 2) integrates more fully into the tax code the system of "decumulation," whereby spouses who each earn a professional income can each benefit from a minimum tax exemption; and 3) introduces income splitting, whereby a spouse who does not work can have up to 30% of the other spouse's income attributed to him or her with a resulting minimum tax exemption. Royal Order of 17 January 1989 (Moniteur belge, 1 February 1989, p. 1954) sets the maximum deductible amount of care per child at 345 francs/day.

  17. A comparison of the poverty impact of transfers, taxes and market income across five OECD countries.

    PubMed

    Bibi, Sami; Duclos, Jean-Yves

    2010-01-01

    This paper compares the poverty reduction impact of income sources, taxes and transfers across five OECD countries. Since the estimation of that impact can depend on the order in which the various income sources are introduced into the analysis, it is done by using the Shapley value. Estimates of the poverty reduction impact are presented in a normalized and unnormalized fashion, in order to take into account the total as well as the per dollar impacts. The methodology is applied to data from the Luxembourg Income Study database.

  18. Helping Working Families: The Earned Income Tax Credit.

    ERIC Educational Resources Information Center

    Hoffman, Saul D.; Seidman, Laurence S.

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

  19. Oregon & Federal Basic Income Tax Return Preparation. Student's Manual 1981.

    ERIC Educational Resources Information Center

    Young, Donna, Ed.

    This student manual contains materials for a 20-session course in basic income tax preparation. Each session may include some or all of these components: a reading assignment, a vocabulary list, interview questions pertinent to that session's subject matter, informative/reference materials, problems to work out in class or at home, exercises, and…

  20. Income Tax Preparation Assistance Service Learning Program: A Multidimensional Assessment

    ERIC Educational Resources Information Center

    Aldridge, Richard; Callahan, Richard A.; Chen, Yining; Wade, Stacy R.

    2015-01-01

    The authors present a multidimensional assessment of the outcomes and benefits of an income tax preparation assistance (ITPA) service learning program. They measure the perceived proximate benefits at the delivery of the service program, the actual learning outcome benefits prior to graduation, and the perceived long-term benefits from a…

  1. Income Tax. Teacher Edition. Farm Business Management Series.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    This curriculum guide for the Oklahoma Farm Business Management Program contains four instructional units that provide students with the necessary knowledge to complete an accurate income tax return. Each unit of instruction includes some or all of these components: performance objectives, suggested activities for the instructor, information…

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

    ERIC Educational Resources Information Center

    Koonce, Joan; Scarrow, Andrea; Palmer, Lance

    2016-01-01

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

  3. 26 CFR 1.6302-1 - Use of Government depositaries in connection with corporation income and estimated income taxes...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Use of Government depositaries in connection... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Provisions § 1.6302-1 Use of Government depositaries... this section shall be considered as payment of the tax. (2) Deposits by electronic funds transfer....

  4. The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

    ERIC Educational Resources Information Center

    Heim, Bradley T.

    2009-01-01

    This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

  5. 76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-14

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The....C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  6. 75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The...) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

  7. 75 FR 25314 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program... Income Tax Assistance (VITA) Matching Grant Program, which was published in the Federal Register on... packages for the 2011 Community Volunteer Income Tax Assistance (VITA) Matching Grant Program. FOR...

  8. 76 FR 56878 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-14

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance... open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee will be....C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance...

  9. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  10. 26 CFR 1.511-3 - Provisions generally applicable to the tax on unrelated business income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Provisions generally applicable to the tax on unrelated business income. 1.511-3 Section 1.511-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business...

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  12. 26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Deduction for estate tax attributable to income..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(c)-1 Deduction for estate tax attributable to income in respect of a decedent. (a) In general....

  13. 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;…

  14. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f) of section 3302 of FUTA authorizes a limitation (cap) on the reduction of tax credits by reason of an... November 10 of a taxable year, that— (1) No action was taken by the State during the 12-month period...

  15. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... term foreign income taxes means income, war profits, and excess profits taxes as defined in § 1.901-2(a), and taxes included in the term income, war profits, and excess profits taxes by reason of section 903... deemed paid by a foreign corporation under this section. Foreign income, war profits, and excess...

  16. 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

    ... individuals, estates, and trusts. This includes any return of income tax in the Form 1040 series and Form 1041... the Form 1040 series, Form 1041 series, and Forms 990-T (when the exempt organizations are trusts.... As part of her practice, B infrequently prepares and files Forms 1041 (U.S. Income Tax Return...

  17. 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)....

  18. 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

    ... 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)....

  19. 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)....

  20. 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)....

  1. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....3402(n)-1 Section 31.3402(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income tax... certificate under section 3402(n) and the regulations thereunder has been furnished to the employer. (c)...

  2. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....3402(n)-1 Section 31.3402(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income tax... certificate under section 3402(n) and the regulations thereunder has been furnished to the employer. (c)...

  3. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....3402(n)-1 Section 31.3402(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income tax... certificate under section 3402(n) and the regulations thereunder has been furnished to the employer. (c)...

  4. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....3402(n)-1 Section 31.3402(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income tax... certificate under section 3402(n) and the regulations thereunder has been furnished to the employer. (c)...

  5. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  6. 26 CFR 1.1463-1 - Tax paid by recipient of income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... relieve the person that did not withhold tax from liability for interest or any penalties or additions to... Section 1.1463-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... recipient of income. (a) Tax paid. If the tax required to be withheld under chapter 3 of the...

  7. 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…

  8. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....3402(n)-1 Section 31.3402(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income tax... certificate under section 3402(n) and the regulations thereunder has been furnished to the employer. (c)...

  9. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred nonoperating income taxes... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  10. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred nonoperating income taxes... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  11. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred nonoperating income taxes... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  12. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred nonoperating income taxes... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  13. 26 CFR 31.3502-1 - Nondeductibility of taxes in computing taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Nondeductibility of taxes in computing taxable... 1954) § 31.3502-1 Nondeductibility of taxes in computing taxable income. For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201,...

  14. 45 CFR 608.4 - Reductions of tax refunds.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 3 2012-10-01 2012-10-01 false Reductions of tax refunds. 608.4 Section 608.4... COLLECTION AND ADMINISTRATIVE OFFSET § 608.4 Reductions of tax refunds. (a) In accordance with regulations....S.C. 3720A, NSF will participate in the Federal Tax Refund Offset Program for offset against...

  15. 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…

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

    PubMed

    Cebi, Merve; Woodbury, Stephen A

    2014-05-01

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

  17. 26 CFR 301.6013-1 - Joint returns of income tax by husband and wife.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Joint returns of income tax by husband and wife... Records § 301.6013-1 Joint returns of income tax by husband and wife. For provisions with respect to joint returns of income tax by husband and wife, see §§ 1.6013-1 to 1.6013-7, inclusive, of this chapter...

  18. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... Federal income taxes (both positive and negative), that relate to extraordinary items....

  19. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Rulings and Other Specific Matters § 601.206 Certification required to obtain reduced foreign tax rates... certification have printed special forms. The forms contain a series of questions to be answered by the taxpayer... director of the district in which the claimant filed his latest income tax return. Some certification...

  20. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Rulings and Other Specific Matters § 601.206 Certification required to obtain reduced foreign tax rates... certification have printed special forms. The forms contain a series of questions to be answered by the taxpayer... director of the district in which the claimant filed his latest income tax return. Some certification...

  1. Ohio's City-School District Income Tax: A Tale of Two Cities.

    ERIC Educational Resources Information Center

    Busch, Ronald J.; Stewart, Douglas O.; Taub, Allan J.

    1999-01-01

    Summarizes alternative tax systems available to school districts in Ohio and reviews their development. Presents socioeconomic information about the populations of two Ohio towns, summarizes limitations of the property tax as the primary source of local school funds, and discusses implications of passing a city-district income tax in Euclid, Ohio.…

  2. 26 CFR 301.6316-1 - Payment of income tax in foreign currency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Payment of income tax in foreign currency. 301....6316-1 Payment of income tax in foreign currency. Subject to the provisions of §§ 301.6316-3 to 301... citizen of the United States in nonconvertible foreign currency may be paid in such currency— (a) For...

  3. 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...

  4. 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...

  5. 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...

  6. Income Tax Act, 1989 (No. 1 of 1989), 6 April 1989.

    PubMed

    1989-01-01

    This Saint Lucia Act revises and consolidates the law relating to income tax. It contains the following provisions, among others: 1) income accrued to a married woman is to be taxed in her own name; 2) the spousal deduction is set at $1500; and 3) the child deduction is set at $1000.

  7. Tax Reform; A Minimalist Approach for Assisting the Low-Income.

    ERIC Educational Resources Information Center

    Burbridge, Lynn

    1987-01-01

    The 1986 Tax Reform Act is a positive step toward improving the plight of low-income families; however, it will not produce dramatic effects. The tax burden will be more equitable and low-income housing may increase, but a better way to help the poor is to develop a comprehensive set of assistance policies. (VM)

  8. 26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Islands income taxes. 1.932-1 Section 1.932-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Coordination of United States and Virgin Islands income taxes. (a) Scope—(1) In general. Section 932 and this... United States Virgin Islands (Virgin Islands). (2) Individuals covered. This section will apply to...

  9. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include the balance of income tax expense related to noncurrent items from regulated operations which...

  10. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense (Federal, state, and local) that has been deferred to...

  11. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or...

  12. 12 CFR 7.1008 - Preparing income tax returns for customers or public.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Preparing income tax returns for customers or public. 7.1008 Section 7.1008 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers...

  13. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include... are reclassified from long-term or noncurrent status to current status, the appropriate deferred income tax shall be reclassified from this account to Account 4100, Net Current Deferred Operating...

  14. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred operating income taxes. 32... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the...

  15. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred operating income taxes. 32... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the...

  16. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include... are reclassified from long-term or noncurrent status to current status, the appropriate deferred income tax shall be reclassified from this account to Account 4100, Net Current Deferred Operating...

  17. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred operating income taxes. 32... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the...

  18. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred operating income taxes. 32... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the...

  19. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include... are reclassified from long-term or noncurrent status to current status, the appropriate deferred income tax shall be reclassified from this account to Account 4100, Net Current Deferred Operating...

  20. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include... are reclassified from long-term or noncurrent status to current status, the appropriate deferred income tax shall be reclassified from this account to Account 4100, Net Current Deferred Operating...

  1. Development of an Award Winning Volunteer Income Tax Assistance Program: A Case Study

    ERIC Educational Resources Information Center

    Miller, William F.; Thalacker, Brenda L.

    2013-01-01

    The Volunteer Income Tax Assistance (VITA) program, sponsored by the IRS, offers free tax services for individuals with low-to-moderate incomes, the elderly, disabled and/or those who lack English language proficiency. Although established by the IRS in 1969, it is administered by partnering community based volunteer organizations throughout U.S.,…

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

    NASA Astrophysics Data System (ADS)

    Sedmak, M. R.

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

  3. The Best Choice for a Prosperous Texas: A Texas-Style Personal Income Tax. Policy Brief No. 2

    ERIC Educational Resources Information Center

    Center for Public Policy Priorities, 2006

    2006-01-01

    Part one of this trilogy of policy briefs explains the challenge facing Texas in funding public education. This policy brief explains why a Texas-style personal income tax is the best way to meet the needs of Texas. Only a personal income tax can significantly reduce reliance on property taxes--cutting the school operations tax from $1.50 to…

  4. 26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... before amendment by Tax Reform Act of 1969). 1.673(b)-1 Section 1.673(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Grantors and... amendment by Tax Reform Act of 1969). (a) Pursuant to section 673(b) a grantor is not treated as an owner...

  5. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... regard to the limitation in section 168(f)(10)(B)(iii). The recovery class of qualified leased...

  6. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... regard to the limitation in section 168(f)(10)(B)(iii). The recovery class of qualified leased...

  7. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... regard to the limitation in section 168(f)(10)(B)(iii). The recovery class of qualified leased...

  8. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... regard to the limitation in section 168(f)(10)(B)(iii). The recovery class of qualified leased...

  9. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15...

  10. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15...

  11. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15...

  12. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15...

  13. 78 FR 16277 - Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-14

    ... URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax... state agency administering tax credits under section 42 of the Internal Revenue Code of 1986 (low-income... also lists the following information: Title of Proposed: Low Income Housing Tax Credit Database....

  14. Compensating Differentials and Income Taxes: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?

    ERIC Educational Resources Information Center

    Powell, David

    2012-01-01

    Income taxes distort the relationship between wages and nontaxable amenities. When the marginal tax rate increases, amenities become more valuable as the compensating differential for low-amenity jobs is taxed away. While there is evidence that the provision of amenities responds to taxes, the literature has ignored the consequences for job…

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

    PubMed Central

    Baum-Snow, Nathaniel; Marion, Justin

    2013-01-01

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

  16. 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…

  17. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... take account of the stock appreciation tax. If a credit mechanism is used, see also paragraph (e)(4)(i... from a personal residence used by the owner and receipt of stock dividends of a type described in... such imputed rental income and such stock dividends. However, a foreign tax based only or...

  18. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... take account of the stock appreciation tax. If a credit mechanism is used, see also paragraph (e)(4)(i... from a personal residence used by the owner and receipt of stock dividends of a type described in... such imputed rental income and such stock dividends. However, a foreign tax based only or...

  19. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... take account of the stock appreciation tax. If a credit mechanism is used, see also paragraph (e)(4)(i... from a personal residence used by the owner and receipt of stock dividends of a type described in... such imputed rental income and such stock dividends. However, a foreign tax based only or...

  20. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... take account of the stock appreciation tax. If a credit mechanism is used, see also paragraph (e)(4)(i... from a personal residence used by the owner and receipt of stock dividends of a type described in... such imputed rental income and such stock dividends. However, a foreign tax based only or...

  1. The Incidence of the Property Tax on Homeowners: Evidence from the Panel Study of Income Dynamics.

    ERIC Educational Resources Information Center

    Ihlanfeldt, Keith Ray

    1979-01-01

    The direct estimates of the relationship between permanent income and property tax payments presented here suggest that the property tax on homeowners is progressive at the national level and generally proportional at the local level. Available from NTA-TIA, 21 East State Street, Columbus, OH 43215. (Author)

  2. Small Numbers, Large Returns: College Students Helping Community Members Prepare Income Tax Returns

    ERIC Educational Resources Information Center

    Hulsart, Robyn W.

    2007-01-01

    This article examines the Volunteer Income Tax Assistance program, an IRS-sponsored initiative designed to help those who cannot afford professional tax assistance, people with disabilities, people uncomfortable speaking and understanding English, the elderly, and others with special needs. The author discusses its implementation at a small…

  3. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... options and paying income taxes incurred as a result of such exercise. 221.123 Section 221.123 Banks and... options and paying income taxes incurred as a result of such exercise. (a) Section 221.4(a) and (b), which.... Taking a position that might discourage the exercise of options because of tax complications...

  4. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Income tax due dates postponed in case of China... Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. (a) With... tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C. ch. 4),...

  5. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... options and paying income taxes incurred as a result of such exercise. 221.123 Section 221.123 Banks and... income taxes incurred as a result of such exercise. (a) Section 221.4(a) and (b), which provides special... that might discourage the exercise of options because of tax complications would conflict with...

  6. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... options and paying income taxes incurred as a result of such exercise. 221.123 Section 221.123 Banks and... income taxes incurred as a result of such exercise. (a) Section 221.4(a) and (b), which provides special... that might discourage the exercise of options because of tax complications would conflict with...

  7. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Coordination of individual income taxes with... United States § 1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana... this rule is to facilitate the coordination of the tax systems of the United States and the...

  8. 26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... prior law); the types of insurance written by the company; and the percentage of marine insurance to... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Election of multiple line companies to be taxed... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Other Insurance Companies § 1.831-4 Election...

  9. A Tax Leeway Study. Property Taxes, Individual Income Taxes and Sales and Gross Receipts Taxes in the United States and New York State.

    ERIC Educational Resources Information Center

    Gaughan, James M.

    Many states overutilize some kinds of tax and underutilize others. Where tax utilization is unbalanced, additional revenues may be garnered from an underutilized tax. This study compares the relative shares of total state or local tax burdens that are borne by the three most important taxes: property taxes, sales and gross receipts taxes, and…

  10. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax...

  11. 26 CFR 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Treatment of excess deferred income tax reserve.... This section provides rules for the application of section 203(e) of the Tax Reform Act of 1986, Public...) of the Tax Reform Act of 1986) is treated as an excess tax reserve of the transferee with respect...

  12. Tax planning strategies for physicians.

    PubMed

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

    The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

  13. 26 CFR 1.907(b)-1 - Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from... generally materially greater than the tax imposed by the foreign law on income that is neither FORI nor... paid or accrued by a person to a foreign country which will be considered income, war profits,...

  14. Corporate health benefits and the indexing of the personal income tax.

    PubMed

    Morrisey, M A

    1983-01-01

    This note focuses on the role of the personal income tax in reducing the effective price of health care benefits. Tax-bracket creep is shown to provide a cushion that absorbs relatively large increases in health benefit costs, thus reducing the impetus for employer initiatives to control health care costs. It is hypothesized that the Economic Recovery Tax Act of 1981, with its provision for the indexing of tax brackets, will increase employer concern, and may therefore spur the development of effective employer initiatives to reduce the costs of health benefits.

  15. 75 FR 26271 - Notice of Proposed Information Collection for Public Comment: Study of the Low Income Housing Tax...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-11

    ... URBAN DEVELOPMENT Notice of Proposed Information Collection for Public Comment: Study of the Low Income.... Title of Proposal: Study of the Low-Income Housing Tax Credit (LIHTC) Program After 15 Years. Description of the need for the information and proposed use: The Low-Income Housing Tax Credit...

  16. Distributive Effects of Benefits and Taxes.

    ERIC Educational Resources Information Center

    Ozawa, Martha N.; Wang, Yeong-Tsyr

    1994-01-01

    Investigated how taxes and public income transfers changed income, income distribution, and poverty rates. Transfers were more powerful than taxes in equalizing income distribution. Poverty reduction through non-means-tested transfer programs was more effective among elderly people, whites, and married-couple families. Poverty reduction through…

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

    PubMed

    Whittington, L A

    1993-10-01

    Data from the Panel Study on Income Dynamics, excluding the low income Survey of Economic Opportunity, were used to test an empirical model of the relationship between US state tax exemption values and tax rates for couples and fertility. Income is held constant so that the real tax exemption value is affected by changes in tax rates, the price level, or the statutory value of the exemption. Prior research by Whittington et al. found a positive relationship between births and the federal exemption between 1979-83 for 294 households. The tax value of the exemption varies widely across states. There are 41 states with substantial personal income taxes, while seven states have no state personal income taxes. A very limited tax on personal income is collected in Tennessee, New Hampshire, and Connecticut. Pennsylvania has no dependency exemption. The range in exemption varies from $1500 in Georgia to $300 in Alabama. Tax credits in lieu of exemptions vary from $6 in Arkansas to $85 in Oregon. Tax rates also vary across states. The value of the exemption lowers the cost of a child and is not constant over time. Six models are specified. Model 1 uses combined state and federal exemptions. Models 2 and 3 use a lagged combined exemption value of one and two years. Models 4 and 6 use state exemptions separated from federal exemptions. Model 5 uses a lag of one year, and model 6 uses a lag of two years. The estimation results of the conditional logit (Chamberlain) Model 1 show a negative and significant coefficient, which suggests that exemptions are not an incentive for births. In Models 2 and 3, the coefficient is positive and significant. In Model 4, the pattern of Model 1 holds except the sign is positive. In Models 5 and 6, the federal exemption is positive and significant, and the state exemption is negative and significant. When substitution is made with the means of the predicted values for the exemption, Models 1-4 all become positive and significant. In models with

  18. Income Inequality and U.S. Tax Policy

    ERIC Educational Resources Information Center

    Crocco, Margaret S.; Marri, Anand R.; Wylie, Scott

    2011-01-01

    Many social scientists have recently commented on the high levels of income inequality in the United States. Indeed, the last time income inequality was as great as it is today was 1928, the year before the stock market crash ushered in the Great Depression. In this article, the authors offer a historical look at income inequality and taxation in…

  19. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging..., 26 U.S.C. 1305; 68A Stat. 917, 26 U.S.C. 7805); secs. 508(c) and 509 of the Economic Recovery Tax...

  20. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging..., 26 U.S.C. 1305; 68A Stat. 917, 26 U.S.C. 7805); secs. 508(c) and 509 of the Economic Recovery Tax...

  1. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging..., 26 U.S.C. 1305; 68A Stat. 917, 26 U.S.C. 7805); secs. 508(c) and 509 of the Economic Recovery Tax...

  2. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging..., 26 U.S.C. 1305; 68A Stat. 917, 26 U.S.C. 7805); secs. 508(c) and 509 of the Economic Recovery Tax...

  3. Taxation of Social Security benefits under the new income tax provisions: distributional estimates for 1994.

    PubMed

    Pattison, D

    1994-01-01

    The 1993 Omnibus Budget Reconciliation Act raised the proportion of benefits includable in income for the Federal personal income tax. This article presents estimates of the income-distributional effects of the new provision in 1994, the first year for which it is effective. Under the pre-1993 law, up to 50 percent of benefits were included in taxable income for certain high-income beneficiaries. Under the new law, some of these beneficiaries are required to include an even higher proportion of benefits--up to 85 percent. Only 11 percent of beneficiary families, concentrated in the top three deciles by family income, include more of their benefits in taxable income under the new law than they would have under the old law. Another 8 percent include the same amount of benefits under either. The remaining beneficiary families, more than 80 percent, include no benefits in taxable income under either the old law or the new.

  4. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special income averaging rules for...

  5. Using Humorous Sitcom Clips in Teaching Federal Income Taxes

    ERIC Educational Resources Information Center

    Cecil, H. Wayne

    2014-01-01

    This article shares the motivation, process, and outcomes of using humorous scenes from television comedies to teach the real world of tax practice. The article advances the literature by reviewing the use of video clips in a previously unexplored discipline, discussing the process of identifying and selecting appropriate clips, and introducing…

  6. Income Sensitive Property Taxes and School Finance Reform in Vermont.

    ERIC Educational Resources Information Center

    Picus, Lawrence O.

    To improve the equity of Vermont's school finance system, the state legislature passed Act 60. This new funding mechanism is described, with a focus on the equity issues raised by the state supreme court. A court's decision struck down substantial dependence on local property taxes to provide revenue for local school districts. The report reviews…

  7. 26 CFR 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  8. 26 CFR 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Election of multiple line companies to be taxed... Election of multiple line companies to be taxed on total income. (a) In general. Section 831(c) provides... election under section 831(c) and this section will be subject to the tax imposed by section 831...

  11. 26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Election of multiple line companies to be taxed... Election of multiple line companies to be taxed on total income. (a) In general. Section 831(c) provides... election under section 831(c) and this section will be subject to the tax imposed by section 831...

  12. 26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Election of multiple line companies to be taxed... Election of multiple line companies to be taxed on total income. (a) In general. Section 831(c) provides... election under section 831(c) and this section will be subject to the tax imposed by section 831...

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

    PubMed

    Averett, Susan; Wang, Yang

    2013-11-01

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

  14. 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...

  15. 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...

  16. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 Internal Revenue INTERNAL REVENUE... ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Regulated Investment Companies § 55.4982-1 Imposition of excise tax on undistributed income of regulated investment companies....

  17. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income, war profits, or excess profits tax paid or accrued (temporary). 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE... United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued (temporary)....

  18. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    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 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...

  19. 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...

  20. 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...

  1. 26 CFR 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding tax on foreign partners' share of... partners' share of effectively connected taxable income. (a) In general. If a domestic or foreign... tax year, and any portion of such taxable income is allocable under section 704 to a foreign...

  2. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income, war profits, or excess profits tax paid or accrued (temporary). 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE... Without the United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued...

  3. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... States § 1.901-2T Income, war profits, or excess profits tax paid or accrued. (a) through...

  4. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... States § 1.901-2T Income, war profits, or excess profits tax paid or accrued. (a) through...

  5. Peculiarities of the Application of Income Tax Standards by the Subsidiary Company in the Russian Accounting Practice

    ERIC Educational Resources Information Center

    Ermakova, Natalya A.; Gudshatullaeva, Elena M.

    2016-01-01

    The aim of this work is to analyze the application practice of accounting regulation provision of subsidiary company "Accounting of settlements on income tax" (AR 18/02) and correlation of methodology of formed indicators with standards of International Accounting Standards (IAS) 12 "Income taxes" at formation of the…

  6. 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...

  7. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ... Doc No: 2011-26394] DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer.... ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax...)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the...

  8. 26 CFR 301.7654-1 - Coordination of U.S. and Guam individual income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 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...

  10. Assessment of IT solutions used in the Hungarian income tax microsimulation system

    NASA Astrophysics Data System (ADS)

    Molnar, I.; Hardhienata, S.

    2017-01-01

    This paper focuses on the use of information technology (IT) in diverse microsimulation studies and presents state-of-the-art solutions in the traditional application field of personal income tax simulation. The aim of the paper is to promote solutions, which can improve the efficiency and quality of microsimulation model implementation, assess their applicability and help to shift attention from microsimulation model implementation and data analysis towards experiment design and model use. First, the authors shortly discuss the relevant characteristics of the microsimulation application field and the managerial decision-making problem. After examination of the salient problems, advanced IT solutions, such as meta-database and service-oriented architecture are presented. The authors show how selected technologies can be applied to support both data- and behavior-driven and even agent-based personal income tax microsimulation model development. Finally, examples are presented and references made to the Hungarian Income Tax Simulator (HITS) models and their results. The paper concludes with a summary of the IT assessment and application-related author remarks dedicated to an Indonesian Income Tax Microsimulation Model.

  11. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  12. 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...

  13. 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...

  14. 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...

  15. School District Income Taxes and School Inputs: The Case of Ohio

    ERIC Educational Resources Information Center

    Nguyen-Hoang, Phuong

    2014-01-01

    This study is the first to explore the relationship between school district income taxes and school inputs (expenditures and student-teacher ratios) using Ohio as a case study. The study employed reduced-form expenditure functions on a data panel of 609 school districts between 1990 and 2010. Treating for the endogeneity of school district income…

  16. 17 CFR 229.915 - (Item 915) Federal income tax consequences.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... material Federal income tax consequences are not expected to be the same for investors in all partnerships... investor or his representative who has been so designated in writing, a copy of the opinion of counsel will... include the name and address of the person to whom investors should make their request....

  17. 75 FR 4140 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-26

    ... Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An...

  18. 75 FR 4139 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-26

    ... Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An...

  19. 78 FR 26637 - Federal Travel Regulation (FTR); Relocation Allowance-Relocation Income Tax (RIT) Allowable Tables

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-07

    ... From the Federal Register Online via the Government Publishing Office GENERAL SERVICES ADMINISTRATION Federal Travel Regulation (FTR); Relocation Allowance--Relocation Income Tax (RIT) Allowable... tables would be available on a GSA Web site. The purpose of this notice is to inform agencies that...

  20. 75 FR 25317 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open... Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer...

  1. Pension Accounting and Reporting with Other Comprehensive Income and Deferred Taxes: A Worksheet Approach

    ERIC Educational Resources Information Center

    Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R.

    2012-01-01

    This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

  2. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... paragraph (b)(2): Example 1. (i) Facts. Entity E is a business organization formed under the laws of country... 5 percent. H is not fiscally transparent under country Z's tax law with respect to such income. H... under the U.S.-Y treaty only. Example 3. (i) Facts. E is a business organization formed under the...

  3. Student-Athletes as Employees: Income Tax Consequences.

    ERIC Educational Resources Information Center

    Judge, William J.

    1986-01-01

    Courts have employed contract principles and workman's compensation theory in certain cases finding a student-athlete an employee of the institution. Should this impression be expanded and gain widespread judicial acceptance, the Internal Revenue Service could require the inclusion of scholarship amounts in the recipient's gross income.…

  4. 26 CFR 41.4483-6 - Reduction in tax for trucks used in logging.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Reduction in tax for trucks used in logging. 41.4483-6 Section 41.4483-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles §...

  5. Financing universal health coverage—effects of alternative tax structures on public health systems: cross-national modelling in 89 low-income and middle-income countries

    PubMed Central

    Reeves, Aaron; Gourtsoyannis, Yannis; Basu, Sanjay; McCoy, David; McKee, Martin; Stuckler, David

    2015-01-01

    Summary Background How to finance progress towards universal health coverage in low-income and middle-income countries is a subject of intense debate. We investigated how alternative tax systems affect the breadth, depth, and height of health system coverage. Methods We used cross-national longitudinal fixed effects models to assess the relationships between total and different types of tax revenue, health system coverage, and associated child and maternal health outcomes in 89 low-income and middle-income countries from 1995–2011. Findings Tax revenue was a major statistical determinant of progress towards universal health coverage. Each US$100 per capita per year of additional tax revenues corresponded to a yearly increase in government health spending of $9·86 (95% CI 3·92–15·8), adjusted for GDP per capita. This association was strong for taxes on capital gains, profits, and income ($16·7, 9·16 to 24·3), but not for consumption taxes on goods and services (−$4·37, −12·9 to 4·11). In countries with low tax revenues (<$1000 per capita per year), an additional $100 tax revenue per year substantially increased the proportion of births with a skilled attendant present by 6·74 percentage points (95% CI 0·87–12·6) and the extent of financial coverage by 11·4 percentage points (5·51–17·2). Consumption taxes, a more regressive form of taxation that might reduce the ability of the poor to afford essential goods, were associated with increased rates of post-neonatal mortality, infant mortality, and under-5 mortality rates. We did not detect these adverse associations with taxes on capital gains, profits, and income, which tend to be more progressive. Interpretation Increasing domestic tax revenues is integral to achieving universal health coverage, particularly in countries with low tax bases. Pro-poor taxes on profits and capital gains seem to support expanding health coverage without the adverse associations with health outcomes observed for

  6. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and... construction must be included in the cost of construction. (e) Gasoline and other sales taxes must be charged as far as practicable to the same account as the materials on which the tax is levied. (f)...

  7. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and... construction must be included in the cost of construction. (e) Gasoline and other sales taxes must be charged as far as practicable to the same account as the materials on which the tax is levied. (f)...

  8. 75 FR 51373 - Withholding of District of Columbia, State, City and County Income or Employment Taxes by Federal...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-20

    ... Income or Employment Taxes by Federal Agencies; Technical Amendment AGENCY: Financial Management Service... request to: Assistant Commissioner, Payment Management, Financial Management Service, Department of the... Management, as the recipient of the letters. II. Need for Correction As published, the final...

  9. Income Tax (Amendment) Act 1988 (No. 1 of 1988), 21 January 1988.

    PubMed

    1988-01-01

    This Singapore Act does the following, among other things: 1) authorizes the deduction from income taxes of the delivery and hospitalization expenses incurred with respect to the birth of a legitimate fourth child, up to $3000; 2) authorizes a deduction of payments made to a person's or that person's parent's retirement fund, up to $6000; 3) grants a rebate of $20,000 against tax payable to a person who has a third legitimate child, spread over up to five years, with an additional rebate against tax payable of 15% of her income for a married woman electing to be charged in her own name; and 4) sets deductions from taxable income at $750 for the first, second, and third child; and $300 for the fourth and fifth child, if born before 1 August 1973. In addition to these deductions, a married woman electing to be charged in her own name and having achieved certain educational qualifications is authorized to deduct 5% of her earned income for her first child up to $10,000, 10% for her second child up to $10,000, and 15% for her third child up to $10,000. For a fourth child born after 1 January 1987, she may deduct $750 and 15% of her earned income up to $10,000. In a message to Singapore citizens to mark the new year, the Prime Minister of Singapore urged citizens not to use lunar signs to plan the birth of their children. He stated, "Have your babies any year, including the snake year." See International Herald Tribune, 10 February 1989.

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

    ERIC Educational Resources Information Center

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

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

  11. INCREASED CIGARETTE TAX IS ASSOCIATED WITH REDUCTIONS IN ALCOHOL CONSUMPTION IN A LONGITUDINAL U.S. SAMPLE

    PubMed Central

    Young-Wolff, Kelly C.; Kasza, Karin A.; Hyland, Andrew J.; McKee, Sherry A.

    2013-01-01

    Background Cigarette taxation has been recognized as one of the most significant policy instruments to reduce smoking. Smoking and drinking are highly comorbid behaviors, and the public health benefits of cigarette taxation may extend beyond smoking-related outcomes to impact alcohol consumption. The current study is the first to test whether increases in cigarette taxes are associated with reductions in alcohol consumption among smokers using a large, prospective U.S. sample. Method Our sample included 21,473 alcohol consumers from the National Epidemiological Survey on Alcohol and Related Conditions (NESARC). Multiple linear regression analyses were conducted to evaluate whether increases in cigarette taxes between Waves I (2001–2002) and II (2004–2005) were associated with reductions in quantity and frequency of alcohol consumption, adjusting for demographics, baseline alcohol consumption, and alcohol price. Stratified analyses were conducted by sex, hazardous drinking status, and age and income group. Results Increases in cigarette taxes were associated with modest reductions in typical quantity of alcohol consumption and frequency of binge drinking among smokers. Cigarette taxation was not associated with changes in alcohol consumption among non-smokers. In analyses stratified by sex, the inverse associations of cigarette taxes with typical quantity and binge drinking frequency were found only for male smokers. Further, the inverse association of cigarette taxation and alcohol consumption was stronger among hazardous drinkers (translating into approximately 1/2 a drink less alcohol consumption per episode), young adult smokers, and smokers in the lowest income category. Conclusions Findings from this longitudinal, epidemiological study suggest increases in cigarette taxes are associated with modest to moderate reductions in alcohol consumption among vulnerable groups. Additional research is needed to further quantify the public health benefits of cigarette

  12. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... farming or fishing (including oyster farming), or (ii) If at least two-thirds of the individual's total... fishing (including oyster farming) (with respect to declarations of estimated tax for taxable years... estimated gross income from farming is the estimated income resulting from oyster farming, the...

  13. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... farming or fishing (including oyster farming), or (ii) If at least two-thirds of the individual's total... fishing (including oyster farming) (with respect to declarations of estimated tax for taxable years... estimated gross income from farming is the estimated income resulting from oyster farming, the...

  14. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18...

  15. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18...

  16. 18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18...

  17. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and well-informed tax return preparer knowledgeable in the law would conclude that the information... taxpayer with an infant has $3,000 in earned income and states that she lives with her parents. Taxpayer... inconsistent because the taxpayer lives with her parents and earns very little income. Preparer B must...

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

    PubMed

    Hamad, Rita; Rehkopf, David H

    2016-05-01

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

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

    ERIC Educational Resources Information Center

    Murray, Vicki E.

    2010-01-01

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

  20. 41 CFR 302-12.108 - What are the income tax consequences that we must consider when offering relocation services?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What are the income tax... Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RESIDENCE TRANSACTION ALLOWANCES 12-USE OF A RELOCATION SERVICES COMPANY Agency's Use of a Relocation Services...

  1. 41 CFR 302-12.9 - What are the income tax consequences if I use a relocation services company?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What are the income tax consequences if I use a relocation services company? 302-12.9 Section 302-12.9 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RESIDENCE TRANSACTION ALLOWANCES 12-USE...

  2. 41 CFR 302-12.108 - What are the income tax consequences that we must consider when offering relocation services?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What are the income tax... Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RESIDENCE TRANSACTION ALLOWANCES 12-USE OF A RELOCATION SERVICES COMPANY Agency's Use of a Relocation Services...

  3. 41 CFR 302-12.9 - What are the income tax consequences if I use a relocation services company?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What are the income tax consequences if I use a relocation services company? 302-12.9 Section 302-12.9 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RESIDENCE TRANSACTION ALLOWANCES 12-USE...

  4. 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...

  5. 26 CFR 1.6081-6 - Automatic extension of time to file estate or trust income tax return.

    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 estate or... chapter 7 or chapter 11 of Title 11 of the U.S. Code that is required to file an income tax return on Form... return filed on or after June 24, 2011....

  6. 26 CFR 1.6081-6 - Automatic extension of time to file estate or trust income tax return.

    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 estate or... chapter 7 or chapter 11 of title 11 of the U.S. Code that is required to file an income tax return on Form... return filed on or after June 24, 2011....

  7. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  8. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  9. Studies in Income Distribution. Estimation of Social Security Taxes on the March Current Population Survey. No. 4.

    ERIC Educational Resources Information Center

    Bridges, Benjamin, Jr.; Johnston, Mary P.

    The impact of the tax-transfer system on the distribution of income among economic units is the subject of a number of studies by the Office of Research and Statistics of the Social Security Administration. One of the most important data sources for the work is the Census Bureau's March Current Population Survey (CPS). To conduct such studies, the…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Continental U.S.-1972 Data (Docket No. R-478) C Appendix C to Part 2 Conservation of Power and Water Resources... INTERPRETATIONS Pt. 2, App. C Appendix C to Part 2—Nationwide Proceeding Computation of Federal Income Tax...) times col. (4), plus cols. (3) and (5). 7 See composites mailed to all parties on Feb. 13, 1974....

  11. Bakke v. Regents of University of California: Potential Implications for Income Tax Exemptions and Affirmative Action in Private Educational Organizations.

    ERIC Educational Resources Information Center

    Saunders, G. Stephen

    1978-01-01

    Reviewed are the position of the Internal Revenue Service on racial discrimination and federal income tax exemptions for private educational organizations and possible impacts of the Bakke decision on the issue. (Journal availability: School of Law, Martin Luther King, Jr. Hall, University of California, Davis, CA 95616.) (MSE)

  12. 26 CFR 31.6302-4 - Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... to reportable payments. (c) Determination of deposit status—(1) Rules for calendar years 1994 and... generally retains that depositor status for nonpayroll withheld taxes for all of calendar years 1994 and... nonpayroll withheld taxes. (2) Rules for calendar years after 1995—(i) In general. For calendar years...

  13. Taxes on Sugar-Sweetened Beverages to Reduce Overweight and Obesity in Middle-Income Countries: A Systematic Review

    PubMed Central

    Nakhimovsky, Sharon S.; Feigl, Andrea B.

    2016-01-01

    Background The consumption of sugar-sweetened beverages (SSBs), which can lead to weight gain, is rising in middle-income countries (MICs). Taxing SSBs may help address this challenge. Systematic reviews focused on high-income countries indicate that taxing SSBs may reduce SSB consumption. Responsiveness to price changes may differ in MICs, where governments are considering the tax. To help inform their policy decisions, this review compiles evidence from MICs, assessing post-tax price increases (objective 1), changes in demand for SSBs and other products, overall and by socio-economic groups (objective 2), and effects on overweight and obesity prevalence (objective 3). Methods and Findings We conducted a systematic review on the effectiveness of SSB taxation in MICs (1990–2016) and identified nine studies from Brazil, Ecuador, India, Mexico, Peru, and South Africa. Estimates for own-price elasticity ranged from -0.6 to -1.2, and decreases in SSB consumption ranged from 5 to 39 kilojoules per person per day given a 10% increase in SSB prices. The review found that milk is a likely substitute, and foods prepared away from home, snacks, and candy are likely complements to SSBs. A quasi-experimental study and two modeling studies also found a negative relationship between SSB prices and obesity outcomes after accounting for substitution effects. Estimates are consistent despite variation in baseline obesity prevalence and per person per day consumption of SSBs across countries studied. Conclusions The review indicates that taxing SSBs will increase the prices of SSBs, especially sugary soda, in markets with few producers. Taxing SSBs will also reduce net energy intake by enough to prevent further growth in obesity prevalence, but not to reduce population weight permanently. Additional research using better survey data and stronger study designs is needed to ascertain the long-term effectiveness of an SSB tax on obesity prevalence in MICs. PMID:27669014

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

    PubMed

    Schmeiser, Maximilian D

    2009-11-01

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

  15. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From... (ii) Any advances made to such State during such one-year period under title XII of the Social... Social Security Act; and (3) There is a net increase (as estimated by the OWS Administrator) in...

  16. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... Except in the case of any item attributable to a tax shelter (as defined in paragraph (g)(2) of this... than tax shelter items as defined in § 1.6662-4(g)(3)) for which there is substantial authority for the treatment claimed (as provided in § 1.6662-4(d)). (B) Items (other than tax shelter items as defined in §...

  17. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... Except in the case of any item attributable to a tax shelter (as defined in paragraph (g)(2) of this... than tax shelter items as defined in § 1.6662-4(g)(3)) for which there is substantial authority for the treatment claimed (as provided in § 1.6662-4(d)). (B) Items (other than tax shelter items as defined in §...

  18. 76 FR 77053 - Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-09

    ... other issues arising under the employee benefit provisions of the tax reform act of 1984. DATES: Written... Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984. OMB... issues arising under sections 91.223 and 511-561 of the Tax Reform Act of 1984. The regulations...

  19. Benford's law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions

    NASA Astrophysics Data System (ADS)

    Mir, Tariq Ahmad; Ausloos, Marcel; Cerqueti, Roy

    2014-11-01

    The yearly aggregated tax income data of all, more than 8000, Italian municipalities are analyzed for a period of five years, from 2007 to 2011, to search for conformity or not with Benford's law, a counter-intuitive phenomenon observed in large tabulated data where the occurrence of numbers having smaller initial digits is more favored than those with larger digits. This is done in anticipation that large deviations from Benford's law will be found in view of tax evasion supposedly being widespread across Italy. Contrary to expectations, we show that the overall tax income data for all these years is in excellent agreement with Benford's law. Furthermore, we also analyze the data of Calabria, Campania and Sicily, the three Italian regions known for strong presence of mafia, to see if there are any marked deviations from Benford's law. Again, we find that all yearly data sets for Calabria and Sicily agree with Benford's law whereas only the 2007 and 2008 yearly data show departures from the law for Campania. These results are again surprising in view of underground and illegal nature of economic activities of mafia which significantly contribute to tax evasion. Some hypothesis for the found conformity is presented.

  20. Revocation of tax-exempt status, excise taxes, and other intermediate sanctions issues, plus income taxes: how the rules have changed after Caracci v. Commissioner.

    PubMed

    King, James R; Boyce, David S

    2003-01-01

    This Article discusses Caracci v. Commissioner, in which the Tax Court imposed intermediate sanctions based on its finding that insiders caused three applicable tax-exempt organizations to sell assets to three for-profit entities owned and controlled by those same insiders. It explores the standards enumerated in Caracci, hypothesizes as to the pending appeal, and examines the guidance given by the decision's clarification of the intermediate sanctions provisions of the Internal Revenue Code.

  1. 26 CFR 1.692-1 - Abatement of income taxes of certain members of the Armed Forces of the United States upon death.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the Armed Forces of the United States upon death. 1.692-1 Section 1.692-1 Internal Revenue INTERNAL...) Income in Respect of Decedents § 1.692-1 Abatement of income taxes of certain members of the Armed Forces... active service as a member of the Armed Forces of the United States, and (ii) His death occurs while...

  2. 26 CFR 1.692-1 - Abatement of income taxes of certain members of the Armed Forces of the United States upon death.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the Armed Forces of the United States upon death. 1.692-1 Section 1.692-1 Internal Revenue INTERNAL...) Income in Respect of Decedents § 1.692-1 Abatement of income taxes of certain members of the Armed Forces... active service as a member of the Armed Forces of the United States, and (ii) His death occurs while...

  3. 26 CFR 1.692-1 - Abatement of income taxes of certain members of the Armed Forces of the United States upon death.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the Armed Forces of the United States upon death. 1.692-1 Section 1.692-1 Internal Revenue INTERNAL...) Income in Respect of Decedents § 1.692-1 Abatement of income taxes of certain members of the Armed Forces... active service as a member of the Armed Forces of the United States, and (ii) His death occurs while...

  4. 26 CFR 1.692-1 - Abatement of income taxes of certain members of the Armed Forces of the United States upon death.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the Armed Forces of the United States upon death. 1.692-1 Section 1.692-1 Internal Revenue INTERNAL...) Income in Respect of Decedents § 1.692-1 Abatement of income taxes of certain members of the Armed Forces... active service as a member of the Armed Forces of the United States, and (ii) His death occurs while...

  5. Education Tax Credits: Refundability Critical to Making Credits Helpful to Low-Income Students and Families

    ERIC Educational Resources Information Center

    Saunders, Katherine; Lower-Basch, Elizabeth

    2015-01-01

    Half of all non-loan federal student aid is now offered as tax benefits for educational costs in the form of credits, deductions, and college savings accounts. These benefits help students and families offset the costs of their postsecondary education with tax savings. Yet, as explained in the 2013 report, "Reforming Student Aid: How to…

  6. Human Health and Economic Impacts of Ozone Reductions by Income Group.

    PubMed

    Saari, Rebecca K; Thompson, Tammy M; Selin, Noelle E

    2017-02-21

    Low-income households may be disproportionately affected by ozone pollution and ozone policy. We quantify how three factors affect the relative benefits of ozone policies with household income: (1) unequal ozone reductions; (2) policy delay; and (3) economic valuation methods. We model ozone concentrations under baseline and policy conditions across the full continental United States to estimate the distribution of ozone-related health impacts across nine income groups. We enhance an economic model to include these impacts across household income categories, and present its first application to evaluate the benefits of ozone reductions for low-income households. We find that mortality incidence rates decrease with increasing income. Modeled ozone levels yield a median of 11 deaths per 100 000 people in 2005. Proposed policy reduces these rates by 13%. Ozone reductions are highest among low-income households, which increases their relative welfare gains by up to 4% and decreases them for the rich by up to 8%. The median value of reductions in 2015 is either $30 billion (in 2006 U.S. dollars) or $1 billion if reduced mortality risks are valued with willingness-to-pay or as income from increased life expectancy. Ozone reductions were relatively twice as beneficial for the lowest- compared to the highest-income households. The valuation approach affected benefits more than a policy delay or differential ozone reductions with income.

  7. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... taxpayer at no time during the taxable year in which the income was derived had a permanent establishment... during the taxable year derived from sources within the United States income which consists...

  8. Tax Administration: IRS Can Improve Its Program to Find Taxpayers Who Underreport Their Income

    DTIC Science & Technology

    1991-03-01

    reported on the information return but cannot be found on the tax return, the tax examiner attempts to contact the person to find out why. The entire...28 Recommendations 28 Agency Comments and Our Evaluation 29 "Thapter 4 30 RS Should Provide IRS’ Underreporter Results Could Help SSA to Find Errors...where taxpayers may have erroneously reported the wages. Also, to find errors by employers and other payers, the computer checks the validity of the data

  9. Reductions in Disability Prevalence Among the Highest Income Groups of Older Brazilians

    PubMed Central

    Stevens, Kara; Henley, William; Lang, Iain A.; Melzer, David

    2009-01-01

    Objectives. We sought to identify the income–disability prevalence relationship among older Brazilians. Methods. Data were from 63 985 individuals 60 years and older from the 1998 and 2003 Brazilian National Household Surveys. Generalized additive logistic models with cubic regression splines were used to estimate the disability–income relationships. Results. There was a strong linear relationship between increased income and reduced disability prevalence for most of the income distribution. Benefits were still present above the 90th percentile of income but were more modest. Because incomes among the wealthiest few are disproportionately large, odds ratios of disability nevertheless showed marked improvements, even across the very highest income groups. Conclusions. Among older Brazilians, reduced disability is associated with higher income, and these associations are present even above the 90th percentile of income. In addition to understanding mechanisms of disability reduction among impoverished individuals, work is needed to understand these mechanisms in middle- and high-income groups. PMID:19008509

  10. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... also must be considered. For example, a revenue ruling is accorded greater weight than a private letter... (b)(4) of this section had received the proper tax treatment. (6) Examples. The following examples illustrate the provisions of paragraph (b) of this section. These examples do not take into account...

  11. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...-known expert on real estate transactions. P is scheduled to attend a three-day seminar on complex real estate transactions, as a participant, at University U, a U.S. university, beginning on a Saturday and... the treaty country may claim a reduced rate of U.S. tax on certain amounts representing a pension...

  14. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-known expert on real estate transactions. P is scheduled to attend a three-day seminar on complex real estate transactions, as a participant, at University U, a U.S. university, beginning on a Saturday and... claim a reduced rate of U.S. tax on certain amounts representing a pension or an annuity from...

  15. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... holdings); and (iii) such foundation receives in return an amount which equals or exceeds the fair market... professional fees, interest, and rent and taxes upon property used in the foundation's operations. Where a... from historic buildings held open to the public, deductions for amounts paid or incurred in 1971...

  16. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... determining by whom foreign tax is paid. Paragraph (g) of this section contains definitions of the terms “paid... and §§ 1.901-2A and 1.903-1, the term “specific economic benefit” means an economic benefit that is not made available on substantially the same terms to substantially all persons who are subject to...

  17. How will the reduction of tariffs and taxes on insecticide- treated bednets affect household purchases?

    PubMed Central

    Simon, Jonathon L.; Larson, Bruce A.; Zusman, Alexander; Rosen, Sydney

    2002-01-01

    One of the steps called for in the fight against malaria is the removal of tariffs and taxes on insecticide-treated bednets (ITNs), netting materials, and insecticides, with a view to reducing the retail prices of ITNs and thus increasing utilization. In this paper we develop an approach for analysing the extent to which reform of tariff and tax policy can be expected to increase ITN purchases. We consider the following questions: (1). How much does the retail price of ITNs change if tariffs and taxes are reduced or eliminated? (2). How responsive is consumer demand to changes in the retail price of ITNs? Data on the price elasticity of demand for ITNs are very limited. Nevertheless, they suggest that ITN demand is not highly responsive to lower prices if household preferences are held constant. The reduction in retail prices associated with the removal of tariffs and taxes depends on the structure of the market in individual countries. In Nigeria, reducing the tariff on insecticides from 42% to zero and the tariff on netting materials from 40% to 5% is expected to increase ITN purchases by 9-27%, depending on the elasticity used. Country-specific information about market structure and cost conditions is needed if predictions are to be made as to how a specific policy change will affect ITN purchases. PMID:12481212

  18. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

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

  19. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  1. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  2. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  3. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  4. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... parent's taxable income is attributable to net capital gain. D's tax liability for 1988, determined... section 911(d)(2)) include social security benefits or pension benefits that are paid to the child? A-9... any social security or pension benefits paid to the child. Thus, such amounts are included in...

  5. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... parent's taxable income is attributable to net capital gain. D's tax liability for 1988, determined... section 911(d)(2)) include social security benefits or pension benefits that are paid to the child? A-9... any social security or pension benefits paid to the child. Thus, such amounts are included in...

  6. 26 CFR 1.692-1 - Abatement of income taxes of certain members of the Armed Forces of the United States upon death.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Armed Forces of the United States upon death. 1.692-1 Section 1.692-1 Internal Revenue INTERNAL... Respect of Decedents § 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the... as a member of the Armed Forces of the United States, and (ii) His death occurs while he is...

  7. Achieving CO2 reductions in Colombia: Effects of carbon taxes and abatement targets

    SciTech Connect

    Calderón, Silvia; Alvarez, Andres Camilo; Loboguerrero, Ana Maria; Arango, Santiago; Calvin, Katherine; Kober, Tom; Daenzer, Kathryn; Fisher-Vanden, Karen

    2015-06-03

    In this paper we investigate CO2 emission scenarios for Colombia and the effects of implementing carbon taxes and abatement targets on the energy system. By comparing baseline and policy scenario results from two integrated assessment partial equilibrium models TIAM-ECN and GCAM and two general equilibrium models Phoenix and MEG4C, we provide an indication of future developments and dynamics in the Colombian energy system. Currently, the carbon intensity of the energy system in Colombia is low compared to other countries in Latin America. However, this trend may change given the projected rapid growth of the economy and the potential increase in the use of carbon-based technologies. Climate policy in Colombia is under development and has yet to consider economic instruments such as taxes and abatement targets. This paper shows how taxes or abatement targets can achieve significant CO2 reductions in Colombia. Though abatement may be achieved through different pathways, taxes and targets promote the entry of cleaner energy sources into the market and reduce final energy demand through energy efficiency improvements and other demand-side responses. The electric power sector plays an important role in achieving CO2 emission reductions in Colombia, through the increase of hydropower, the introduction of wind technologies, and the deployment of biomass, coal and natural gas with CO2 capture and storage (CCS). Uncertainty over the prevailing mitigation pathway reinforces the importance of climate policy to guide sectors toward low-carbon technologies. This paper also assesses the economy-wide implications of mitigation policies such as potential losses in GDP and consumption. As a result, an assessment of the legal, institutional, social and environmental barriers to economy-wide mitigation policies is critical yet beyond the scope of this paper.

  8. Achieving CO2 reductions in Colombia: Effects of carbon taxes and abatement targets

    DOE PAGES

    Calderón, Silvia; Alvarez, Andres Camilo; Loboguerrero, Ana Maria; ...

    2015-06-03

    In this paper we investigate CO2 emission scenarios for Colombia and the effects of implementing carbon taxes and abatement targets on the energy system. By comparing baseline and policy scenario results from two integrated assessment partial equilibrium models TIAM-ECN and GCAM and two general equilibrium models Phoenix and MEG4C, we provide an indication of future developments and dynamics in the Colombian energy system. Currently, the carbon intensity of the energy system in Colombia is low compared to other countries in Latin America. However, this trend may change given the projected rapid growth of the economy and the potential increase inmore » the use of carbon-based technologies. Climate policy in Colombia is under development and has yet to consider economic instruments such as taxes and abatement targets. This paper shows how taxes or abatement targets can achieve significant CO2 reductions in Colombia. Though abatement may be achieved through different pathways, taxes and targets promote the entry of cleaner energy sources into the market and reduce final energy demand through energy efficiency improvements and other demand-side responses. The electric power sector plays an important role in achieving CO2 emission reductions in Colombia, through the increase of hydropower, the introduction of wind technologies, and the deployment of biomass, coal and natural gas with CO2 capture and storage (CCS). Uncertainty over the prevailing mitigation pathway reinforces the importance of climate policy to guide sectors toward low-carbon technologies. This paper also assesses the economy-wide implications of mitigation policies such as potential losses in GDP and consumption. As a result, an assessment of the legal, institutional, social and environmental barriers to economy-wide mitigation policies is critical yet beyond the scope of this paper.« less

  9. Tax-Exempt Bonds: Retirement Center Bonds Were Risky and Benefited Moderate-Income Elderly.

    DTIC Science & Technology

    1991-03-01

    accordance with generally accepted government auditing standards. We obtained 0 0 informal comments from AAhA and the Public Securities Association...and M"y PFe by Tye of Unit Engannc foe Memonly fi "Type of nt Low High Low High Studio/efficiency $30,416 $37,060 $884 S1,007 One-bedroom 47,825...by-case basis when an organization files for tax-exempt status or during subsequent audits . We did not eval- uate is enforcement of this ruling. Our

  10. The Effects of Replacing Income Tax Deductions for Children with Children's Allowances: A Microsimulation.

    ERIC Educational Resources Information Center

    Meyer, Daniel R.; And Others

    1991-01-01

    Argues that a children's allowance could be instituted in this country that would decrease poverty and welfare participation while not costing the federal government any additional resources. Discusses microsimulation model that shows effects of three levels of children's allowances on government revenues, family incomes, welfare use, and labor…

  11. 26 CFR 301.7701(b)-7 - Coordination with income tax treaties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign corporation (CFC), as defined in section 957 or section 953(c), and there are no other United States shareholders in that CFC, then for purposes of paragraph (c)(1) of this section, the approximate... income may be determined based on the audited foreign financial statements of the CFC. (3) S...

  12. 26 CFR 301.7701(b)-7 - Coordination with income tax treaties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign corporation (CFC), as defined in section 957 or section 953(c), and there are no other United States shareholders in that CFC, then for purposes of paragraph (c)(1) of this section, the approximate... income may be determined based on the audited foreign financial statements of the CFC. (3) S...

  13. 76 FR 30539 - Historic Preservation Certifications for Federal Income Tax Incentives

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-26

    ... National Park Service 36 CFR Part 67 RIN 1024-AD65 Historic Preservation Certifications for Federal Income... Service (NPS) is amending its procedures for obtaining historic preservation certifications for rehabilitation of historic structures. Individuals and corporations must obtain these certifications to...

  14. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention,...

  15. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... items of income were derived, (i) a nonresident alien (including a nonresident alien individual... of pensions or life annuities entitled to the benefit of Article XII of the convention,...

  16. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... person are governed by the provisions of subparts A through D (section 641 and following), part I.... Similarly, if a grantor or another person is treated under sections 674-678 as an owner of a portion by... treated as an owner under section 674 or 676 (a), but ordinary income will not be included in the...

  17. 76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ...] [FR Doc No: 2011-19022] DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the...), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income... Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of...

  18. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax on certain real estate... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of...

  19. 77 FR 43157 - Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-24

    ... Excise Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment... qualified subchapter S subsidiaries) and the indoor tanning services excise tax. DATES: This correction is... Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting...

  20. Report of the Committee on Tax Developments

    SciTech Connect

    Not Available

    1985-01-01

    Several issues have come up that affect the tax planning and potential liability of energy companies, electric utilities, natural gas companies, and oil and natural gas producers. Among the most significant were a decision of the US Court of Appeals for the First Circuit on a variation of the flow through/normalization controversy, changes in the tax laws, and several Internal Revenue Service rulings on the income tax liabilities of public utilities. A number of the tax changes address the reduction of the federal budget deficit.

  1. 26 CFR 1.907(a)-1 - Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...” means income, war profits, or excess profits taxes of foreign countries or possessions of the United... international boycott. (ii) Section 901(f) (relating to certain payments with respect to oil and gas...

  2. Veterans’ Pensions: Verifying Income with Tax Data Can Identify Significant Payment Problems.

    DTIC Science & Technology

    1988-03-01

    NOT RETURN THE COMPLETED FORM TO THE VA BY DC 1, -1’on YOUR BENEFITS WILL BE DISCONTINUEr IMPOPTA -Pless. read the inclosO Evp IsuctIos (VA Porn 2 1...physically or mentally helpless before age 18. If you have unmarried children in any of these categories. show the number of such children. If a child is...away at school but still a member of your household, consider that child to be IN YOUR CUSTODY It you have no dependent children show Ŕ". 2. INCOME

  3. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and... property shall be limited to the extent the at risk rules under the investment tax credit provisions...

  4. Using a Health Informatics System to Assess Effect of a Federal Cigarette Tax Increase on Readiness to Quit Among Low-Income Smokers, Louisiana, 2009

    PubMed Central

    Moody-Thomas, Sarah; Horswell, Ronald; Yi, Yong; Celestin, Michael D.; Jones, Krysten D.

    2014-01-01

    Introduction Health informatics systems are a proven tool for tobacco control interventions. To address the needs of low-income groups, the Tobacco Control Initiative was established in partnership with the Louisiana State University Health Care Services Division to provide cost-effective tobacco use cessation services through the health informatics system in the state public hospital system. Methods In this study we used a Web-based, result-reporting application to monitor and assess the effect of the 2009 federal cigarette tax increase. We assessed readiness to quit tobacco use before and after a cigarette tax increase among low-income tobacco users who were outpatients in a public hospital system. Results Overall, there was an increase in readiness to quit, from 22% during the first week of February to 33% during the first week of April, when the tax went into effect. Smokers who were female, 31 or older, African American, and assessed at a clinic visit in April were more likely to report readiness to quit than were men, those aged 30 or younger, those who were white, and those who were assessed at a clinic visit in February. Conclusion A health informatics system that efficiently tracks trends in readiness to quit can be used in combination with other strategies and thus optimize efforts to control tobacco use. Our data suggest that a cigarette tax increase affects smokers’ readiness to quit and provides an opportunity to intervene at the most beneficial time. PMID:24698530

  5. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

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

  6. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

    Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

  7. 26 CFR 1.1491-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Imposition of tax. 1.1491-1 Section 1.1491-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section...

  8. 26 CFR 1.1491-1 - Imposition of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Imposition of tax. 1.1491-1 Section 1.1491-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section...

  9. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 31.3221-4 - Exception from supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 45 CFR 800.106 - Cost-sharing limits, advance payments of premium tax credits, and cost-sharing reductions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 3 2014-10-01 2014-10-01 false Cost-sharing limits, advance payments of premium tax credits, and cost-sharing reductions. 800.106 Section 800.106 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF PERSONNEL MANAGEMENT MULTI-STATE PLAN PROGRAM...

  17. 45 CFR 800.106 - Cost-sharing limits, advance payments of premium tax credits, and cost-sharing reductions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 3 2013-10-01 2013-10-01 false Cost-sharing limits, advance payments of premium tax credits, and cost-sharing reductions. 800.106 Section 800.106 Public Welfare Regulations Relating to Public Welfare (Continued) OFFICE OF PERSONNEL MANAGEMENT MULTI-STATE PLAN PROGRAM...

  18. The impacts of electricity dispatch protocols on the emission reductions due to wind power and carbon tax.

    PubMed

    Yu, Yang; Rajagopal, Ram

    2015-02-17

    Two dispatch protocols have been adopted by electricity markets to deal with the uncertainty of wind power but the effects of the selection between the dispatch protocols have not been comprehensively analyzed. We establish a framework to compare the impacts of adopting different dispatch protocols on the efficacy of using wind power and implementing a carbon tax to reduce emissions. We suggest that a market has high potential to achieve greater emission reduction by adopting the stochastic dispatch protocol instead of the static protocol when the wind energy in the market is highly uncertain or the market has enough adjustable generators, such as gas-fired combustion generators. Furthermore, the carbon-tax policy is more cost-efficient for reducing CO2 emission when the market operates according to the stochastic protocol rather than the static protocol. An empirical study, which is calibrated according to the data from the Electric Reliability Council of Texas market, confirms that using wind energy in the Texas market results in a 12% CO2 emission reduction when the market uses the stochastic dispatch protocol instead of the 8% emission reduction associated with the static protocol. In addition, if a 6$/ton carbon tax is implemented in the Texas market operated according to the stochastic protocol, the CO2 emission is similar to the emission level from the same market with a 16$/ton carbon tax operated according to the static protocol. Correspondingly, the 16$/ton carbon tax associated with the static protocol costs 42.6% more than the 6$/ton carbon tax associated with the stochastic protocol.

  19. 78 FR 76889 - Proposed Addendum to the Interagency Policy Statement on Income Tax Allocation in a Holding...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ... consolidated group maintain an appropriate relationship regarding the payment of taxes and treatment of tax... . Mail: Legislative and Regulatory Activities Division, Office of the Comptroller of the Currency, 400... Director for Bank Activities and Structure, Bank Activities and Structure Division, Chief Counsel's...

  20. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... (5) Tax payments. The tax shown on the return must be paid to the jurisdiction with which such return... treated, in a geographical and governmental sense, as including the relevant possession. The purpose of... relevant possession, such possession generally will be treated, in a geographical and governmental...

  1. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... (5) Tax payments. The tax shown on the return must be paid to the jurisdiction with which such return... treated, in a geographical and governmental sense, as including the relevant possession. The purpose of... relevant possession, such possession generally will be treated, in a geographical and governmental...

  2. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... (5) Tax payments. The tax shown on the return must be paid to the jurisdiction with which such return... treated, in a geographical and governmental sense, as including the relevant possession. The purpose of... relevant possession, such possession generally will be treated, in a geographical and governmental...

  3. A mathematical/physics carbon emission reduction strategy for building supply chain network based on carbon tax policy

    NASA Astrophysics Data System (ADS)

    Li, Xueying; Peng, Ying; Zhang, Jing

    2017-01-01

    Under the background of a low carbon economy, this paper examines the impact of carbon tax policy on supply chain network emission reduction. The integer linear programming method is used to establish a supply chain network emission reduction such a model considers the cost of CO2 emissions, and analyses the impact of different carbon price on cost and carbon emissions in supply chains. The results show that the implementation of a carbon tax policy can reduce CO2 emissions in building supply chain, but the increase in carbon price does not produce a reduction effect, and may bring financial burden to the enterprise. This paper presents a reasonable carbon price range and provides decision makers with strategies towards realizing a low carbon building supply chain in an economical manner.

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

    ERIC Educational Resources Information Center

    Dahl, Gordon; Lochner, Lance

    2009-01-01

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

  5. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... aliens who do not have wages subject to withholding under Chapter 24 of the code and are not treated as... the crops produced thereon such income is from farming. As to determination of income of farmers, see... employment. In addition, income expected to be received for services performed as an ordinary incident to...

  6. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... aliens who do not have wages subject to withholding under Chapter 24 of the code and are not treated as... the crops produced thereon such income is from farming. As to determination of income of farmers, see... employment. In addition, income expected to be received for services performed as an ordinary incident to...

  7. 26 CFR 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... withdrawn from investment in less developed countries, previously excluded subpart F income withdrawn from... income withdrawn from investment in less developed countries, or as previously excluded subpart F income... investment in less developed countries, under section 951(a)(1)(A)(iii) as previously excluded subpart...

  8. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... who is self-employed has no business expenses. D must make additional reasonable inquiries regarding... paragraph (b)(2)(i)(B) of this section) was obtained by the tax return preparer, including the identity...

  9. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  11. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  12. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  13. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Corporations exempt from tax. 1.1502-100...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-100 Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for...

  17. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Corporations exempt from tax. 1.1502-100...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-100 Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for...

  19. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. Exploring College Outcomes for Low-Income AP® Exam Takers with Fee Reductions. Research Report 2016-2

    ERIC Educational Resources Information Center

    Godfrey, Kelly E.; Wyatt, Jeffrey N.; Beard, Jonathan J.

    2016-01-01

    The focus of this study is to explore college outcomes for students who come from traditionally lower-income backgrounds, reporting a household income of $30,000 or less, and who were awarded a fee reduction to take one or more Advanced Placement® (AP®) Exams, compared to students with a similar background and ability who did not participate in an…

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

  4. The Tax Exempt Educational Organization.

    ERIC Educational Resources Information Center

    Journal of Law and Education, 1986

    1986-01-01

    Outlines the Internal Revenue Service interpretation of qualification for tax-exempt status for educational organizations. Points out that tax-exempt status is revocable and that not all income of tax-exempt organizations is tax free. Reviews the Revenue Act of 1950. (MD)

  5. 26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) 150,000 Taxable income ($150,000 − $30,000 − $750) 119,250 Earned net income ($240,000 − $50,000 − $60.... Example 5. A, an unmarried calendar year taxpayer, receives a salary of $80,000 from Corporation X in...

  6. 26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) 150,000 Taxable income ($150,000 − $30,000 − $750) 119,250 Earned net income ($240,000 − $50,000 − $60.... Example 5. A, an unmarried calendar year taxpayer, receives a salary of $80,000 from Corporation X in...

  7. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... respect to certain undistributed income of real estate investment trusts; calendar years beginning after... for a calendar year over the distributed amount for such calendar year. Section 4981, as so...

  8. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... respect to certain undistributed income of real estate investment trusts; calendar years beginning after... for a calendar year over the distributed amount for such calendar year. Section 4981, as so...

  9. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... respect to certain undistributed income of real estate investment trusts; calendar years beginning after... for a calendar year over the distributed amount for such calendar year. Section 4981, as so...

  10. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... respect to certain undistributed income of real estate investment trusts; calendar years beginning after... for a calendar year over the distributed amount for such calendar year. Section 4981, as so...

  11. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... have wages subject to withholding under Chapter 24 of the code and are not treated as residents under... thereon such income is from farming. As to determination of income of farmers, see sections 61 and 162 and... expected to be received for services performed as an ordinary incident to any such activity is...

  12. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... another third party, such as a creditor, ex-spouse, or business partner. (g) Definitions—(1) Requesting... requesting spouse's educational background and business experience, and whether the item of community income... include notices of computational adjustment to a partner or partner's spouse (Notice of Income...

  13. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... another third party, such as a creditor, ex-spouse, or business partner. (g) Definitions—(1) Requesting... requesting spouse's educational background and business experience, and whether the item of community income... include notices of computational adjustment to a partner or partner's spouse (Notice of Income...

  14. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... requesting spouse's educational background and business experience, and whether the item of community income... make monthly loan payments on the family cars, but loses the remainder at the local racetrack. In 2002... income used to make monthly payments on the car loans, was more than a de minimis amount. While...

  15. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... requesting spouse's educational background and business experience, and whether the item of community income... make monthly loan payments on the family cars, but loses the remainder at the local racetrack. In 2002... income used to make monthly payments on the car loans, was more than a de minimis amount. While...

  16. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... requesting spouse's educational background and business experience, and whether the item of community income... make monthly loan payments on the family cars, but loses the remainder at the local racetrack. In 2002... income used to make monthly payments on the car loans, was more than a de minimis amount. While...

  17. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... states that she lives with her parents. Taxpayer wants to claim the infant as a qualifying child for the EIC. This information appears incomplete and inconsistent because the taxpayer lives with her parents... date of the tax return (determined without regard to any extension of time for filing); (B) In the...

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

    SciTech Connect

    Sammons, D.

    1981-01-01

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

  19. 26 CFR 31.3211-1 - Measure of employee representative tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. Personal Income Taxation. National Education Association Search.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

  1. Income distribution impacts of climate change mitigation policy in the Susquehanna River Basin Economy

    SciTech Connect

    Oladosu, Gbadebo A

    2007-01-01

    We examine the cost-side income distribution impacts of a carbon tax in the Susquehanna River Basin (SRB) Region of the United States utilizing a computable general equilibrium model. We find the aggregate impacts of a $25/ton carbon tax on the SRB economy are likely to be negative but modest-an approximately one-third of 1% reduction in Gross Regional Product (GRP) in the short-run and double that amount in the long-run. However, unlike many previous studies, we find that the carbon tax is mildly progressive as measured by income bracket changes, per capita equivalent variation, and Gini coefficient changes based on expenditure patterns. The dominant factors affecting the distributional impacts are the pattern of output, income and consumption impacts that affect lower income groups relatively less than higher income ones, an increase in transfer payments favoring lower income groups, and decreased corporate profits absorbed primarily by higher income groups.

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

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

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

  3. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax...

  5. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General...

  6. 26 CFR 1.6015-7 - Tax Court review.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Tax Court review. 1.6015-7 Section 1.6015-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6015-7 Tax Court review. (a) In...

  7. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General...

  8. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 1.6015-7 - Tax Court review.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Tax Court review. 1.6015-7 Section 1.6015-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6015-7 Tax Court review. (a) In...

  10. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  11. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1)...

  12. 26 CFR 1.1502-6 - Liability for tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Liability for tax. 1.1502-6 Section 1.1502-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-6 Liability for tax. (a) Several...

  13. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. 26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Consolidated accumulated earnings tax. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Taxes and Taxpayers § 1.1502-43 Consolidated accumulated earnings tax. (a) Group subject to tax—(1) General rule. For a group filing a consolidated...

  15. 26 CFR 31.6151-1 - Time for paying tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Consolidated accumulated earnings tax. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Taxes and Taxpayers § 1.1502-43 Consolidated accumulated earnings tax. (a) Group subject to tax—(1) General rule. For a group filing a consolidated...

  17. 26 CFR 31.3403-1 - Liability for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  19. 26 CFR 31.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 31.3301-2 - Measure of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 26 CFR 1.1502-6 - Liability for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Liability for tax. 1.1502-6 Section 1.1502-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-6 Liability for tax. (a) Several...

  2. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-3 Consolidated tax credits....

  3. 26 CFR 1.531-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Imposition of tax. 1.531-1 Section 1.531-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.531-1 Imposition...

  4. 20 CFR 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Work Excluded from Employment § 404.1025 Work for... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Work for religious, charitable,...

  5. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... product of— (i) The percentage of voting stock owned by the domestic shareholder in the first-tier... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Credit for domestic corporate shareholder of a... (CONTINUED) Income from Sources Without the United States § 1.902-3 Credit for domestic corporate...

  6. Federal Contributions to High-Income School Districts: The Use of Tax Deductions for Funding K-12 Education

    ERIC Educational Resources Information Center

    Loeb, Susannna; Socias, Miguel

    2004-01-01

    The federal role in education finance is commonly seen as compensatory. The federal government gives large sums of money to low-income schools and school districts through programs such as Title 1. Yet, this view of federal aid is based solely on direct educational expenditures. The federal government and state governments also support schools…

  7. Maternal stress exposures, reactions, and priorities for stress reduction among low-income urban women

    PubMed Central

    Bloom, Tina; Glass, Nancy; Ann Curry, Mary; Hernandez, Rebecca; Houck, Gayle

    2015-01-01

    INTRODUCTION Maternal psychosocial stress has been associated with adverse maternal-child outcomes. Vulnerable women’s experiences with stressors during pregnancy and their desires and priorities for appropriate and useful stress reduction interventions for pregnant women are not well-understood. METHODS Qualitative interviews with low-income, urban women explored their stress exposures and reactions during pregnancy, ways that stressors overlapped and interacted, and their priorities for stress reduction. Quantitative measures (Perceived Stress Scale, My Exposure to Violence Instrument Danger Assessment, Center for Epidemiologic Studies of Depression Scale, Revised, and Posttraumatic Stress Disorder Checklist-Civilian) supplemented qualitative descriptions of women’s stress exposures and reactions. Analyses explored relationships between stressors and women’s priorities for stress intervention. Lay advisors from the sample population reviewed qualitative interview guides for appropriateness, completeness, and language prior to interviews, and reviewed study findings for validity. Study findings were returned to the community in newsletter form. RESULTS Twenty-four low-income urban women participated in interviews. Women in the sample reported high stress, lifetime violence exposure, depression and posttraumatic stress disorder symptoms. The most common stressors reported were financial strain, violence exposure, and feelings of intense isolation and loneliness. Few participants reported having discussed psychosocial stressors with prenatal care providers. Participants in this study described connections with other women as desirable to relieve their stress and provided input on ways healthcare providers could facilitate such connections. DISCUSSION Clinical and research implications of findings are discussed, including approaches that health care providers may find useful to facilitate connections among vulnerable pregnant women. PMID:23278984

  8. 26 CFR 1.1402(a)-8 - Community income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Community income. 1.1402(a)-8 Section 1.1402(a)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-8 Community income. (a)...

  9. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Maxwell, James A.; And Others

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

  10. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Computation of tax liability. 1.1502-2 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The tax liability of a group for a consolidated return year shall be determined by...

  11. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any...

  12. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any...

  13. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Computation of tax liability. 1.1502-2 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The tax liability of a group for a consolidated return year shall be determined by...

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

    ERIC Educational Resources Information Center

    Massachusetts Advisory Council on Education, Boston.

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

  15. 26 CFR 1.701-1 - Partners, not partnership, subject to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partners, not partnership, subject to tax. 1.701...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.701-1 Partners, not partnership, subject to tax. Partners are liable for income tax only in their separate...

  16. 26 CFR 1.701-1 - Partners, not partnership, subject to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Partners, not partnership, subject to tax. 1.701...) INCOME TAX (CONTINUED) INCOME TAXES Partners and Partnerships § 1.701-1 Partners, not partnership, subject to tax. Partners are liable for income tax only in their separate capacities. Partnerships as...

  17. 26 CFR 1.701-1 - Partners, not partnership, subject to tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Partners, not partnership, subject to tax. 1.701...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.701-1 Partners, not partnership, subject to tax. Partners are liable for income tax only in their separate...

  18. 26 CFR 1.701-1 - Partners, not partnership, subject to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Partners, not partnership, subject to tax. 1.701...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.701-1 Partners, not partnership, subject to tax. Partners are liable for income tax only in their separate...

  19. 26 CFR 1.701-1 - Partners, not partnership, subject to tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Partners, not partnership, subject to tax. 1.701...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.701-1 Partners, not partnership, subject to tax. Partners are liable for income tax only in their separate...

  20. 26 CFR 1.802(b)-1 - Tax on life insurance companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies... August 16, 1954, section 802(b) imposes a tax on the 1954 life insurance company taxable income of...

  1. 26 CFR 31.3211-2 - Rates and computation of employee representative tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... representative tax. 31.3211-2 Section 31.3211-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of...

  2. 26 CFR 31.3202-1 - Collection of, and liability for, employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Collection of, and liability for, employee...

  3. 26 CFR 31.3102-2 - Manner and time of payment of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Manner and time of payment of employee tax....

  4. 26 CFR 31.3301-3 - Rate and computation of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-3 Rate and... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Rate and computation of tax. 31.3301-3...

  5. 26 CFR 31.3111-5 - Manner and time of payment of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Manner and time of payment of employer tax....

  6. 26 CFR 31.3302(a)-1 - Credit against tax for contributions paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3302(a)-1... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Credit against tax for contributions paid....

  7. 26 CFR 31.3111-2 - Rates and computation of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 26 CFR 31.3101-2 - Rates and computation of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 20 CFR 404.408b - Reduction of retroactive monthly social security benefits where supplemental security income (SSI...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....408b Section 404.408b Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... retroactive monthly social security benefits where supplemental security income (SSI) payments were received for the same period. (a) When reduction is required. We will reduce your retroactive social...

  10. 20 CFR 404.408b - Reduction of retroactive monthly social security benefits where supplemental security income (SSI...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....408b Section 404.408b Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... retroactive monthly social security benefits where supplemental security income (SSI) payments were received for the same period. (a) When reduction is required. We will reduce your retroactive social...

  11. 20 CFR 404.408b - Reduction of retroactive monthly social security benefits where supplemental security income (SSI...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....408b Section 404.408b Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... retroactive monthly social security benefits where supplemental security income (SSI) payments were received for the same period. (a) When reduction is required. We will reduce your retroactive social...

  12. 20 CFR 404.408b - Reduction of retroactive monthly social security benefits where supplemental security income (SSI...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....408b Section 404.408b Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... retroactive monthly social security benefits where supplemental security income (SSI) payments were received for the same period. (a) When reduction is required. We will reduce your retroactive social...

  13. 20 CFR 404.408b - Reduction of retroactive monthly social security benefits where supplemental security income (SSI...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....408b Section 404.408b Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... retroactive monthly social security benefits where supplemental security income (SSI) payments were received for the same period. (a) When reduction is required. We will reduce your retroactive social...

  14. Tax reform for low-wage workers.

    PubMed

    Seipel, M M

    2000-01-01

    As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated.

  15. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  16. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  18. 48 CFR 1652.229-70 - Taxes-Foreign Negotiated benefits contracts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... administrative action taking effect after the contract date. “Excepted tax,” as used in this clause, means social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital...

  19. 48 CFR 1652.229-70 - Taxes-Foreign Negotiated benefits contracts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... administrative action taking effect after the contract date. “Excepted tax,” as used in this clause, means social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital...

  20. 48 CFR 1652.229-70 - Taxes-Foreign Negotiated benefits contracts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... administrative action taking effect after the contract date. “Excepted tax,” as used in this clause, means social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital...

  1. 48 CFR 52.229-6 - Taxes-Foreign Fixed-Price Contracts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... and taxes include fees and charges for doing business that are levied by the government of the country... social security or other employment taxes, net income and franchise taxes, excess profits taxes,...

  2. How Fair? Changes in Federal Income Taxation and the Distribution of Income, 1978 to 1998

    ERIC Educational Resources Information Center

    Alm, James; Lee, Fitzroy; Wallace, Sally

    2005-01-01

    In this paper, we determine how tax law and income distribution changes have separately contributed to the changes in tax progressivity over time, and also how a specific pre-tax distribution of income affects the equalizing ability of a given tax change. We use information from the Current Population Survey for years that follow immediately after…

  3. 26 CFR 1.56A-1 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Imposition of tax. 1.56A-1 Section 1.56A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-1 Imposition of tax. (a) In general. Section 56(a) imposes an income tax...

  4. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

    TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future

  5. 26 CFR 1.691(a)-1 - Income in respect of a decedent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deduction for estate taxes attributable to the inclusion of the value of the right to such income in the...) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-1 Income in respect of a... of a transfer of the right to such income; (3) the treatment of certain deductions and credit...

  6. 26 CFR 1.1346-1 - Recovery of unconstitutional taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Recovery of unconstitutional taxes. 1.1346-1... TAX (CONTINUED) INCOME TAXES Other Limitations § 1.1346-1 Recovery of unconstitutional taxes. (a) In... section, to exclude the income (exclusive of interest) attributable to such recovery from his gross...

  7. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a...

  8. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a...

  9. 26 CFR 1.507-4 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Imposition of tax. 1.507-4 Section 1.507-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-4 Imposition of tax. (a) General rule. Section...

  10. 26 CFR 1.6654-5 - Payments of estimated tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Payments of estimated tax. 1.6654-5 Section 1.6654-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties §...

  11. 26 CFR 1.563-1 - Accumulated earnings tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Accumulated earnings tax. 1.563-1 Section 1.563-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-1 Accumulated earnings tax. In...

  12. 26 CFR 1.56A-5 - Tax carryovers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Tax carryovers. 1.56A-5 Section 1.56A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-5 Tax carryovers. (a) In...

  13. 26 CFR 1.56A-5 - Tax carryovers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Tax carryovers. 1.56A-5 Section 1.56A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-5 Tax carryovers. (a) In...

  14. 26 CFR 1.56A-5 - Tax carryovers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Tax carryovers. 1.56A-5 Section 1.56A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-5 Tax carryovers. (a) In...

  15. 26 CFR 1.507-9 - Abatement of taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Abatement of taxes. 1.507-9 Section 1.507-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-9 Abatement of taxes. (a) General rule....

  16. 26 CFR 1.1201-1 - Alternative tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a)...

  17. 26 CFR 1.481-2 - Limitation on tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Limitation on tax. 1.481-2 Section 1.481-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-2 Limitation on tax. (a) Three-year allocation. Section...

  18. 26 CFR 1.56A-5 - Tax carryovers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax carryovers. 1.56A-5 Section 1.56A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-5 Tax carryovers. (a) In...

  19. 47 CFR 69.402 - Operating taxes (Account 7200).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. 26 CFR 1.56A-5 - Tax carryovers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Tax carryovers. 1.56A-5 Section 1.56A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-5 Tax carryovers. (a) In...

  1. 26 CFR 1.507-9 - Abatement of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Abatement of taxes. 1.507-9 Section 1.507-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-9 Abatement of taxes. (a) General rule....

  2. 26 CFR 1.1474-4 - Tax paid only once.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Tax paid only once. 1.1474-4 Section 1.1474-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Reporting by Foreign Financial Institutions § 1.1474-4 Tax paid...

  3. 26 CFR 1.507-4 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Imposition of tax. 1.507-4 Section 1.507-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-4 Imposition of tax. (a) General rule. Section...

  4. 26 CFR 1.541-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Imposition of tax. 1.541-1 Section 1.541-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.541-1 Imposition of tax. (a) Section 541...

  5. 26 CFR 1.6654-5 - Payments of estimated tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Payments of estimated tax. 1.6654-5 Section 1.6654-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties §...

  6. Fiscal Restraints and the Burden of Local and State Taxes.

    ERIC Educational Resources Information Center

    De Tray, Dennis; And Others

    Researchers gathered data on all state, city, and property taxes in ten cities in three states to find whether tax limitation measures have changed the distribution of tax burdens among income classes. The ten cities--representing a range of tax rates, economic bases, income levels, demographic characteristics, and revenue systems--comprised…

  7. 77 FR 8127 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK50 Foreign Tax Credit Splitting Events AGENCY: Internal... credit splitting event with respect to a foreign income tax paid or accrued by a taxpayer, such tax is... splitting event with respect to a foreign income tax paid or accrued by a section 902 corporation, the...

  8. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a...

  9. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a...

  10. Sheltering Retirement Income.

    ERIC Educational Resources Information Center

    Bryan, E. Lewis; Cash, L. Stephen

    1987-01-01

    Eligibility for an IRA has been severely changed by the Tax Reform Act of 1986. In 1987 educators who have a retirement plan administered by their employer will face new eligibility rules. For self-employment income, a Keogh plan is an excellent way to shelter income and provide retirement income. (MLW)

  11. 26 CFR 1.61-1 - Gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Gross income. 1.61-1 Section 1.61-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-1...

  12. 26 CFR 1.61-1 - Gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Gross income. 1.61-1 Section 1.61-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-1...

  13. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income affected by treaty. 1.894-1 Section 1.894-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Miscellaneous Provisions § 1.894-1 Income affected by treaty. (a) Income exempt under treaty. Income of any kind is not...

  14. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Income affected by treaty. 1.894-1 Section 1.894-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.894-1 Income affected by treaty. (a) Income exempt under treaty. Income of any kind...

  15. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Income affected by treaty. 1.894-1 Section 1.894-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.894-1 Income affected by treaty. (a) Income exempt under treaty. Income of any kind...

  16. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Income affected by treaty. 1.894-1 Section 1.894-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.894-1 Income affected by treaty. (a) Income exempt under treaty. Income of any kind...

  17. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income affected by treaty. 1.894-1 Section 1.894-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.894-1 Income affected by treaty. (a) Income exempt under treaty. Income of any kind...

  18. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Organizations subject to tax. 1.511-2 Section 1.511-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  19. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.118 Credit against United... royalty derived from sources within the United States by a resident of Switzerland, such royalty shall be included in gross income and is subject to United States tax when so derived by a resident of...

  20. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating other taxes. 32.7240 Section 32.7240... taxes. (a) This account shall be charged and Account 4080, Other Taxes—Accrued, shall be credited for all taxes, other than Federal, state and local income taxes and payroll related taxes, related...

  1. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating other taxes. 32.7240 Section 32.7240... taxes. (a) This account shall be charged and Account 4080, Other Taxes—Accrued, shall be credited for all taxes, other than Federal, state and local income taxes and payroll related taxes, related...

  2. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating other taxes. 32.7240 Section 32.7240... taxes. (a) This account shall be charged and Account 4080, Other Taxes—Accrued, shall be credited for all taxes, other than Federal, state and local income taxes and payroll related taxes, related...

  3. 26 CFR 1.9000-7 - Provisions for estimated tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Provisions for estimated tax. 1.9000-7 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9000-7 Provisions for estimated tax. (a) Additions to tax under section 294(d) of the Internal Revenue Code of 1939. Any...

  4. 26 CFR 1.9000-7 - Provisions for estimated tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Provisions for estimated tax. 1.9000-7 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9000-7 Provisions for estimated tax. (a) Additions to tax under section 294(d) of the Internal Revenue Code of 1939. Any...

  5. 26 CFR 1.1346-1 - Recovery of unconstitutional taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Recovery of unconstitutional taxes. 1.1346-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Limitations § 1.1346-1 Recovery of unconstitutional taxes. (a) In general. (1) A taxpayer who recovers unconstitutional Federal taxes which were paid...

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

    ERIC Educational Resources Information Center

    McIntyre, Michael J.; Steuerle, C. Eugene

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

  7. Sugar-Sweetened Beverage Taxes in Brazil

    PubMed Central

    Levy, Renata B.; Popkin, Barry M.; Monteiro, Carlos A.

    2012-01-01

    Objectives. We investigated whether taxing sugar-sweetened beverages (SSBs) would improve the diets of households in Brazil. Methods. We used household food consumption data that the Brazilian Institute of Geography and Statistics collected in 2002–2003 from a nationally representative sample of 48 470 Brazilian households. The consumption of SSBs is expressed as the total SSB calories consumed and as the SSB percentage of the total calories purchased. We investigated price elasticity with regression models, controlling for demographic variables, income, and prices of all other foods and drinks. Results. Increases in the price of SSBs led to reductions in consumption. A 1.00% increase in the price of SSBs led to a 0.85% reduction of SSB calories consumed (1.03% reduction for the poor and 0.63% for the nonpoor). Increased income had a positive effect on SSB consumption, but the effect was less than half the size of the price elasticity (0.41% increase in SSB calories consumed for every 1.00% increase in income). Conclusions. High SSB price elasticity in Brazil indicates that a tax on purchased weight or volume would lead to reductions in SSB consumption. PMID:22095333

  8. 26 CFR 1.42-1 - Limitation on low-income housing credit allowed with respect to qualified low-income buildings...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 1.706-2T - Temporary regulations; question and answer under the Tax Reform Act of 1984.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.706-2T Temporary regulations; question and answer under the Tax Reform Act of 1984. Question...

  10. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... corporation. (5) Foreign income taxes. The term “foreign income taxes” means income, war profits, and excess profits taxes, and taxes included in the term “income, war profits, and excess profits taxes” by reason of... corporation under section 951. (v) This paragraph (c)(1) does not apply to an increase in current...

  11. 26 CFR 1.6017-1 - Self-employment tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Self-employment tax returns. 1.6017-1 Section 1.6017-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6017-1 Self-employment tax returns. (a)...

  12. 26 CFR 1.6017-1 - Self-employment tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Self-employment tax returns. 1.6017-1 Section 1.6017-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6017-1 Self-employment tax returns. (a)...

  13. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1 Partially tax-exempt interest. An estate or trust is allowed the credit against tax for partially...

  14. 26 CFR 1.6161-1 - Extension of time for paying tax or deficiency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Extension of time for paying tax or deficiency... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extensions of Time for Payment § 1.6161-1 Extension of time for paying tax or deficiency. (a) In general—(1) Tax shown or required to be shown on return....

  15. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are divided into...

  16. Lifestyle modification and weight reduction among low-income patients with the metabolic syndrome: the CHARMS randomized controlled trial.

    PubMed

    Chirinos, Diana A; Goldberg, Ronald B; Llabre, Maria M; Gellman, Marc; Gutt, Miriam; McCalla, Judith; Mendez, Armando; Schneiderman, Neil

    2016-06-01

    Although weight is an important intervention target among patients with metabolic syndrome, few trials have recruited low-income minority populations. The Community Health and Risk-reduction for Metabolic Syndrome randomized controlled trial aimed to examine the effects of a lifestyle intervention on weight and metabolic syndrome components among low-income minority adults. We randomized 120 adults with metabolic syndrome to standard medical care (N = 60) or a lifestyle intervention (N = 60). Using an intent-to-treat approach, we found significant intervention effects on weight [B = -0.452; SE = 0.122; 95 % confidence intervals (CI) -0.653 to -0.251) and glucose levels at 6-months (B = -0.522, SE = 0.234, 95 % CI -0.907 to -0.138). These changes were maintained through the 12-month assessment. No significant effects were observed on insulin resistance or other metabolic syndrome components. Our intervention was successful in achieving modest but significant weight loss and reduction in fasting glucose among low-income minority subjects with metabolic syndrome.

  17. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  19. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... is to be determined by applying the principles of (a) (rather than of (b)) of subdivision (ii) of... principles of (b) (rather than of (a)) of subdivision (ii) of this subparagraph. (3) Special rules. (i) The... of crude oil into gasoline, the distribution of gasoline to marketing outlets, and the retail sale...

  4. A Qualitative Study of Bottlenecks and Causes of Fractions for Dedicated Incomes of Health Centers and Solutions for their Reduction

    PubMed Central

    Tabrizi, Jafar Sadegh; Alidoost, Saeide; Abdolahi, Hossein Mashhadi

    2016-01-01

    Background: Primary health care is one of effective approaches for improving public health. Providing optimal cares requires supplication of various resources such as financial resources. “Fractions of incomes” in health centers is one of the remarkable problems for the domain of financial resources management in Iran. This study was aimed to identify bottlenecks and causes of fractions for incomes in health centers and solutions for their reduction. Methods: The current study was conducted in a qualitative phenomenology method in East Azerbaijan province of Iran in 2014. Data collection method was focus group discussion and semi-structured interview. Purposive sampling was used for selecting participants. Focus group discussions and interviews were conducted based on pre-prepared guidance and continued till data saturation. Validity of guidance was approved by qualitative studies experts. Data were analyzed using content analysis method. Results: Based on the opinions of participants, two and six themes were respectively extracted for bottlenecks of fractions and causes and solutions for their reduction. Themes for bottlenecks of fractions included cash (monetary) and non-cash (non-monetary) fractions and themes for causes and solutions included causes and solutions for fractions per capita, insurance deductions, fractions related to sending documents, registration fractions, discounts fractions, and incomplete deposit of cash incomes. Conclusion: All cash and non-cash incomes of health centers are subject to fractions. The causes of fractions are related to the whole process of converting services to incomes and insurance requirements. Identified solutions and interventions also focus on these areas. PMID:27157155

  5. Taxation of Advertising Income of Exempt Organizations' Publications

    ERIC Educational Resources Information Center

    Spevack, Robert M.

    1975-01-01

    Accounting principles and tax considerations of advertising income are explained in terms of the Tax Reform Act of 1969. The discussion includes aspects of determining expenses, deductions, charge rates, definitions of advertising, subscription income, and nonprofit mailing privileges. (LBH)

  6. 26 CFR 1.832-1 - Gross income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Gross income. 1.832-1 Section 1.832-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.832-1 Gross income. (a) Gross income as defined...

  7. 26 CFR 509.107 - Income from operation of ships or aircraft.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.107 Income from operation of ships or... documented or registered in Switzerland shall not be included in gross income and shall be exempt from...

  8. Effects of Taxing Sugar-Sweetened Beverages on Caries and Treatment Costs.

    PubMed

    Schwendicke, F; Thomson, W M; Broadbent, J M; Stolpe, M

    2016-11-01

    Caries increment is affected by sugar-sweetened beverage (SSB) consumption. Taxing SSBs could reduce sugar consumption and caries increment. The authors aimed to estimate the impact of a 20% SSB sales tax on caries increment and associated treatment costs (as well as the resulting tax revenue) in the context of Germany. A model-based approach was taken, estimating the effects for the German population aged 14 to 79 y over a 10-y period. Taxation was assumed to affect beverage-associated sugar consumption via empirical demand elasticities. Altered consumption affected caries increments and treatment costs, with cost estimates being calculated under the perspective of the statutory health insurance. National representative consumption and price data were used to estimate tax revenue. Microsimulations were performed to estimate health outcomes, costs, and revenue impact in different age, sex, and income groups. Implementing a 20% SSB sales tax reduced sugar consumption in nearly all male groups but in fewer female groups. The reduction was larger among younger than older individuals and among those with low income. Taxation reduced caries increment and treatment costs especially in younger (rather than older) individuals and those with low income. Over 10 y, mean (SD) net caries increments at the population level were 82.27 (1.15) million and 83.02 (1.08) million teeth at 20% and 0% SSB tax, respectively. These generated treatment costs of 2.64 (0.39) billion and 2.72 (0.35) billion euro, respectively. Additional tax revenue was 37.99 (3.41) billion euro over the 10 y. In conclusion and within the limitations of this study's perspective, database, and underlying assumptions, implementing a 20% sales tax on SSBs is likely to reduce caries increment, especially in young low-income males, thereby also reducing inequalities in the distribution of caries experience. Taxation would also reduce treatment costs. However, these reductions might be limited in the total

  9. 75 FR 78157 - Farmer and Fisherman Income Averaging

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-15

    ... computing income tax liability. The regulations reflect changes made by the American Jobs Creation Act of...) relating to the averaging of farm and fishing income in computing tax liability. A notice of proposed... to compute current year (election year) income tax liability under section 1 by averaging, over...

  10. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  11. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  12. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  13. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  14. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  15. Reductions in the United Kingdom's Government Housing Benefit and Symptoms of Depression in Low-Income Households

    PubMed Central

    Reeves, Aaron; Clair, Amy; McKee, Martin; Stuckler, David

    2016-01-01

    Housing security is an important determinant of mental ill health. We used a quasinatural experiment to evaluate this association, comparing the prevalence of mental ill health in the United Kingdom before and after the government's April 2011 reduction in financial support for low-income persons who rent private-sector housing (mean reduction of approximately £1,220 ($2,315) per year). Data came from the United Kingdom's Annual Population Survey, a repeated quarterly cross-sectional survey. We focused our analysis on renters in the private sector, disaggregating data between an intervention group receiving the government's Housing Benefit (n = 36,859) and a control group not receiving the Housing Benefit (n = 142,205). The main outcome was a binary measure of self-reported mental health problems. After controlling for preexisting time trends, we observed that between April 2011 and March 2013, the prevalence of depressive symptoms among private renters receiving the Housing Benefit increased by 1.8 percentage points (95% confidence interval: 1.0, 2.7) compared with those not receiving the Housing Benefit. Our models estimated that approximately 26,000 (95% confidence interval: 14,000, 38,000) people newly experienced depressive symptoms in association with the cuts to the Housing Benefit. We conclude that reducing housing support to low-income persons in the private rental sector increased the prevalence of depressive symptoms in the United Kingdom. PMID:27613659

  16. Teacher Tax Tips.

    ERIC Educational Resources Information Center

    Freeman, Paul

    1979-01-01

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

  17. 26 CFR 1.1346-1 - Recovery of unconstitutional taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Recovery of unconstitutional taxes. 1.1346-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Limitations § 1.1346-1 Recovery of unconstitutional... (b) of this section, to exclude the income (exclusive of interest) attributable to such recovery...

  18. 26 CFR 1.826-5 - Attribution of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Attribution of tax. 1.826-5 Section 1.826-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...

  19. 26 CFR 1.164-1 - Deduction for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Deduction for taxes. 1.164-1 Section 1.164-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-1 Deduction...

  20. 26 CFR 1.669(a)-1 - Limitation on tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Limitation on tax. 1.669(a)-1 Section 1.669(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Excess Distributions of Trusts Applicable to Taxable...