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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. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor... Employees § 531.38 Amounts deducted for taxes. Taxes which are assessed against the employee and which are... unemployment insurance taxes, as well as other Federal, State, or local taxes, levies, and assessments....

  3. 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...

  4. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for taxes. 20.2053-6 Section 20.2053-6 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 § 20.2053-6 Deduction...

  5. 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...

  6. 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...

  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 20.2053-10 - 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...

  9. 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...

  10. 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...

  11. 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)

  12. 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...

  13. The Case for the Charitable Deduction: A Deduction, Not a Credit. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 3.

    ERIC Educational Resources Information Center

    Council for Advancement and Support of Education, Washington, DC.

    Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current…

  14. The Case for the Charitable Deduction: Extending Eligibility to Every Taxpayer. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 5.

    ERIC Educational Resources Information Center

    Council for Advancement and Support of Education, Washington, DC.

    Extending the charitable deduction to all taxpayers, not just those who itemize, would help protect the deduction from the unintended, indirect, and adverse effects of other changes in tax laws, such as increases in the standard deduction. Recent trends to simplify the tax law and to induce more taxpayers to utilize the standard deduction have…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 1.1337-1 - Determination of tax benefits from allowable deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deductions. 1.1337-1 Section 1.1337-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1337-1 Determination of tax benefits... of 1939. In the case of recoveries of war losses and other items to which the recovery...

  19. 26 CFR 1.1337-1 - Determination of tax benefits from allowable deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... deductions. 1.1337-1 Section 1.1337-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1337-1 Determination of... Revenue Code of 1939. In the case of recoveries of war losses and other items to which the...

  20. 26 CFR 1.1337-1 - Determination of tax benefits from allowable deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... deductions. 1.1337-1 Section 1.1337-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1337-1 Determination of... Revenue Code of 1939. In the case of recoveries of war losses and other items to which the...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... deductions. 1.1337-1 Section 1.1337-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1337-1 Determination of... Revenue Code of 1939. In the case of recoveries of war losses and other items to which the...

  2. 26 CFR 1.1337-1 - Determination of tax benefits from allowable deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deductions. 1.1337-1 Section 1.1337-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1337-1 Determination of... Revenue Code of 1939. In the case of recoveries of war losses and other items to which the...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... death, there are allowed as deductions under section 2053(a) and (b) amounts falling within the... death tax. See further §§ 20.2053-2 through 20.2053-7. (2) Second category. Amounts representing... indirectly, had a beneficial ownership interest at the time of the decedent's death or at any time during...

  5. 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…

  6. 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.

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    SciTech Connect

    Deru, Michael; Field-Macumber, Kristin

    2016-09-01

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

  12. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on losses, deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2 Section 301... for certain refund claims based on losses, deductions, or credits from abusive tax shelter... (relating to penalty for promoting abusive tax shelters, etc.). This section applies only with respect to...

  13. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... on losses, deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2 Section 301... for certain refund claims based on losses, deductions, or credits from abusive tax shelter... (relating to penalty for promoting abusive tax shelters, etc.). This section applies only with respect to...

  14. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... on losses, deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2 Section 301... for certain refund claims based on losses, deductions, or credits from abusive tax shelter... (relating to penalty for promoting abusive tax shelters, etc.). This section applies only with respect to...

  15. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... on losses, deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2 Section 301... for certain refund claims based on losses, deductions, or credits from abusive tax shelter... (relating to penalty for promoting abusive tax shelters, etc.). This section applies only with respect to...

  16. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... on losses, deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2 Section 301... for certain refund claims based on losses, deductions, or credits from abusive tax shelter... (relating to penalty for promoting abusive tax shelters, etc.). This section applies only with respect to...

  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, 2014 CFR

    2014-04-01

    ... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign...

  18. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

  19. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

  20. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

  1. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

  2. 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)

  3. 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.

  4. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...). The decedent bequeathed his entire residuary estate in trust to pay the income to X for life with remainder to charity. The State imposed inheritance taxes of $2,000 upon the bequest to X and $10,000 upon... portion of the decrease in the Federal estate tax would inure to the benefit of X since the allowance...

  6. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1987

    1987-01-01

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

  7. 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…

  8. 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

    ..., and the deduction for, amounts paid to maintain certain students as members of the taxpayer's... property giving rise to the deduction was contributed. (iii) Statement from donee organization. Any... with a reasonable expectation of financial return commensurate with the amount of the transfer...

  9. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 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

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  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

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  12. 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

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  13. 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

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  14. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax credit—(1... automobile shall not exceed $1,000. For a passenger automobile placed in service after December 31, 1984,...

  15. 26 CFR 1.832-2 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are specified in... companies are allowed a deduction for losses from capital assets sold or exchanged in order to obtain funds... distributions to policyholders. A special rule is provided for the application of the capital loss...

  16. 26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of any exemption from Federal, State, or local tax or any similar benefit. (d) The term indirect.... A national organization which carries out its purposes through local chapters with which it has an identity of aims and purposes may, for purposes of determining whether the organization and the...

  17. 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)...

  18. 26 CFR 1.812-2 - Operations loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deduction. Section 812 provides that a life insurance company shall be allowed a deduction in computing gain... company since the operations loss deduction provided in section 812 and this paragraph shall be allowed in...) Statement with tax return. Every life insurance company claiming an operations loss deduction for...

  19. 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...

  20. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  1. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  2. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  3. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  4. 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

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of gift taxes in the case of... 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...

  5. 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

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of estate taxes in the case... DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous § 20.2207A-1 Right of recovery of estate taxes in the... estate tax attributable to that property. The right of recovery arises when the Federal estate tax...

  6. Deductive Biocomputing

    PubMed Central

    Shrager, Jeff; Waldinger, Richard; Stickel, Mark; Massar, J.P.

    2007-01-01

    Background As biologists increasingly rely upon computational tools, it is imperative that they be able to appropriately apply these tools and clearly understand the methods the tools employ. Such tools must have access to all the relevant data and knowledge and, in some sense, “understand” biology so that they can serve biologists' goals appropriately and “explain” in biological terms how results are computed. Methodology/Principal Findings We describe a deduction-based approach to biocomputation that semiautomatically combines knowledge, software, and data to satisfy goals expressed in a high-level biological language. The approach is implemented in an open source web-based biocomputing platform called BioDeducta, which combines SRI's SNARK theorem prover with the BioBike interactive integrated knowledge base. The biologist/user expresses a high-level conjecture, representing a biocomputational goal query, without indicating how this goal is to be achieved. A subject domain theory, represented in SNARK's logical language, transforms the terms in the conjecture into capabilities of the available resources and the background knowledge necessary to link them together. If the subject domain theory enables SNARK to prove the conjecture—that is, to find paths between the goal and BioBike resources—then the resulting proofs represent solutions to the conjecture/query. Such proofs provide provenance for each result, indicating in detail how they were computed. We demonstrate BioDeducta by showing how it can approximately replicate a previously published analysis of genes involved in the adaptation of cyanobacteria to different light niches. Conclusions/Significance Through the use of automated deduction guided by a biological subject domain theory, this work is a step towards enabling biologists to conveniently and efficiently marshal integrated knowledge, data, and computational tools toward resolving complex biological queries. PMID:17415407

  7. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-2 Limitation on amount deductible. (a... with respect to any deposit of ore or other mineral for which a deduction for percentage depletion is... which a deduction for percentage depletion is allowable under section 613 (other than oil or gas),...

  8. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-2 Limitation on amount deductible. (a... with respect to any deposit of ore or other mineral for which a deduction for percentage depletion is... which a deduction for percentage depletion is allowable under section 613 (other than oil or gas),...

  9. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-2 Limitation on amount deductible. (a... with respect to any deposit of ore or other mineral for which a deduction for percentage depletion is... which a deduction for percentage depletion is allowable under section 613 (other than oil or gas),...

  10. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-2 Limitation on amount deductible. (a... with respect to any deposit of ore or other mineral for which a deduction for percentage depletion is... which a deduction for percentage depletion is allowable under section 613 (other than oil or gas),...

  11. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 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...

  12. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false 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...

  13. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 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...

  14. 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...

  15. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 26 CFR 1.702-2 - Net operating loss deduction of partner.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Net operating loss deduction of partner. 1.702-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.702-2 Net operating loss deduction of partner. For the purpose of determining a net operating loss deduction under section 172,...

  3. 26 CFR 1.702-2 - Net operating loss deduction of partner.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Net operating loss deduction of partner. 1.702-2... TAX (CONTINUED) INCOME TAXES Partners and Partnerships § 1.702-2 Net operating loss deduction of partner. For the purpose of determining a net operating loss deduction under section 172, a partner...

  4. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  5. 26 CFR 1.702-2 - Net operating loss deduction of partner.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Net operating loss deduction of partner. 1.702-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.702-2 Net operating loss deduction of partner. For the purpose of determining a net operating loss deduction under section 172,...

  6. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  7. 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...

  8. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  9. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  10. 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....

  11. 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.

  12. Teacher Tax Tips.

    ERIC Educational Resources Information Center

    Freeman, Paul

    1979-01-01

    Discusses income tax deductions for vocational agriculture teachers for expenses incurred through automobiles used for school business, course work expenses, professional dues, classroom supplies, books, cost of bus driving license, liability insurance, and special clothing. A specific example for claiming the deductions on an automobile is…

  13. 5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section 839.902...) CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL ERRONEOUS RETIREMENT COVERAGE CORRECTIONS...

  14. 5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section 839.902...) CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL ERRONEOUS RETIREMENT COVERAGE CORRECTIONS...

  15. 5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section 839.902...) CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL ERRONEOUS RETIREMENT COVERAGE CORRECTIONS...

  16. 5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section 839.902...) CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL ERRONEOUS RETIREMENT COVERAGE CORRECTIONS...

  17. 5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section 839.902...) CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL ERRONEOUS RETIREMENT COVERAGE CORRECTIONS...

  18. Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.

    ERIC Educational Resources Information Center

    Crain, John L.; And Others

    1989-01-01

    Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

  19. 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...

  20. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  1. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  2. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  3. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  4. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued)...

  5. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Allowance of deductions and credits to 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 Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance of deductions...

  6. 26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Additional first year depreciation deduction. 1.168(k)-1 Section 1.168(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168(k)-1 Additional first...

  7. 26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Additional first year depreciation deduction. 1.168(k)-1 Section 1.168(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168(k)-1 Additional first...

  8. 26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Additional first year depreciation deduction. 1.168(k)-1 Section 1.168(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168(k)-1 Additional first...

  9. 26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Additional first year depreciation deduction. 1.168(k)-1 Section 1.168(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168(k)-1 Additional first...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  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 1.661(c)-1 - Limitation on deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Limitation on deduction. 1.661(c)-1 Section 1.661(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus §...

  16. Semiotic labelled deductive systems

    SciTech Connect

    Nossum, R.T.

    1996-12-31

    We review the class of Semiotic Models put forward by Pospelov, as well as the Labelled Deductive Systems developed by Gabbay, and construct an embedding of Semiotic Models into Labelled Deductive Systems.

  17. Federal Tax Incentives for Battery Storage Systems

    SciTech Connect

    2017-01-01

    Investments in renewable energy can be more attractive with the contribution of two key federal tax incentives. NREL provides basic information about the investment tax credit (ITC) and the Modified Accelerated Cost Recovery System (MACRS) depreciation deduction, which may apply to battery storage systems owned by a private party (i.e., a tax-paying business).

  18. Arming Yourself for the Annual Tax Battle.

    ERIC Educational Resources Information Center

    Pearlman, Dara

    1984-01-01

    Discusses tax preparation and planning programs for microcomputers, including how programs save time and money, how they may or may not perform calculations accurately, how they compare to services offered by professional tax preparers, and the deduction of software costs. Ten tax programs are listed and described. (MBR)

  19. 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...

  20. 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...

  1. Tax and Spend.

    ERIC Educational Resources Information Center

    Currents, 1995

    1995-01-01

    Federal regulations governing receipts from fund-raising events at colleges and universities are summarized, including rules concerning tax deductions for raffle tickets, how and when to acknowledge donor gifts (cash or non-cash), and disclosure of fair market value. (MSE)

  2. Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1979

    1979-01-01

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

  3. 26 CFR 1.274-2 - Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel. 1.274-2 Section 1.274-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.274-2...

  4. 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...

  5. 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...

  6. 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...) provides that the unused loss deduction of a mutual insurance company subject to the tax imposed by...

  7. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... advertisement explicitly states that a building is eligible for the investment tax credit for rehabilitation of a certified historic structure, but makes no mention of cost recovery deductions,...

  8. 26 CFR 1.822-1 - Taxable income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the X Company had mutual insurance company taxable income for purposes of the surtax of $9,750 and.... The X Company, a mutual fire insurance company subject to the tax imposed by section 821, in the... allowable as a deduction from gross investment income would be $19,750. The last sale made the...

  9. 26 CFR 1.822-1 - Taxable income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the X Company had mutual insurance company taxable income for purposes of the surtax of $9,750 and.... The X Company, a mutual fire insurance company subject to the tax imposed by section 821, in the... allowable as a deduction from gross investment income would be $19,750. The last sale made the...

  10. 26 CFR 1.822-1 - Taxable income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the X Company had mutual insurance company taxable income for purposes of the surtax of $9,750 and.... The X Company, a mutual fire insurance company subject to the tax imposed by section 821, in the... allowable as a deduction from gross investment income would be $19,750. The last sale made the...

  11. 26 CFR 1.822-1 - Taxable income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the X Company had mutual insurance company taxable income for purposes of the surtax of $9,750 and.... The X Company, a mutual fire insurance company subject to the tax imposed by section 821, in the... allowable as a deduction from gross investment income would be $19,750. The last sale made the...

  12. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of other taxpayers is excluded from gross income by section 103 but included in the gross income of a... (CONTINUED) INCOME TAXES (CONTINUED) 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...

  13. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of other taxpayers is excluded from gross income by section 103 but included in the gross income of a... (CONTINUED) INCOME TAXES (CONTINUED) 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...

  14. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of other taxpayers is excluded from gross income by section 103 but included in the gross income of a... (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...

  15. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of other taxpayers is excluded from gross income by section 103 but included in the gross income of a... (CONTINUED) INCOME TAXES (CONTINUED) 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...

  16. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of other taxpayers is excluded from gross income by section 103 but included in the gross income of a... (CONTINUED) INCOME TAXES (CONTINUED) 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...

  17. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... that any part of the deficiency is due to fraud with intent to evade tax, or to wilful failure to file... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Deduction denied in case of fraud or wilful..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal...

  18. 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.

  19. 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…

  20. Planning a Sabbatical? These Tips Can Save Taxes.

    ERIC Educational Resources Information Center

    Matoney, Joseph P., Jr.; Weston, Marilyn

    1985-01-01

    Information on potential tax-saving opportunities when planning a sabbatical is provided for college personnel. Advice is offered about tax savings for: rental of the academician's personal residences while away from home, the home office deduction, use of an auto, and foreign income tax exclusion. The answer to what expenses are deductible…

  1. 26 CFR 1.563-2 - Personal holding company tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 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...

  2. 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... (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...

  3. 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... (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...

  4. 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...

  5. 26 CFR 1.563-2 - Personal holding company tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false 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...

  6. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Allowance of deductions and credits to 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...

  7. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Allowance of deductions and credits to 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...

  8. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Allowance of deductions and credits to 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...

  9. 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...

  10. 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 (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus §...

  11. 26 CFR 1.404(g)-1 - Deduction of employer liability payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...(g)-1 Section 1.404(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(g)-1... employer. (c) Limitations, etc.—(1) Permissible expenses. A payment shall be deductible under section...

  12. 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...

  13. 26 CFR 1.591-1 - Deduction for dividends paid on deposits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payment or credit) qualifies as (i) a mutual savings bank not having capital stock represented by shares... as (i) a mutual savings bank not having capital stock represented by shares, (ii) a cooperative bank... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.591-1 Deduction for...

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

    PubMed

    1989-01-01

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

  15. 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…

  16. 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.

  17. Excess deferred taxes: an update

    SciTech Connect

    Howe, S.

    1985-04-04

    The states originally split on whether to accelerate refunds to customers for overpaid taxes resulting from the decrease in corporate income taxes, but recent regulatory decisions favor a quick payback of excess deferred taxes. The Internal Revenue Service (IRS) indicates that this may violate normalization rules for accounting and threaten the utility's eligibility for accelerated depreciation deductions. After reviewing the positions of the IRS, state commissions, and the courts, the author concludes that the debate will continue until the Treasury Department issues definitive regulations. 1 table.

  18. Deductibles in health insurance

    NASA Astrophysics Data System (ADS)

    Dimitriyadis, I.; Öney, Ü. N.

    2009-11-01

    This study is an extension to a simulation study that has been developed to determine ruin probabilities in health insurance. The study concentrates on inpatient and outpatient benefits for customers of varying age bands. Loss distributions are modelled through the Allianz tool pack for different classes of insureds. Premiums at different levels of deductibles are derived in the simulation and ruin probabilities are computed assuming a linear loading on the premium. The increase in the probability of ruin at high levels of the deductible clearly shows the insufficiency of proportional loading in deductible premiums. The PH-transform pricing rule developed by Wang is analyzed as an alternative pricing rule. A simple case, where an insured is assumed to be an exponential utility decision maker while the insurer's pricing rule is a PH-transform is also treated.

  19. 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…

  20. 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)

  1. Anatomy of deductive reasoning.

    PubMed

    Goel, Vinod

    2007-10-01

    Much of cognitive research on deductive reasoning has been preoccupied with advocating for or against visuospatial (mental model theory) or linguistic/syntactic (mental logic theory) models of logical reasoning. Neuroimaging studies bear on this issue by pointing to both language-based and visuospatial systems being engaged during logical reasoning, and by raising additional issues not anticipated by these cognitive theories. Here, the literature on the neural basis of deductive reasoning from the past decade is reviewed. Although these results might seem chaotic and inconsistent, we identify several interesting patterns and articulate their implications for cognitive theories of reasoning. Cognitive neuroscience data point away from a unitary system for logical reasoning and towards a fractionated system dynamically reconfigured in response to specific task and environmental cues.

  2. Deduction as Stochastic Simulation

    DTIC Science & Technology

    2013-07-01

    fine-grained level, and that they fit the data from two experiments better than previous accounts. Keywords: deduction, mental models, reasoning...latter inference (Newstead & Griggs, 1983, Experiment 1). Indeed, psychologists have known for a long time that similar inferences can differ in...Johnson-Laird, 1999). The mental model theory of higher cognition postulates that reasoning relies on the construction and manipulation of

  3. 26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business lease rents and deductions for taxable years beginning before January 1, 1970. 1.514(a)-2 Section 1.514(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

  4. 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.

  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. 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…

  7. Deferred compensation for tax-exempt entities.

    PubMed

    Rich, C; Jenkins, G E

    1993-10-01

    Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates.

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

    PubMed

    1989-01-01

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

  9. 26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... contribution of real estate in the amount of $50,000 during the tax year, when in fact he had not made this... purposes of determining the deductibility of a contribution by an employer for a qualified pension...

  10. 26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... contribution of real estate in the amount of $50,000 during the tax year, when in fact he had not made this... purposes of determining the deductibility of a contribution by an employer for a qualified pension...

  11. 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...

  12. 19 CFR 4.21 - Exemptions from tonnage taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 1 2011-04-01 2011-04-01 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...

  13. Prototyping a genetics deductive database

    SciTech Connect

    Hearne, C.; Cui, Zhan; Parsons, S.; Hajnal, S.

    1994-12-31

    We are developing a laboratory notebook system known as the Genetics Deductive Database. Currently our prototype provides storage for biological facts and rules with flexible access via an interactive graphical display. We have introduced a formal basis for the representation and reasoning necessary to order genome map data and handle the uncertainty inherent in biological data. We aim to support laboratory activities by introducing an experiment planner into our prototype. The Genetics Deductive Database is built using new database technology which provides an object-oriented conceptual model, a declarative rule language, and a procedural update language. This combination of features allows the implementation of consistency maintenance, automated reasoning, and data verification.

  14. Home Office Tax Deduction Simplification and Improvement Act of 2009

    THOMAS, 111th Congress

    Sen. Snowe, Olympia J. [R-ME

    2009-06-25

    06/25/2009 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7074) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  15. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Deductive value. 152.105 Section 152.105 Customs... (CONTINUED) CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Valuation of Merchandise § 152.105 Deductive value. (a) Merchandise concerned. For the purposes of deductive value, “merchandise concerned” means...

  16. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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. (a) General provisions. (1) As used in this section, packed red cells means the red blood cells that...

  17. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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. (a) General provisions. (1) As used in this section, packed red cells means the red blood cells that...

  18. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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. (a) General provisions. (1) As used in this section, packed red cells means the red blood cells that...

  19. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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. (a) General provisions. (1) As used in this section, packed red cells means the red blood cells that...

  20. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Blood deductible. 409.87 Section 409.87 Public... HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.87 Blood deductible. (a) General provisions. (1) As used in this section, packed red cells means the red blood cells that...

  1. 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…

  2. 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…

  3. 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…

  4. 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;…

  5. 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…

  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. 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.

  8. How the new tax act affects practice sales.

    PubMed

    Bramson, J

    1993-12-01

    The new tax act affecting rate changes also contains new rules for dealing with the intangible assets--including goodwill--involved in practice sales. A second concern is the permanent phaseout of some personal exemptions and certain itemized business deductions. There's still some good news.

  9. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deductible, even though an incidental benefit may inure to the public welfare. The real property taxes... such cases, the burden is on the taxpayer to show the allocation of the amounts assessed to the... uniform rate on the same assessed value of real property, including improvements, as is used for...

  10. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deductible, even though an incidental benefit may inure to the public welfare. The real property taxes... such cases, the burden is on the taxpayer to show the allocation of the amounts assessed to the... uniform rate on the same assessed value of real property, including improvements, as is used for...

  11. 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

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false If I am like the person in the previous question, but the amount I paid as deductions under CSRS is more than the amount of combined retirement deductions and Social Security taxes due for my new retirement coverage, will I get a refund of the excess? 839.803 Section 839.803...

  12. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

  13. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

  14. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

  15. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

  16. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

  17. The Revenue Act of 1978: tax reform legislation continues.

    PubMed

    Komensky, A M

    1979-04-01

    The Revenue Act of 1978 contains several changes in the federal tax laws that affect the business aspects of dental practice as well as the dentist as a individual taxpayer. The dentist as a business person should be aware of the provisions affecting the investment credit, simplified pensions plans, the corporate tax rates, the jobs tax credit, and subchapter S corporations. The dentist as an individual taxpayer should be aware of the new individual tax rates, the general tax credit, changes in the itemized deductions, and the capital gains tax. In addition, all dentists must be aware of the changes in the social security laws. The provisions of the Revenue Act of 1978 presented do not represent every new provision, only those that most directly affect the dentist. Several other provisions of the act must not be overlooked in tax planning or tax preparation. With the changes in the tax laws in mind, the dentist, working with an attornye, accountant, or business advisor, could plan the advantageous ways to expand the practice, purchase new equipment, or shorten the time of tax return preparation.

  18. 34 CFR 32.10 - Deductions process.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 1 2012-07-01 2012-07-01 false Deductions process. 32.10 Section 32.10 Education... ALLOWANCES FROM DEPARTMENT OF EDUCATION EMPLOYEES § 32.10 Deductions process. (a) Debts must be collected in... annual leave payment) due the employee on the date of separation. If the debt cannot be liquidated...

  19. 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...

  20. 47 CFR 65.830 - Deducted items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Deducted items. 65.830 Section 65.830 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) INTERSTATE RATE OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Rate Base § 65.830 Deducted items. (a)...

  1. Inconceivable? Deducting the costs of fertility treatment.

    PubMed

    Pratt, Katherine T

    2004-07-01

    This Article considers whether infertile taxpayers can deduct their fertility treatment costs as medical expenses under Internal Revenue Code section 213 and whether they should be able to deduct them. Internal Revenue Code section 213 defines medical expenses as "amounts paid-for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." This definition is interpreted by reference to a baseline of normal biological functioning, which includes reproductive functioning. Most people conceive and bear children without having to incur expenses for fertility treatment. Expenses incurred to approximate the baseline of normal reproductive health are deductible, even if the taxpayer winds up better off, with a child, after the fertility treatment. The medical profession recognizes that infertility is a disease or condition. Infertility is a loss, just as a broken leg is a loss. Fertility treatment costs are thus medical expenses under section 213. In addition, given the existence of the medical expense deduction, taxpayers should be able to deduct the cost of fertility treatments, including IVF, egg donor, and surrogate procedures, under either an "ability-to-pay" or consequentialist normative approach. Reproduction is extremely important to most people. In addition, allowing taxpayers to deduct the costs of fertility treatment will encourage infertile taxpayers to elect the most effective treatment option and reduce the rate of risky multifetal pregnancies. This Article concludes that fertility treatment costs are deductible as medical expenses under current law and should be deductible as medical expenses.

  2. 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.

  3. 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

  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, 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...

  6. 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...

  7. 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... § 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. 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...

  9. 26 CFR 1.172-1 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Net operating loss deduction. 1.172-1 Section 1...-1 Net operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Net operating loss deduction. 1.172-1 Section 1...-1 Net operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating...

  11. 26 CFR 1.172-1 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Net operating loss deduction. 1.172-1 Section 1...-1 Net operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating...

  12. 26 CFR 1.172-1 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Net operating loss deduction. 1.172-1 Section 1...-1 Net operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating...

  13. 26 CFR 15.1-1 - Elections to deduct.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... deducted pursuant to an election under section 617(a). (ii) Exception. The last sentence of subdivision (i... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Elections to deduct. 15.1-1 Section 15.1-1... Elections to deduct. (a) Manner of making election—(1) Election to deduct under section 617(a). The...

  14. 26 CFR 15.1-1 - Elections to deduct.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... deducted pursuant to an election under section 617(a). (ii) Exception. The last sentence of subdivision (i... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Elections to deduct. 15.1-1 Section 15.1-1... Elections to deduct. (a) Manner of making election—(1) Election to deduct under section 617(a). The...

  15. 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…

  16. Relations between inductive reasoning and deductive reasoning.

    PubMed

    Heit, Evan; Rotello, Caren M

    2010-05-01

    One of the most important open questions in reasoning research is how inductive reasoning and deductive reasoning are related. In an effort to address this question, we applied methods and concepts from memory research. We used 2 experiments to examine the effects of logical validity and premise-conclusion similarity on evaluation of arguments. Experiment 1 showed 2 dissociations: For a common set of arguments, deduction judgments were more affected by validity, and induction judgments were more affected by similarity. Moreover, Experiment 2 showed that fast deduction judgments were like induction judgments-in terms of being more influenced by similarity and less influenced by validity, compared with slow deduction judgments. These novel results pose challenges for a 1-process account of reasoning and are interpreted in terms of a 2-process account of reasoning, which was implemented as a multidimensional signal detection model and applied to receiver operating characteristic data.

  17. A General Framework for Modal Deduction

    NASA Technical Reports Server (NTRS)

    Frisch, Alan M.; Scherl, Richard B.

    1991-01-01

    A general method of automated modal logic theorem proving is discussed and illustrated. This method is based on the substitutional framework for the development of systems for hybrid reasoning. Sentences in modal logic are translated into a constraint logic in which the constraints represent the connections between worlds in the possible world semantics for modal logic. Deduction in the constraint logic is performed by a non-modal deductive system which has been systematically enhanced with special-purpose constraint processing mechanisms. The result is a modal logic theorem prover, whose soundness and completeness is an immediate consequence of the correctness of the non-modal deductive system and some general results on constraint deduction. The framework achieves significant generality in that it provides for the extension of a wide range of non-modal systems to corresponding modal systems and that can be done for a wide range of modal logics.

  18. 26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986. 1.269-7 Section 1.269-7 Internal Revenue INTERNAL REVENUE... Deductible § 1.269-7 Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of...

  19. 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…

  20. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  3. Prove It! Induction and Deduction in Secondary Mathematics.

    ERIC Educational Resources Information Center

    Peard, Robert

    1984-01-01

    The need to incorporate deductive reasoning in the curriculum is noted. Guidelines for developing reasoning skills and activities to develop understanding of inductive and deductive processes are provided. (MNS)

  4. 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...

  5. 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...

  6. 20 CFR 404.1085 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 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...

  7. 20 CFR 404.1085 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 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...

  8. 20 CFR 404.1085 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 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...

  9. 20 CFR 404.1085 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 26 CFR 1.652(b)-3 - Allocation of deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deductible items directly attributable to one class of income (except dividends excluded under section 116.... If the deductions directly attributable to a particular class of income exceed that income, the.... (b) The deductions which are not directly attributable to a specific class of income may be...

  16. 26 CFR 1.812-2 - Operations loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) Allowance of deduction. Section 812 provides that a life insurance company shall be allowed a deduction in computing gain or loss from operations for any taxable year beginning after December 31, 1957, in an amount...) provides that the net operating loss deduction provided in section 172 shall not be allowed a...

  17. 26 CFR 1.812-2 - Operations loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Allowance of deduction. Section 812 provides that a life insurance company shall be allowed a deduction in computing gain or loss from operations for any taxable year beginning after December 31, 1957, in an amount...) provides that the net operating loss deduction provided in section 172 shall not be allowed a...

  18. 26 CFR 1.812-2 - Operations loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Allowance of deduction. Section 812 provides that a life insurance company shall be allowed a deduction in computing gain or loss from operations for any taxable year beginning after December 31, 1957, in an amount...) provides that the net operating loss deduction provided in section 172 shall not be allowed a...

  19. 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…

  20. Relations between Inductive Reasoning and Deductive Reasoning

    ERIC Educational Resources Information Center

    Heit, Evan; Rotello, Caren M.

    2010-01-01

    One of the most important open questions in reasoning research is how inductive reasoning and deductive reasoning are related. In an effort to address this question, we applied methods and concepts from memory research. We used 2 experiments to examine the effects of logical validity and premise-conclusion similarity on evaluation of arguments.…

  1. 29 CFR 778.307 - Disciplinary deductions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How... compensation due the employee. For a full discussion of the limits placed on such deductions, see part 531 of... compensation due for the workweek. Lump Sum Attributed to Overtime...

  2. Deductive Reasoning Style in Gifted Children.

    ERIC Educational Resources Information Center

    Heindel, Patricia; Ward, Deanna

    Deductive reasoning problems were presented to 72 public elementary school students, half of whom were identified as gifted (mean age of 9.6 years) and half of whom were regular education students (mean age of 9.3 years). They were used to test an hypothesis that gifted children who score significantly higher than average on standardized…

  3. 76 FR 68066 - Addition of the Cook Islands to the List of Nations Entitled to Special Tonnage Tax Exemption

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-03

    ... special tonnage taxes and light money in ports of the United States. This document amends the CBP... money. DATES: This amendment is effective November 3, 2011. The exemption from special tonnage taxes and light money [[Page 68067

  4. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  5. 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.

  6. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

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

  7. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

    Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

  8. 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...

  9. 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...

  10. 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.

  11. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 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…

  14. Cortical bases of elementary deductive reasoning: inference, memory, and metadeduction.

    PubMed

    Reverberi, Carlo; Shallice, Tim; D'Agostini, Serena; Skrap, Miran; Bonatti, Luca L

    2009-03-01

    Elementary deduction is the ability of unreflectively drawing conclusions from explicit or implicit premises, on the basis of their logical forms. This ability is involved in many aspects of human cognition and interactions. To date, limited evidence exists on its cortical bases. We propose a model of elementary deduction in which logical inferences, memory, and meta-logical control are separable subcomponents. We explore deficits in patients with left, medial and right frontal lesions, by both studying patients' deductive abilities and providing measures of their meta-logical sensitivity for proof difficulty. We show that lesions to left lateral and medial frontal cortex impair abilities at solving elementary deductive problems, but not so lesions to right frontal cortex. Furthermore, we show that memory deficits differentially affect patients according to the locus of the lesion. Left lateral patients with working memory deficits had defective deductive abilities, but not so left lateral patients with spared working memory. In contrast, in medial patients both deductive and meta-deductive abilities were affected regardless of the presence of memory deficits. Overall, the results are compatible with a componential view of elementary deduction, and call for the elaboration of more fine-grained models of deductive abilities.

  15. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  16. 42 CFR 408.40 - Deduction from monthly benefits: Basic rules.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... HUMAN SERVICES MEDICARE PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Deduction From Monthly... administratively feasible, reduced or increased to deduct unpaid premiums or refund premiums paid in advance...

  17. 42 CFR 408.40 - Deduction from monthly benefits: Basic rules.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... HUMAN SERVICES MEDICARE PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Deduction From Monthly... administratively feasible, reduced or increased to deduct unpaid premiums or refund premiums paid in advance...

  18. 26 CFR 1.67-1T - 2-percent floor on miscellaneous itemized deductions (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... entertainment, continuing education courses, subscriptions to professional journals, union or professional dues... deduction under section 213 (relating to medical and dental expenses), (11) The deduction under section...

  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 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...

  20. 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...

  1. 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...

  2. 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...

  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. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 2 2014-10-01 2014-10-01 false Spaces deducted from gross tonnage. 69.119 Section 69... VESSELS MEASUREMENT OF VESSELS Standard Measurement System § 69.119 Spaces deducted from gross tonnage. (a) Purpose. This section lists the requirements for spaces (other than propelling machinery spaces under §...

  5. Differential Involvement of Left Prefrontal Cortexin Inductive and Deductive Reasoning

    ERIC Educational Resources Information Center

    Goel, Vinod; Dolan, Raymond J.

    2004-01-01

    While inductive and deductive reasoning are considered distinct logical and psychological processes, little is known about their respective neural basis. To address this issue we scanned 16 subjects with fMRI, using an event-related design, while they engaged in inductive and deductive reasoning tasks. Both types of reasoning were characterized by…

  6. 26 CFR 1.643(a)-1 - Deduction for distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Deduction for distributions. 1.643(a)-1 Section 1.643(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... distributions. The deduction allowable to a trust under section 651 and to an estate or trust under section...

  7. 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...

  8. 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...

  9. 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...

  10. 46 CFR 69.121 - Engine room deduction.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 2 2011-10-01 2011-10-01 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...

  11. 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...

  12. 5 CFR 831.111 - Employee deductions and agency contributions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... employee deduction under 5 U.S.C. 8334(a) for any pay period, the agency is still responsible for... of the employee deductions required by 5 U.S.C. 8334(a) for any pay period, the employee may, at his...) directly to OPM by submitting SF 2803; or (iii) Have the period of service treated like the...

  13. 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... AREA Order Regulating Handling Administrative Assessment and Marketing Service Deduction §...

  14. Automated deduction for first-order logic with equality

    SciTech Connect

    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.

  15. Automated deduction for first-order logic with equality

    SciTech Connect

    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.

  16. 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...

  17. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  18. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Deduction for retirement savings. 1.219-1... Deduction for retirement savings. (a) In general. Subject to the limitations and restrictions of paragraph... such individual to an individual retirement account described in section 408(a), for an...

  19. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Deduction for retirement savings. 1.219-1... Deduction for retirement savings. (a) In general. Subject to the limitations and restrictions of paragraph... such individual to an individual retirement account described in section 408(a), for an...

  20. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Deduction for retirement savings. 1.219-1... Deduction for retirement savings. (a) In general. Subject to the limitations and restrictions of paragraph... such individual to an individual retirement account described in section 408(a), for an...

  1. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  2. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  3. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  4. 5 CFR 837.501 - Refund of retirement deductions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Refund of retirement deductions. 837.501... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS Retirement Benefits on Separation § 837.501 Refund of retirement deductions. A reemployed annuitant who separates from reemployment without title to either...

  5. Deductive Reasoning: In the Eye of the Beholder

    ERIC Educational Resources Information Center

    Ayalon, Michal; Even, Ruhama

    2008-01-01

    This study examines ways of approaching deductive reasoning of people involved in mathematics education and/or logic. The data source includes 21 individual semi-structured interviews. The data analysis reveals two different approaches. One approach refers to deductive reasoning as a systematic step-by-step manner for solving problems, both in…

  6. 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...

  7. 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...

  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. 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...

  10. 26 CFR 1.809-7 - Limitation on certain deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...), relating to deductions for dividends to policyholders, certain nonparticipating contracts, and group life... taxable years beginning before January 1, 1962: (i) First to the amount of the deduction under section 809(d)(6) (relating to group life, accident, and health insurance); (ii) Then to the amount of...

  11. 26 CFR 1.809-7 - Limitation on certain deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...), relating to deductions for dividends to policyholders, certain nonparticipating contracts, and group life... taxable years beginning before January 1, 1962: (i) First to the amount of the deduction under section 809(d)(6) (relating to group life, accident, and health insurance); (ii) Then to the amount of...

  12. 26 CFR 1.809-7 - Limitation on certain deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...), relating to deductions for dividends to policyholders, certain nonparticipating contracts, and group life... taxable years beginning before January 1, 1962: (i) First to the amount of the deduction under section 809(d)(6) (relating to group life, accident, and health insurance); (ii) Then to the amount of...

  13. 26 CFR 1.809-7 - Limitation on certain deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...), relating to deductions for dividends to policyholders, certain nonparticipating contracts, and group life... taxable years beginning before January 1, 1962: (i) First to the amount of the deduction under section 809(d)(6) (relating to group life, accident, and health insurance); (ii) Then to the amount of...

  14. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 2 2011-10-01 2011-10-01 false Spaces deducted from gross tonnage. 69.119 Section 69... VESSELS MEASUREMENT OF VESSELS Standard Measurement System § 69.119 Spaces deducted from gross tonnage. (a) Purpose. This section lists the requirements for spaces (other than propelling machinery spaces under §...

  15. Cortical Bases of Elementary Deductive Reasoning: Inference, Memory, and Metadeduction

    ERIC Educational Resources Information Center

    Reverberi, Carlo; Shallice, Tim; D'Agostini, Serena; Skrap, Miran; Bonatti, Luca L.

    2009-01-01

    Elementary deduction is the ability of unreflectively drawing conclusions from explicit or implicit premises, on the basis of their logical forms. This ability is involved in many aspects of human cognition and interactions. To date, limited evidence exists on its cortical bases. We propose a model of elementary deduction in which logical…

  16. 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

  17. 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…

  18. Intermediate tax sanctions: an overview.

    PubMed

    Peregrine, M W

    1997-07-01

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

  19. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Maxwell, James A.; And Others

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

  20. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

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

  1. Tax Law System

    ERIC Educational Resources Information Center

    Tsindeliani, Imeda A.

    2016-01-01

    The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

  2. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.22... Indonesia Iran Iraq Ireland (Eire) Israel Italy Ivory Coast, Republic of Jamaica Japan Kenya Korea...

  3. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.22... Indonesia Iran Iraq Ireland (Eire) Israel Italy Ivory Coast, Republic of Jamaica Japan Kenya Korea...

  4. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.22... Indonesia Iran Iraq Ireland (Eire) Israel Italy Ivory Coast, Republic of Jamaica Japan Kenya Korea...

  5. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.22... Ireland (Eire) Israel Italy Ivory Coast, Republic of Jamaica Japan Kenya Korea Kuwait Latvia...

  6. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.22... Ireland (Eire) Israel Italy Ivory Coast, Republic of Jamaica Japan Kenya Korea Kuwait Latvia...

  7. 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…

  8. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-26

    ... Internal Revenue Service 26 CFR Part 301 RIN 1545-BH90 Disregarded Entities; Excise Taxes and Employment Taxes AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of... and excise taxes. These regulations also make conforming changes to the tax liability rule...

  9. Excise Tax Avoidance: The Case of State Cigarette Taxes

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

  10. The Tax Exempt Educational Organization.

    ERIC Educational Resources Information Center

    Journal of Law and Education, 1986

    1986-01-01

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

  11. Light

    NASA Astrophysics Data System (ADS)

    Vernon, C. G.

    2016-09-01

    Preface; 1. Historical; 2. Waves and wave-motion; 3. The behaviour of ripples; 4. The behaviour of light; 5. Refraction through glass blocks and prisms; 6. The imprinting of curvatures; 7. Simple mathematical treatment; 8. More advanced mathematical treatment; 9. The velocity of light; 10. The spectrum and colour; 11. Geometrical optics; 12. The eye and optical instruments; 13. Sources of light; 14. Interference, diffraction and polarisation; 15. Suggestions for class experiments; Index.

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

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

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

    ERIC Educational Resources Information Center

    Gaughan, James M.

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

  18. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 2055 as a charitable bequest. (ii) Claims and expenses involving family members. Factors indicative (but not necessarily determinative) of the bona fide nature of a claim or expense involving a family... from donative intent. (B) The nature of the claim or expense is not related to an expectation or...

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

    ERIC Educational Resources Information Center

    Meyer, Daniel R.; And Others

    1991-01-01

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

  20. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... associated with litigating the claim or expense, would impose a higher burden on the estate than the payment... to all interested parties and no interested person objects. E sells the real estate and pays a real estate commission of $20x to a professional real estate agent. The amount of the real estate...

  1. TAX DEDUCTIBLE SPENDING, ENVIRONMENTAL POLICIES, AND THE "DOUBLE DIVIDEND" HYPOTHESIS. (R825313)

    EPA Science Inventory

    The perspectives, information and conclusions conveyed in research project abstracts, progress reports, final reports, journal abstracts and journal publications convey the viewpoints of the principal investigator and may not represent the views and policies of ORD and EPA. Concl...

  2. A bill to provide a permanent deduction for State and local general sales taxes.

    THOMAS, 111th Congress

    Sen. Hutchison, Kay Bailey [R-TX

    2009-01-06

    01/06/2009 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S53) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (section 641 and following), part I, subchapter J, chapter 1 of the Code. Items that relate both to the... portion he is treated as owning. Similarly, if a grantor or another person is treated under sections 674... power over corpus which is such that he is treated as an owner under section 674 or 676 (a),...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... section 6501 (usually 3 years from the last day for filing the return). The election may be revoked by the... election is made in accordance with the provisions of paragraph (c) of this section. The determination of...) through (5) of paragraph (e) of § 20.2053-9. (c) Exercise of election. The election to take a...

  6. A bill to provide a permanent deduction for State and local general sales taxes.

    THOMAS, 112th Congress

    Sen. Hutchison, Kay Bailey [R-TX

    2011-01-25

    01/25/2011 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S187) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity.

    PubMed

    Wenzel, Michael

    2002-08-01

    Previous research has yielded inconsistent evidence for the impact of justice perceptions on tax compliance. This article suggests a more differentiated view on the basis of 2 congenial theories of procedural and distributive justice. The group-value model and a categorization approach argue that taxpayers are more concerned about justice and less about personal outcomes when they identify strongly with the inclusive category within which procedures and distributions apply. Regression analyses of survey data from 2,040 Australian citizens showed that 2 forms of tax compliance (pay-income reporting and tax minimization) were determined by self-interest variables. For 2 other forms (nonpay income and deductions), inclusive identification had an additional effect and moderated the effects of self-interest and justice variables as predicted.

  9. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

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

  10. 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

  11. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26...

  12. Budgeting, Tax Trims in Conflict

    ERIC Educational Resources Information Center

    McNeil, Michele

    2008-01-01

    Florida voters' overwhelming approval last week of a constitutional amendment slashing their property taxes--and potentially costing schools millions of dollars in funding--illustrates the vexing trade-offs policymakers nationwide face in trying to reduce one of the most unpopular of all taxes. While lower tax bills may make homeowners happy, they…

  13. 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).

  14. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  15. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  16. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  17. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  18. Motor Fuel Excise Taxes

    SciTech Connect

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  19. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

  1. 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

  2. 26 CFR 1.263(a)-6T - Election to deduct or capitalize certain expenditures (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... expenses certain depreciable business assets); (5) Section 179A (deduction for clean-fuel vehicles and...); (8) Section 179D (energy efficient commercial buildings deduction); (9) Section 179E (election...

  3. 26 CFR 1.263(a)-6T - Election to deduct or capitalize certain expenditures (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... expenses certain depreciable business assets); (5) Section 179A (deduction for clean-fuel vehicles and...); (8) Section 179D (energy efficient commercial buildings deduction); (9) Section 179E (election...

  4. Learning pulmonary function interpretation: deductive versus inductive methods.

    PubMed

    Ostrow, D N; Craven, N; Cherniack, R M

    1975-07-01

    Volunteer undergraduate medical students were randomly divided into 2 groups. One group were given pulmonary function data and the correct diagnoses from 18 patients. They were told to try to derive the rules by which the diagnoses were made. The other group were given the data from the same 18 patients, but were required to use a computer-assisted instructional program to arrive at the diagnoses in a deductive fashion. Both groups were pre- and post-tested. The deductive method provided higher post-test results. The inductive method took longer and produced more dropouts from the study.

  5. 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.

  6. 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.

  7. 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....

  8. 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....

  9. 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....

  10. 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....

  11. 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....

  12. 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...

  13. 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...

  14. 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...

  15. 26 CFR 1.809-8 - Limitation on deductions for certain mutualization distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... mutualization distributions. 1.809-8 Section 1.809-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Limitation on deductions for certain mutualization distributions. (a) Deduction not to reduce taxable... distributions. This limitation provides that such deduction shall not exceed the amount (if any) by which...

  16. 29 CFR 541.603 - Effect of improper deductions from salary.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 3 2011-07-01 2011-07-01 false Effect of improper deductions from salary. 541.603 Section... OUTSIDE SALES EMPLOYEES Salary Requirements § 541.603 Effect of improper deductions from salary. (a) An employer who makes improper deductions from salary shall lose the exemption if the facts demonstrate...

  17. 20 CFR 361.11 - Procedures for salary offset: When deductions may begin.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Procedures for salary offset: When deductions... § 361.11 Procedures for salary offset: When deductions may begin. (a) Deductions to liquidate an... a debt is completed, offset shall be made from subsequent payments of any nature (e.g., final...

  18. 29 CFR 541.603 - Effect of improper deductions from salary.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 3 2012-07-01 2012-07-01 false Effect of improper deductions from salary. 541.603 Section... OUTSIDE SALES EMPLOYEES Salary Requirements § 541.603 Effect of improper deductions from salary. (a) An employer who makes improper deductions from salary shall lose the exemption if the facts demonstrate...

  19. 29 CFR 541.603 - Effect of improper deductions from salary.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 3 2013-07-01 2013-07-01 false Effect of improper deductions from salary. 541.603 Section... OUTSIDE SALES EMPLOYEES Salary Requirements § 541.603 Effect of improper deductions from salary. (a) An employer who makes improper deductions from salary shall lose the exemption if the facts demonstrate...

  20. 7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 1 2012-01-01 2012-01-01 false Procedures for salary offset: when deductions may... Salary Offset § 3.81 Procedures for salary offset: when deductions may begin. (a) Deductions to liquidate... Offset Salary to collect from the employee's current pay. (b) If the employee filed a petition for...

  1. 29 CFR 541.603 - Effect of improper deductions from salary.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Effect of improper deductions from salary. 541.603 Section... OUTSIDE SALES EMPLOYEES Salary Requirements § 541.603 Effect of improper deductions from salary. (a) An employer who makes improper deductions from salary shall lose the exemption if the facts demonstrate...

  2. 29 CFR 541.603 - Effect of improper deductions from salary.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 3 2014-07-01 2014-07-01 false Effect of improper deductions from salary. 541.603 Section... OUTSIDE SALES EMPLOYEES Salary Requirements § 541.603 Effect of improper deductions from salary. (a) An employer who makes improper deductions from salary shall lose the exemption if the facts demonstrate...

  3. 24 CFR 17.101 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Procedures for salary offset: when deductions may begin. 17.101 Section 17.101 Housing and Urban Development Office of the Secretary, Department... Government Salary Offset § 17.101 Procedures for salary offset: when deductions may begin. (a) Deductions...

  4. 7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 1 2011-01-01 2011-01-01 false Procedures for salary offset: when deductions may... Salary Offset § 3.81 Procedures for salary offset: when deductions may begin. (a) Deductions to liquidate... Offset Salary to collect from the employee's current pay. (b) If the employee filed a petition for...

  5. 20 CFR 361.11 - Procedures for salary offset: When deductions may begin.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Procedures for salary offset: When deductions... § 361.11 Procedures for salary offset: When deductions may begin. (a) Deductions to liquidate an... a debt is completed, offset shall be made from subsequent payments of any nature (e.g., final...

  6. 7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Procedures for salary offset: when deductions may... Salary Offset § 3.81 Procedures for salary offset: when deductions may begin. (a) Deductions to liquidate... Offset Salary to collect from the employee's current pay. (b) If the employee filed a petition for...

  7. 20 CFR 361.11 - Procedures for salary offset: When deductions may begin.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Procedures for salary offset: When deductions... § 361.11 Procedures for salary offset: When deductions may begin. (a) Deductions to liquidate an... a debt is completed, offset shall be made from subsequent payments of any nature (e.g., final...

  8. 7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 1 2013-01-01 2013-01-01 false Procedures for salary offset: when deductions may... Salary Offset § 3.81 Procedures for salary offset: when deductions may begin. (a) Deductions to liquidate... Offset Salary to collect from the employee's current pay. (b) If the employee filed a petition for...

  9. 20 CFR 361.11 - Procedures for salary offset: When deductions may begin.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Procedures for salary offset: When deductions... § 361.11 Procedures for salary offset: When deductions may begin. (a) Deductions to liquidate an... a debt is completed, offset shall be made from subsequent payments of any nature (e.g., final...

  10. 20 CFR 361.11 - Procedures for salary offset: When deductions may begin.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Procedures for salary offset: When deductions... § 361.11 Procedures for salary offset: When deductions may begin. (a) Deductions to liquidate an... a debt is completed, offset shall be made from subsequent payments of any nature (e.g., final...

  11. 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…

  12. 26 CFR 1.1244(d)-4 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Net operating loss deduction. 1.1244(d)-4... § 1.1244(d)-4 Net operating loss deduction. (a) General rule. For purpose of section 172, relating to the net operating loss deduction, any amount of loss that is treated as an ordinary loss under...

  13. 26 CFR 1.1244(d)-4 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Net operating loss deduction. 1.1244(d)-4... § 1.1244(d)-4 Net operating loss deduction. (a) General rule. For purpose of section 172, relating to the net operating loss deduction, any amount of loss that is treated as an ordinary loss under...

  14. 26 CFR 1.1244(d)-4 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Net operating loss deduction. 1.1244(d)-4... § 1.1244(d)-4 Net operating loss deduction. (a) General rule. For purpose of section 172, relating to the net operating loss deduction, any amount of loss that is treated as an ordinary loss under...

  15. Correlation of Inductive and Deductive Logical Reasoning to College Physics Achievement.

    ERIC Educational Resources Information Center

    Enyeart, Morris A.; And Others

    1980-01-01

    Questions and substantiates that both inductive and deductive components of logical reasoning contribute to achievement in an introductory college physics course, with deductive logical abilities contributing more to achievement. Performance on tests requiring both inductive and deductive logical reasoning ability correlated significantly with…

  16. 5 CFR 837.602 - Lump-sum payment of retirement deductions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 2 2014-01-01 2014-01-01 false Lump-sum payment of retirement deductions... retirement deductions. If an annuitant reemployed subject to the provisions of this part dies while so... retirement deductions withheld during the period of reemployment will be paid in a lump sum to the...

  17. 5 CFR 837.602 - Lump-sum payment of retirement deductions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Lump-sum payment of retirement deductions... retirement deductions. If an annuitant reemployed subject to the provisions of this part dies while so... retirement deductions withheld during the period of reemployment will be paid in a lump sum to the...

  18. 5 CFR 837.602 - Lump-sum payment of retirement deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Lump-sum payment of retirement deductions... retirement deductions. If an annuitant reemployed subject to the provisions of this part dies while so... retirement deductions withheld during the period of reemployment will be paid in a lump sum to the...

  19. 5 CFR 837.602 - Lump-sum payment of retirement deductions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 false Lump-sum payment of retirement deductions... retirement deductions. If an annuitant reemployed subject to the provisions of this part dies while so... retirement deductions withheld during the period of reemployment will be paid in a lump sum to the...

  20. 5 CFR 837.602 - Lump-sum payment of retirement deductions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 false Lump-sum payment of retirement deductions... retirement deductions. If an annuitant reemployed subject to the provisions of this part dies while so... retirement deductions withheld during the period of reemployment will be paid in a lump sum to the...

  1. 26 CFR 1.167(a)-10 - When depreciation deduction is allowable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 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 depreciation allowance each year and may not increase his depreciation allowances in later years by reason...

  2. Effectiveness of Inductive and Deductive Methods in Teaching Grammar

    ERIC Educational Resources Information Center

    Alzu'bi, Mohammad Akram

    2015-01-01

    The study investigates the comparative effectiveness of teaching English grammar by using deductive and inductive teaching models. The study also attempts to see which of these two methods has a positive effect on the grammar academic achievement of the university students and elementary school students in Jordan so it answers the following…

  3. 26 CFR 25.2524-1 - Extent of deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... “calendar period” (as defined in § 25.2502-1(c)(1)), computed as provided in section 2503 and § 25.2503-1 (i... the calendar year is excluded under the provisions of section 2503(b) in determining the “total amount of gifts” made during the first calendar quarter of 1971. The marital deduction for the...

  4. 40 CFR 74.49 - Calculation for deducting allowances.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... be used to determine the total number of allowances to be deducted for the calendar year from the... calendar year, as reported in accordance with subpart F of this part for combustion sources or subpart G of... a date other than January 1, “Tons emitted” for the first calendar year shall be the total tons...

  5. 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...

  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, 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...

  8. 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...

  9. 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...

  10. 7 CFR 1126.86 - 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. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 7 CFR 1131.86 - 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. 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...

  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 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 7 CFR 1033.86 - 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. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  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 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 7 CFR 1124.86 - 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. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. Compare and Contrast Inductive and Deductive Research Approaches

    ERIC Educational Resources Information Center

    Soiferman, L. Karen

    2010-01-01

    This discussion paper compares and contrasts "inductive" and "deductive" research approaches as described by Trochim (2006) and Plano Clark and Creswell (2007). It also examines the "exploratory" and "confirmatory" approaches by Onwueghuzie and Leech (2005) with respect to the assumption each holds about the nature of knowledge. The paper starts…

  18. Possibilities: A Framework for Modeling Students' Deductive Reasoning in Physics

    ERIC Educational Resources Information Center

    Gaffney, Jonathan David Housley

    2010-01-01

    Students often make errors when trying to solve qualitative or conceptual physics problems, and while many successful instructional interventions have been generated to prevent such errors, the process of deduction that students use when solving physics problems has not been thoroughly studied. In an effort to better understand that reasoning…

  19. 42 CFR 489.30 - Allowable charges: Deductibles and coinsurance.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    .... (4) In the case of durable medical equipment (DME) furnished as a home health service, 20 percent of... deductible has not yet been met. (5) In the case of DME furnished as a home health service under Medicare..., with the following exception: If the DME is used DME purchased by or on behalf of the beneficiary at...

  20. 42 CFR 489.30 - Allowable charges: Deductibles and coinsurance.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    .... (4) In the case of durable medical equipment (DME) furnished as a home health service, 20 percent of... deductible has not yet been met. (5) In the case of DME furnished as a home health service under Medicare..., with the following exception: If the DME is used DME purchased by or on behalf of the beneficiary at...

  1. 42 CFR 489.30 - Allowable charges: Deductibles and coinsurance.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    .... (4) In the case of durable medical equipment (DME) furnished as a home health service, 20 percent of... deductible has not yet been met. (5) In the case of DME furnished as a home health service under Medicare..., with the following exception: If the DME is used DME purchased by or on behalf of the beneficiary at...

  2. 42 CFR 489.30 - Allowable charges: Deductibles and coinsurance.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    .... (4) In the case of durable medical equipment (DME) furnished as a home health service, 20 percent of... deductible has not yet been met. (5) In the case of DME furnished as a home health service under Medicare..., with the following exception: If the DME is used DME purchased by or on behalf of the beneficiary at...

  3. 42 CFR 489.30 - Allowable charges: Deductibles and coinsurance.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    .... (4) In the case of durable medical equipment (DME) furnished as a home health service, 20 percent of... deductible has not yet been met. (5) In the case of DME furnished as a home health service under Medicare..., with the following exception: If the DME is used DME purchased by or on behalf of the beneficiary at...

  4. Sherlock Holmes's Methods of Deductive Reasoning Applied to Medical Diagnostics

    PubMed Central

    Miller, Larry

    1985-01-01

    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. PMID:3887762

  5. 26 CFR 1.1502-26 - Consolidated dividends received deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... product of: (i) The portion of the deduction determined with regard to the sum of the dividends received... dividends to the extent that, under § 1.1502-13(f)(2), they are not included in gross income. See § 1.1502... from nonmember domestic corporations as follows: Dividends Corporation: P $6,000 S 10,000 S-1...

  6. 26 CFR 1.1502-26 - Consolidated dividends received deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... product of: (i) The portion of the deduction determined with regard to the sum of the dividends received... dividends to the extent that, under § 1.1502-13(f)(2), they are not included in gross income. See § 1.1502... from nonmember domestic corporations as follows: Dividends Corporation: P $6,000 S 10,000 S-1...

  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. 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.

  9. 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...

  10. 20 CFR 71.3 - Deductions from benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DISABILITY OR DEATH OF CIVILIAN AMERICAN CITIZENS INCURRED WHILE DETAINED BY OR IN HIDING FROM THE IMPERIAL JAPANESE GOVERNMENT GENERAL PROVISIONS § 71.3 Deductions from benefits. If a civilian American citizen or... dependents, by the amount of payments such dependents of the deceased civilian American citizen received...

  11. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... measured from the top of the bottom hull frames, if the platform is used only to form a flat surface at the bottom of the space, if the platform is not more than one foot above the top of the bottom frames, and if... gear, capstan, windlass, and chain locker is deductible. A fore peak used exclusively as chain...

  12. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... measured from the top of the bottom hull frames, if the platform is used only to form a flat surface at the bottom of the space, if the platform is not more than one foot above the top of the bottom frames, and if... gear, capstan, windlass, and chain locker is deductible. A fore peak used exclusively as chain...

  13. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... measured from the top of the bottom hull frames, if the platform is used only to form a flat surface at the bottom of the space, if the platform is not more than one foot above the top of the bottom frames, and if... gear, capstan, windlass, and chain locker is deductible. A fore peak used exclusively as chain...

  14. 26 CFR 1.83-6 - Deduction by employer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... life insurance contract (or an undivided interest therein)—(i) General rule. In the case of a transfer of a life insurance contract (or an undivided interest therein) described in § 1.61-22(c)(3) in... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Deduction by employer. 1.83-6 Section...

  15. 26 CFR 1.83-6 - Deduction by employer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... life insurance contract (or an undivided interest therein)—(i) General rule. In the case of a transfer of a life insurance contract (or an undivided interest therein) described in § 1.61-22(c)(3) in... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Deduction by employer. 1.83-6 Section...

  16. 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)

  17. 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...

  18. 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...

  19. 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...

  20. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Deduction for retirement savings. 1.219-1... retirement savings. (a) In general. Subject to the limitations and restrictions of paragraph (b) and the... an individual retirement account described in section 408(a), for an individual retirement...

  2. 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...

  3. 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...

  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 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...

  6. 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...

  7. 5 CFR 841.503 - Amounts of employee deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Section 841.503 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE... basic pay minus the percent of tax which is (or would be) in effect for the payment, for the employee...-half percent of basic pay, minus the percent of tax which is (or would be) in effect for the...

  8. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  9. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  10. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  11. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  12. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

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

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

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

  14. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

    Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when…

  15. Alcohol taxes and birth outcomes.

    PubMed

    Zhang, Ning

    2010-05-01

    This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985-2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1-2 percentage points. The binge drinking participation tax elasticity is -2.5 for beer and wine taxes and -9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

  16. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the tax which is paid before the first day of such month. (e) No addition to tax if fraud penalty... tax if a 50-percent addition to the tax for fraud is assessed with respect to the same underpayment... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax....

  20. Property Taxes and Elderly Mobility

    PubMed Central

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  1. The HTLV-1 Tax interactome

    PubMed Central

    Boxus, Mathieu; Twizere, Jean-Claude; Legros, Sébastien; Dewulf, Jean-François; Kettmann, Richard; Willems, Luc

    2008-01-01

    The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far. PMID:18702816

  2. Who pays the severance tax

    SciTech Connect

    Weinstein, B.L.

    1984-03-01

    Over the past four years, taxes levied by states on energy production have become a source of contention between the ''energy have'' and ''energy have-not'' regions of the nation. The popular notion that the taxes are shifted forward to consumers has gone virtually unchallenged in the policy debate. This paper examines the incidence and burden of severance taxes and also assesses the impact of severance taxation on production, investment, and land use. The author concludes that severance taxes are not shifted forward to consumers but are borne by producers and resources owners in the form of reduced profits and rents. 5 references.

  3. Taxes and Bribes in Uganda

    PubMed Central

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  4. Property Taxes and Elderly Mobility.

    PubMed

    Shan, Hui

    2010-03-01

    The 2000-05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications.

  5. Understanding Taxes 1985 [and] Teacher's Guide to Understanding Taxes 1985.

    ERIC Educational Resources Information Center

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

    The major objective of this booklet and guide is to help high school students understand the U.S. tax system. The student booklet consists of eight modules. The first module discusses taxpayer responsibilities and rights. Methods of paying taxes are discussed, privacy rights are described, and the functions of the Collection and Criminal…

  6. Toward State Tax Reform: Lessons from State Tax Studies.

    ERIC Educational Resources Information Center

    McGuire, Therese J.; Rio, Jessica E.

    This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

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

    SciTech Connect

    Sammons, D.

    1981-01-01

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

  8. 40 CFR 600.513-81 - Gas Guzzler Tax.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 1978 Passenger Automobiles and for 1979 and Later Model Year Automobiles (Light Trucks and Passenger Automobiles)-Procedures for Determining Manufacturer's Average Fuel Economy § 600.513-81 Gas Guzzler Tax. (a)(1) The provisions of this section do not apply to passenger automobiles exempted from Gas...

  9. Carbon taxes and India

    SciTech Connect

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H.; Shukla, P.R.

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  10. 26 CFR 1.822-1 - Taxable income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or.... The X Company, a mutual fire insurance company subject to the tax imposed by section 821, in...

  11. Exercises for Bringing the Hypothetico-Deductive Method to Life

    ERIC Educational Resources Information Center

    Romesburg, H. Charles

    2014-01-01

    This article explains four kinds of inquiry exercises, different in purpose, for teaching advanced-level high school and college students the hypothetico-deductive (H-D) method. The first uses a picture of a river system to convey the H-D method's logic. The second has teams of students use the H-D method: their teacher poses a hypothesis…

  12. Deductive Evaluation: Implicit Code Verification With Low User Burden

    NASA Technical Reports Server (NTRS)

    Di Vito, Ben L.

    2016-01-01

    We describe a framework for symbolically evaluating C code using a deductive approach that discovers and proves program properties. The framework applies Floyd-Hoare verification principles in its treatment of loops, with a library of iteration schemes serving to derive loop invariants. During evaluation, theorem proving is performed on-the-fly, obviating the generation of verification conditions normally needed to establish loop properties. A PVS-based prototype is presented along with results for sample C functions.

  13. The dynamics of deductive reasoning: an fMRI investigation.

    PubMed

    Rodriguez-Moreno, Diana; Hirsch, Joy

    2009-03-01

    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 subsequent conclusion. While previous imaging studies have identified frontal, parietal, temporal, and occipital complexes that are activated during these reasoning events, there are substantive differences among the findings with respect to the specific regions engaged in reasoning and the contribution of language areas. Further, little is known about the various stages of information processing during reasoning. Using event-related fMRI and an auditory and visual conjunction technique, we identified a long-range supramodal network active during reasoning processes including areas in the left frontal and parietal regions as well as the bilateral caudate nucleus. Time courses of activation for each of these regions suggest that reasoning processes emerge during the presentation of the second premise, and remain active until the validation of the conclusion. Thus, areas within the frontal and parietal regions are differentially engaged at different time points in the reasoning process consistent with coordinated intra-network interactions.

  14. Inductive and Deductive Approaches to Acute Cell Injury

    PubMed Central

    DeGracia, Donald J.; Tri Anggraini, Fika; Taha, Doaa Taha Metwally; Huang, Zhi-Feng

    2014-01-01

    Many clinically relevant forms of acute injury, such as stroke, traumatic brain injury, and myocardial infarction, have resisted treatments to prevent cell death following injury. The clinical failures can be linked to the currently used inductive models based on biological specifics of the injury system. Here we contrast the application of inductive and deductive models of acute cell injury. Using brain ischemia as a case study, we discuss limitations in inductive inferences, including the inability to unambiguously assign cell death causality and the lack of a systematic quantitative framework. These limitations follow from an overemphasis on qualitative molecular pathways specific to the injured system. Our recently developed nonlinear dynamical theory of cell injury provides a generic, systematic approach to cell injury in which attractor states and system parameters are used to quantitatively characterize acute injury systems. The theoretical, empirical, and therapeutic implications of shifting to a deductive framework are discussed. We illustrate how a deductive mathematical framework offers tangible advantages over qualitative inductive models for the development of therapeutics of acutely injured biological systems. PMID:27437490

  15. The Btu tax is dead, long live the Btu tax

    SciTech Connect

    Burkhart, L.A.

    1993-07-15

    The energy industry is powerful. That is the only explanation for its ability to jettison a cornerstone of the Clinton Administration's proposed deficit reduction package, the Btu tax plan, expected to raise about $71.5 billion over a five-year period. Clinton had proposed a broad-based energy tax of 25.7 cents per million Btus, and a surcharge of 34.2 cents on petroleum products, to be phased in over three years starting July 1, 1994. House Democrats went along, agreeing to impose a tax of 26.8 cents per million Btus, along with the 34.2-cent petroleum surcharge, both effective July 1, 1994. But something happened on the way to the Senate. Their version of the deficit reduction package contains no broad-based energy tax. It does, however, include a 4.3 cents/gallon fuel tax. Clinton had backed down, and House Democrats were left feeling abandoned and angry. What happened has as much to do with politics-particularly the fourth branch of government, lobbyists-as with a President who wants to try to please everyone. It turns out that almost every lawmaker or lobbyist who sought an exemption from the Btu tax, in areas as diverse as farming or ship and jet fuel used in international commercial transportation, managed to get it without giving up much in return. In the end, the Btu tax was so riddled with exemptions that its effectiveness as a revenue-raiser was in doubt. Meanwhile, it turns out that the Btu tax is not dead. According to Budget Director Leon Panetta, the Administration has not given up on the Btu tax and will fight for it when the reconciliation bill goes to a joint House-Senate conference.

  16. Paying for individual health insurance through tax-sheltered cafeteria plans.

    PubMed

    Hall, Mark A; Monahan, Amy B

    2010-01-01

    When employees without group health insurance buy individual coverage, they do so using after-tax income--costing them from 20% to 50% more than others pay for equivalent coverage. Prior to the passage of the Patient Protection and Affordable Care Act (PPACA), several states promoted a potential solution that would allow employees to buy individual insurance through tax-sheltered payroll deduction. This technical but creative approach would allow insurers to combine what is known as "list-billing" with a Section 125 "cafeteria plan." However, these state-level reform attempts have failed to gain significant traction because state small-group reform laws and federal restrictions on medical underwriting cloud the legality of tax-sheltered list-billing. Several authorities have taken the position that insurance paid for through a cafeteria plan must meet the nondiscrimination requirements of the Health Insurance Portability and Accountability Act with respect to eligibility, premiums, and benefits. The recently enacted Patient Protection and Affordable Care Act addresses some of the legal uncertainty in this area, but much remains. For health reform to have its greatest effect, federal regulators must clarify whether individual health insurance can be purchased on a pre-tax basis through a cafeteria plan.

  17. Differential involvement of left prefrontal cortex in inductive and deductive reasoning.

    PubMed

    Goel, Vinod; Dolan, Raymond J

    2004-10-01

    While inductive and deductive reasoning are considered distinct logical and psychological processes, little is known about their respective neural basis. To address this issue we scanned 16 subjects with fMRI, using an event-related design, while they engaged in inductive and deductive reasoning tasks. Both types of reasoning were characterized by activation of left lateral prefrontal and bilateral dorsal frontal, parietal, and occipital cortices. Neural responses unique to each type of reasoning determined from the Reasoning Type (deduction and induction) by Task (reasoning and baseline) interaction indicated greater involvement of left inferior frontal gyrus (BA 44) in deduction than induction, while left dorsolateral (BA 8/9) prefrontal gyrus showed greater activity during induction than deduction. This pattern suggests a dissociation within prefrontal cortex for deductive and inductive reasoning.

  18. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  19. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 10 2012-01-01 2012-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  20. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...