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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, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Limitation on reduction in income tax liability..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.934-1 Limitation on reduction in income tax liability incurred to the Virgin...

  2. 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...

  3. 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...

  4. 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)

  5. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

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

  6. 26 CFR 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

    ... X on foreign mineral income) or $64,560 (U.S. tax on foreign mineral income of $134,500 ($134,500×48.... 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...

  7. 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

    ... X on foreign mineral income) or $64,560 (U.S. tax on foreign mineral income of $134,500 ($134,500×48.... 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...

  8. 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…

  9. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

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

  10. 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... income requirement for purposes of claiming a reduction in their required 2009 estimated income tax... estimated income tax payments for certain qualified individuals. The text of the temporary regulations...

  11. Federal Income Tax Cuts and Low-Income Families.

    ERIC Educational Resources Information Center

    Sammartino, Frank J.

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

  12. 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..., or other local governmental authorities, except income taxes. (b) When it is not possible...

  13. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  14. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  15. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  16. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  17. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  18. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes,...

  19. 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)

  20. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

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

  1. 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... the Internal Revenue Code (Code) relating to reduced estimated income tax payments for qualified... the statutory gross income requirement for purposes of the reduction in their required 2009...

  2. 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...

  3. 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...

  4. 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…

  5. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... other than income taxes, other income and deductions. 367.4082 Section 367.4082 Conservation of Power... Operating Income § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions. This account must include those taxes, other than income taxes, that relate to other income and......

  6. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... other than income taxes, other income and deductions. 367.4082 Section 367.4082 Conservation of Power... Operating Income § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions. This account must include those taxes, other than income taxes, that relate to other income and......

  7. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... other than income taxes, other income and deductions. 367.4082 Section 367.4082 Conservation of Power... Operating Income § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions. This account must include those taxes, other than income taxes, that relate to other income and......

  8. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 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... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding...

  10. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. A Flat Rate Tax on Income--A Fair Tax.

    ERIC Educational Resources Information Center

    Crane, Philip M.

    1984-01-01

    A proportional tax on all individuals at one low flat rate would provide a return to the basic principles of equity, efficiency, and simplicity upon which our income tax system was founded. The time has come when the law that governs income taxes must be reshaped. (RM)

  12. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes...

  13. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Income tax on individuals. 1.1-1 Section 1.1-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes...

  14. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Income tax on individuals. 1.1-1 Section 1.1-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes...

  15. 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…

  16. 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...

  17. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  18. 17 CFR 256.282 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... UTILITY HOLDING COMPANY ACT OF 1935 9. Accumulated Deferred Income Taxes § 256.282 Accumulated deferred income taxes. (a) The text of these accounts is designed primarily to cover deferrals of Federal income taxes. However, they are also to be used when making deferrals of state and local income taxes....

  19. 17 CFR 256.282 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UTILITY HOLDING COMPANY ACT OF 1935 9. Accumulated Deferred Income Taxes § 256.282 Accumulated deferred income taxes. (a) The text of these accounts is designed primarily to cover deferrals of Federal income taxes. However, they are also to be used when making deferrals of state and local income taxes....

  20. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  1. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 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...

  2. 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...

  3. 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...

  4. 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...

  5. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  6. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  7. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  8. The effects of taxing sugar-sweetened beverages across different income groups.

    PubMed

    Sharma, Anurag; Hauck, Katharina; Hollingsworth, Bruce; Siciliani, Luigi

    2014-09-01

    This paper investigates the impact of sugar-sweetened beverages (SSB) taxes on consumption, bodyweight and tax burden for low-income, middle-income and high-income groups using an Almost Ideal Demand System and 2011 Household level scanner data. A significant contribution of our paper is that we compare two types of SSB taxes recently advocated by policy makers: A 20% flat rate sales (valoric) tax and a 20 cent/L volumetric tax. Censored demand is accounted for using a two-step procedure. We find that the volumetric tax would result in a greater per capita weight loss than the valoric tax (0.41 kg vs. 0.29 kg). The difference between the change in weight is substantial for the target group of heavy purchasers of SSBs in low-income households, with a weight reduction of up to 3.20 kg for the volumetric and 2.06 kg for the valoric tax. The average yearly per capita tax burden on low-income households is $17.87 (0.21% of income) compared with $15.17 for high-income households (0.07% of income) for the valoric tax, and $13.80 (0.15%) and $10.10 (0.04%) for the volumetric tax. Thus, the tax burden is lower, and weight reduction is higher under a volumetric tax.

  9. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax return-tax not computed by taxpayer... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  10. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Income tax return-tax not computed by taxpayer... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  11. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Income tax return-tax not computed by taxpayer... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  12. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Income tax return-tax not computed by taxpayer... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to the election not to show on an income tax return the amount of tax due in connection therewith, see §§...

  13. 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...

  14. 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...

  15. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 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...

  17. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 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)

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  2. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  3. 17 CFR 256.410 - Provision for deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes. This account shall be debited and Accumulated Deferred Income Taxes shall be credited with an amount equal to any deferral of taxes on income as provided by the text of account 282, Accumulated deferred income taxes. No entries required to be made to this account shall be netted against any...

  4. 17 CFR 256.410 - Provision for deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes. This account shall be debited and Accumulated Deferred Income Taxes shall be credited with an amount equal to any deferral of taxes on income as provided by the text of account 282, Accumulated deferred income taxes. No entries required to be made to this account shall be netted against any...

  5. 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

    ... integrated oil company must treat as foreign mineral income from sources within a foreign country or possession of the United States all income from such sources derived from the production of oil, the refining of crude oil into gasoline, the distribution of gasoline to marketing outlets, and the retail sale...

  6. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL....1, Income taxes, operating income. This account must include the amount of those local, state and Federal income taxes that relate to service company operating income....

  7. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL....1, Income taxes, operating income. This account must include the amount of those local, state and Federal income taxes that relate to service company operating income....

  8. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL....1, Income taxes, operating income. This account must include the amount of those local, state and Federal income taxes that relate to service company operating income....

  9. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL....1, Income taxes, operating income. This account must include the amount of those local, state and Federal income taxes that relate to service company operating income....

  10. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL....1, Income taxes, operating income. This account must include the amount of those local, state and Federal income taxes that relate to service company operating income....

  11. 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

    ... extraction of minerals from mines, wells, or other natural deposits, (ii) The processing of minerals into... the taxpayer extract, process, and transport, distribute, or sell minerals or their primary products... the taxpayer is foreign mineral income, whether or not the crude oil was extracted by the taxpayer....

  12. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account...

  13. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account...

  14. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account...

  15. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account...

  16. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account...

  17. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources....4092 Account 409.2, Income taxes, other income and deductions. This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to other...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources....4092 Account 409.2, Income taxes, other income and deductions. This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to other...

  19. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources....4092 Account 409.2, Income taxes, other income and deductions. This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to other...

  20. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources....4092 Account 409.2, Income taxes, other income and deductions. This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to other...

  1. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources....4092 Account 409.2, Income taxes, other income and deductions. This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to other...

  2. Frequently Asked Questions Regarding Unrelated Business Income Tax.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1992-01-01

    Explains three conditions that determine whether a tax-exempt organization is engaging in a taxable activity. Lists three activities that require, and seven activities that do not require, the payment of income taxes by tax-exempt organizations. Discusses the assessment and payment of income taxes. (BC)

  3. 31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... collect state income tax obligations. 285.8 Section 285.8 Money and Finance: Treasury Regulations Relating... Offset § 285.8 Offset of tax refund payments to collect state income tax obligations. (a) Definitions... income tax obligation unless otherwise indicated. Debtor as used in this section means a person who...

  4. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  5. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Income taxes-accrued. 32.4070 Section 32.4070... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued...

  6. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Income taxes-accrued. 32.4070 Section 32.4070... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued...

  7. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Income taxes-accrued. 32.4070 Section 32.4070... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued...

  8. 75 FR 8392 - Low Income Housing Tax Credit Tenant Database

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-24

    ... URBAN DEVELOPMENT Low Income Housing Tax Credit Tenant Database AGENCY: Office of the Chief Information... Economic Recovery Act (HERA) of 2008 requires each state agency administering low-income housing tax... Income Housing Tax Credit Tenant Database. Omb Approval Number: 2528-0165. Form Numbers:...

  9. The distribution of OASDI taxes and benefits by income decile.

    PubMed

    Pattison, D

    1995-01-01

    On average, persons receiving Social Security benefits tend to have lower current incomes than do persons paying Social Security taxes. This article documents OASDI's income distributional patterns by dividing the 1992 Current Population Survey population into 10 income deciles and tabulating benefits received and taxes paid by each decile. The benefits and taxes, when compared with non-Social Security income, are progressive: as income rises from decile to decile, the ratio of benefits to income falls, and, except at the highest deciles, the ratio of taxes to income rises. A large component of the current income distributional pattern is associated with age: the young on average receive more income and pay more taxes; the old on average receive more benefits. However, when benefits and taxes are tabulated for income deciles within specific age groups, a general progressivity is still observable, although it is weaker than that for the population as a whole.

  10. 78 FR 72451 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ... Federal Register ] (REG-130507-11; 77 FR 72612) relating to the Net Investment Income Tax. On January 31, 2013, corrections to the proposed regulations were published in the Federal Register (78 FR 6781... published December 5, 2012 (77 FR 72612), is withdrawn as of December 2, 2013. Comments on this...

  11. 78 FR 72393 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ... Education Reconciliation Act of 2010 (Public Law 111-152, 124 Stat. 1029) (HCERA) added section 1411 to a... rulemaking in the Federal Register (REG-130507-11; 77 FR 72612) relating to the Net Investment Income Tax. On January 31, 2013, corrections to the proposed regulations were published in the Federal Register (78...

  12. 41 CFR 301-11.522 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax... an income tax penalty and/or interest payment due to incorrect income tax withholdings, are...

  13. 41 CFR 301-11.522 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax... an income tax penalty and/or interest payment due to incorrect income tax withholdings, are...

  14. 41 CFR 301-11.622 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax... assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are...

  15. 41 CFR 301-11.622 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax... assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are...

  16. 41 CFR 301-11.522 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax... an income tax penalty and/or interest payment due to incorrect income tax withholdings, are...

  17. 41 CFR 301-11.522 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax... an income tax penalty and/or interest payment due to incorrect income tax withholdings, are...

  18. 41 CFR 301-11.622 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax... assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are...

  19. 41 CFR 301-11.522 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax... an income tax penalty and/or interest payment due to incorrect income tax withholdings, are...

  20. 41 CFR 301-11.622 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax... assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are...

  1. 41 CFR 301-11.622 - If I was assessed an income tax penalty and/or interest payment due to incorrect income tax...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... income tax penalty and/or interest payment due to incorrect income tax withholdings, are those payments... System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax... assessed an income tax penalty and/or interest payment due to incorrect income tax withholdings, are...

  2. After-tax money income estimates of households: 1984.

    PubMed

    Nelson, C T

    1986-07-01

    This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $21,560 in 1984, up by 2.7% over the 1983 figure after accounting for the 4.3% rise in consumer prices; 2) this mean household income before taxes ($27,460) increased between 1983 and 1984 by 2.9%; 3) taxes absorbed about 22% of the total money income received by households; 4) households paid an average of $6400 in taxes in 1984, about $20 higher than paid in 1983; 5) the mean after tax income of households increased in 1984 in the Northeast, South, and West regions; 6) in 1984, 64% of households with incomes below the poverty level paid 1 or more of the types of taxes covered in this study; and 7) the percentage of income paid in taxes ranged from 10% in households with incomes less than $10,000 to 28% in households with incomes of $50,000 or more. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $513 billion in 1984. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on base without families; and 3) returns of decedents.

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Employees incurring no income tax liability. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Employees incurring no income tax liability. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income...

  5. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Employees incurring no income tax liability. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income...

  6. 75 FR 22437 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-28

    ... Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program... Volunteer Income Tax Assistance (VITA) Matching Grant Program. DATES: Application packages are available... Income Tax Assistance (VITA) Matching Grant Demonstration Program for tax return preparation is...

  7. [Taxing the income of the elderly].

    PubMed

    Sander, H

    1990-01-01

    If we agree that retirement income means those receipts past the age limit of 64 years, there will be a comparable situation for taxation. Such comparison shows that membership in the public annuity insurance gives strong advantages because of lower taxation. This uneven situation should be ended in the future by the opinion of the Bundesverfassungsgericht (Supreme court of constitutional affairs). There are two ways to solve this problem. Either the whole taxation of seniority income follows the rules of social security taxation, or the taxation of social security must loose its priority. The author prefers the second, because he argues that the social security taxation is wrong and irreparable: The author offers a general application of the "intertemporal correspondence principle" of taxation. This means that income can be taxed only once. Under this rule he prefers the "ex post taxation" of retirement income for reasons of justice, practicality, and economic principles.

  8. 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...

  9. 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......

  10. 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......

  11. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  13. Financing Higher Education: Federal Income-Tax Consequences.

    ERIC Educational Resources Information Center

    Kelly, Marci

    1991-01-01

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

  14. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... under income tax treaties. (a) Basis of certification. Most of the income tax treaties between the... exemption from tax on certain types of income received from sources within the foreign treaty country...

  15. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... under income tax treaties. (a) Basis of certification. Most of the income tax treaties between the... exemption from tax on certain types of income received from sources within the foreign treaty country...

  16. 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...) Individual income tax return. The term individual income tax return means any return of tax imposed...

  17. 17 CFR 256.190 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.190 Accumulated deferred income taxes. (a) This account shall be debited and account 411, Provision for deferred income taxes—credit, or account... which income taxes payable for the year are higher because of the inclusion of certain items in...

  18. 17 CFR 256.190 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.190 Accumulated deferred income taxes. (a) This account shall be debited and account 411, Provision for deferred income taxes—credit, or account... which income taxes payable for the year are higher because of the inclusion of certain items in...

  19. 26 CFR 31.6011(a)-4 - Returns of income tax withheld.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns of income tax withheld. 31.6011(a)-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT... Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-4 Returns of income tax withheld. (a) Withheld...

  20. 26 CFR 31.6011(a)-4 - Returns of income tax withheld.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns of income tax withheld. 31.6011(a)-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT... Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-4 Returns of income tax withheld. (a) Withheld...

  1. 26 CFR 31.6011(a)-4 - Returns of income tax withheld.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Returns of income tax withheld. 31.6011(a)-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT... Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-4 Returns of income tax withheld. (a) Withheld...

  2. 26 CFR 31.6011(a)-4 - Returns of income tax withheld.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Returns of income tax withheld. 31.6011(a)-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT... Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-4 Returns of income tax withheld. (a) Withheld...

  3. 26 CFR 31.6011(a)-4 - Returns of income tax withheld.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Returns of income tax withheld. 31.6011(a)-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT... Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-4 Returns of income tax withheld. (a) Withheld...

  4. 26 CFR 1.6091-3 - Filing certain international income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Filing certain international income tax returns... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Place for Filing Returns Or Other Documents § 1.6091-3 Filing certain international income tax returns. The following income tax returns shall be...

  5. 26 CFR 1.6091-3 - Filing certain international income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Filing certain international income tax returns... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Place for Filing Returns Or Other Documents § 1.6091-3 Filing certain international income tax returns. The following income tax returns shall be filed as directed...

  6. 26 CFR 1.6091-3 - Filing certain international income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Filing certain international income tax returns... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Place for Filing Returns Or Other Documents § 1.6091-3 Filing certain international income tax returns. The following income tax returns shall be...

  7. 26 CFR 1.6091-3 - Filing certain international income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Filing certain international income tax returns... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Place for Filing Returns Or Other Documents § 1.6091-3 Filing certain international income tax returns. The following income tax returns shall be...

  8. 26 CFR 1.6091-3 - Filing certain international income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Filing certain international income tax returns... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Place for Filing Returns Or Other Documents § 1.6091-3 Filing certain international income tax returns. The following income tax returns shall be...

  9. 18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Provision for deferred income taxes, other income and deductions. 367.4102 Section 367.4102 Conservation of... Company Operating Income § 367.4102 Account 410.2, Provision for deferred income taxes, other income and... taxes that relate to other income and deductions....

  10. 18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Provision for deferred income taxes, other income and deductions. 367.4102 Section 367.4102 Conservation of... Company Operating Income § 367.4102 Account 410.2, Provision for deferred income taxes, other income and... taxes that relate to other income and deductions....

  11. 39 CFR 3060.40 - Calculation of the assumed Federal income tax.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Calculation of the assumed Federal income tax... Federal income tax. (a) The assumed Federal income tax on competitive products income shall be based on... income tax on competitive products income shall be September 30. (c) The calculation of the...

  12. 39 CFR 3060.40 - Calculation of the assumed Federal income tax.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 39 Postal Service 1 2011-07-01 2011-07-01 false Calculation of the assumed Federal income tax... Federal income tax. (a) The assumed Federal income tax on competitive products income shall be based on... income tax on competitive products income shall be September 30. (c) The calculation of the...

  13. 39 CFR 3060.40 - Calculation of the assumed Federal income tax.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 39 Postal Service 1 2014-07-01 2014-07-01 false Calculation of the assumed Federal income tax... Federal income tax. (a) The assumed Federal income tax on competitive products income shall be based on... income tax on competitive products income shall be September 30. (c) The calculation of the...

  14. 39 CFR 3060.40 - Calculation of the assumed Federal income tax.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 39 Postal Service 1 2013-07-01 2013-07-01 false Calculation of the assumed Federal income tax... Federal income tax. (a) The assumed Federal income tax on competitive products income shall be based on... income tax on competitive products income shall be September 30. (c) The calculation of the...

  15. 39 CFR 3060.40 - Calculation of the assumed Federal income tax.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 39 Postal Service 1 2012-07-01 2012-07-01 false Calculation of the assumed Federal income tax... Federal income tax. (a) The assumed Federal income tax on competitive products income shall be based on... income tax on competitive products income shall be September 30. (c) The calculation of the...

  16. After-tax money income estimates of households: 1983.

    PubMed

    Nelson, C T

    1985-06-01

    This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $20,000 in 1983, up by 2.4% over the 1982 figure after accounting for the 3.2% rise in consumer prices; 2) this mean household income before taxes ($25,400) increased between 1982 and 1983 by 1.2%; 3) taxes absorbed about 21% of the total money income received by households, down slightly from 22% in 1982; 4) households paid an average of $5890 in taxes in 1983, about $170 lower than paid in 1982; 5) the mean after tax income of households increased in 1983 in the Northeast, South, and West regions, but in the Midwest region no significant increase was observed; 6) married couples with children recorded a real increase of 2.6% in mean after tax income, yet married couples without children had after tax incomes that were 3.3% higher in 1983; and 7) the mean income after taxes for households with a householder age 65 years and over showed no significant increase in 1983. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $463 billion in 1983. 92% of US households paid 1 or more of the taxes covered in this study in 1983. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on

  17. 77 FR 20694 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-05

    ... Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program... Volunteer Income Tax Assistance (VITA) Matching Grant Program. DATES: Application packages are available....Office@irs.gov . SUPPLEMENTARY INFORMATION: Authority for the Community Volunteer Income Tax...

  18. 76 FR 30243 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-24

    ... Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program... Volunteer Income Tax Assistance (VITA) Matching Grant Program. DATES: Application packages are available... . SUPPLEMENTARY INFORMATION: Authority for the Community Volunteer Income Tax Assistance (VITA) Matching...

  19. 78 FR 17776 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ... Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program... Volunteer Income Tax ] Assistance (VITA) Matching Grant Program. DATES: Application packages are available....Office@irs.gov . SUPPLEMENTARY INFORMATION: Authority for the Community Volunteer Income Tax...

  20. The Relationship between State Income Taxes and Local Property Taxes: Education Finance in New Jersey.

    ERIC Educational Resources Information Center

    Goodspeed, Timothy J.

    1998-01-01

    Offers a theoretical and an empirical analysis of the effect on local property taxes of changes in educational aid resulting from the 1990 increase in the New Jersey income tax and the beginning of the 1994 decrease in income taxes. (Author/JOW)

  1. 26 CFR 301.6511(d)-3 - Special rules applicable to credit against income tax for foreign taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income tax for foreign taxes. 301.6511(d)-3 Section 301.6511(d)-3 Internal Revenue INTERNAL REVENUE... against income tax for foreign taxes. (a) Period in which claim may be filed. In the case of an overpayment of income tax resulting from a credit, allowed under the provisions of section 901 or under...

  2. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... Rulings and Other Specific Matters § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties. (a) Basis of certification. Most of the income tax treaties between...

  3. 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

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... Rulings and Other Specific Matters § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties. (a) Basis of certification. Most of the income tax treaties between...

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

    ERIC Educational Resources Information Center

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

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

  5. 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…

  6. 26 CFR 31.6011(a)-4T - Returns of income tax withheld (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns of income tax withheld (temporary). 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-4T Returns of income tax...

  7. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  8. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Certificates of compliance with income tax laws... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-2 Certificates of compliance with income tax laws...

  9. 26 CFR 31.6011(a)-4T - Returns of income tax withheld (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns of income tax withheld (temporary). 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-4T Returns of income tax...

  10. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  11. 26 CFR 1.533-1 - Evidence of purpose to avoid income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Evidence of purpose to avoid income tax. 1.533-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533-1 Evidence of purpose to avoid income tax. (a) In general. (1) The Commissioner's determination...

  12. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Certificates of compliance with income tax laws... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-2 Certificates of compliance with income tax laws by...

  13. 26 CFR 1.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Declarations of estimated income tax by... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6016-1 Declarations of estimated income tax by corporations. (a) Requirement. For taxable years ending on or...

  14. 26 CFR 1.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Declarations of estimated income tax by... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6016-1 Declarations of estimated income tax by corporations. (a) Requirement. For taxable years ending on or after December...

  15. 26 CFR 1.533-1 - Evidence of purpose to avoid income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Evidence of purpose to avoid income tax. 1.533-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533-1 Evidence of purpose to avoid income tax. (a) In general. (1) The Commissioner's determination...

  16. 26 CFR 1.533-1 - Evidence of purpose to avoid income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Evidence of purpose to avoid income tax. 1.533-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533-1 Evidence of purpose to avoid income tax. (a) In general. (1) The Commissioner's determination...

  17. 26 CFR 1.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Declarations of estimated income tax by... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6016-1 Declarations of estimated income tax by corporations. (a) Requirement. For taxable years ending on or...

  18. 26 CFR 1.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Declarations of estimated income tax by... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6016-1 Declarations of estimated income tax by corporations. (a) Requirement. For taxable years ending on or...

  19. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  20. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  1. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  2. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6662-4 Substantial understatement of income tax. (a) In general. If any portion...

  3. 26 CFR 1.533-1 - Evidence of purpose to avoid income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Evidence of purpose to avoid income tax. 1.533-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533-1 Evidence of purpose to avoid income tax. (a) In general. (1) The Commissioner's determination...

  4. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Certificates of compliance with income tax laws... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-2 Certificates of compliance with income tax laws...

  5. 26 CFR 1.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Declarations of estimated income tax by... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6016-1 Declarations of estimated income tax by corporations. (a) Requirement. For taxable years ending on or...

  6. 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 the foreign income taxes of which are determined based on an accounting period of less than one...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... accounting period of less than one year, the term year means that accounting period. See sections...

  7. Impact of federal and state income taxes on timber income in the northeast and midwest following the 1986 Tax Reform Act

    SciTech Connect

    Siegel, W.C.; Haney, H.L.; Peters, D.M.; Bettinger, P.; Callihan, D.S.

    1996-12-31

    The purpose of this article is to illustrate the combined impact of federal and state income taxes on NIPF owners with timber sale income. It (1) reviews the federal income tax provisions that apply to NIPF landowners; (2) outlines state income tax provisions for the Northeast and Midwest states for 1994; (3) analyzes federal and state income tax liabilities for two NIPF case examples in the Northeast and Midwest; and (4) discusses the benefit of the installment sale tax planning strategy.

  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. Income and Property Taxes: An Analysis by School Districts.

    ERIC Educational Resources Information Center

    Lows, Raymond L.

    Findings of a study that determined the relationship between property taxes and individual adjusted gross income and that examined the feasibility of using these data to define an "income wealth" measure by school district are presented in this paper. Illinois Department of Revenue computer tapes for the tax years 1986-88 were analyzed; findings…

  10. 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

  11. 26 CFR 1.511-3 - Provisions generally applicable to the tax on unrelated business income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 Income... business income. (a) Assessment and collections. Since the taxes imposed by section 511 are taxes...

  12. 26 CFR 1.1561-2 - Special rules for allocating reductions of certain section 1561(a) tax-benefit items.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Special rules for allocating reductions of certain section 1561(a) tax-benefit items. 1.1561-2 Section 1.1561-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Certain Controlled Corporations § 1.1561-2...

  13. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross receipts..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts...

  14. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross receipts..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts...

  15. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Termination assessments of income tax. 1.6851-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-1 Termination assessments of income tax. (a) Authority for making—(1) In general....

  16. 26 CFR 1.597-6 - Limitation on collection of income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Limitation on collection of income tax. 1.597-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-6 Limitation on collection of income tax. (a) Limitation on collection where tax is borne by Agency. If an Institution...

  17. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Termination assessments of income tax. 1.6851-1... TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-1 Termination assessments of income tax. (a) Authority for making—(1) In general. This...

  18. 26 CFR 301.6153-1 - Installment payments of estimated income tax by individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Installment payments of estimated income tax by... Tax Place and Due Date for Payment of Tax § 301.6153-1 Installment payments of estimated income tax by individuals. For provisions relating to installment payments of estimated income tax by individuals, see §§...

  19. 26 CFR 1.597-6 - Limitation on collection of income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Limitation on collection of income tax. 1.597-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-6 Limitation on collection of income tax. (a) Limitation on collection where tax is borne by Agency. If an Institution...

  20. 26 CFR 301.6153-1 - Installment payments of estimated income tax by individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Installment payments of estimated income tax by... Tax Place and Due Date for Payment of Tax § 301.6153-1 Installment payments of estimated income tax by individuals. For provisions relating to installment payments of estimated income tax by individuals, see §§...

  1. 26 CFR 31.6302-4 - Deposit rules for withheld income taxes attributable to nonpayroll payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Deposit rules for withheld income taxes..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application...

  2. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... State individual income taxes. 31.6361-1 Section 31.6361-1 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 Administrative Provisions of Special Application...

  3. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... State individual income taxes. 31.6361-1 Section 31.6361-1 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 Administrative Provisions of Special Application...

  4. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Termination assessments of income tax. 1.6851-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-1 Termination assessments of income tax. (a) Authority for making—(1) In general....

  5. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Termination assessments of income tax. 1.6851-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-1 Termination assessments of income tax. (a) Authority for making—(1) In general....

  6. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Termination assessments of income tax. 1.6851-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-1 Termination assessments of income tax. (a) Authority for making—(1) In general....

  7. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... State individual income taxes. 31.6361-1 Section 31.6361-1 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 Administrative Provisions of Special Application...

  8. 26 CFR 1.597-6 - Limitation on collection of income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Limitation on collection of income tax. 1.597-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-6 Limitation on collection of income tax. (a) Limitation on collection where tax is borne by Agency. If an Institution...

  9. 26 CFR 31.6302-4 - Deposit rules for withheld income taxes attributable to nonpayroll payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Deposit rules for withheld income taxes..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application...

  10. 26 CFR 1.597-6 - Limitation on collection of income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Limitation on collection of income tax. 1.597-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-6 Limitation on collection of income tax. (a) Limitation on collection where tax is borne by Agency. If an Institution...

  11. 26 CFR 1.597-6 - Limitation on collection of income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Limitation on collection of income tax. 1.597-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-6 Limitation on collection of income tax. (a) Limitation on collection where tax is borne by Agency. If an Institution...

  12. 26 CFR 301.6153-1 - Installment payments of estimated income tax by individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Installment payments of estimated income tax by... Tax Place and Due Date for Payment of Tax § 301.6153-1 Installment payments of estimated income tax by individuals. For provisions relating to installment payments of estimated income tax by individuals, see §§...

  13. 26 CFR 301.6153-1 - Installment payments of estimated income tax by individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Installment payments of estimated income tax by... Tax Place and Due Date for Payment of Tax § 301.6153-1 Installment payments of estimated income tax by individuals. For provisions relating to installment payments of estimated income tax by individuals, see §§...

  14. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... State individual income taxes. 31.6361-1 Section 31.6361-1 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 Administrative Provisions of Special Application...

  15. 26 CFR 31.6302-4 - Deposit rules for withheld income taxes attributable to nonpayroll payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Deposit rules for withheld income taxes..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application...

  16. 26 CFR 31.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... State individual income taxes. 31.6361-1 Section 31.6361-1 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 Administrative Provisions of Special Application...

  17. 26 CFR 301.6153-1 - Installment payments of estimated income tax by individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Installment payments of estimated income tax by... Tax Place and Due Date for Payment of Tax § 301.6153-1 Installment payments of estimated income tax by individuals. For provisions relating to installment payments of estimated income tax by individuals, see §§...

  18. 26 CFR 31.6302-4 - Deposit rules for withheld income taxes attributable to nonpayroll payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Deposit rules for withheld income taxes..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application...

  19. 26 CFR 1.6081-3 - Automatic extension of time for filing corporation income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporation income tax returns. 1.6081-3 Section 1.6081-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extension of Time for Filing Returns § 1.6081-3 Automatic extension of time for filing corporation income tax returns. (a) In...

  20. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Reporting of State and local income tax refunds... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of State and local income tax refunds. (a) Applicability. Section 6050E and this section apply to...

  1. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Reporting of State and local income tax refunds... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6050E-1 Reporting of State and local income tax refunds. (a) Applicability. Section 6050E and this section apply to any refund officer...

  2. 26 CFR 1.6081-3 - Automatic extension of time for filing corporation income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporation income tax returns. 1.6081-3 Section 1.6081-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-3 Automatic extension of time for filing corporation income tax returns. (a)...

  3. 26 CFR 1.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... State individual income taxes. 1.6361-1 Section 1.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Provisions § 1.6361-1 Collection and administration of qualified State individual income taxes. Except as otherwise provided...

  4. 26 CFR 301.6072-1 - Time for filing income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Time for filing income tax returns. 301.6072-1....6072-1 Time for filing income tax returns. For provisions relating to time for filing income tax returns, see §§ 1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations)....

  5. 26 CFR 1.6081-4 - Automatic extension of time for filing individual income tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... individual income tax return. 1.6081-4 Section 1.6081-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-4 Automatic extension of time for filing individual income tax return. (a)...

  6. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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 corporation which has made an overpayment of estimated income tax for a taxable year beginning after December...

  7. 26 CFR 301.6072-1 - Time for filing income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Time for filing income tax returns. 301.6072-1....6072-1 Time for filing income tax returns. For provisions relating to time for filing income tax returns, see §§ 1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations)....

  8. 26 CFR 301.6315-1 - Payments of estimated income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Payments of estimated income tax. 301.6315-1... Payments of estimated income tax. The payment of any installment of the estimated income tax (see sections 6015 and 6016) shall be considered payment on account of the income tax for the taxable year for...

  9. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. (a) In general. Any corporation which has made an overpayment of estimated income tax for a taxable year beginning after...

  10. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Furnishing identifying number of income tax... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Returns Or Claims for Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income tax...

  11. 26 CFR 1.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... State individual income taxes. 1.6361-1 Section 1.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions § 1.6361-1 Collection and administration of qualified State individual income taxes. Except as...

  12. 26 CFR 1.6091-2 - Place for filing income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Place for filing income tax returns. 1.6091-2... TAX (CONTINUED) INCOME TAXES Place for Filing Returns Or Other Documents § 1.6091-2 Place for filing income tax returns. Except as provided in § 1.6091-3 (relating to certain international income...

  13. 26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Islands income taxes. 1.932-1 Section 1.932-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.932-1 Coordination of United States and Virgin Islands income taxes. (a) Scope—(1) In general....

  14. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a deferral of taxes on income in a prior year, in accordance with the plan of deferred tax...

  15. 26 CFR 1.6081-4 - Automatic extension of time for filing individual income tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... individual income tax return. 1.6081-4 Section 1.6081-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extension of Time for Filing Returns § 1.6081-4 Automatic extension of time for filing individual income tax return. (a) In general....

  16. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a deferral of taxes on income in a prior year, in accordance with the plan of deferred tax...

  17. 26 CFR 1.6081-3 - Automatic extension of time for filing corporation income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... corporation income tax returns. 1.6081-3 Section 1.6081-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-3 Automatic extension of time for filing corporation income tax returns. (a)...

  18. 26 CFR 301.6315-1 - Payments of estimated income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Payments of estimated income tax. 301.6315-1... Payments of estimated income tax. The payment of any installment of the estimated income tax (see sections 6015 and 6016) shall be considered payment on account of the income tax for the taxable year for...

  19. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Reporting of State and local income tax refunds... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of State and local income tax refunds. (a) Applicability. Section 6050E and this section apply to...

  20. 26 CFR 301.6072-1 - Time for filing income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Time for filing income tax returns. 301.6072-1....6072-1 Time for filing income tax returns. For provisions relating to time for filing income tax returns, see §§ 1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations)....

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income taxes. 1.932-1 Section 1.932-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.932-1 Coordination of United States and Virgin Islands income taxes. (a) Scope—(1) In general....

  2. 26 CFR 1.6081-3 - Automatic extension of time for filing corporation income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... corporation income tax returns. 1.6081-3 Section 1.6081-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-3 Automatic extension of time for filing corporation income tax returns. (a)...

  3. 26 CFR 1.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... State individual income taxes. 1.6361-1 Section 1.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions § 1.6361-1 Collection and administration of qualified State individual income taxes. Except as...

  4. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. (a) In general. Any corporation which has made an overpayment of estimated income tax for a taxable year beginning after...

  5. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Reporting of State and local income tax refunds... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of State and local income tax refunds. (a) Applicability. Section 6050E and this section apply to...

  6. 26 CFR 1.6081-4 - Automatic extension of time for filing individual income tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... individual income tax return. 1.6081-4 Section 1.6081-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-4 Automatic extension of time for filing individual income tax return. (a)...

  7. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. (a) In general. Any corporation which has made an overpayment of estimated income tax for a taxable year beginning after...

  8. 26 CFR 1.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... State individual income taxes. 1.6361-1 Section 1.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions § 1.6361-1 Collection and administration of qualified State individual income taxes. Except as...

  9. 26 CFR 1.6081-4 - Automatic extension of time for filing individual income tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... individual income tax return. 1.6081-4 Section 1.6081-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-4 Automatic extension of time for filing individual income tax return. (a)...

  10. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Reporting of State and local income tax refunds... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of State and local income tax refunds. (a) Applicability. Section 6050E and this section apply to...

  11. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6425-1 Adjustment of overpayment of estimated income tax by corporation. (a) In general. Any corporation which has made an overpayment of estimated income tax for a taxable year beginning after...

  12. 26 CFR 301.6072-1 - Time for filing income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Time for filing income tax returns. 301.6072-1....6072-1 Time for filing income tax returns. For provisions relating to time for filing income tax returns, see §§ 1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations)....

  13. 26 CFR 1.6361-1 - Collection and administration of qualified State individual income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... State individual income taxes. 1.6361-1 Section 1.6361-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions § 1.6361-1 Collection and administration of qualified State individual income taxes. Except as...

  14. 26 CFR 301.6072-1 - Time for filing income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Time for filing income tax returns. 301.6072-1....6072-1 Time for filing income tax returns. For provisions relating to time for filing income tax returns, see §§ 1.6072-1 to 1.6072-4, inclusive, of this chapter (Income Tax Regulations)....

  15. 26 CFR 1.6081-3 - Automatic extension of time for filing corporation income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... corporation income tax returns. 1.6081-3 Section 1.6081-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-3 Automatic extension of time for filing corporation income tax returns. (a)...

  16. 26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Islands income taxes. 1.932-1 Section 1.932-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.932-1 Coordination of United States and Virgin Islands income taxes. (a) Scope—(1) In general....

  17. 26 CFR 301.6315-1 - Payments of estimated income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Payments of estimated income tax. 301.6315-1... Payments of estimated income tax. The payment of any installment of the estimated income tax (see sections 6015 and 6016) shall be considered payment on account of the income tax for the taxable year for...

  18. 26 CFR 301.6315-1 - Payments of estimated income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Payments of estimated income tax. 301.6315-1... Payments of estimated income tax. The payment of any installment of the estimated income tax (see sections 6015 and 6016) shall be considered payment on account of the income tax for the taxable year for...

  19. 26 CFR 1.6081-4 - Automatic extension of time for filing individual income tax return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... individual income tax return. 1.6081-4 Section 1.6081-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-4 Automatic extension of time for filing individual income tax return. (a)...

  20. 18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes-Credit, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Provision for deferred income taxes-Credit, operating income. 367.4111 Section 367.4111 Conservation of... Company Operating Income § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating income. This account must include the amounts of those allocations of deferred taxes and deferrals...

  1. 18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes-Credit, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Provision for deferred income taxes-Credit, operating income. 367.4111 Section 367.4111 Conservation of... Company Operating Income § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating income. This account must include the amounts of those allocations of deferred taxes and deferrals...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  7. 41 CFR 301-11.637 - Are income taxes to be withheld from the ITRA?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false Are income taxes to be... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter Agency Responsibilities § 301-11.637 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal...

  8. 41 CFR 301-11.537 - Are income taxes to be withheld from the ITRA?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false Are income taxes to be... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Agency Responsibilities § 301-11.537 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which...

  10. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  11. 41 CFR 301-11.637 - Are income taxes to be withheld from the ITRA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Are income taxes to be... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter Agency Responsibilities § 301-11.637 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal...

  12. 41 CFR 301-11.501 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What is the Income Tax... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 General § 301-11.501 What is the Income Tax Reimbursement Allowance (ITRA)? The ITRA is an allowance designed to reimburse...

  13. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What is the Income Tax... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter General § 301-11.601 What is the Income Tax Reimbursement Allowance (ITRA)? The ITRA is an allowance designed to...

  14. 41 CFR 301-11.537 - Are income taxes to be withheld from the ITRA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false Are income taxes to be... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Agency Responsibilities § 301-11.537 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal...

  15. 22 CFR 92.75 - Services in connection with income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Services in connection with income tax returns... RELATED SERVICES Miscellaneous Notarial Services § 92.75 Services in connection with income tax returns..., or insular income tax returns. Officers should not give advice on the preparation of tax returns....

  16. 26 CFR 1.6091-2 - Place for filing income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Place for filing income tax returns. 1.6091-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Place for Filing Returns Or Other Documents § 1.6091-2 Place for filing income tax returns. Except as provided in § 1.6091-3 (relating to certain...

  17. 41 CFR 301-11.501 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What is the Income Tax... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 General § 301-11.501 What is the Income Tax Reimbursement Allowance (ITRA)? The ITRA is an allowance designed to reimburse...

  18. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  19. 22 CFR 92.75 - Services in connection with income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Services in connection with income tax returns... RELATED SERVICES Miscellaneous Notarial Services § 92.75 Services in connection with income tax returns..., or insular income tax returns. Officers should not give advice on the preparation of tax returns....

  20. 41 CFR 301-11.501 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What is the Income Tax... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 General § 301-11.501 What is the Income Tax Reimbursement Allowance (ITRA)? The ITRA is an allowance designed to reimburse...

  1. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  2. 41 CFR 301-11.501 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true What is the Income Tax... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 General § 301-11.501 What is the Income Tax Reimbursement Allowance (ITRA)? The ITRA is an allowance designed to reimburse...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What is the Income Tax... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter General § 301-11.601 What is the Income Tax Reimbursement Allowance (ITRA)? The ITRA is an allowance designed to...

  4. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which...

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What is the Income Tax... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter General § 301-11.601 What is the Income Tax Reimbursement Allowance (ITRA)? The ITRA is an allowance designed to...

  6. 41 CFR 301-11.537 - Are income taxes to be withheld from the ITRA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false Are income taxes to be... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Agency Responsibilities § 301-11.537 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal...

  7. 26 CFR 1.6091-2 - Place for filing income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Place for filing income tax returns. 1.6091-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Place for Filing Returns Or Other Documents § 1.6091-2 Place for filing income tax returns. Except as provided in § 1.6091-3 (relating to certain...

  8. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  9. 41 CFR 301-11.637 - Are income taxes to be withheld from the ITRA?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false Are income taxes to be... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter Agency Responsibilities § 301-11.637 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal...

  10. 41 CFR 301-11.537 - Are income taxes to be withheld from the ITRA?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false Are income taxes to be... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Agency Responsibilities § 301-11.537 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal...

  11. 41 CFR 301-11.637 - Are income taxes to be withheld from the ITRA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false Are income taxes to be... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter Agency Responsibilities § 301-11.637 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal...

  12. 22 CFR 92.75 - Services in connection with income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Services in connection with income tax returns... RELATED SERVICES Miscellaneous Notarial Services § 92.75 Services in connection with income tax returns..., or insular income tax returns. Officers should not give advice on the preparation of tax returns....

  13. 26 CFR 1.6091-2 - Place for filing income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Place for filing income tax returns. 1.6091-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Place for Filing Returns Or Other Documents § 1.6091-2 Place for filing income tax returns. Except as provided in § 1.6091-3 (relating to certain...

  14. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  15. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which...

  16. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which...

  17. 41 CFR 301-11.537 - Are income taxes to be withheld from the ITRA?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true Are income taxes to be... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Agency Responsibilities § 301-11.537 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal...

  18. 22 CFR 92.75 - Services in connection with income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Services in connection with income tax returns... RELATED SERVICES Miscellaneous Notarial Services § 92.75 Services in connection with income tax returns..., or insular income tax returns. Officers should not give advice on the preparation of tax returns....

  19. 22 CFR 92.75 - Services in connection with income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Services in connection with income tax returns... RELATED SERVICES Miscellaneous Notarial Services § 92.75 Services in connection with income tax returns..., or insular income tax returns. Officers should not give advice on the preparation of tax returns....

  20. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  1. 26 CFR 1.6091-2 - Place for filing income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Place for filing income tax returns. 1.6091-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Place for Filing Returns Or Other Documents § 1.6091-2 Place for filing income tax returns. Except as provided in § 1.6091-3 (relating to certain...

  2. 41 CFR 301-11.637 - Are income taxes to be withheld from the ITRA?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true Are income taxes to be... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter Agency Responsibilities § 301-11.637 Are income taxes to be withheld from the ITRA? Yes, as determined by your internal...

  3. 41 CFR 301-11.501 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What is the Income Tax... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 General § 301-11.501 What is the Income Tax Reimbursement Allowance (ITRA)? The ITRA is an allowance designed to reimburse...

  4. 26 CFR 301.6315-1 - Payments of estimated income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Payments of estimated income tax. 301.6315-1... Payments of estimated income tax. The payment of any installment of the estimated income tax (see sections... the estimate is made. The aggregate amount of the payments of estimated tax should be entered upon...

  5. 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…

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

    ERIC Educational Resources Information Center

    Lim, Younghee

    2008-01-01

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

  7. 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…

  8. ACRS elections can minimize taxes on oil and gas income

    SciTech Connect

    Bandy, D.

    1983-06-01

    The Accelerated Cost Recovery System (ACRS) is composed of elections which make either increases or decreases on oil and gas income possible. Current taxes can be elected to be reduced, but future taxes will be increased as a result of that decision. The various decisions that can be made on ACRS elections and the impact they will make on taxes are discussed, using an after-tax rate of return and showing the before- and after-tax returns when possible. Pertinent areas of discussion include full investment credit vs. full basis; equipment trade-in considerations; factors to be considered in the disposition of real estate; and the impact of alternative minimum tax on ACRS elections. 3 tables.

  9. 26 CFR 1.6011-8 - Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Requirement of income tax return for taxpayers... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6011-8 Requirement of income tax return for taxpayers who claim...

  10. 29 CFR 102.168 - Federal income tax refund offset; purpose and scope.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 2 2011-07-01 2011-07-01 false Federal income tax refund offset; purpose and scope. 102... REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.168 Federal income... that will be followed in order to implement the Federal income tax refund offset procedures set...

  11. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a) Where... periods in which they enter into the determination of pretax accounting income, the income tax effects...

  12. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Furnishing identifying number of income tax... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Returns Or Claims for Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income...

  13. 47 CFR 32.7230 - Operating state and local income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating state and local income taxes. 32.7230....7230 Operating state and local income taxes. (a) This account shall be charged and Account 4070, Income Taxes—Accrued, shall be credited for the amount of state and local income taxes for the current...

  14. 29 CFR 102.168 - Federal income tax refund offset; purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 2 2010-07-01 2010-07-01 false Federal income tax refund offset; purpose and scope. 102... REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.168 Federal income... that will be followed in order to implement the Federal income tax refund offset procedures set...

  15. 47 CFR 32.7230 - Operating state and local income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating state and local income taxes. 32.7230....7230 Operating state and local income taxes. (a) This account shall be charged and Account 4070, Income Taxes—Accrued, shall be credited for the amount of state and local income taxes for the current...

  16. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a) Where... periods in which they enter into the determination of pretax accounting income, the income tax effects...

  17. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Furnishing identifying number of income tax... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Returns Or Claims for Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income...

  18. 47 CFR 32.7230 - Operating state and local income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating state and local income taxes. 32.7230....7230 Operating state and local income taxes. (a) This account shall be charged and Account 4070, Income Taxes—Accrued, shall be credited for the amount of state and local income taxes for the current...

  19. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Furnishing identifying number of income tax... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Returns Or Claims for Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income...

  20. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a) Where... periods in which they enter into the determination of pretax accounting income, the income tax effects...

  1. 29 CFR 102.168 - Federal income tax refund offset; purpose and scope.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 2 2013-07-01 2013-07-01 false Federal income tax refund offset; purpose and scope. 102... REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.168 Federal income... that will be followed in order to implement the Federal income tax refund offset procedures set...

  2. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Furnishing identifying number of income tax... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Returns Or Claims for Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income...

  3. 47 CFR 32.7230 - Operating state and local income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating state and local income taxes. 32.7230....7230 Operating state and local income taxes. (a) This account shall be charged and Account 4070, Income Taxes—Accrued, shall be credited for the amount of state and local income taxes for the current...

  4. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a) Where... periods in which they enter into the determination of pretax accounting income, the income tax effects...

  5. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a) Where... periods in which they enter into the determination of pretax accounting income, the income tax effects...

  6. 29 CFR 102.168 - Federal income tax refund offset; purpose and scope.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 2 2012-07-01 2012-07-01 false Federal income tax refund offset; purpose and scope. 102... REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.168 Federal income... that will be followed in order to implement the Federal income tax refund offset procedures set...

  7. 47 CFR 32.7230 - Operating state and local income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating state and local income taxes. 32.7230....7230 Operating state and local income taxes. (a) This account shall be charged and Account 4070, Income Taxes—Accrued, shall be credited for the amount of state and local income taxes for the current...

  8. 29 CFR 102.168 - Federal income tax refund offset; purpose and scope.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 2 2014-07-01 2014-07-01 false Federal income tax refund offset; purpose and scope. 102... REGULATIONS, SERIES 8 Debt Collection Procedures By Federal Income Tax Refund Offset § 102.168 Federal income... that will be followed in order to implement the Federal income tax refund offset procedures set...

  9. 20 CFR 418.1215 - What is a significant reduction in your income?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is a significant reduction in your income? 418.1215 Section 418.1215 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax...

  10. 20 CFR 418.1220 - What is not a significant reduction in your income?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What is not a significant reduction in your income? 418.1220 Section 418.1220 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax...

  11. 20 CFR 418.1220 - What is not a significant reduction in your income?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is not a significant reduction in your income? 418.1220 Section 418.1220 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax...

  12. 20 CFR 418.1215 - What is a significant reduction in your income?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What is a significant reduction in your income? 418.1215 Section 418.1215 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax...

  13. 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,...

  14. 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,...

  15. 26 CFR 31.3306(c)(10)-1 - Services in the employ of certain organizations exempt from income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exempt from income tax. 31.3306(c)(10)-1 Section 31.3306(c)(10)-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 Federal Unemployment Tax Act (Chapter 23,...

  16. 26 CFR 31.3306(c)(10)-1 - Services in the employ of certain organizations exempt from income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... exempt from income tax. 31.3306(c)(10)-1 Section 31.3306(c)(10)-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 Federal Unemployment Tax Act (Chapter 23,...

  17. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... deferred income taxes. (a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... deferred income taxes. (a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income...

  19. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... deferred income taxes. (a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income...

  20. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... deferred income taxes. (a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income...

  1. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... deferred income taxes. (a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income...

  2. 26 CFR 53.4942(a)-1 - Taxes for failure to distribute income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Distribute Income § 53.4942(a)-1 Taxes for failure to distribute income. (a) Imposition of tax—(1) Initial... tax. In any case in which an initial excise tax is imposed by section 4942(a) on the undistributed... (a) and the taxable period ends. Thus, under these facts, an initial excise tax of $6,000 (15...

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

    ERIC Educational Resources Information Center

    Koonce, Joan; Scarrow, Andrea; Palmer, Lance

    2016-01-01

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

  4. 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

    ... proposed rulemaking (REG-100194-10) was published in the Federal Register (75 FR 75439) on December 3, 2010... 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...

  5. 41 CFR 302-17.14 - Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... tables used for calculating the relocation income tax (RIT) allowances? 302-17.14 Section 302-17.14... MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX (RIT) ALLOWANCE § 302-17.14 Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances? The annual tax tables for...

  6. 41 CFR 302-17.14 - Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... tables used for calculating the relocation income tax (RIT) allowances? 302-17.14 Section 302-17.14... MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX (RIT) ALLOWANCE § 302-17.14 Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances? The annual tax tables for...

  7. 41 CFR 302-17.14 - Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... tables used for calculating the relocation income tax (RIT) allowances? 302-17.14 Section 302-17.14... MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX (RIT) ALLOWANCE § 302-17.14 Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances? The annual tax tables for...

  8. 41 CFR 302-17.14 - Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... tables used for calculating the relocation income tax (RIT) allowances? 302-17.14 Section 302-17.14... MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX (RIT) ALLOWANCE § 302-17.14 Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances? The annual tax tables for...

  9. 41 CFR 302-17.14 - Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... tables used for calculating the relocation income tax (RIT) allowances? 302-17.14 Section 302-17.14... MISCELLANEOUS ALLOWANCES 17-RELOCATION INCOME TAX (RIT) ALLOWANCE § 302-17.14 Where can I find the tax tables used for calculating the relocation income tax (RIT) allowances? The annual tax tables for...

  10. 76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-31

    ... 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Coordination with income tax treaties. 301.7701... Coordination with income tax treaties. (a) Consistency requirement—(1) Application. The application of this... nonresident of the United States) so as to reduce the individual's United States income tax liability...

  12. 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 301.6316-5, inclusive, that portion of the income tax which is attributable to amounts received by...

  13. 26 CFR 301.6074-1 - Time for filing declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income tax by corporations. 301.6074-1 Section 301.6074-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6074-1 Time for filing declarations of estimated income tax by corporations. For provisions relating to time for filing declarations of estimated income tax by...

  14. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  15. 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...

  16. 75 FR 10864 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-09

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The...) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be held...

  17. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-13

    ... 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...

  18. 75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... 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...

  19. 26 CFR 301.6073-1 - Time for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income tax by individuals. 301.6073-1 Section 301.6073-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6073-1 Time for filing declarations of estimated income tax by individuals. For provisions relating to time for filing declarations of estimated income tax by...

  20. 76 FR 2196 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-12

    ... 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... between the two governments of revenue derived from collections of the income taxes imposed for any... this chapter (Income Tax Regulations) and has (or in the case of a joint return, such individual and... jurisdiction with which the individual is required to file his income tax return under paragraph (b) of §...

  2. 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

    ... 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...

  3. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... meeting of the Taxpayer Advocacy Panel Volunteer ] Income Tax Issue Committee will be conducted. The...) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be held...

  4. 26 CFR 301.6073-1 - Time for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income tax by individuals. 301.6073-1 Section 301.6073-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6073-1 Time for filing declarations of estimated income tax by individuals. For provisions relating to time for filing declarations of estimated income tax by...

  5. 76 FR 30539 - Historic Preservation Certifications for Federal Income Tax Incentives

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-26

    ... Federal income tax deduction for the donation of interests in qualified real property for conservation... structures'' or ``certified rehabilitations'' for Federal income tax incentives. (3) This rule does not alter... form of Federal income tax incentives. A takings implication assessment is not required....

  6. 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

    ... 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.... (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project...

  7. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

    ... 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...

  8. 76 FR 10942 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-28

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

  9. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Objective Classification-Income Taxes for... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of...

  10. 26 CFR 301.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Declarations of estimated income tax by... Returns and Records § 301.6016-1 Declarations of estimated income tax by corporations. For provisions concerning the requirement of declarations of estimated income tax by corporations, see §§ 1.6016-1 to...

  11. 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...

  12. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax deferrals resulting from adoption of the principle of comprehensive inter-period income tax allocation described...

  13. 17 CFR 229.915 - (Item 915) Federal income tax consequences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false (Item 915) Federal income tax...) Federal income tax consequences. (a) Provide a brief, clear and understandable summary of the material Federal income tax consequences of the roll-up transaction and an investment in the successor. Where a...

  14. 75 FR 39332 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The.... (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be...

  15. 76 FR 17996 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-31

    ... 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... Advocacy Panel Volunteer Income Tax Assistance Project Committee will be held Wednesday, May 18, 2011...

  16. 75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-12

    ... Internal Revenue Service Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be conducted. The... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax...

  17. 26 CFR 301.6015-1 - Declaration of estimated income tax by individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Declaration of estimated income tax by... Returns and Records § 301.6015-1 Declaration of estimated income tax by individuals. For provisions relating to requirements of declarations of estimated income tax by individuals, see §§ 1.6015...

  18. 17 CFR 229.915 - (Item 915) Federal income tax consequences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false (Item 915) Federal income tax...) Federal income tax consequences. (a) Provide a brief, clear and understandable summary of the material Federal income tax consequences of the roll-up transaction and an investment in the successor. Where a...

  19. 75 FR 47348 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The.... (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be...

  20. 76 FR 32021 - Open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-02

    ... 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...

  1. 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 include the balance of income tax expense (Federal, state, and local) that has been deferred to later... included in the determination of book income or for the tax effect of nonoperating expenses...

  2. 76 FR 6189 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... 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...

  3. 76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-20

    ... 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...

  4. 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...

  5. 26 CFR 301.6316-1 - Payment of income tax in foreign currency.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 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 301.6316-5, inclusive, that portion of the income tax which is attributable to amounts received by...

  6. 76 FR 37199 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... 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 33895 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The...) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be held...

  8. 26 CFR 301.6074-1 - Time for filing declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income tax by corporations. 301.6074-1 Section 301.6074-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6074-1 Time for filing declarations of estimated income tax by corporations. For provisions relating to time for filing declarations of estimated income tax by...

  9. 76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-20

    ... 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...

  10. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ... 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...

  11. 75 FR 47349 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ... 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.... (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project...

  12. 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

    ... 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...

  13. 26 CFR 301.6015-1 - Declaration of estimated income tax by individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Declaration of estimated income tax by... Returns and Records § 301.6015-1 Declaration of estimated income tax by individuals. For provisions relating to requirements of declarations of estimated income tax by individuals, see §§ 1.6015...

  14. 75 FR 39333 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ... 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...

  15. 26 CFR 301.7654-1 - Coordination of U.S. and Guam individual income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... between the two governments of revenue derived from collections of the income taxes imposed for any... this chapter (Income Tax Regulations) and has (or in the case of a joint return, such individual and... jurisdiction with which the individual is required to file his income tax return under paragraph (b) of §...

  16. 75 FR 55406 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The.... (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be...

  17. 26 CFR 301.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Declarations of estimated income tax by... Returns and Records § 301.6016-1 Declarations of estimated income tax by corporations. For provisions concerning the requirement of declarations of estimated income tax by corporations, see §§ 1.6016-1 to...

  18. 76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-02

    ... 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...

  19. 76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-12

    ... 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...

  20. 75 FR 62631 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-12

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The.... (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be...

  1. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Objective Classification-Income Taxes for... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of...

  2. 75 FR 62632 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-12

    ... 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...

  3. 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

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The.... (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be...

  4. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net noncurrent deferred operating income taxes... 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...

  5. 76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... 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...

  6. 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...

  7. 76 FR 37197 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... 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...

  8. 76 FR 45004 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ... 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, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 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. 75 FR 55406 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

    ... 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...

  11. 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... meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The...) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be held...

  12. 26 CFR 301.6015-1 - Declaration of estimated income tax by individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Declaration of estimated income tax by... Returns and Records § 301.6015-1 Declaration of estimated income tax by individuals. For provisions relating to requirements of declarations of estimated income tax by individuals, see §§ 1.6015...

  13. 26 CFR 301.7654-1 - Coordination of U.S. and Guam individual income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... between the two governments of revenue derived from collections of the income taxes imposed for any... this chapter (Income Tax Regulations) and has (or in the case of a joint return, such individual and... jurisdiction with which the individual is required to file his income tax return under paragraph (b) of §...

  14. 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 include the balance of income tax expense (Federal, state, and local) that has been deferred to later... included in the determination of book income or for the tax effect of nonoperating expenses...

  15. 26 CFR 301.6073-1 - Time for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income tax by individuals. 301.6073-1 Section 301.6073-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6073-1 Time for filing declarations of estimated income tax by individuals. For provisions relating to time for filing declarations of estimated income tax by...

  16. 26 CFR 301.7701(b)-7 - Coordination with income tax treaties.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Coordination with income tax treaties. 301.7701... Coordination with income tax treaties. (a) Consistency requirement—(1) Application. The application of this... nonresident of the United States) so as to reduce the individual's United States income tax liability...

  17. 26 CFR 301.6015-1 - Declaration of estimated income tax by individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Declaration of estimated income tax by... Returns and Records § 301.6015-1 Declaration of estimated income tax by individuals. For provisions relating to requirements of declarations of estimated income tax by individuals, see §§ 1.6015...

  18. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  19. 26 CFR 301.6074-1 - Time for filing declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income tax by corporations. 301.6074-1 Section 301.6074-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6074-1 Time for filing declarations of estimated income tax by corporations. For provisions relating to time for filing declarations of estimated income tax by...

  20. 26 CFR 301.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Declarations of estimated income tax by... Returns and Records § 301.6016-1 Declarations of estimated income tax by corporations. For provisions concerning the requirement of declarations of estimated income tax by corporations, see §§ 1.6016-1 to...

  1. 26 CFR 301.6015-1 - Declaration of estimated income tax by individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Declaration of estimated income tax by... Returns and Records § 301.6015-1 Declaration of estimated income tax by individuals. For provisions relating to requirements of declarations of estimated income tax by individuals, see §§ 1.6015...

  2. 45 CFR 303.102 - Collection of overdue support by State income tax refund offset.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 2 2012-10-01 2012-10-01 false Collection of overdue support by State income tax... support by State income tax refund offset. (a) Overdue support qualifying for offset. Overdue support qualifies for State income tax refund offset if: (1) There has been an assignment of the support...

  3. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net noncurrent deferred operating income taxes... 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...

  4. 17 CFR 229.915 - (Item 915) Federal income tax consequences.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false (Item 915) Federal income tax...) Federal income tax consequences. (a) Provide a brief, clear and understandable summary of the material Federal income tax consequences of the roll-up transaction and an investment in the successor. Where a...

  5. 26 CFR 301.7654-1 - Coordination of U.S. and Guam individual income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... between the two governments of revenue derived from collections of the income taxes imposed for any... this chapter (Income Tax Regulations) and has (or in the case of a joint return, such individual and... jurisdiction with which the individual is required to file his income tax return under paragraph (b) of §...

  6. 26 CFR 301.6073-1 - Time for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income tax by individuals. 301.6073-1 Section 301.6073-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6073-1 Time for filing declarations of estimated income tax by individuals. For provisions relating to time for filing declarations of estimated income tax by...

  7. 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... 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...

  8. 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 include the balance of income tax expense (Federal, state, and local) that has been deferred to later... included in the determination of book income or for the tax effect of nonoperating expenses...

  9. 26 CFR 301.7701(b)-7 - Coordination with income tax treaties.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Coordination with income tax treaties. 301.7701... Coordination with income tax treaties. (a) Consistency requirement—(1) Application. The application of this... nonresident of the United States) so as to reduce the individual's United States income tax liability...

  10. 26 CFR 301.6316-1 - Payment of income tax in foreign currency.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 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 301.6316-5, inclusive, that portion of the income tax which is attributable to amounts received by...

  11. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net noncurrent deferred operating income taxes... 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...

  12. 17 CFR 229.915 - (Item 915) Federal income tax consequences.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false (Item 915) Federal income tax...) Federal income tax consequences. (a) Provide a brief, clear and understandable summary of the material Federal income tax consequences of the roll-up transaction and an investment in the successor. Where a...

  13. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Objective Classification-Income Taxes for... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Objective Classification-Income Taxes for... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of...

  15. 26 CFR 301.6402-3T - Special rules applicable to income tax (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Special rules applicable to income tax... Refunds Procedure in General § 301.6402-3T Special rules applicable to income tax (temporary). (a) through... individual or foreign corporation, the appropriate income tax return on which the claim for refund or...

  16. 26 CFR 301.7701(b)-7 - Coordination with income tax treaties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Coordination with income tax treaties. 301.7701... Coordination with income tax treaties. (a) Consistency requirement—(1) Application. The application of this... nonresident of the United States) so as to reduce the individual's United States income tax liability...

  17. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax deferrals resulting from adoption of the principle of comprehensive inter-period income tax allocation described...

  18. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Objective Classification-Income Taxes for... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 15 Objective Classification—Income Taxes for Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of...

  19. 17 CFR 229.915 - (Item 915) Federal income tax consequences.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false (Item 915) Federal income tax...) Federal income tax consequences. (a) Provide a brief, clear and understandable summary of the material Federal income tax consequences of the roll-up transaction and an investment in the successor. Where a...

  20. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax deferrals resulting from adoption of the principle of comprehensive inter-period income tax allocation described...

  1. 26 CFR 301.6074-1 - Time for filing declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income tax by corporations. 301.6074-1 Section 301.6074-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6074-1 Time for filing declarations of estimated income tax by corporations. For provisions relating to time for filing declarations of estimated income tax by...

  2. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax deferrals resulting from adoption of the principle of comprehensive inter-period income tax allocation described...

  3. 26 CFR 301.6073-1 - Time for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income tax by individuals. 301.6073-1 Section 301.6073-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6073-1 Time for filing declarations of estimated income tax by individuals. For provisions relating to time for filing declarations of estimated income tax by...

  4. 26 CFR 301.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Declarations of estimated income tax by... Returns and Records § 301.6016-1 Declarations of estimated income tax by corporations. For provisions concerning the requirement of declarations of estimated income tax by corporations, see §§ 1.6016-1 to...

  5. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net noncurrent deferred operating income taxes... 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...

  6. 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... 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...

  7. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... between the two governments of revenue derived from collections of the income taxes imposed for any... this chapter (Income Tax Regulations) and has (or in the case of a joint return, such individual and... jurisdiction with which the individual is required to file his income tax return under paragraph (b) of §...

  9. 45 CFR 303.102 - Collection of overdue support by State income tax refund offset.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 2 2013-10-01 2012-10-01 true Collection of overdue support by State income tax... support by State income tax refund offset. (a) Overdue support qualifying for offset. Overdue support qualifies for State income tax refund offset if: (1) There has been an assignment of the support...

  10. 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 include the balance of income tax expense (Federal, state, and local) that has been deferred to later... included in the determination of book income or for the tax effect of nonoperating expenses...

  11. 26 CFR 301.6074-1 - Time for filing declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income tax by corporations. 301.6074-1 Section 301.6074-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6074-1 Time for filing declarations of estimated income tax by corporations. For provisions relating to time for filing declarations of estimated income tax by...

  12. 26 CFR 301.6316-1 - Payment of income tax in foreign currency.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 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 301.6316-5, inclusive, that portion of the income tax which is attributable to amounts received by...

  13. 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... 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...

  14. 26 CFR 301.6316-1 - Payment of income tax in foreign currency.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 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 301.6316-5, inclusive, that portion of the income tax which is attributable to amounts received by...

  15. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  16. 26 CFR 301.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Declarations of estimated income tax by... Returns and Records § 301.6016-1 Declarations of estimated income tax by corporations. For provisions concerning the requirement of declarations of estimated income tax by corporations, see §§ 1.6016-1 to...

  17. 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…

  18. 78 FR 6781 - Net Investment Income Tax; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-31

    ... (77 FR 72612). The proposed regulations provide guidance under section 1411 of the Internal Revenue... of public hearing (REG-130507-11), that was the subject of FR Doc. 2012-29238, is corrected as... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK44 Net Investment Income Tax; Correction AGENCY:...

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

    ERIC Educational Resources Information Center

    Young, Donna, Ed.

    This instructor's manual accompanies a student workbook for a course in basic income tax return preparation. An introductory section contains a course schedule and lists of technical publications, textbooks, other resource materials necessary to the teaching of the course, forms required for student use during instruction, and transparencies.…

  1. 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…

  2. 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…

  3. 77 FR 72611 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-05

    ... section 1411(a)(1) and (a)(2). The tax does not apply to a nonresident alien or to a trust all of the... alien. The proposed regulations provide that the term individual for purposes of section 1411 is any natural person, except for natural persons who are nonresident aliens. Therefore, section 1411 applies...

  4. 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…

  5. 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,…

  6. 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;…

  7. 26 CFR 31.6001-5 - Additional records in connection with collection of income tax at source on wages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... collection of income tax at source on wages. 31.6001-5 Section 31.6001-5 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 Administrative Provisions of Special Application...

  8. 26 CFR 31.6302-1 - Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Insurance Contributions Act (FICA) and withheld income taxes. 31.6302-1 Section 31.6302-1 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 Administrative Provisions...

  9. 26 CFR 31.6001-5 - Additional records in connection with collection of income tax at source on wages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... collection of income tax at source on wages. 31.6001-5 Section 31.6001-5 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 Administrative Provisions of Special Application...

  10. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Mortgage Investment Conduit (REMIC) income tax return. 1.6081-7 Section 1.6081-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  11. 26 CFR 1.6074-1 - Time and place for filing declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... estimated income tax by corporations. 1.6074-1 Section 1.6074-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Time for Filing Returns and Other Documents § 1.6074-1 Time and place for filing declarations of estimated income tax...

  12. 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... the income tax consequences if I use a relocation services company? You may incur income taxes on... receive a relocation income tax (RIT) allowance if your agency determines that such expenses are...

  13. 26 CFR 1.6074-1 - Time and place for filing declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... estimated income tax by corporations. 1.6074-1 Section 1.6074-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Time for Filing Returns and Other Documents § 1.6074-1 Time and place for filing declarations of estimated income tax...

  14. 41 CFR 302-12.10 - What are the income tax consequences if I use a relocation services company?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true What are the income tax... the income tax consequences if I use a relocation services company? You may incur income taxes on... receive a relocation income tax (RIT) allowance if your agency determines that such expenses are...

  15. 26 CFR 1.6074-1 - Time and place for filing declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... estimated income tax by corporations. 1.6074-1 Section 1.6074-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Time for Filing Returns and Other Documents § 1.6074-1 Time and place for filing declarations of estimated income tax...

  16. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Mortgage Investment Conduit (REMIC) income tax return. 1.6081-7 Section 1.6081-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  17. 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

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Coordination of individual income taxes with... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.935-1 Coordination of individual income taxes with Guam and the...

  18. 41 CFR 302-12.10 - What are the income tax consequences if I use a relocation services company?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What are the income tax... the income tax consequences if I use a relocation services company? You may incur income taxes on... receive a relocation income tax (RIT) allowance if your agency determines that such expenses are...

  19. 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

    ... trust income tax return. 1.6081-6 Section 1.6081-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-6 Automatic extension of time to file estate or trust income tax return. (a)...

  20. 26 CFR 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Treatment of excess deferred income tax reserve... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... income tax reserve upon disposition of deregulated public utility property. (a) Scope—(1) In...

  1. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Mortgage Investment Conduit (REMIC) income tax return. 1.6081-7 Section 1.6081-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  2. 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

    ... trust income tax return. 1.6081-6 Section 1.6081-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-6 Automatic extension of time to file estate or trust income tax return. (a)...

  3. 41 CFR 302-12.10 - What are the income tax consequences if I use a relocation services company?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What are the income tax... the income tax consequences if I use a relocation services company? You may incur income taxes on... receive a relocation income tax (RIT) allowance if your agency determines that such expenses are...

  4. 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... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing...

  5. 26 CFR 1.669(c)-2A - Computation of the beneficiary's income and tax for a prior taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Computation of the beneficiary's income and tax... the beneficiary's income and tax for a prior taxable year. (a) Basis for computation. (1)...

  6. 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

    ... Department and the IRS published in the Federal Register (75 FR 9141) on March 1, 2010, a notice of proposed... cross-referenced temporary regulations (TD 9480) published in the Federal Register (75 FR 9101) on the... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI67 Reduced 2009 Estimated Income Tax Payments...

  7. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Avoidance of tax credit reduction. 606.23... Tax Credit Reduction § 606.23 Avoidance of tax credit reduction. (a) Applicability. Subsection (g) of... receipts and benefit outlays under the law in effect for the year for which avoidance is requested, as...

  8. 12 CFR 7.1008 - Preparing income tax returns for customers or public.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Preparing income tax returns for customers or... BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers or public. A national bank may assist its customers in preparing their tax returns, either gratuitously...

  9. 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... BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers or public. A national bank may assist its customers in preparing their tax returns, either gratuitously...

  10. 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... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships... and additions to the tax, additional amounts and assessable penalties allowed by chapter 68 of...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Certain income tax returns of corporations. 301... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships... and additions to the tax, additional amounts and assessable penalties allowed by chapter 68 of...

  12. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Certain income tax returns of corporations. 301... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships... and additions to the tax, additional amounts and assessable penalties allowed by chapter 68 of...

  13. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Certain income tax returns of corporations. 301... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships... and additions to the tax, additional amounts and assessable penalties allowed by chapter 68 of...

  14. 12 CFR 7.1008 - Preparing income tax returns for customers or public.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Preparing income tax returns for customers or... BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers or public. A national bank may assist its customers in preparing their tax returns, either gratuitously...

  15. 12 CFR 7.1008 - Preparing income tax returns for customers or public.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Preparing income tax returns for customers or... BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers or public. A national bank may assist its customers in preparing their tax returns, either gratuitously...

  16. 12 CFR 7.1008 - Preparing income tax returns for customers or public.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Preparing income tax returns for customers or... BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers or public. A national bank may assist its customers in preparing their tax returns, either gratuitously...

  17. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Certain income tax returns of corporations. 301... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships... and additions to the tax, additional amounts and assessable penalties allowed by chapter 68 of...

  18. 47 CFR 32.4110 - Net current 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 § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which...

  19. 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)...

  20. 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)...

  1. 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…

  2. 26 CFR 31.3502-1 - Nondeductibility of taxes in computing taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 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,...

  3. 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,...

  4. 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

    ... Internal Revenue Service Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates... information collection requirements related to income, excise, and estate and gift taxes; effective dates and other issues arising under the employee benefit provisions of the tax reform act of 1984. DATES:...

  5. 26 CFR 1.533-1 - Evidence of purpose to avoid income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (15 U.S.C. ch. 14B) and the regulations thereunder (13 CFR part 107) will generally be considered to... TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533... shareholders is subject to disproof by competent evidence. Section 533(a) provides that the fact that...

  6. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investment Income § 53.4940... section 4940(c) and paragraph (c) of this section) of a tax-exempt private foundation (as defined in... the foundation is required to file under section 6033 for the taxable year and will be paid...

  7. 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

    ... regulations (TD 9518) that were published in the Federal Register on Wednesday, March 30, 2011 (76 FR 17521... Publication Accordingly, the publication of the final regulations (TD 9518) which were the subject of FR Doc... Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue Service...

  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

    ... published in the Federal Register on Friday, December 3, 2010 (75 FR 75439). The proposed regulations... Publication Accordingly, the notice of proposed rulemaking which was the subject of FR Doc. 2010-30500 is... File Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue...

  9. 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)....

  10. 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

    ... Federal Register (75 FR 60309-01). This document also provides a notice of a public hearing on these... File Individual Income Tax Returns Using Magnetic Media AGENCY: Internal Revenue Service (IRS... calendar year, to file individual income tax returns using magnetic media pursuant to section 6011(e)(3)...

  11. 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)....

  12. 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

    ... any other purpose under any other provision of law. (b) Magnetic media filing requirement. Except as... 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....

  13. 47 CFR 32.7250 - Provision for deferred operating income taxes-net.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Provision for deferred operating income taxes... Accounts § 32.7250 Provision for deferred operating income taxes—net. (a) This account shall be charged or credited, as appropriate, with contra entries recorded to the following accounts for income tax...

  14. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Special rules applicable to income tax. 301... Procedure in General § 301.6402-3 Special rules applicable to income tax. (a) In the case of a claim for credit or refund filed after June 30, 1976— (1) In general, in the case of an overpayment of income...

  15. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-13

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee will be... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Volunteer Income...

  16. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Special rules applicable to income tax. 301... Procedure in General § 301.6402-3 Special rules applicable to income tax. (a) In the case of a claim for credit or refund filed after June 30, 1976— (1) In general, in the case of an overpayment of income...

  17. 47 CFR 32.7250 - Provision for deferred operating income taxes-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Provision for deferred operating income taxes... Accounts § 32.7250 Provision for deferred operating income taxes—net. (a) This account shall be charged or credited, as appropriate, with contra entries recorded to the following accounts for income tax...

  18. 76 FR 10944 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-28

    ... 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... Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income...

  19. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Special rules applicable to income tax. 301... Procedure in General § 301.6402-3 Special rules applicable to income tax. (a) In the case of a claim for credit or refund filed after June 30, 1976— (1) In general, in the case of an overpayment of income...

  20. 47 CFR 32.7250 - Provision for deferred operating income taxes-net.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Provision for deferred operating income taxes... Accounts § 32.7250 Provision for deferred operating income taxes—net. (a) This account shall be charged or credited, as appropriate, with contra entries recorded to the following accounts for income tax...