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Sample records for lighting tax deduction

  1. Analysis of Potential Free-Rider Eligibility for a Proposed Commercial Building Lighting Tax Deduction

    SciTech Connect

    Winiarski, David W.; Richman, Eric E.; Biyani, Rahul K.

    2004-09-30

    The report provides estimates of the potential volume of ''free riders'', in terms of both eligible square footage and associated available tax deductions, in a proposed commercial building lighting tax amendment to the 2003 Energy Bill. Determination of the actual tax rate for businesses and how the amendment may impact tax revenue collected by the treasury is beyond the scope of this effort. Others, such as the Treasury itself, are best equipped to make their own estimates of the eventual impact based on the total deductions available to taxable entities.

  2. 26 CFR 1.164-1 - Deduction for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Deduction for taxes. 1.164-1 Section 1.164-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-1 Deduction...

  3. Following new tax rules on charitable deductions.

    PubMed

    Luecke, R W; Sossi, F T

    1994-11-01

    The Omnibus Budget Reconciliation Act of 1993 established new rules governing individuals who make donations to charitable organizations and organizations that provide goods and services in return for charitable donations. Healthcare financial managers and fund-raising personnel need to become familiar with these rules so they can assure that donors of charitable contributions to their organizations will receive appropriate tax deductions and that the organizations themselves will not incur penalties for failing to make proper disclosures.

  4. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  5. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  6. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  7. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  8. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates...

  9. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates...

  10. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  11. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  12. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  13. The Case for Tax Deductibility for College Tuition

    ERIC Educational Resources Information Center

    McGarry, Daniel D.

    1973-01-01

    Several reasons are given why tuition costs for higher education (not only for colleges but also for nonpublic schools) should be included among allowable deductions in calculating income taxes. (Author/JN)

  14. Professor Wins Right to Home-Office Tax Deduction.

    ERIC Educational Resources Information Center

    Jacobson, Robert L.

    1985-01-01

    The court decision upholding a college faculty member's eligibility for a federal income tax deduction for a home office used for research because his institution did not provide suitable space is discussed. (MSE)

  15. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction for... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  16. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction for... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  17. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death...

  18. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death...

  19. 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......

  20. 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......

  1. 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......

  2. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS WAGE PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938 Interpretations Payments Made to Persons Other...

  3. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 3 2013-07-01 2013-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS WAGE PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938 Interpretations Payments Made to Persons Other...

  4. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 3 2014-07-01 2014-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS WAGE PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938 Interpretations Payments Made to Persons Other...

  5. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 3 2012-07-01 2012-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS WAGE PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938 Interpretations Payments Made to Persons Other...

  6. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 3 2011-07-01 2011-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS WAGE PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938 Interpretations Payments Made to Persons Other...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 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....

  14. 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....

  15. Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions, Second Edition

    SciTech Connect

    Deru, M.

    2007-05-01

    This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 Energy Policy Act and noted in Internal Revenue Service Notice 2006-52. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning; and service hot water systems.

  16. Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions

    SciTech Connect

    Deru, M.

    2007-02-01

    This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 Energy Policy Act and noted in Internal Revenue Service Notice 2006-52. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning; and service hot water systems.

  17. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  19. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  1. 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....

  2. 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....

  3. 26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... under the Tax Reform Act of 1984; certain limits on amounts deductible (temporary). Q-1: How does the amendment of section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee benefits...

  4. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Requirement for the deduction and withholding of tax on payments to foreign persons. 1.1441-1 Section 1.1441-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and...

  5. Take the "Ow!" Out of Taxes Now: How to Plan for and Increase Your Medical Deductions

    ERIC Educational Resources Information Center

    Medisky, Shannon M.

    2009-01-01

    Each year countless taxpayers overpay simply because they're not taking full advantage of medical deductions. Individuals with disabilities are especially at risk. Time and energy spent running around to doctor visits, therapy sessions, and the like can leave little left to spend on preparing taxes. Fortunately, with a little effort year round and…

  6. Income Tax Deductions for Family Day Care Homes. Southeastern Day Care Bulletin No. 1.

    ERIC Educational Resources Information Center

    Galambos, Eva C.

    Women who provide day care in their own homes augment their modest earnings in some cases if they take afvantage of deductions permitted under the Internal Revenue regulations concerning use of private homes for business purposes. Where combined family income is at a level where income tax is payable, it may be profitable to calculate all…

  7. Analysis of Tax-deductible Interest Payments for Re-advanceable Canadian Mortgages

    NASA Astrophysics Data System (ADS)

    Naseem, Almas; Reesor, Mark

    2011-11-01

    According to Canadian tax law the interest on loans used for investment purposes is tax deductible while interest on personal mortgage loans is not. One way of transforming from non-tax deductible to tax deductible interest expenses is to borrow against home equity to make investments. A re-advanceable mortgage is a product specifically designed to take advantage of this tax discrepancy. Using simulation we study the risk associated with the re-advanceable mortgage strategy to provide a better description of the mortgagor's position. We assume that the mortgagor invests the borrowings secured by home equity into a single risky asset (e.g., stock or mutual fund) whose evolution is described by geometric Brownian motion (GBM). With a re-advanceable mortgage we find that the average mortgage payoff time is less than the original mortgage term. However, there is considerable variation in the payoff times with a significant probability of a payoff time exceeding the original mortgage term. Higher income homeowners enjoy a payoff time distribution with both a lower average and a lower standard deviation than low-income homeowners. Thus this strategy is most beneficial to those with the highest income. We also find this strategy protects the homeowner in the event of job loss. This work is important to lenders, financial planners and homeowners to more fully understand the benefits and risk associated with this strategy.

  8. Tax Reform: Potential Impact of the Loss of Deductibility on Funding for Public Elementary and Secondary Schools.

    ERIC Educational Resources Information Center

    Jordan, K. Forbis; And Others

    1986-01-01

    Reviews possible impact of loss of deductibility of state and local taxes for individuals itemizing on their federal tax returns in proposed tax reform package being considered by Congress. The general assumption is that it will result in a decline in funds for education, but no one can predict potantial amount of decline. Includes a chart and two…

  9. Travel Expenses in Connection with Tax-Deductible Education Expenses

    ERIC Educational Resources Information Center

    Bottiglieri, William A.; Reville, Patrick J.

    2012-01-01

    Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

  10. 26 CFR 1.58-3T - Treatment of non-alternative tax itemized deductions by trusts and estates and their...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary). 1.58-3T Section 1.58-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax...

  11. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Limitations on recovery deductions and the... percentages. Based on these facts, calendar year 1990 is treated as the first succeeding taxable year after... 1984 through 1990. (ii) The maximum amount of B's investment tax credit is $1,000 (i.e., the lesser...

  12. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Limitations on recovery deductions and the... percentages. Based on these facts, calendar year 1990 is treated as the first succeeding taxable year after... 1984 through 1990. (ii) The maximum amount of B's investment tax credit is $1,000 (i.e., the lesser...

  13. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Limitations on recovery deductions and the... percentages. Based on these facts, calendar year 1990 is treated as the first succeeding taxable year after... 1984 through 1990. (ii) The maximum amount of B's investment tax credit is $1,000 (i.e., the lesser...

  14. Changes Affecting Faculty Deductions.

    ERIC Educational Resources Information Center

    Hoyt, Christopher R.

    1987-01-01

    The Tax Reform Act of 1986 has brought faculty lower tax rates, but they have lost many tax deductions to which they were accustomed. The impact on higher education, the 80% limitation for meals and entertainment, travel, and the 2% adjusted gross income (AGI) floor for miscellaneous itemized deductions are discussed. (MLW)

  15. 26 CFR 1.1337-1 - Determination of tax benefits from allowable deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Determination of tax benefits from allowable... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1337-1 Determination of tax benefits... disallowed, would not result in an increase in the normal tax, surtax (including the tax imposed by...

  16. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax withheld at source on wages; and by corresponding provisions of prior internal revenue laws. (b... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes....

  17. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax withheld at source on wages; and by corresponding provisions of prior internal revenue laws. (b... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes....

  18. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax withheld at source on wages; and by corresponding provisions of prior internal revenue laws. (b... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes....

  19. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax withheld at source on wages; and by corresponding provisions of prior internal revenue laws. (b... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes....

  20. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax withheld at source on wages; and by corresponding provisions of prior internal revenue laws. (b... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes....

  1. Check the right box. Credits or deductions? The three main presidential candidates take varying stances on adjusting tax code regarding insurance.

    PubMed

    Blesch, Gregg

    2008-04-14

    The battle over health reform has a taxing angle, and the debate involves whether tax credits or deductions would work better in relation to health insurance. Some type of credit seems to be favored by the three major candidates. One major facet is how it affects employer-based plans. "It's the third-largest health program in the country, and no one knows about it," says Jonathan Gruber, left, of MIT. PMID:18700384

  2. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... estate of a decedent dying on or after July 1, 1955, under section 2053(d) for the amount of any...

  3. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... tax imposed by a State, Territory, or the District of Columbia, or, in the case of a decedent dying...) The last sentence of paragraph (a) of this section applies to the estates of decedents dying on...

  4. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954... decedent's estate, within 9 months (15 months in the case of the estate of a decedent dying before January...) Effective/applicability date. This section applies to the estates of decedents dying on or after October...

  5. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16... decedent's estate, within 9 months (15 months in the case of the estate of a decedent dying before January...) Effective/applicability date. This section applies to the estates of decedents dying on or after October...

  6. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16... decedent's estate, within 9 months (15 months in the case of the estate of a decedent dying before January...) Effective/applicability date. This section applies to the estates of decedents dying on or after October...

  7. A Primer on Taxes

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

    Eight basic federal tax issues for higher education are examined: preservation of the charitable deduction; keeping the deduction without a floor; enabling all taxpayers to use the deduction; maintenance of full market value deductibility; protecting deductions from minimum tax; excluding taxation of capital gains on bequests and of scholarships;…

  8. 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)

  9. Tuition Tax Deductions and Parent School Choice: A Case Study of Minnesota.

    ERIC Educational Resources Information Center

    Darling-Hammond, Linda; Kirby, Sheila Nataraj

    This report presents the results of one of the first empirical investigations of how a tax subsidy for tuition costs actually influences parents' school choices. It provides data about subsidy costs, utilization, and effects in Minnesota, the first state to have a tuition subsidy pass judicial review at all levels of the court system. The study…

  10. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... which are allowable by the law of the jurisdiction, whether within or without the United States, under...) General rule. In determining the taxable estate of a decedent who was a citizen or resident of the United... “United States Estate (and Generation-Skipping Transfer) Tax Return,” Form 706. The following...

  11. 26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... before January 1, 1964. In connection with claims for deductions for charitable contributions paid in... taxable years beginning after December 31, 1963—(i) In general. In connection with claims for deductions... reading room of the donee organization's library. (i) The total amount claimed as a deduction for...

  12. 26 CFR 1.1502-27 - Consolidated section 247 deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated section 247 deduction. 1.1502-27... TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Consolidated Items § 1.1502-27 Consolidated section 247 deduction. (a) Amount of deduction. The consolidated section 247 deduction for the...

  13. 26 CFR 1.1502-27 - Consolidated section 247 deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated section 247 deduction. 1.1502-27... TAX (CONTINUED) INCOME TAXES Computation of Consolidated Items § 1.1502-27 Consolidated section 247 deduction. (a) Amount of deduction. The consolidated section 247 deduction for the taxable year shall be...

  14. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... rent deduction under a section 168(f)(8) lease with respect to any taxable year shall be a pro rata... a 10-year economic life and falls within the 5-year ACRS class. Under the terms of the lease, X,...

  15. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... rent deduction under a section 168(f)(8) lease with respect to any taxable year shall be a pro rata... a 10-year economic life and falls within the 5-year ACRS class. Under the terms of the lease, X,...

  16. 26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... estate tax means the tax imposed under section 2001 or 2101 (or the corresponding provisions of the... received by a surviving annuitant during his life expectancy period as an annuity under a joint...

  17. 26 CFR 1.1502-26 - Consolidated dividends received deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated dividends received deduction. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Computation of Consolidated Items § 1.1502-26 Consolidated dividends received deduction. (a) In general. (1) The consolidated dividends received deduction for...

  18. 26 CFR 1.151-1 - Deductions for personal exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Deductions for personal exemptions. 1.151-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Deductions for Personal Exemptions § 1.151-1 Deductions for personal exemptions. (a) In general. (1) In computing taxable income, an individual is allowed a...

  19. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on... the personal services of an individual. Section 1.1441-5 provides rules for withholding on payments... foreign government, an international organization, a foreign central bank of issue, or the Bank...

  20. 26 CFR 1.642(g)-2 - Deductions included.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It is not required that the total deductions, or the total amount of any deduction, to which section 642(g)...

  1. 26 CFR 1.642(g)-2 - Deductions included.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It...(g) is applicable be treated in the same way. One deduction or portion of a deduction may be...

  2. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deduction may take into account fluctuations in the interest rate which are dependent on adjustments in the...) The lessor's obligation bears a reasonable rate of interest. For this purpose, a rate of interest... outside the control of the lessor and lessee, such as a change in the interest rate charged by a...

  3. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... percentages. Based on these facts, calendar year 1990 is treated as the first succeeding taxable year after... deduction would be allowable under section 168 based on these facts. Example 2. (i) On July 1, 1984, C... $5,000, respectively of the unrecovered basis per year. Example 3. Assume the same facts as...

  4. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1441-1... U.S. government to a nonresident alien individual who is engaged in any program of training in the... § 1.1461-1 in effect prior to January 1, 2001 (see § 1.1461-1 as contained in 26 CFR part 1,...

  5. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained in years...

  6. 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)

  7. 29 CFR 3.5 - Payroll deductions permissible without application to or approval of the Secretary of Labor.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... taxes and Federal social security taxes. (b) Any deduction of sums previously paid to the employee as a... governmental or quasi-governmental agencies, such as the American Red Cross. (h) Any deduction...

  8. 26 CFR 1.244-2 - Computation of deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.244-2 Computation of deduction...,000.00 Less: The fraction specified in section 244(a)(2): 14/48×$100,000 29,166.67 Amount subject...

  9. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Net operating loss deduction. 1.584-6 Section 1.584-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.584-6 Net operating loss deduction. The...

  10. 26 CFR 1.1502-24 - Consolidated charitable contributions deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated charitable contributions deduction... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Consolidated Items § 1.1502-24 Consolidated charitable contributions deduction. (a) Determination of amount of consolidated...

  11. 26 CFR 1.1502-26 - Consolidated dividends received deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated dividends received deduction. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Consolidated Items § 1.1502-26 Consolidated dividends received deduction. (a) In general. (1) The consolidated dividends received...

  12. 26 CFR 1.818-7 - Denial of double deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of double deductions. 1.818-7 Section 1.818-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Miscellaneous Provisions § 1.818-7 Denial of double deductions. Section...

  13. 26 CFR 1.818-7 - Denial of double deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Denial of double deductions. 1.818-7 Section 1.818-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.818-7 Denial of double deductions....

  14. 26 CFR 1.818-7 - Denial of double deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Denial of double deductions. 1.818-7 Section 1.818-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.818-7 Denial of double deductions....

  15. 26 CFR 1.818-7 - Denial of double deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Denial of double deductions. 1.818-7 Section 1.818-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.818-7 Denial of double deductions....

  16. 26 CFR 1.818-7 - Denial of double deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Denial of double deductions. 1.818-7 Section 1.818-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.818-7 Denial of double deductions....

  17. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Limitation on amount deductible. 1.617-2 Section 1.617-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-2 Limitation on amount deductible. (a) Expenditures paid or incurred before January...

  18. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Limitation on amount deductible. 1.617-2 Section 1.617-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-2 Limitation on amount deductible....

  19. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Marital deduction; âdeductible interestsâ and ânondeductible interestsâ. 20.2056(a)-2 Section 20.2056(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  20. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Marital deduction; âdeductible interestsâ and ânondeductible interestsâ. 20.2056(a)-2 Section 20.2056(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  1. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Marital deduction; âdeductible interestsâ and ânondeductible interestsâ. 20.2056(a)-2 Section 20.2056(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  2. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Marital deduction; âdeductible interestsâ and ânondeductible interestsâ. 20.2056(a)-2 Section 20.2056(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  3. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Marital deduction; âdeductible interestsâ and ânondeductible interestsâ. 20.2056(a)-2 Section 20.2056(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  4. 26 CFR 1.9200-2 - Manner of taking deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....9200-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Reform Act of 1969 § 1.9200-2 Manner of taking deduction. (a) In general. The... statement containing the required information) attach a statement to the next income tax return of...

  5. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(d)-1 Net operating loss deduction. The net operating loss deduction allowed by section 172 is available to estates and...

  6. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise allowed such...

  7. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank affiliates. (a) The special deduction described...

  8. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income...

  9. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income...

  10. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income...

  11. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income...

  12. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of deductions....

  13. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

    Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

  14. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... estate tax attributable to that property. The right of recovery arises when the Federal estate tax with... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of estate taxes in the case... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES...

  15. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... payment of the death taxes, and under local law the Federal estate tax is payable from the general...

  16. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... payment of the death taxes, and under local law the Federal estate tax is payable from the general...

  17. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... payment of the death taxes, and under local law the Federal estate tax is payable from the general...

  18. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... payment of the death taxes, and under local law the Federal estate tax is payable from the general...

  19. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance... payment of the death taxes, and under local law the Federal estate tax is payable from the general...

  20. Deductive Puzzling

    ERIC Educational Resources Information Center

    Wanko, Jeffrey J.

    2010-01-01

    To help fifth- through eighth-grade students develop their deductive reasoning skills, the author used a ten-week supplementary curriculum so that students could answer logic questions. The curriculum, a series of lessons built around language-independent logic puzzles, has been used in classrooms of fifth through eighth grades. In most cases,…

  1. 26 CFR 1.9200-1 - Deduction for motor carrier operating authority.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Deduction for motor carrier operating authority... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Reform Act of 1969 § 1.9200-1 Deduction for motor carrier... motor carrier operating authorities on July 1, 1980, or later acquired a motor carrier...

  2. 26 CFR 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 31, 1954 Determination of Tax Liability § 25.2207A-1 Right of recovery of gift taxes in the case of... allowed from the total amount of gifts, if no Federal gift tax is attributable to the property. The right... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of gift taxes in the case...

  3. Income Tax Guidance for Educators Seeking a Doctorate.

    ERIC Educational Resources Information Center

    Seay, Robert A.

    1988-01-01

    The author establishes under what conditions a faculty member may take a tax deduction equal to the costs of obtaining a doctoral degree. Types of expenses that are deductible and reporting requirements under the new tax law are discussed. (CH)

  4. Limits set on lobbying deductions

    SciTech Connect

    Nelson, G.L. )

    1994-01-01

    Many utilities devote substantial resources to addressing issues through the legislative process. Under pre-1994 law, a taxpayer could deduct certain [open quotes]direct lobbying expenses.[close quotes] However, pre-1994 law barred deductions for political campaign expenses and [open quotes]grass roots[close quotes] lobbying expenses (costs incurred to influence the general public with respect to legislation, elections, or referenda). The law also barred deductions for dues paid to trade associations to the extent that their activities were composed of political campaign or grass-roots lobbying activities. The Omnibus Budget Reconciliation Act of 1993, signed by President Clinton on August 10, 1993, contains a provision that denies deductions for a broad range of lobbying expenses that were deductible before 1994. The new legislation will have a significant effect on the utility industry, both in terms of an increased after-tax cost of lobbying activities and an increased administrative burden to comply with the new rules. The new rules took effect January 1, 1994.

  5. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... amount by which the total Federal estate tax (including penalties and interest attributable to the tax... (including penalties and interest attributable to the tax) under chapter 11 of the Internal Revenue Code that... property is in a trust at the time of the decedent's death, the person receiving the property is...

  6. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amount by which the total Federal estate tax (including penalties and interest attributable to the tax... (including penalties and interest attributable to the tax) under chapter 11 of the Internal Revenue Code that... property is in a trust at the time of the decedent's death, the person receiving the property is...

  7. 26 CFR 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Federal gift tax for the calendar year (including penalties and interest attributable to the tax) under... calendar year (including penalties and interest attributable to the tax) under chapter 12 of the Internal... S's death to be divided equally among their four children. In computing taxable gifts...

  8. 26 CFR 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Federal gift tax for the calendar year (including penalties and interest attributable to the tax) under... calendar year (including penalties and interest attributable to the tax) under chapter 12 of the Internal... S's death to be divided equally among their four children. In computing taxable gifts...

  9. 26 CFR 1.615-4 - Limitation of amount deductible.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-4 Limitation of amount deductible. (a) Taxable... provisions of section 615 or the corresponding provisions of prior law is immaterial. (c) Special rules...

  10. 26 CFR 1.172-1 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating loss deduction. 1.172-1 Section 1... (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.172-1 Net... taxable income for any taxable year subject to the Code the aggregate of the net operating loss...

  11. 26 CFR 1.652(b)-3 - Allocation of deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Allocation of deductions. 1.652(b)-3 Section 1... (CONTINUED) INCOME TAXES Trusts Which Distribute Current Income Only § 1.652(b)-3 Allocation of deductions... not included in distributable net income does not affect allocation under this paragraph. For...

  12. 26 CFR 1.1202-1 - Deduction for capital gains.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Deduction for capital gains. 1.1202-1 Section 1... (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1202-1 Deduction for capital gains. (a) In computing gross income, adjusted gross income, taxable income, capital gain net income (net capital gain...

  13. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Denial of double deduction. 25.2523(h)-1 Section 25.2523(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... double deduction. The value of an interest in property may not be deducted for Federal gift tax...

  14. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Denial of double deduction. 25.2523(h)-1 Section 25.2523(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... double deduction. The value of an interest in property may not be deducted for Federal gift tax...

  15. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January...

  16. 26 CFR 1.825-1 - Unused loss deduction; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.825-1 Unused loss deduction; in general. (a) Amount of deduction. Section...

  17. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Special deduction for bank affiliates. 1.601-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank... of a bank, as defined in section 2 of the Banking Act of 1933 (12 U.S.C. 221a), which holding...

  18. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for...

  19. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for...

  20. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for...

  1. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  2. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  3. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  4. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  5. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Denial of double deduction. 25.2523(h)-1 Section 25.2523(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(h)-1 Denial of...

  6. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Denial of double deduction. 25.2523(h)-1 Section 25.2523(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(h)-1 Denial of...

  7. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Denial of double deduction. 25.2523(h)-1 Section 25.2523(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(h)-1 Denial...

  8. Tax planning strategies for physicians.

    PubMed

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

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

  9. Contribution retribution. Health system, CEO must pay excise taxes after pressuring workers to help fund state association's PAC through payroll deductions.

    PubMed

    Taylor, Mark

    2004-11-22

    The IRS wants not-for-profit health systems to remember to keep their distance from politics--it's taxing the payroll contributions at one system that went to a state hospital association's PAC. Kenneth Robbins, left, says hospitals should always be conscious of activities that could jeopardize their tax-exempt status. "It's an issue we've been concerned with as long as I can remember," he says. PMID:15624291

  10. 26 CFR 1.812-2 - Operations loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... allowed in lieu thereof. (b) Steps in computation of operations loss deduction. The three steps to be... section 812(b)(1)(C) and this paragraph) for such taxable years shall in no way affect the tax liability... section 812(b)(1)(C) and this paragraph). Such loss shall in no way affect X's tax liability for...

  11. 26 CFR 1.812-2 - Operations loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... lieu thereof. (b) Steps in computation of operations loss deduction. The three steps to be taken in the...) and this paragraph) for such taxable years shall in no way affect the tax liability of any life...) and this paragraph). Such loss shall in no way affect X's tax liability for the taxable years...

  12. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for funeral expenses. 20.2053-2 Section 20.2053-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  13. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for unpaid mortgages. 20.2053-7 Section 20.2053-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  14. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for funeral expenses. 20.2053-2 Section 20.2053-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  15. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for funeral expenses. 20.2053-2 Section 20.2053-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  16. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for unpaid mortgages. 20.2053-7 Section 20.2053-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  17. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Deduction for funeral expenses. 20.2053-2 Section 20.2053-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  18. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for funeral expenses. 20.2053-2 Section 20.2053-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  19. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for unpaid mortgages. 20.2053-7 Section 20.2053-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  20. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for unpaid mortgages. 20.2053-7 Section 20.2053-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  1. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Deduction for unpaid mortgages. 20.2053-7 Section 20.2053-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  2. 26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Limitations on recovery deductions and the... years. 10-year property 25 years. 18-year real property and low-income housing 40 years. 15-year public...— 5 12 25 35 1 10 4 2 1 2 20 9 4 3 3 20 9 4 3 4 20 9 4 3 5 10 8 4 3 7 8 4 3 8 8 4 3 9 8 4 3 10 8 4...

  3. 26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Limitations on recovery deductions and the... years. 10-year property 25 years. 18-year real property and low-income housing 40 years. 15-year public...— 5 12 25 35 1 10 4 2 1 2 20 9 4 3 3 20 9 4 3 4 20 9 4 3 5 10 8 4 3 7 8 4 3 8 8 4 3 9 8 4 3 10 8 4...

  4. 26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Limitations on recovery deductions and the... years. 10-year property 25 years. 18-year real property and low-income housing 40 years. 15-year public...— 5 12 25 35 1 10 4 2 1 2 20 9 4 3 3 20 9 4 3 4 20 9 4 3 5 10 8 4 3 7 8 4 3 8 8 4 3 9 8 4 3 10 8 4...

  5. High-deductible health plans.

    PubMed

    2014-05-01

    High-deductible health plans (HDHPs) are insurance policies with higher deductibles than conventional plans. The Medicare Prescription Drug Improvement and Modernization Act of 2003 linked many HDHPs with tax-advantaged spending accounts. The 2010 Patient Protection and Affordable Care Act continues to provide for HDHPs in its lower-level plans on the health insurance marketplace and provides for them in employer-offered plans. HDHPs decrease the premium cost of insurance policies for purchasers and shift the risk of further payments to the individual subscriber. HDHPs reduce utilization and total medical costs, at least in the short term. Because HDHPs require out-of-pocket payment in the initial stages of care, primary care and other outpatient services as well as elective procedures are the services most affected, whereas higher-cost services in the health care system, incurred after the deductible is met, are unaffected. HDHPs promote adverse selection because healthier and wealthier patients tend to opt out of conventional plans in favor of HDHPs. Because the ill pay more than the healthy under HDHPs, families with children with special health care needs bear an increased cost burden in this model. HDHPs discourage use of nonpreventive primary care and thus are at odds with most recommendations for improving the organization of health care, which focus on strengthening primary care.This policy statement provides background information on HDHPs, discusses the implications for families and pediatric care providers, and suggests courses of action. PMID:24777210

  6. A Future for the Flat Tax? How the Proposed Tax Changes Could Affect Education.

    ERIC Educational Resources Information Center

    Nixon, Nan

    1983-01-01

    "Flat tax," a euphemism for major tax reform, is discussed. Its adoption would probably mean reducing tax rates by broadening the base upon which taxes are imposed. This implies elimination of many, if not most, of the deductions, credits, and other special provisions of the tax code. (MLW)

  7. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Deduction denied in case of fraud or wilful... Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No deduction... that any part of the deficiency is due to fraud with intent to evade tax, or to wilful failure to...

  8. 26 CFR 1.1312-5 - Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Correlative deductions and inclusions for trusts... of Tax Between Years and Special Limitations § 1.1312-5 Correlative deductions and inclusions for... the amount of the deduction allowed by sections 651 and 661 or the inclusion in taxable income of...

  9. 26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Deduction of pre-1970 exploration expenditures in the year paid or incurred. 1.615-2 Section 1.615-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-2 Deduction of pre-1970...

  10. 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)

  11. 75 FR 54541 - Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-08

    ... regulations. List of Subjects 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 31 Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, Reporting and...; Allocation of Income and Deductions From Intangibles AGENCY: Internal Revenue Service (IRS), Treasury....

  12. 26 CFR 20.2056(b)-4 - Marital deduction; valuation of interest passing to surviving spouse.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... paragraph (a)(3) of § 20.2032-1. The marital deduction may be taken only with respect to the net value of... estate tax, or any estate, succession, legacy, or inheritance tax, has upon the net value to the... no other death taxes affect the net value of the bequest, the value, for the purpose of the...

  13. 26 CFR 20.2056(b)-4 - Marital deduction; valuation of interest passing to surviving spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... paragraph (a)(3) of § 20.2032-1. The marital deduction may be taken only with respect to the net value of... estate tax, or any estate, succession, legacy, or inheritance tax, has upon the net value to the... no other death taxes affect the net value of the bequest, the value, for the purpose of the...

  14. Tax-deductible provisions for gluten-free diet in Canada compared with systems for gluten-free diet coverage available in various countries

    PubMed Central

    Pinto-Sanchez, Maria Ines; Verdu, Elena F; Gordillo, Maria C; Bai, Julio C; Birch, Stephen; Moayyedi, Paul; Bercik, Premysl

    2015-01-01

    Celiac disease affects 1% of the North American population, with an estimated 350,000 Canadians diagnosed with this condition. The disease is triggered by the ingestion of gluten, and a lifelong, strict gluten-free diet (GFD) is the only currently available treatment. Compliance with a strict GFD is essential not only for intestinal mucosal recovery and alleviation of symptoms, but also for the prevention of complications such as anemia, osteoporotic fractures and small bowel lymphoma. However, a GFD is difficult to follow, socially inconvenient and expensive. Different approaches, such as tax reduction, cash transfer, food provision, prescription and subsidy, have been used to reduce the additional costs of the GFD to patients with celiac disease. The current review showed that the systems in place exhibit particular advantages and disadvantages in relation to promoting uptake and compliance with GFD. The tax offset system used in Canada for GFD coverage takes the form of a reimbursement of a cost previously incurred. Hence, the program does not help celiac patients meet the incremental cost of the GFD – it simply provides some future refund of that cost. An ideal balanced approach would involve subsidizing gluten-free products through controlled vouchers or direct food provision to those who most need it, independently of ‘ability or willingness to pay’. Moreover, if the cost of such a program is inhibitive, the value of the benefits could be made taxable to ensure that any patient contribution, in terms of additional taxation, is directly related to ability to pay. The limited coverage of GFD in Canada is concerning. There is an unmet need for GFD among celiac patients in Canada. More efforts are required by the Canadian medical community and the Canadian Celiac Association to act as agents in identifying ways of improving resource allocation in celiac disease. PMID:25803021

  15. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...)-3 Denial of double deduction. No amount deemed to have been distributed to a beneficiary in...

  16. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Corpus § 1.663(a)-3 Denial of double deduction. No amount deemed to have been distributed to...

  17. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Corpus § 1.663(a)-3 Denial of double deduction. No amount deemed to have been distributed to...

  18. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Corpus § 1.663(a)-3 Denial of double deduction. No amount deemed to have been distributed to...

  19. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Corpus § 1.663(a)-3 Denial of double deduction. No amount deemed to have been distributed to...

  20. 26 CFR 1.615-4 - Limitation of amount deductible.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-4 Limitation of amount deductible. (a) Taxable... exploring for, developing, and producing uranium. A contributes a uranium lease to the partnership. A had... 1954 and 1955, respectively. B contributes a uranium lease to the partnership on which he...

  1. 26 CFR 1.822-1 - Taxable income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies... deduction allowed by section 822(c)(2) for investment expenses is the same as that allowed life insurance... owned by the company is the same as that allowed life insurance companies by section 803(g)(3)....

  2. 26 CFR 1.244-2 - Computation of deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... following examples: Example 1. Corporation X, which files its income tax returns on the calendar year basis..., respectively. The deduction allowable to X under section 244(a) for the year 1965 with respect to these...,000.00 Less: The fraction specified in section 244(a)(2): 14/48×$100,000 29,166.67 Amount subject...

  3. 26 CFR 1.244-2 - Computation of deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... following examples: Example 1. Corporation X, which files its income tax returns on the calendar year basis..., respectively. The deduction allowable to X under section 244(a) for the year 1965 with respect to these...,000.00 Less: The fraction specified in section 244(a)(2): 14/48×$100,000 29,166.67 Amount subject...

  4. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment...

  5. 26 CFR 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... property, the amount of the deduction is accordingly further reduced under paragraph (c)(1) of this section... donor's deduction is reduced to the amount allowable under section 170 of the regulations...

  6. 5 CFR 839.803 - If I am like the person in the previous question, but the amount I paid as deductions under CSRS...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... deductions and Social Security taxes due for my new retirement coverage, will I get a refund of the excess... under CSRS is more than the amount of combined retirement deductions and Social Security taxes due for... appropriate, will issue the payment in accordance with OPM instructions....

  7. 26 CFR 1.563-1 - Accumulated earnings tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Accumulated earnings tax. 1.563-1 Section 1.563-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-1 Accumulated earnings tax. In...

  8. 26 CFR 1.563-2 - Personal holding company tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Personal holding company tax. 1.563-2 Section 1.563-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-2 Personal holding company tax....

  9. 26 CFR 1.563-1 - Accumulated earnings tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  10. 26 CFR 1.563-2 - Personal holding company tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Personal holding company tax. 1.563-2 Section 1.563-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-2 Personal holding company tax....

  11. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxes for local benefits. 1.164-4 Section 1.164-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-4 Taxes...

  12. Tax Reform and Individual Giving to Higher Education.

    ERIC Educational Resources Information Center

    Auten, Gerald E.; Rudney, Gabriel G.

    1986-01-01

    Higher education benefits from several United States tax law provisions, including deductibility of charitable contributions. Recent tax reform proposals could increase would-be donors' net cost by reducing tax incentives. This paper links lower tax rates to a significant future reduction in educational philanthropy. (18 references) (MLH)

  13. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and gas wells, other natural deposits, and timber—(1) In general... of the property. In the case of other exhaustible natural resources the allowance for depletion...

  14. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and gas wells, other natural deposits, and timber—(1) In general... of the property. In the case of other exhaustible natural resources the allowance for depletion...

  15. 26 CFR 1.170A-1 - Charitable, etc., contributions and gifts; allowance of deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and... contribution reduced as provided in section 170(e)(1) and paragraph (a) of § 1.170A-4, or section 170(e)(3) and... any charitable contribution for the taxable year is not to be reduced by the amount of any costs...

  16. 26 CFR 1.562-1 - Dividends for which the dividends paid deduction is allowable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) of § 1.333-4 or paragraph (c)(2), (d)(1)(ii), or (d)(2) of § 1.333-5, or qualifies under section 562... is allowable. 1.562-1 Section 1.562-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid §...

  17. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... nonresident alien individuals. 1.874-1 Section 1.874-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance of deductions and credits to nonresident alien individuals....

  18. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... nonresident alien individuals. 1.874-1 Section 1.874-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance of deductions and credits to nonresident alien individuals....

  19. 26 CFR 20.2056(b)-9 - Denial of double deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Denial of double deduction. 20.2056(b)-9 Section 20.2056(b)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  20. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for losses from casualties or theft. 20.2054-1 Section 20.2054-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  1. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Marital deduction; interest in unidentified assets. 20.2056(b)-2 Section 20.2056(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  2. 26 CFR 20.2056(b)-9 - Denial of double deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Denial of double deduction. 20.2056(b)-9 Section 20.2056(b)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  3. 26 CFR 20.2056(b)-9 - Denial of double deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Denial of double deduction. 20.2056(b)-9 Section 20.2056(b)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  4. 26 CFR 20.2056(b)-9 - Denial of double deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Denial of double deduction. 20.2056(b)-9 Section 20.2056(b)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  5. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20...)-2. With respect to decedents dying in certain years, a deduction is allowed under section 2056 only... decedents dying after November 10, 1988, if the decedent's surviving spouse is not a citizen of the...

  6. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20...)-2. With respect to decedents dying in certain years, a deduction is allowed under section 2056 only... decedents dying after November 10, 1988, if the decedent's surviving spouse is not a citizen of the...

  7. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for losses from casualties or theft. 20.2054-1 Section 20.2054-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  8. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Marital deduction; interest in unidentified assets. 20.2056(b)-2 Section 20.2056(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  9. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Marital deduction; interest in unidentified assets. 20.2056(b)-2 Section 20.2056(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  10. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for losses from casualties or theft. 20.2054-1 Section 20.2054-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  11. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Marital deduction; interest in unidentified assets. 20.2056(b)-2 Section 20.2056(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  12. 26 CFR 20.2056(b)-9 - Denial of double deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Denial of double deduction. 20.2056(b)-9 Section 20.2056(b)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  13. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20...)-2. With respect to decedents dying in certain years, a deduction is allowed under section 2056 only... decedents dying after November 10, 1988, if the decedent's surviving spouse is not a citizen of the...

  14. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for losses from casualties or theft. 20.2054-1 Section 20.2054-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  15. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20...)-2. With respect to decedents dying in certain years, a deduction is allowed under section 2056 only... decedents dying after November 10, 1988, if the decedent's surviving spouse is not a citizen of the...

  16. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Marital deduction; interest in unidentified assets. 20.2056(b)-2 Section 20.2056(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  17. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20...)-2. With respect to decedents dying in certain years, a deduction is allowed under section 2056 only... decedents dying after November 10, 1988, if the decedent's surviving spouse is not a citizen of the...

  18. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Deduction for losses from casualties or theft. 20.2054-1 Section 20.2054-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  19. 26 CFR 1.615-6 - Election to deduct under section 615.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-6 Election to deduct under section... expiration of the 3-year period beginning with the date prescribed by section 6072 or other provision of law... its amendment by the Act of September 12, 1966 (Public Law 89-570, 80 Stat. 759). If a taxpayer...

  20. 26 CFR 1.615-6 - Election to deduct under section 615.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-6 Election to deduct under section... expiration of the 3-year period beginning with the date prescribed by section 6072 or other provision of law... its amendment by the Act of September 12, 1966 (Public Law 89-570, 80 Stat. 759). If a taxpayer...

  1. 26 CFR 1.615-6 - Election to deduct under section 615.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-6 Election to deduct under section... expiration of the 3-year period beginning with the date prescribed by section 6072 or other provision of law... its amendment by the Act of September 12, 1966 (Public Law 89-570, 80 Stat. 759). If a taxpayer...

  2. 26 CFR 1.615-6 - Election to deduct under section 615.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-6 Election to deduct under section... expiration of the 3-year period beginning with the date prescribed by section 6072 or other provision of law... its amendment by the Act of September 12, 1966 (Public Law 89-570, 80 Stat. 759). If a taxpayer...

  3. 26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... trust. 1.642(h)-2 Section 1.642(h)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(h)-2...)) in excess of gross income, the excess is allowed under section 642(h)(2) as a deduction to...

  4. 26 CFR 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... trucks, etc. 48.4061(a)-1 Section 48.4061(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Imposition of tax; exclusion for light-duty trucks, etc. (a) Imposition of tax—(1) In general. Section 4061(a... thereof): (i) Automobile truck and bus chassis and bodies; (ii) Truck and bus trailer and...

  5. 26 CFR 1.404(a)-2 - Information to be furnished by employer claiming deductions; taxable years ending before December...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Information to be furnished by employer claiming deductions; taxable years ending before December 31, 1971. 1.404(a)-2 Section 1.404(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus...

  6. 26 CFR 20.2056(d)-2 - Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Marital deduction; effect of disclaimers of post-December 31, 1976 transfers. 20.2056(d)-2 Section 20.2056(d)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  7. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Marital deduction; definition of âpassed from the decedent.â 20.2056(c)-1 Section 20.2056(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  8. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Marital deduction; definition of âpassed from the decedent.â 20.2056(c)-1 Section 20.2056(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  9. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Marital deduction; definition of âpassed from the decedent.â 20.2056(c)-1 Section 20.2056(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  10. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Marital deduction; definition of âpassed from the decedent.â 20.2056(c)-1 Section 20.2056(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  11. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Marital deduction; definition of âpassed from the decedent.â 20.2056(c)-1 Section 20.2056(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  12. 26 CFR 20.2056(d)-2 - Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Marital deduction; effect of disclaimers of post-December 31, 1976 transfers. 20.2056(d)-2 Section 20.2056(d)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  13. 26 CFR 20.2055-1 - Deduction for transfers for public, charitable, and religious uses; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for transfers for public, charitable, and religious uses; in general. 20.2055-1 Section 20.2055-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  14. 26 CFR 20.2055-1 - Deduction for transfers for public, charitable, and religious uses; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for transfers for public, charitable, and religious uses; in general. 20.2055-1 Section 20.2055-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  15. 26 CFR 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997. 1.1502-21A Section 1.1502-21A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  16. 26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1... expenditures prior to January 1, 1970, with respect to more than one mine or other natural deposit may deduct... to each mine or deposit. With respect to a particular mine or other natural deposit, a taxpayer...

  17. Tax Arbitrage by Colleges and Universities. A CBO Study

    ERIC Educational Resources Information Center

    Congressional Budget Office, 2010

    2010-01-01

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

  18. 26 CFR 1.563-2 - Personal holding company tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Personal holding company tax. 1.563-2 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-2 Personal holding company tax. In the case of a personal holding company subject to the provisions of section 541, dividends paid...

  19. Mathematical Induction: Deductive Logic Perspective

    ERIC Educational Resources Information Center

    Dogan, Hamide

    2016-01-01

    Many studies mentioned the deductive nature of Mathematical Induction (MI) proofs but almost all fell short in explaining its potential role in the formation of the misconceptions reported in the literature. This paper is the first of its kind looking at the misconceptions from the perspective of the abstract of the deductive logic from one's…

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

    ERIC Educational Resources Information Center

    Valenti, Joe; Bergeron, David; Baylor, Elizabeth

    2014-01-01

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

  1. Cost segregation of assets offers tax benefits.

    PubMed

    Grant, D A

    2001-04-01

    A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis.

  2. 26 CFR 20.2056A-1 - Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... if surviving spouse is not a United States citizen. 20.2056A-1 Section 20.2056A-1 Internal Revenue... marital deduction if surviving spouse is not a United States citizen. (a) General rule. Subject to the... tax marital deduction is not allowed for property passing to or for the benefit of a surviving...

  3. 42 CFR 417.158 - Payroll deductions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Payroll deductions. 417.158 Section 417.158 Public....158 Payroll deductions. Each employing entity that provides payroll deductions as a means of paying... employee's contribution, if any, to be paid through payroll deductions....

  4. Tax savings for your practice. New tax law accelerates depreciation write-off.

    PubMed

    Dennis-Escoffier, Shirley; Quintana, Olga

    2004-04-01

    The Jobs and Growth Tax Relief Reconciliation Act of 2003 provides benefits for your medical group practice by quadrupling the expensing deduction and increasing additional first-year bonus depreciation. These increases are not permanent--some expire as soon as the end of 2004. So now is the time to start planning to maximize the tax-saving benefits for your practice.

  5. Tax Breaks for Law Students.

    ERIC Educational Resources Information Center

    Button, Alan L.

    1981-01-01

    A guide to federal income tax law as it affects law students is presented. Some costs that may constitute valuable above-the-line deductions are identified: moving expenses, educational expenses, job-seeking expenses, and income averaging. Available from Washington and Lee University School of Law, Lexington, VA 24450, $5.50 sc) (MLW)

  6. Remainder Gifts Under the Tax Reform Act of 1969: A Post-Final Regulation Outline, With Forms

    ERIC Educational Resources Information Center

    Myers, John Holt

    1973-01-01

    Reviews the Tax Reform Act of 1969 with regard to income, estate, or gift tax deductions available for the gift or bequest of a remainder interest. Compares the various types of deductible charitable remainder gifts. Legal forms are included for pooled income fund trusts and for charitable remainder annuity trust gifts and unitrust gifts. (JT)

  7. The Cost of a Tuition Tax Credit Reconsidered in the Light of New Evidence.

    ERIC Educational Resources Information Center

    Frey, Donald E.

    1982-01-01

    Using regression analysis on 1976-78 data from the National Center for Education Statistics, the author estimates demand and supply elasticities for nonpublic school tuition and enrollment. Application of the elasticities to data from a 1978 study indicates that federal tuition tax credits would be more costly than previously projected. (Author/RW)

  8. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    NASA Astrophysics Data System (ADS)

    Sedmak, M. R.

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

  11. 26 CFR 20.2055-4 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2055-4... dying before January 1, 1970. (a) Sections 503(e) and 681(b)(5) provides that no deduction which...

  12. 26 CFR 20.2055-4 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2055-4... dying before January 1, 1970. (a) Sections 503(e) and 681(b)(5) provides that no deduction which...

  13. 26 CFR 20.2055-4 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2055-4... dying before January 1, 1970. (a) Sections 503(e) and 681(b)(5) provides that no deduction which...

  14. 26 CFR 20.2055-4 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2055-4... dying before January 1, 1970. (a) Sections 503(e) and 681(b)(5) provides that no deduction which...

  15. 26 CFR 20.2055-4 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2055-4... dying before January 1, 1970. (a) Sections 503(e) and 681(b)(5) provides that no deduction which...

  16. 26 CFR 301.6316-3 - Allocation of tax attributable to foreign currency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Provisions § 301.6316-3 Allocation of tax attributable to foreign currency. (a) Adjusted gross income ratio... which: (1) The amount which bears the same ratio to the entire tax for the taxable year as (i) the...: Deduction for personal exemptions $3,000 Charitable contributions 500 Interest expense 400 Taxes 300...

  17. 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....

  18. 26 CFR 1.904-6 - Allocation and apportionment of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Allocation and apportionment of taxes. 1.904-6... apportionment of taxes. (a) Allocation and apportionment of taxes to a separate category or categories of income... for the direct allocation or apportionment of expenses, losses, or other deductions to a...

  19. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the cooperative housing corporation's total interest or real estate taxes as the fair market value of... proportionate share of: (1) The real estate taxes allowable as a deduction to the corporation under section 164... amount of real estate taxes or interest (or both) allocated to the tenant-stockholder with respect to...

  20. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Administration regulations under 21 CFR part 640, i.e.— (1) The replacement blood would not endanger the health... 42 Public Health 2 2012-10-01 2012-10-01 false Blood deductible. 409.87 Section 409.87 Public... HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.87 Blood deductible....

  1. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Administration regulations under 21 CFR part 640, i.e.— (1) The replacement blood would not endanger the health... 42 Public Health 2 2013-10-01 2013-10-01 false Blood deductible. 409.87 Section 409.87 Public... HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.87 Blood deductible....

  2. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Administration regulations under 21 CFR part 640, i.e.— (1) The replacement blood would not endanger the health... 42 Public Health 2 2011-10-01 2011-10-01 false Blood deductible. 409.87 Section 409.87 Public... HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.87 Blood deductible....

  3. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Administration regulations under 21 CFR part 640, i.e.— (1) The replacement blood would not endanger the health... 42 Public Health 2 2014-10-01 2014-10-01 false Blood deductible. 409.87 Section 409.87 Public... HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.87 Blood deductible....

  4. Transforming White Light into Rainbows: Segmentation Strategies for Successful School Tax Elections

    ERIC Educational Resources Information Center

    Senden, J. Bradford; Lifto, Don E.

    2009-01-01

    In the late 1600s, British physicist Sir Isaac Newton first demonstrated refraction and dispersion in a triangular prism. He discovered that a prism could decompose white light into a spectrum. Hold a prism up to the light at the correct angle and white light magically splits into vivid colors of the rainbow! So what do prisms and rainbows have to…

  5. Ethics of Tax Law Compliance: An Interdisciplinary Perspective

    ERIC Educational Resources Information Center

    Cummings, Richard G.; Longo, Peter J.; Rioux, Jean W.

    2012-01-01

    The first semester Tax I student seems to be interested in the ethical issue of why citizens should report their income and only take legitimate tax deductions when it is unlikely that anyone will ever know. This paper addresses this issue from an interdisciplinary approach of accounting, philosophy, and political science. The accounting…

  6. Deductive Verification of Cryptographic Software

    NASA Technical Reports Server (NTRS)

    Almeida, Jose Barcelar; Barbosa, Manuel; Pinto, Jorge Sousa; Vieira, Barbara

    2009-01-01

    We report on the application of an off-the-shelf verification platform to the RC4 stream cipher cryptographic software implementation (as available in the openSSL library), and introduce a deductive verification technique based on self-composition for proving the absence of error propagation.

  7. Deductive Updating Is Not Bayesian

    ERIC Educational Resources Information Center

    Markovits, Henry; Brisson, Janie; de Chantal, Pier-Luc

    2015-01-01

    One of the major debates concerning the nature of inferential reasoning is between counterexample-based theories such as mental model theory and probabilistic theories. This study looks at conclusion updating after the addition of statistical information to examine the hypothesis that deductive reasoning cannot be explained by probabilistic…

  8. Health insurance tax credits for workers: an efficient and effective administrative system.

    PubMed

    Etheredge, L

    2001-09-01

    This paper proposes an administrative system for health insurance tax credits for workers that would be efficient and effective. It features payroll deductions and automatic enrollment, which are proven methods to yield high enrollments at low cost. PMID:12856673

  9. Lighting

    SciTech Connect

    Audin, L.

    1994-12-31

    EPAct covers a vast territory beyond lighting and, like all legislation, also contains numerous {open_quotes}favors,{close_quotes} compromises, and even some sleight-of-hand. Tucked away under Title XIX, for example, is an increase from 20% to 28% tax on gambling winnings, effective January 1, 1993 - apparently as a way to help pay for new spending listed elsewhere in the bill. Overall, it is a landmark piece of legislation, about a decade overdue. It remains to be seen how the Federal Government will enforce upgrading of state (or even their own) energy codes. There is no mention of funding for {open_quotes}energy police{close_quotes} in EPAct. Merely creating such a national standard, however, provides a target for those who sincerely wish to create an energy-efficient future.

  10. 38 CFR 70.31 - Deductibles.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... BENEFICIARY TRAVEL UNDER 38 U.S.C. 111 § 70.31 Deductibles. (a) VA shall deduct an amount established by the... effect at the time of the adjustment. If a determination is made that a change is warranted, the new... found at http://www.va.gov/healtheligibility/Library/pubs/BeneficiaryTravel/BeneficiaryTravel.pdf or...

  11. 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary). 1.267(a)-2T Section 1.267(a)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible §...

  12. A Submission on Tax Reform from the Association of Universities and Colleges of Canada to the Standing Committee of the House of Commons on Finance and Economic Affairs.

    ERIC Educational Resources Information Center

    Association of Universities and Colleges of Canada, Ottawa (Ontario).

    The Association of Universities and Colleges of Canada's comments on Canada's 1987 White Paper on Tax Reform are presented. The comments relate primarily to five income tax issues: charitable giving to colleges and universities, faculty pensions, tuition, the reporting of tax deductions at source, and research and development efforts. For each…

  13. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Representation regarding interest deduction, A-11 Representation regarding unintended events, A-12 Investment... and others, A-41 Definition of sale of an interest, A-42 Definition of offering for sale, A-43 No... interest in a tax shelter is treated as the tax shelter organizer.) Registration is accomplished by...

  14. 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;…

  15. 26 CFR 1.665(d)-1 - Taxes imposed on the trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....665(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning... Distributions to A 10,000 Capital gain deduction 5,000 Personal exemption 100 17,100 Taxable income 12,900...

  16. 26 CFR 1.665(d)-1A - Taxes imposed on the trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years... 10,000 Gross income 30,000 Deductions: Expenses $2,000 Distributions to A 10,000 Capital gain... year an accumulation distribution of undistributed net income is made by the trust which results in...

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

    ERIC Educational Resources Information Center

    Saunders, Katherine; Lower-Basch, Elizabeth

    2015-01-01

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

  18. Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment. NBER Working Paper No. 18525

    ERIC Educational Resources Information Center

    Samwick, Andrew A.

    2012-01-01

    Approximately 10 percent of school-age children in the United States are enrolled in private schools, relieving the financial burden on public school systems, and the taxpayers who support them, of the cost of their education. At present, the tax code does not allow families who provide this financial relief an income tax deduction, even though…

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

    ERIC Educational Resources Information Center

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

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

  20. Capitalizing on Tax Benefits for Parents of Children with Special Needs

    ERIC Educational Resources Information Center

    Brinker, Thomas M., Jr.; Sherman, W. Richard

    2006-01-01

    This article gives a brief overview of the deductions and credits which may be available under current tax law. However, parents of children with special needs should be aware that specific rules apply to each of these tax issues. For instance, in order to claim a child's educational expenses, parents must carefully examine the facts regarding…

  1. Tax Information for Refugees and Their Sponsors: Questions and Answers. Revised.

    ERIC Educational Resources Information Center

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

    This guide provides Federal income tax information for refugees and their sponsors. Issues covered in a question and answer format include: (1) the tax status of refugees; (2) the criteria for declaring a refugee a dependent; (3) deductions for contributions to refugees or organizations that support them; (4) the distinction between resident and…

  2. Uncertain deduction and conditional reasoning

    PubMed Central

    Evans, Jonathan St. B. T.; Thompson, Valerie A.; Over, David E.

    2015-01-01

    There has been a paradigm shift in the psychology of deductive reasoning. Many researchers no longer think it is appropriate to ask people to assume premises and decide what necessarily follows, with the results evaluated by binary extensional logic. Most every day and scientific inference is made from more or less confidently held beliefs and not assumptions, and the relevant normative standard is Bayesian probability theory. We argue that the study of “uncertain deduction” should directly ask people to assign probabilities to both premises and conclusions, and report an experiment using this method. We assess this reasoning by two Bayesian metrics: probabilistic validity and coherence according to probability theory. On both measures, participants perform above chance in conditional reasoning, but they do much better when statements are grouped as inferences, rather than evaluated in separate tasks. PMID:25904888

  3. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  4. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  5. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  6. 42 CFR 409.82 - Inpatient hospital deductible.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Inpatient hospital deductible. 409.82 Section 409... MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.82 Inpatient hospital deductible. (a) General provisions—(1) The inpatient hospital deductible is a...

  7. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  8. 19 CFR 4.21 - Exemptions from tonnage taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 1 2013-04-01 2013-04-01 false Exemptions from tonnage taxes. 4.21 Section 4.21... TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.21 Exemptions from tonnage taxes. (a) Tonnage taxes and light money shall be suspended in whole or in part whenever the...

  9. Tax incentives as a solution to the uninsured: evidence from the self-employed.

    PubMed

    Gumus, Gulcin; Regan, Tracy L

    2013-11-01

    Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-differences and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the SE to obtain health insurance coverage. PMID:24996752

  10. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... to international shipments of the merchandise concerned from the country of exportation to the United... merchandise should be appraised under deductive value with allowances for profit and general expenses,...

  11. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... to international shipments of the merchandise concerned from the country of exportation to the United... merchandise should be appraised under deductive value with allowances for profit and general expenses,...

  12. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Administration regulations under 21 CFR part 640, i.e.— (1) The replacement blood would not endanger the health... CAH or SNF, or on an outpatient basis under Medicare Part B. (4) The deductible does not apply...

  13. 26 CFR 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4061(a)-1... be subject to the tax on automotive parts or accessories imposed by section 4061(b). Therefore, the... chassis frame, the axle capacity and placement, and the spring, brake, rim, and tire capacities....

  14. 26 CFR 1.832-2 - Deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... claim to any extent a credit for such taxes), taxes assessed against local benefits, decrease during the... the home office of a foreign insurance company by the United States branch, and borrowed money...

  15. 26 CFR 1.832-2 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... claim to any extent a credit for such taxes), taxes assessed against local benefits, decrease during the... the home office of a foreign insurance company by the United States branch, and borrowed money...

  16. Income-tax considerations related to the classification of carbon dioxide tertiary recovery project source well drilling and development costs

    SciTech Connect

    Morris, J.R.

    1984-09-01

    There are a number of income tax considerations and planning alternatives for obtaining the maximum income tax benefits available to taxpayers who incur significant costs in drilling domestic carbon dioxide (CO/sub 2/) source wells in connection with tertiary recovery projects. These include deductions for mining exploration expenditures and mining development expenditures. 16 references.

  17. 26 CFR 1.57-4 - Limitation on amounts treated as items of tax preference for taxable years beginning before...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Limitation on amounts treated as items of tax....57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before... deductions having been disallowed by reason of section 172(d)(4)). The limitation on the amount treated...

  18. 26 CFR 1.57-4 - Limitation on amounts treated as items of tax preference for taxable years beginning before...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Limitation on amounts treated as items of tax....57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before... deductions having been disallowed by reason of section 172(d)(4)). The limitation on the amount treated...

  19. 26 CFR 1.57-4 - Limitation on amounts treated as items of tax preference for taxable years beginning before...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Limitation on amounts treated as items of tax....57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before... deductions having been disallowed by reason of section 172(d)(4)). The limitation on the amount treated...

  20. 26 CFR 1.57-4 - Limitation on amounts treated as items of tax preference for taxable years beginning before...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Limitation on amounts treated as items of tax....57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before... deductions having been disallowed by reason of section 172(d)(4)). The limitation on the amount treated...

  1. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 1.5 tons is deductible as chart room. (f) Donkey engine and boiler. Donkey engine and boiler space... cleaning residue, bilge residue, or other waste material generated aboard the vessel is deductible....

  2. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 1.5 tons is deductible as chart room. (f) Donkey engine and boiler. Donkey engine and boiler space... cleaning residue, bilge residue, or other waste material generated aboard the vessel is deductible....

  3. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 1.5 tons is deductible as chart room. (f) Donkey engine and boiler. Donkey engine and boiler space... cleaning residue, bilge residue, or other waste material generated aboard the vessel is deductible....

  4. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 1.5 tons is deductible as chart room. (f) Donkey engine and boiler. Donkey engine and boiler space... cleaning residue, bilge residue, or other waste material generated aboard the vessel is deductible....

  5. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 1.5 tons is deductible as chart room. (f) Donkey engine and boiler. Donkey engine and boiler space... cleaning residue, bilge residue, or other waste material generated aboard the vessel is deductible....

  6. 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)

  7. 40 CFR 72.95 - Allowance deduction formula.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance deduction formula. 72.95... (CONTINUED) PERMITS REGULATION Compliance Certification § 72.95 Allowance deduction formula. The following formula shall be used to determine the total number of allowances to be deducted for the calendar...

  8. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement...

  9. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement...

  10. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement...

  11. 5 CFR 841.503 - Amounts of employee deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... cost of social security. (b) The rate of employee deductions from basic pay for FERS coverage for a..., for the employee cost of social security. (c) Employee deductions will be at the rate in paragraph (a) or (b) of this section as if social security deductions were being made even if social...

  12. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement...

  13. 40 CFR 74.49 - Calculation for deducting allowances.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Calculation for deducting allowances. 74.49 Section 74.49 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR....49 Calculation for deducting allowances. (a) Allowance deduction formula. The following formula...

  14. 20 CFR 404.1085 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Net operating loss deduction. 404.1085... Income § 404.1085 Net operating loss deduction. When determining your net earnings from self-employment, you disregard the deduction provided by section 172 of the Code that relates to net operating...

  15. The Dynamics of Deductive Reasoning: An fMRI Investigation

    ERIC Educational Resources Information Center

    Rodriguez-Moreno, Diana; Hirsch, Joy

    2009-01-01

    Although the basis for deductive reasoning has been a traditional focus of philosophical discussion, the neural correlates and mechanisms that underlie deductive reasoning have only recently become the focus of scientific investigation. In syllogistic deductive reasoning information presented in two related sequential premises leads to a…

  16. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Deduction from railroad retirement benefits. 408.42 Section 408.42 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an...

  17. 12 CFR 713.6 - What is the permissible deductible?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false What is the permissible deductible? 713.6... FIDELITY BOND AND INSURANCE COVERAGE FOR FEDERAL CREDIT UNIONS § 713.6 What is the permissible deductible? (a)(1) The maximum amount of allowable deductible is computed based on a federal credit union's...

  18. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement...

  19. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Forest management deductions. 163.25 Section 163.25... Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions of 25 U.S.C. 413 and 25 U.S.C. 3105, a forest management deduction shall be withheld from the...

  20. 48 CFR 49.204 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Deductions. 49.204 Section 49.204 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT TERMINATION OF CONTRACTS Additional Principles for Fixed-Price Contracts Terminated for Convenience...

  1. Teaching and Assessing Deductive Reasoning Skills

    ERIC Educational Resources Information Center

    Leighton, Jacqueline P.

    2006-01-01

    The author examined the effectiveness of training in symbolic logic for improving students' deductive reasoning. A total of 116 undergraduate students (approximately equal numbers of men and women) enrolled in 1st-year university philosophy courses in symbolic logic participated in 2 studies. In both studies, students completed booklets of…

  2. Graphic Interface Design and Deductive Proof Construction.

    ERIC Educational Resources Information Center

    Croy, Marvin J.

    1999-01-01

    Presents graphic means of representing deductive proofs in a sentential system of symbolic logic. Provides students with performance data following a description of the rule set and the working backwards method. Shows that one interface design is superior to others in respect to working backwards. Draws some general conclusions concerning the…

  3. 38 CFR 70.31 - Deductibles.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Secretary for each one-way trip from the amount otherwise payable under this part for such one-way trip... trips for which deductions were made in such calendar month, and (2) Whenever the Secretary adjusts the... would cause the beneficiary severe financial hardship. For purposes of this section, severe...

  4. 38 CFR 70.31 - Deductibles.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Secretary for each one-way trip from the amount otherwise payable under this part for such one-way trip... trips for which deductions were made in such calendar month, and (2) Whenever the Secretary adjusts the... would cause the beneficiary severe financial hardship. For purposes of this section, severe...

  5. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... merchandise imported from the same country as well as other countries as the merchandise being appraised. (c) Prices. The deductive value of the merchandise being appraised is whichever of the following prices (as... merchandise being appraised, identical merchandise, or similar merchandise. (b) Merchandise of the same...

  6. 26 CFR 1.809-5 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxable year contain no right to participate in the divisible surplus of the company. For example, if at... subparagraph is claimed such contracts have rights to dividends or similar distributions (as defined in section... contracts and, therefore, no deduction shall be allowed. Thus, if a class of contracts having no right...

  7. 34 CFR 32.10 - Deductions process.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Secretary may refer the debt to a paying agency for collection by offset under 5 CFR 550.1108. (e) Interest... the provisions of 4 CFR 102.13. (f) An employee's payment, whether voluntary or involuntary, of all or... 34 Education 1 2010-07-01 2010-07-01 false Deductions process. 32.10 Section 32.10...

  8. 34 CFR 32.10 - Deductions process.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Secretary may refer the debt to a paying agency for collection by offset under 5 CFR 550.1108. (e) Interest... the provisions of 4 CFR 102.13. (f) An employee's payment, whether voluntary or involuntary, of all or... 34 Education 1 2012-07-01 2012-07-01 false Deductions process. 32.10 Section 32.10...

  9. 34 CFR 32.10 - Deductions process.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Secretary may refer the debt to a paying agency for collection by offset under 5 CFR 550.1108. (e) Interest... the provisions of 4 CFR 102.13. (f) An employee's payment, whether voluntary or involuntary, of all or... 34 Education 1 2014-07-01 2014-07-01 false Deductions process. 32.10 Section 32.10...

  10. Deductive Reasoning. Technical Report No. 3.

    ERIC Educational Resources Information Center

    Sternberg, Robert J.; And Others

    A progress report of work done in formulating a theory of deductive reasoning is given. Models for the three main kinds of syllogisms that have been investigated by students of human reasoning (categorical, conditional, and linear) have been formulated and tested. The theory and data for each of the three kinds of syllogisms is summarized. Some…

  11. Transportability of Deductive Measurement across Cultures.

    ERIC Educational Resources Information Center

    McCauley, Donald E., Jr.; Colberg, Magda

    1983-01-01

    A theory and test of cross-cultural transportability of measurement were constructed on a logico-mathematical basis regarding the deductive measures and on a basis of syntactic reduction and Latin-based vocabulary regarding the linguistic measuring medium. A pilot study was administered in Spain, France, and the United States. (Author/PN)

  12. 7 CFR 718.109 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the crop being measured and which is not part of a skip-row pattern under § 718.108 shall be deducted from the acreage of the crop if such area meets the following minimum national standards or..., terraces, permanent irrigation and drainage ditches, sod waterways, non-cropland, and...

  13. 26 CFR 1.832-5 - Deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... reinsurance treaties, dividends paid to shareholders in their capacity as such, remittances to the home office.... Insurance companies are entitled to the alternative taxes provided in section 1201....

  14. 26 CFR 1.832-5 - Deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... reinsurance treaties, dividends paid to shareholders in their capacity as such, remittances to the home office.... Insurance companies are entitled to the alternative taxes provided in section 1201....

  15. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

    This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

  16. 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.

  17. The Impact of Increased Tax Subsidies on the Insurance Coverage of Self-Employed Families: Evidence from the 1996-2004 Medical Expenditure Panel Survey

    ERIC Educational Resources Information Center

    Selden, Thomas M.

    2009-01-01

    The share of health insurance premiums that self-employed workers can deduct when computing federal income taxes rose from 30 percent in 1996 to 100 percent in 2003. Data from the 1996-2004 Medical Expenditure Panel Survey are used to show that the increased tax subsidy was associated with substantial increases in private coverage among…

  18. Lighting.

    SciTech Connect

    United States. Bonneville Power Administration.

    1992-09-01

    Since lighting accounts for about one-third of the energy used in commercial buildings, there is opportunity to conserve. There are two ways to reduce lighting energy use: modify lighting systems so that they used less electricity and/or reduce the number of hours the lights are used. This booklet presents a number of ways to do both. Topics covered include: reassessing lighting levels, reducing lighting levels, increasing bulb & fixture efficiency, using controls to regulate lighting, and taking advantage of daylight.

  19. 26 CFR 1.832-2 - Deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the home office of a foreign insurance company by the United States branch, and borrowed money repaid... section 1211. Insurance companies are entitled to the alternative taxes provided in section 1201....

  20. Abduction, Deduction and Induction: Can These Concepts Be Used for an Understanding of Methodological Processes in Interpretative Case Studies?

    ERIC Educational Resources Information Center

    Åsvoll, Håvard

    2014-01-01

    Within the area of interpretative case studies, there appears to be a vast amount of literature about theoretical interpretations as the main analytical strategy. In light of this theoretically based strategy in case studies, this article presents an extended perspective based on Charles Sanders Peirce's concepts of abduction, deduction and…

  1. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... regulations to help the reader locate relevant provisions. The headings are to be used only as a matter of... advertisement explicitly states that a building is eligible for the investment tax credit for rehabilitation of... maintenance expenses, or other deductions or credits typically associated with a building....

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

    ERIC Educational Resources Information Center

    Conklin, Kristin D.

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

  3. 42 CFR 408.44 - Deduction from civil service annuities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... § 408.44 Deduction from civil service annuities. (a) Responsibility for deductions. If an enrollee is not entitled to railroad retirement benefits or social security benefits, and is receiving a civil... service annuity or to social security or railroad retirement benefits, and the annuitant gives...

  4. 26 CFR 1.1502-24 - Consolidated charitable contributions deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated charitable contributions deduction... charitable contributions deduction. (a) Determination of amount of consolidated charitable contributions... section 170(b)(2)), plus the consolidated charitable contribution carryovers to such year, or (2)...

  5. Automated deduction for first-order logic with equality

    2003-09-01

    Otter 3.3 is the current version of ANL's automated deduction system designed to search for proofs and countermodels of conjectures stated in first-order logic with equality. It is used mostly for research in mathematics and logic and also for various applications requiring deductive data processing.

  6. 7 CFR 1131.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1131.86 Section 1131... SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE ARIZONA MARKETING AREA Order Regulating Handling Administrative Assessment and Marketing Service Deduction §...

  7. 46 CFR 69.121 - Engine room deduction.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... vessel's gross tonnage, deduct 32/13 times the total propelling machinery space; (ii) If the total... times the total propelling machinery space, whichever the vessel's owner elects. (3) For vessels... less of the vessel's gross tonnage, deduct 37/20 times the total propelling machinery space; (ii)...

  8. 46 CFR 69.121 - Engine room deduction.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... vessel's gross tonnage, deduct 32/13 times the total propelling machinery space; (ii) If the total... times the total propelling machinery space, whichever the vessel's owner elects. (3) For vessels... less of the vessel's gross tonnage, deduct 37/20 times the total propelling machinery space; (ii)...

  9. 46 CFR 69.121 - Engine room deduction.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... vessel's gross tonnage, deduct 32/13 times the total propelling machinery space; (ii) If the total... times the total propelling machinery space, whichever the vessel's owner elects. (3) For vessels... less of the vessel's gross tonnage, deduct 37/20 times the total propelling machinery space; (ii)...

  10. 42 CFR 410.161 - Part B blood deductible.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Part B blood deductible. 410.161 Section 410.161... PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.161 Part B blood deductible. (a) General rules. (1) As used in this section, packed red cells means the red blood cells...

  11. 42 CFR 410.161 - Part B blood deductible.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Part B blood deductible. 410.161 Section 410.161... PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.161 Part B blood deductible. (a) General rules. (1) As used in this section, packed red cells means the red blood cells...

  12. 42 CFR 410.161 - Part B blood deductible.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Part B blood deductible. 410.161 Section 410.161... PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.161 Part B blood deductible. (a) General rules. (1) As used in this section, packed red cells means the red blood cells...

  13. 46 CFR 69.121 - Engine room deduction.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 2 2010-10-01 2010-10-01 false Engine room deduction. 69.121 Section 69.121 Shipping... MEASUREMENT OF VESSELS Standard Measurement System § 69.121 Engine room deduction. (a) General. The engine...) Space below the crown. The crown is the top of the main space of the engine room to which the heights...

  14. 20 CFR 404.423 - Manner of making deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Manner of making deductions. 404.423 Section 404.423 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.423 Manner of making...

  15. 20 CFR 404.423 - Manner of making deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Manner of making deductions. 404.423 Section 404.423 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.423 Manner of making...

  16. 20 CFR 404.423 - Manner of making deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Manner of making deductions. 404.423 Section 404.423 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.423 Manner of making...

  17. 20 CFR 404.423 - Manner of making deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Manner of making deductions. 404.423 Section 404.423 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.423 Manner of making...

  18. 20 CFR 404.423 - Manner of making deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Manner of making deductions. 404.423 Section 404.423 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits § 404.423 Manner of making...

  19. 40 CFR 72.95 - Allowance deduction formula.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... formula shall be used to determine the total number of allowances to be deducted for the calendar year...) “Allowances surrendered for underutilization” is the total number of allowances calculated in accordance with § 72.92 (a) and (c). (c) “Allowances deducted for Phase I extensions” is the total number of...

  20. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Forest management deductions. 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions...

  1. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Forest management deductions. 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions...

  2. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Forest management deductions. 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions...

  3. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Forest management deductions. 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions...

  4. Automated deduction for first-order logic with equality

    2001-06-01

    Otter 3.2 is the current version of ANL's automated deduction system designed to search for proofs and countermodels of conjectures stated in first-order logic with equality. It is used mostly for research in mathematics and logic and also for various applications requiring deductive data processing.

  5. 5 CFR 831.1003 - Deductions from pay.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Deductions from pay. 831.1003 Section 831.1003 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1003 Deductions from pay. (a) Except as otherwise provided in...

  6. 5 CFR 831.1003 - Deductions from pay.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Deductions from pay. 831.1003 Section 831.1003 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1003 Deductions from pay. (a) Except as otherwise provided in...

  7. 5 CFR 831.1003 - Deductions from pay.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Deductions from pay. 831.1003 Section 831.1003 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1003 Deductions from pay. (a) Except as otherwise provided in...

  8. 5 CFR 831.1003 - Deductions from pay.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Deductions from pay. 831.1003 Section 831.1003 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1003 Deductions from pay. (a) Except as otherwise provided in...

  9. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Deductions from regular annuity rate. 226.35... § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and divorced... withholding (spouse annuity only), recovery of debts due the Federal government, and garnishment pursuant...

  10. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Deductions from regular annuity rate. 226.35... § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and divorced... withholding (spouse annuity only), recovery of debts due the Federal government, and garnishment pursuant...

  11. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Deductions from regular annuity rate. 226.35... § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and divorced... withholding (spouse annuity only), recovery of debts due the Federal government, and garnishment pursuant...

  12. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Deductions from regular annuity rate. 226.35... § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and divorced... withholding (spouse annuity only), recovery of debts due the Federal government, and garnishment pursuant...

  13. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Deductions from regular annuity rate. 226.35... § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and divorced... withholding (spouse annuity only), recovery of debts due the Federal government, and garnishment pursuant...

  14. Imaging deductive reasoning and the new paradigm

    PubMed Central

    Oaksford, Mike

    2015-01-01

    There has been a great expansion of research into human reasoning at all of Marr’s explanatory levels. There is a tendency for this work to progress within a level largely ignoring the others which can lead to slippage between levels (Chater et al., 2003). It is argued that recent brain imaging research on deductive reasoning—implementational level—has largely ignored the new paradigm in reasoning—computational level (Over, 2009). Consequently, recent imaging results are reviewed with the focus on how they relate to the new paradigm. The imaging results are drawn primarily from a recent meta-analysis by Prado et al. (2011) but further imaging results are also reviewed where relevant. Three main observations are made. First, the main function of the core brain region identified is most likely elaborative, defeasible reasoning not deductive reasoning. Second, the subtraction methodology and the meta-analytic approach may remove all traces of content specific System 1 processes thought to underpin much human reasoning. Third, interpreting the function of the brain regions activated by a task depends on theories of the function that a task engages. When there are multiple interpretations of that function, interpreting what an active brain region is doing is not clear cut. It is concluded that there is a need to more tightly connect brain activation to function, which could be achieved using formalized computational level models and a parametric variation approach. PMID:25774130

  15. Value-Added Tax -- Can Schools Use It?

    ERIC Educational Resources Information Center

    Salmon, Richard G.

    1973-01-01

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

  16. Deductibility of Expenses for Studying Abroad

    ERIC Educational Resources Information Center

    Slater, Robert; Hart, Dana L.

    2015-01-01

    In this paper the authors examine the tax treatment of study abroad expenses for students who engage in study abroad activities. Study abroad activity has increased dramatically at U.S. universities. The Institute of International Education (IIE) reports that 289,408 U.S. students studied abroad in 2013 up 2.1% from 2012 (IIE 2014). Over the past…

  17. 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

  18. Taxes, divorce-transactions costs, economic conditions, and divorce rates: an exploratory empirical inquiry for the United States.

    PubMed

    Cebula, R J; Belton, W J

    1995-01-01

    "This study argues that, given the tax deductibility of alimony payments in the United States, higher marginal federal income tax rates may reduce the expected transactions costs of divorce and act thereby to increase the divorce rate. After allowing for a variety of other factors, including inflation, female labor force participation, AIDS, the Vietnam War, age, the availability of legal assistance, and transfer payments, both first-differences estimates and Granger-causality tests strongly support the hypothesis."

  19. 42 CFR 408.45 - Deduction from age 72 special payments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Deduction from age 72 special payments. 408.45... § 408.45 Deduction from age 72 special payments. (a) Deduction of premiums. SMI premiums are deducted from age 72 special payments made under section 228 of the Act or the payments are withheld...

  20. 42 CFR 408.45 - Deduction from age 72 special payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from age 72 special payments. 408.45... § 408.45 Deduction from age 72 special payments. (a) Deduction of premiums. SMI premiums are deducted from age 72 special payments made under section 228 of the Act or the payments are withheld...

  1. 42 CFR 408.45 - Deduction from age 72 special payments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Deduction from age 72 special payments. 408.45... § 408.45 Deduction from age 72 special payments. (a) Deduction of premiums. SMI premiums are deducted from age 72 special payments made under section 228 of the Act or the payments are withheld...

  2. 42 CFR 408.45 - Deduction from age 72 special payments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Deduction from age 72 special payments. 408.45... § 408.45 Deduction from age 72 special payments. (a) Deduction of premiums. SMI premiums are deducted from age 72 special payments made under section 228 of the Act or the payments are withheld...

  3. 42 CFR 408.40 - Deduction from monthly benefits: Basic rules.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from monthly benefits: Basic rules. 408... Benefits § 408.40 Deduction from monthly benefits: Basic rules. (a) Deduction from monthly benefits. (1... for deduction is as follows: (i) Railroad retirement benefits. (ii) Social security benefits....

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

    PubMed

    1988-01-01

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

  5. 26 CFR 1.58-7 - Tax preferences attributable to foreign sources; preferences other than capital gains and stock...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of income and deduction relating to excess investment interest are as follows: United States France... per-country foreign tax credit limitation, his excess investment interest from France and Germany... attributable to France is limited as follows: Total worldwide excess ($90,000)/Total separately...

  6. 26 CFR 1.58-7 - Tax preferences attributable to foreign sources; preferences other than capital gains and stock...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Germany Total Investment income from sources within $150,000 $120,000 $180,000 $450,000 Investment... per-country foreign tax credit limitation, his excess investment interest from France and Germany... this subparagraph, treated as deductions attributable to income from sources within Germany. Example...

  7. 26 CFR 1.58-7 - Tax preferences attributable to foreign sources; preferences other than capital gains and stock...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Germany Total Investment income from sources within $150,000 $120,000 $180,000 $450,000 Investment... per-country foreign tax credit limitation, his excess investment interest from France and Germany... this subparagraph, treated as deductions attributable to income from sources within Germany. Example...

  8. 26 CFR 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... account and treated as capital items. 1.266-1 Section 1.266-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.266-1 Taxes and carrying charges chargeable to capital account and treated as capital items. (a)(1... the Code. No deduction is allowable for any items so treated. (2) See §§ 1.263A-8 through...

  9. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  10. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  11. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  13. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 1.179-3 - Carryover of disallowed deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... restaurant business. During 1992, ABC purchases and places in service two items of section 179 property—a... taxable income derived from the active conduct of its restaurant business. Therefore, ABC may deduct...

  15. 26 CFR 1.179-3 - Carryover of disallowed deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... restaurant business. During 1992, ABC purchases and places in service two items of section 179 property—a... taxable income derived from the active conduct of its restaurant business. Therefore, ABC may deduct...

  16. 48 CFR 1852.236-71 - Additive or deductive items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award shall be the conforming... conforming responsible bidder for the same combination of bid items. (End of provision)...

  17. 26 CFR 1.163-1 - Interest deduction in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... reality a dividend thereon, cannot be deducted in computing taxable income. (See, however, section 583... the Department of Housing and Urban Development under section 235 of the National Housing Act (12...

  18. 26 CFR 1.163-1 - Interest deduction in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... reality a dividend thereon, cannot be deducted in computing taxable income. (See, however, section 583... the Department of Housing and Urban Development under section 235 of the National Housing Act (12...

  19. Waivers of insurance deductibles--charity or crime?

    PubMed

    Barton, H M

    1990-03-01

    Many physicians occasionally waive insurance deductibles and copayments for their patients. Some do it routinely and advertise the fact. Aetna Life Insurance Company in 1988 called this practice fraud, a position The National Health Care Anti-Fraud Association subsequently took (1). However, it is all too easy to apply that label without analyzing the facts. This article examines the practice of waiving copayments and deductibles, describes recent developments in the area, and offers some guidelines for physicians.

  20. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

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

  1. 26 CFR 20.2056(d)-1 - Marital deduction; special rules for marital deduction if surviving spouse is not a United States...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Marital deduction; special rules for marital deduction if surviving spouse is not a United States citizen. 20.2056(d)-1 Section 20.2056(d)-1 Internal... rules for marital deduction if surviving spouse is not a United States citizen. Rules pertaining to...

  2. Kinematic mental simulations in abduction and deduction

    PubMed Central

    Khemlani, Sangeet Suresh; Mackiewicz, Robert; Bucciarelli, Monica; Johnson-Laird, Philip N.

    2013-01-01

    We present a theory, and its computer implementation, of how mental simulations underlie the abductions of informal algorithms and deductions from these algorithms. Three experiments tested the theory’s predictions, using an environment of a single railway track and a siding. This environment is akin to a universal Turing machine, but it is simple enough for nonprogrammers to use. Participants solved problems that required use of the siding to rearrange the order of cars in a train (experiment 1). Participants abduced and described in their own words algorithms that solved such problems for trains of any length, and, as the use of simulation predicts, they favored “while-loops” over “for-loops” in their descriptions (experiment 2). Given descriptions of loops of procedures, participants deduced the consequences for given trains of six cars, doing so without access to the railway environment (experiment 3). As the theory predicts, difficulty in rearranging trains depends on the numbers of moves and cars to be moved, whereas in formulating an algorithm and deducing its consequences, it depends on the Kolmogorov complexity of the algorithm. Overall, the results corroborated the use of a kinematic mental model in creating and testing informal algorithms and showed that individuals differ reliably in the ability to carry out these tasks. PMID:24082090

  3. The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

    PubMed

    Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

    2015-07-01

    The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities.

  4. The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

    PubMed

    Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

    2015-07-01

    The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities. PMID:26085486

  5. Deductive way of reasoning about the internet AS level topology

    NASA Astrophysics Data System (ADS)

    Dávid, Szabó; Attila, Kőrösi; József, Bíró; András, Gulyás

    2015-11-01

    Our current understanding about the AS level topology of the Internet is based on measurements and inductive-type models which set up rules describing the behavior (node and edge dynamics) of the individual ASes and generalize the consequences of these individual actions for the complete AS ecosystem using induction. In this paper we suggest a third, deductive approach in which we have premises for the whole AS system and the consequences of these premises are determined through deductive reasoning. We show that such a deductive approach can give complementary insights into the topological properties of the AS graph. While inductive models can mostly reflect high level statistics (e.g., degree distribution, clustering, diameter), deductive reasoning can identify omnipresent subgraphs and peering likelihood. We also propose a model, called YEAS, incorporating our deductive analytical findings that produces topologies contain both traditional and novel metrics for the AS level Internet. Project supported by Ericsson and partially supported by the Hungarian Scientific Research Fund (Grant No. OTKA 108947).

  6. Tax incentives for corporate giving programs: what measures increase funds available?

    PubMed

    Webb, N J

    1996-01-01

    Policy differences in the treatment of corporations and nonprofit private corporate foundations raise several issues of interest to those who administer and receive donations, as well as those who hope to augment government funds with private charitable donations. Of the $6 billion donated by corporations to charity in 1994, approximately one-fourth came through corporate foundations. What determines the choice of giving through a foundation or directly to charity? The author examines the financial implications for each type of corporate giving by presenting specific elements of current policy on tax rates and deductions for giving. Specific factors considered are (1) differences in the treatment of corporate and foundation income, (2) deductibility of different types of gifts, (3) occurrence of donations to non-U.S. (non-tax-deductible) charities, (4) sales of assets to fund corporate foundations, (5) effects of giving on corporate image, and (6) effects of contributions over time. Analysis of regulations illustrates motivating factors for why corporate executives make certain types of gifts in certain ways. The author clarifies how social workers, fundraisers, nonprofit managers, and corporate officials alike benefit from understanding the differences among types of gifts, methods of giving, and deductibility of corporate donations.

  7. Deductive Coordination of Multiple Geospatial Knowledge Sources

    NASA Astrophysics Data System (ADS)

    Waldinger, R.; Reddy, M.; Culy, C.; Hobbs, J.; Jarvis, P.; Dungan, J. L.

    2002-12-01

    Deductive inference is applied to choreograph the cooperation of multiple knowledge sources to respond to geospatial queries. When no one source can provide an answer, the response may be deduced from pieces of the answer provided by many sources. Examples of sources include (1) The Alexandria Digital Library Gazetteer, a repository that gives the locations for almost six million place names, (2) The Cia World Factbook, an online almanac with basic information about more than 200 countries. (3) The SRI TerraVision 3D Terrain Visualization System, which displays a flight-simulator-like interactive display of geographic data held in a database, (4) The NASA GDACC WebGIS client for searching satellite and other geographic data available through OpenGIS Consortium (OGC) Web Map Servers, and (5) The Northern Arizona University Latitude/Longitude Distance Calculator. Queries are phrased in English and are translated into logical theorems by the Gemini Natural Language Parser. The theorems are proved by SNARK, a first-order-logic theorem prover, in the context of an axiomatic geospatial theory. The theory embodies a representational scheme that takes into account the fact that the same place may have many names, and the same name may refer to many places. SNARK has built-in procedures (RCC8 and the Allen calculus, respectively) for reasoning about spatial and temporal concepts. External knowledge sources may be consulted by SNARK as the proof is in progress, so that most knowledge need not be stored axiomatically. The Open Agent Architecture (OAA) facilitates communication between sources that may be implemented on different machines in different computer languages. An answer to the query, in the form of text or an image, is extracted from the proof. Currently, three-dimensional images are displayed by TerraVision but other displays are possible. The combined system is called Geo-Logica. Some example queries that can be handled by Geo-Logica include: (1) show the

  8. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  9. Higher Education: Improved Tax Information Could Help Families Pay for College. Report to the Committee on Finance, U.S. Senate. GAO-12-560

    ERIC Educational Resources Information Center

    White, James R.; Scott, George A.

    2012-01-01

    The federal government provides billions of dollars in assistance each year to students and families through federal student aid programs authorized under Title IV of the Higher Education Act of 1965 and through tax expenditures, such as credits and deductions. GAO was asked to (1) describe the size and distribution of Title IV student aid and tax…

  10. The interplay of deductive and inductive reasoning in psychoanalytic theorizing.

    PubMed

    Hanly, Charles

    2014-10-01

    Deductive and inductive reasoning both played an essential part in Freud's construction of psychoanalysis. In this paper, the author explores the happy marriage of empiricism and rationalism in Freud's use of deductive reasoning in the construction of psychoanalytic theory. To do this, the author considers three major amendments Freud made to his theory: (i) infant and childhood sexuality, (ii) the structural theory, and (iii) the theory of signal anxiety. Ultimately, the author argues for, and presents Freud as a proponent of, the epistemological position that he calls critical realism.

  11. The interplay of deductive and inductive reasoning in psychoanalytic theorizing.

    PubMed

    Hanly, Charles

    2014-10-01

    Deductive and inductive reasoning both played an essential part in Freud's construction of psychoanalysis. In this paper, the author explores the happy marriage of empiricism and rationalism in Freud's use of deductive reasoning in the construction of psychoanalytic theory. To do this, the author considers three major amendments Freud made to his theory: (i) infant and childhood sexuality, (ii) the structural theory, and (iii) the theory of signal anxiety. Ultimately, the author argues for, and presents Freud as a proponent of, the epistemological position that he calls critical realism. PMID:25346082

  12. Deductive Evaluation: Formal Code Analysis With Low User Burden

    NASA Technical Reports Server (NTRS)

    Di Vito, Ben. L

    2016-01-01

    We describe a framework for symbolically evaluating iterative C code using a deductive approach that automatically discovers and proves program properties. Although verification is not performed, the method can infer detailed program behavior. Software engineering work flows could be enhanced by this type of analysis. Floyd-Hoare verification principles are applied to synthesize loop invariants, using a library of iteration-specific deductive knowledge. When needed, theorem proving is interleaved with evaluation and performed on the fly. Evaluation results take the form of inferred expressions and type constraints for values of program variables. An implementation using PVS (Prototype Verification System) is presented along with results for sample C functions.

  13. 76 FR 67567 - Medicare Program; Inpatient Hospital Deductible and Hospital and Extended Care Services...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-01

    ... Medicare Program; Inpatient Hospital Deductible and Hospital and Extended Care Services Coinsurance Amounts... Services RIN 0938-AQ14 Medicare Program; Inpatient Hospital Deductible and Hospital and Extended Care.... ACTION: Notice. SUMMARY: This notice announces the inpatient hospital deductible and the hospital...

  14. 12 CFR 347.208 - Assessment base deductions by insured branch.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Assessment base deductions by insured branch... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.208 Assessment base deductions by..., branches, agencies, or wholly owned subsidiaries may be deducted from the assessment base of the...

  15. 12 CFR 347.208 - Assessment base deductions by insured branch.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Assessment base deductions by insured branch... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.208 Assessment base deductions by..., branches, agencies, or wholly owned subsidiaries may be deducted from the assessment base of the...

  16. 12 CFR 347.208 - Assessment base deductions by insured branch.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Assessment base deductions by insured branch... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.208 Assessment base deductions by..., branches, agencies, or wholly owned subsidiaries may be deducted from the assessment base of the...

  17. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS NATIONAL SERVICE LIFE INSURANCE Premiums § 8.5 Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from...

  18. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery....

  19. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery....

  20. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery....

  1. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery....

  2. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery....

  3. 26 CFR 31.3123-1 - Deductions by an employer from remuneration of an employee.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Deductions by an employer from remuneration of... 1954) General Provisions § 31.3123-1 Deductions by an employer from remuneration of an employee. Any amount deducted by an employer from the remuneration of an employee is considered to be part of...

  4. 26 CFR 31.3307-1 - Deductions by an employer from remuneration of an employee.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Deductions by an employer from remuneration of...) § 31.3307-1 Deductions by an employer from remuneration of an employee. Any amount deducted by an employer from the remuneration of an employee is considered to be a part of the employee's remuneration...

  5. Children's and Adults' Judgments of the Certainty of Deductive Inferences, Inductive Inferences, and Guesses

    ERIC Educational Resources Information Center

    Pillow, Bradford H.; Pearson, RaeAnne M.; Hecht, Mary; Bremer, Amanda

    2010-01-01

    Children and adults rated their own certainty following inductive inferences, deductive inferences, and guesses. Beginning in kindergarten, participants rated deductions as more certain than weak inductions or guesses. Deductions were rated as more certain than strong inductions beginning in Grade 3, and fourth-grade children and adults…

  6. 26 CFR 1.167(a)-10 - When depreciation deduction is allowable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false When depreciation deduction is allowable. 1.167... Corporations § 1.167(a)-10 When depreciation deduction is allowable. (a) A taxpayer should deduct the proper... asset shall begin when the asset is placed in service and shall end when the asset is retired...

  7. 12 CFR 347.208 - Assessment base deductions by insured branch.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Assessment base deductions by insured branch... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.208 Assessment base deductions by..., branches, agencies, or wholly owned subsidiaries may be deducted from the assessment base of the...

  8. 42 CFR 410.160 - Part B annual deductible.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... hepatitis b vaccines and their administration. (3) Federally qualified health center services. (4) ASC... 42 Public Health 2 2013-10-01 2013-10-01 false Part B annual deductible. 410.160 Section 410.160... PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.160 Part B...

  9. 42 CFR 410.160 - Part B annual deductible.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... hepatitis b vaccines and their administration. (3) Federally qualified health center services. (4) ASC... 42 Public Health 2 2012-10-01 2012-10-01 false Part B annual deductible. 410.160 Section 410.160... PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.160 Part B...

  10. 42 CFR 410.160 - Part B annual deductible.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... hepatitis b vaccines and their administration. (3) Federally qualified health center services. (4) ASC... 42 Public Health 2 2014-10-01 2014-10-01 false Part B annual deductible. 410.160 Section 410.160... PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.160 Part B...

  11. 42 CFR 410.160 - Part B annual deductible.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... hepatitis b vaccines and their administration. (3) Federally qualified health center services. (4) ASC... 42 Public Health 2 2011-10-01 2011-10-01 false Part B annual deductible. 410.160 Section 410.160... PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.160 Part B...

  12. 7 CFR 1126.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1126.86 Section 1126.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE SOUTHWEST...

  13. 7 CFR 1124.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1124.86 Section 1124.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE PACIFIC...

  14. 7 CFR 1131.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1131.86 Section 1131.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE ARIZONA...

  15. 7 CFR 1033.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1033.86 Section 1033.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE MIDEAST...

  16. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1032.86 Section 1032.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE CENTRAL...

  17. 7 CFR 1126.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1126.86 Section 1126.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE SOUTHWEST...

  18. 7 CFR 1124.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1124.86 Section 1124.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE PACIFIC...

  19. 7 CFR 1033.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1033.86 Section 1033.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE MIDEAST...

  20. Diagnose: A Medical Computer Game Utilizing Deductive Reasoning.

    ERIC Educational Resources Information Center

    Nelson, Charles D.; And Others

    1979-01-01

    "Diagnose" is a computer-assisted instruction lesson designed to give medical students experience in using deductive reasoning in diagnosis. The computer selects a mystery disease from a stored list, along with 12 randomly-selected clues--three indicators of presenting complaints, history, physical findings, and laboratory tests. (LBH)

  1. 48 CFR 452.236-70 - Additive or Deductive Items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Additive or Deductive Items. 452.236-70 Section 452.236-70 Federal Acquisition Regulations System DEPARTMENT OF AGRICULTURE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Texts of Provisions and Clauses...

  2. 42 CFR 410.160 - Part B annual deductible.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Part B annual deductible. 410.160 Section 410.160 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICARE PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.160 Part B...

  3. 24 CFR 220.823 - Claim computation; items deducted.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... AUTHORITIES MORTGAGE INSURANCE AND INSURED IMPROVEMENT LOANS FOR URBAN RENEWAL AND CONCENTRATED DEVELOPMENT... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Claim computation; items deducted. 220.823 Section 220.823 Housing and Urban Development Regulations Relating to Housing and...

  4. 24 CFR 220.823 - Claim computation; items deducted.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... AUTHORITIES MORTGAGE INSURANCE AND INSURED IMPROVEMENT LOANS FOR URBAN RENEWAL AND CONCENTRATED DEVELOPMENT... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Claim computation; items deducted. 220.823 Section 220.823 Housing and Urban Development Regulations Relating to Housing and...

  5. 24 CFR 220.823 - Claim computation; items deducted.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... AUTHORITIES MORTGAGE INSURANCE AND INSURED IMPROVEMENT LOANS FOR URBAN RENEWAL AND CONCENTRATED DEVELOPMENT... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Claim computation; items deducted. 220.823 Section 220.823 Housing and Urban Development Regulations Relating to Housing and...

  6. 24 CFR 220.823 - Claim computation; items deducted.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... AUTHORITIES MORTGAGE INSURANCE AND INSURED IMPROVEMENT LOANS FOR URBAN RENEWAL AND CONCENTRATED DEVELOPMENT... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Claim computation; items deducted. 220.823 Section 220.823 Housing and Urban Development Regulations Relating to Housing and...

  7. 24 CFR 220.823 - Claim computation; items deducted.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AUTHORITIES MORTGAGE INSURANCE AND INSURED IMPROVEMENT LOANS FOR URBAN RENEWAL AND CONCENTRATED DEVELOPMENT... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Claim computation; items deducted. 220.823 Section 220.823 Housing and Urban Development Regulations Relating to Housing and...

  8. 26 CFR 1.642(f)-1 - Amortization deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... structures as defined in section 191, in the same manner and to the same extent as in the case of an... or trust is allowed amortization deductions with respect to an emergency facility as defined in section 168(d), with respect to a certified pollution control facility as defined in section 169(d),...

  9. 17 CFR 256.426.5 - Other deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.426.5 Other deductions. (a) This account... not written-off to the appropriate operating expense account, shall be included in this account....

  10. 18 CFR 367.4350 - Account 435, Extraordinary deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 435..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT... GAS ACT Retained Earnings Accounts § 367.4350 Account 435, Extraordinary deductions. This account...

  11. Allchin's Shoehorn, or Why Science Is Hypothetico-Deductive.

    ERIC Educational Resources Information Center

    Lawson, Anton E.

    2003-01-01

    Criticizes Allchin's article about Lawson's analysis of Galileo's discovery of Jupiter's moons. Suggests that a careful analysis of the way humans spontaneously process information and reason supports a general hypothetico-deductive theory of human information processing, reasoning, and scientific discovery. (SOE)

  12. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Deduction for marketing services. 1032.86 Section 1032.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE CENTRAL...

  13. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Deduction for marketing services. 1030.86 Section 1030.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE UPPER...

  14. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1000.86 Section 1000.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE GENERAL PROVISIONS OF...

  15. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1001.86 Section 1001.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE NORTHEAST...

  16. 7 CFR 1124.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Deduction for marketing services. 1124.86 Section 1124.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE PACIFIC...

  17. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1006.86 Section 1006.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE FLORIDA...

  18. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Deduction for marketing services. 1001.86 Section 1001.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE NORTHEAST...

  19. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1007.86 Section 1007.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE SOUTHEAST...

  20. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Deduction for marketing services. 1006.86 Section 1006.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE FLORIDA...

  1. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1030.86 Section 1030.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE UPPER...

  2. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Deduction for marketing services. 1007.86 Section 1007.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE SOUTHEAST...

  3. 7 CFR 1126.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Deduction for marketing services. 1126.86 Section 1126.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE SOUTHWEST...

  4. 7 CFR 1033.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Deduction for marketing services. 1033.86 Section 1033.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE MIDEAST...

  5. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 9 2010-01-01 2009-01-01 true Deduction for marketing services. 1005.86 Section 1005.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE...

  6. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Deduction for marketing services. 1005.86 Section 1005.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE...

  7. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 9 2011-01-01 2011-01-01 false Deduction for marketing services. 1000.86 Section 1000.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE GENERAL PROVISIONS OF...

  8. 26 CFR 1.179-3 - Carryover of disallowed deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Carryover of disallowed deduction. 1.179-3... 1991. In 1992, A purchases and places in service an item of section 179 property costing $25,000. A's 1992 taxable income from the active conduct of all A's trades or businesses is $100,000. A...

  9. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the individual's rights in such contract are nonforfeitable). (ii) Contributions after age 701/2. No... has attained the age of 701/2 before the close of such taxable year. (iii) Rollover contributions. No... is otherwise entitled to the maximum deduction allowed under section 219, purchases, at age 20,...

  10. 19 CFR 151.55 - Deductions for loss during processing.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 2 2011-04-01 2011-04-01 false Deductions for loss during processing. 151.55 Section 151.55 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing...

  11. 19 CFR 151.55 - Deductions for loss during processing.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 2 2013-04-01 2013-04-01 false Deductions for loss during processing. 151.55 Section 151.55 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing...

  12. 19 CFR 151.55 - Deductions for loss during processing.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 2 2014-04-01 2014-04-01 false Deductions for loss during processing. 151.55 Section 151.55 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing...

  13. 29 CFR 3.9 - Prohibited payroll deductions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Prohibited payroll deductions. 3.9 Section 3.9 Labor Office of the Secretary of Labor CONTRACTORS AND SUBCONTRACTORS ON PUBLIC BUILDING OR PUBLIC WORK FINANCED IN WHOLE OR IN PART BY LOANS OR GRANTS FROM THE UNITED STATES § 3.9 Prohibited payroll...

  14. Sherlock Holmes' methods of deductive reasoning applied to medical diagnostics.

    PubMed

    Miller, L

    1985-03-01

    Having patterned the character of Sherlock Holmes after one of his professors, Sir Arthur Conan Doyle, himself a physician, incorporated many of the didactic qualities of the 19th century medical diagnostician into the character of Holmes. In this paper I explore Holmes's techniques of deductive reasoning and their basis in 19th and 20th century medical diagnostics.

  15. 77 FR 45480 - Deductions for Entertainment Use of Business Aircraft

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-01

    ... Federal Register (72 FR 33169). Written and electronic comments responding to the notice of proposed... Internal Revenue Service 26 CFR Part 1 RIN 1545-BF34 Deductions for Entertainment Use of Business Aircraft... contains final regulations relating to the use of business aircraft for entertainment. These...

  16. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1032.86 Section 1032.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE CENTRAL...

  17. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1001.86 Section 1001.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE NORTHEAST...

  18. 7 CFR 1124.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1124.86 Section 1124.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE PACIFIC...

  19. 7 CFR 1131.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1131.86 Section 1131.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE ARIZONA...

  20. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 9 2012-01-01 2012-01-01 false Deduction for marketing services. 1005.86 Section 1005.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE...

  1. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 9 2012-01-01 2012-01-01 false Deduction for marketing services. 1000.86 Section 1000.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE GENERAL PROVISIONS OF...

  2. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1007.86 Section 1007.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE SOUTHEAST...

  3. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1000.86 Section 1000.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE GENERAL PROVISIONS OF...

  4. 7 CFR 1126.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1126.86 Section 1126.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE SOUTHWEST...

  5. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1030.86 Section 1030.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE UPPER...

  6. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1000.86 Section 1000.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE GENERAL PROVISIONS OF...

  7. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 9 2012-01-01 2012-01-01 false Deduction for marketing services. 1032.86 Section 1032.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE CENTRAL...

  8. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1005.86 Section 1005.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE...

  9. 7 CFR 1033.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1033.86 Section 1033.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE MIDEAST...

  10. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1030.86 Section 1030.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE UPPER...

  11. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1032.86 Section 1032.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE CENTRAL...

  12. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1001.86 Section 1001.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE NORTHEAST...

  13. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1007.86 Section 1007.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE SOUTHEAST...

  14. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 9 2012-01-01 2012-01-01 false Deduction for marketing services. 1030.86 Section 1030.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE UPPER...

  15. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 9 2014-01-01 2013-01-01 true Deduction for marketing services. 1006.86 Section 1006.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE FLORIDA...

  16. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 9 2012-01-01 2012-01-01 false Deduction for marketing services. 1007.86 Section 1007.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE SOUTHEAST...

  17. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1006.86 Section 1006.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE FLORIDA...

  18. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 9 2012-01-01 2012-01-01 false Deduction for marketing services. 1001.86 Section 1001.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE NORTHEAST...

  19. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 9 2013-01-01 2013-01-01 false Deduction for marketing services. 1005.86 Section 1005.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT OF AGRICULTURE MILK IN THE...

  20. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 9 2012-01-01 2012-01-01 false Deduction for marketing services. 1006.86 Section 1006.86 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT OF AGRICULTURE MILK IN THE FLORIDA...