Sample records for tax identification number

  1. 27 CFR 17.22 - Employer identification number.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... number. 17.22 Section 17.22 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... NONBEVERAGE PRODUCTS Registration § 17.22 Employer identification number. Every person who claims drawback..., and Firearms Taxes, the employer identification number (EIN) assigned by the Internal Revenue Service...

  2. 27 CFR 40.169 - Employer identification number.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... number. 40.169 Section 40.169 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Payment of Taxes on Tobacco Products § 40.169 Employer identification number. The employer identification number (defined at 26 CFR 301.7701-12) of a manufacturer of tobacco products who has been assigned such a...

  3. 27 CFR 19.242 - Employer identification number.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... number. 19.242 Section 19.242 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... for Employer Identification Numbers § 19.242 Employer identification number. The proprietor must enter the employer identification number (EIN) assigned to it by the Internal Revenue Service on each form...

  4. 27 CFR 25.168 - Employer identification number.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Employer identification number. 25.168 Section 25.168 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns...

  5. 27 CFR 25.168 - Employer identification number.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Employer identification number. 25.168 Section 25.168 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns...

  6. 27 CFR 25.168 - Employer identification number.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Employer identification number. 25.168 Section 25.168 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns...

  7. 27 CFR 25.168 - Employer identification number.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Employer identification number. 25.168 Section 25.168 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns...

  8. 27 CFR 25.168 - Employer identification number.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Employer identification number. 25.168 Section 25.168 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns...

  9. 27 CFR 53.22 - Employer identification number.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... number. 53.22 Section 53.22 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... AMMUNITION Administrative and Miscellaneous Provisions § 53.22 Employer identification number. (a... earlier been assigned an employer identification number or has not applied for one, shall make an...

  10. 27 CFR 46.102 - Employer identification number.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... number. 46.102 Section 46.102 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE....102 Employer identification number. (a) Requirement. The employer identification number (as defined in 26 CFR 301.7701-12) of the taxpayer who has been assigned such a number must be shown on each special...

  11. 27 CFR 31.115 - Employer identification number.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... number. 31.115 Section 31.115 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE....115 Employer identification number. (a) Requirement. The employer identification number (as defined in 26 CFR 301.7701-12) of a dealer who has been assigned such a number must be shown on each...

  12. 27 CFR 40.359 - Employer identification number.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... number. 40.359 Section 40.359 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... identification number. The employer identification number (EIN) (defined at 26 CFR 301.7701-12) of a manufacturer of cigarette papers and/or tubes who has been assigned such a number shall be shown on each...

  13. 27 CFR 25.169 - Application for employer identification number.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Application for employer identification number. 25.169 Section 25.169 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax...

  14. 27 CFR 25.169 - Application for employer identification number.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Application for employer identification number. 25.169 Section 25.169 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax...

  15. 27 CFR 25.169 - Application for employer identification number.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Application for employer identification number. 25.169 Section 25.169 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax...

  16. 27 CFR 25.169 - Application for employer identification number.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Application for employer identification number. 25.169 Section 25.169 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax...

  17. 27 CFR 25.169 - Application for employer identification number.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Application for employer identification number. 25.169 Section 25.169 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax...

  18. 48 CFR 2152.204-70 - Taxpayer Identification Number.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... basis, and of which the Contractor is a member. Taxpayer Identification Number (TIN), as used in this... reporting income tax and other returns. The TIN is the Contractor's Social Security Number. (b) The... information will result in payment being withheld until the TIN is provided. (c) The Government may use the...

  19. 48 CFR 2152.204-70 - Taxpayer Identification Number.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... basis, and of which the Contractor is a member. Taxpayer Identification Number (TIN), as used in this... reporting income tax and other returns. The TIN is the Contractor's Social Security Number. (b) The... information will result in payment being withheld until the TIN is provided. (c) The Government may use the...

  20. 48 CFR 2152.204-70 - Taxpayer Identification Number.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... basis, and of which the Contractor is a member. Taxpayer Identification Number (TIN), as used in this... reporting income tax and other returns. The TIN is the Contractor's Social Security Number. (b) The... information will result in payment being withheld until the TIN is provided. (c) The Government may use the...

  1. 48 CFR 2152.204-70 - Taxpayer Identification Number.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... basis, and of which the Contractor is a member. Taxpayer Identification Number (TIN), as used in this... reporting income tax and other returns. The TIN is the Contractor's Social Security Number. (b) The... information will result in payment being withheld until the TIN is provided. (c) The Government may use the...

  2. 48 CFR 2152.204-70 - Taxpayer Identification Number.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... basis, and of which the Contractor is a member. Taxpayer Identification Number (TIN), as used in this... reporting income tax and other returns. The TIN is the Contractor's Social Security Number. (b) The... information will result in payment being withheld until the TIN is provided. (c) The Government may use the...

  3. Tax Information Series, January 2002

    DTIC Science & Technology

    2002-01-01

    ITIN a valid ID number for work purposes. ITINs are permanent tax identification numbers and replace the former temporary IRSNs ; consequently, IRS no...longer accepts IRSNs or entries such as "applied for," "NRA," or "SSA205C" on tax documents and returns. As the ITIN must be applied for and

  4. 77 FR 13385 - Identification of Interstate Motor Vehicles: New York City, Cook County, and New Jersey Tax...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-06

    ...-0271] Identification of Interstate Motor Vehicles: New York City, Cook County, and New Jersey Tax Identification Requirements; Petition for Reconsideration. AGENCY: Federal Motor Carrier Safety Administration... Commercial Motor Vehicle Tax (CMV Tax) is preempted. Federal law prohibits States and their political...

  5. 77 FR 51782 - Federal Acquisition Regulation; Information Collection; Taxpayer Identification Number Information

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-27

    ... agency is required to furnish its Tax Identification Number (TIN) to that agency. 31 U.S.C. 3325(d... and submitted to a disbursing official, the TIN of the contractor receiving payment under the voucher... other information, its TIN. The TIN may be used by the Government to collect and report on any...

  6. 75 FR 43110 - User Fees Relating to Enrollment and Preparer Tax Identification Numbers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-23

    ... certified public accountants, attorneys, enrolled agents, or registered tax return preparers are denied.... Except as provided in any transitional period, only attorneys, certified public accountants, enrolled... public accountants (NAICS code 541211). Entities identified as tax preparation services and offices of...

  7. 75 FR 60316 - User Fees Relating to Enrollment and Preparer Tax Identification Numbers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-30

    ... a PTIN, a tax return preparer must be an attorney, certified public accountant, enrolled agent, or... that tax return preparers who are attorneys, certified public accountants, or enrolled agents already... who are not otherwise licensed as an attorney, certified public accountant, or enrolled agent...

  8. 78 FR 18343 - Federal Acquisition Regulation; Submission for OMB Review; Taxpayer Identification Number...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-26

    ... agency is required to furnish its Tax Identification Number (TIN) to that agency. 31 U.S.C. 3325(d... and submitted to a disbursing official, the TIN of the contractor receiving payment under the voucher... other information, its TIN. The TIN may be used by the Government to collect and report on any...

  9. Pigovian taxes which work in the small-number case

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

    Wittman, D.

    1985-06-01

    An appropriately conceived pollution tax can achieve a Pareto optimal equilibrium which is (1) stable in the presence of myopia, (2) not subject to strategic manipulation even in the small-number case, and (3) resistant to inefficient cost shifting by the participants when transaction costs are low. A considerable amount of confusion in the literature exists because different authors use different tax formulas (often implicitly) and different assumptions regarding conjectural behavior. Some of this confusion is cleared up by formally presenting various Pigovian tax formulas, explicitly considering whether there is Cournot or Stakleberg behavior, and comparing the properties of the variousmore » configurations. The author argues that charging for mitigated marginal cost rather than for actual damage avoids many pitfalls typically associated with Pignovian taxes. 15 references, 1 table.« less

  10. 78 FR 58608 - Proposed Collection; Comment Request: Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-24

    ...: Furnishing Identifying Number of Tax Return Preparer AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... IRS is soliciting comments concerning furnishing identifying number of tax return preparer. DATES.... ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111...

  11. 7 CFR 75.48 - Identification number.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 3 2014-01-01 2014-01-01 false Identification number. 75.48 Section 75.48 Agriculture... number. The Director may require the use of official identification numbers in connection with seed certificated or sampled under the Act. When identification numbers are required, they shall be specified by the...

  12. 7 CFR 75.48 - Identification number.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 3 2013-01-01 2013-01-01 false Identification number. 75.48 Section 75.48 Agriculture... number. The Director may require the use of official identification numbers in connection with seed certificated or sampled under the Act. When identification numbers are required, they shall be specified by the...

  13. 7 CFR 75.48 - Identification number.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Identification number. 75.48 Section 75.48 Agriculture... number. The Director may require the use of official identification numbers in connection with seed certificated or sampled under the Act. When identification numbers are required, they shall be specified by the...

  14. 7 CFR 75.48 - Identification number.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 3 2012-01-01 2012-01-01 false Identification number. 75.48 Section 75.48 Agriculture... number. The Director may require the use of official identification numbers in connection with seed certificated or sampled under the Act. When identification numbers are required, they shall be specified by the...

  15. 7 CFR 75.48 - Identification number.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 3 2011-01-01 2011-01-01 false Identification number. 75.48 Section 75.48 Agriculture... number. The Director may require the use of official identification numbers in connection with seed certificated or sampled under the Act. When identification numbers are required, they shall be specified by the...

  16. 7 CFR 29.133 - Identification number.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 2 2013-01-01 2013-01-01 false Identification number. 29.133 Section 29.133... REGULATIONS TOBACCO INSPECTION Regulations Miscellaneous § 29.133 Identification number. The Director may require the use of official identification numbers in connection with tobacco certificated or sampled...

  17. 7 CFR 29.133 - Identification number.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Identification number. 29.133 Section 29.133... REGULATIONS TOBACCO INSPECTION Regulations Miscellaneous § 29.133 Identification number. The Director may require the use of official identification numbers in connection with tobacco certificated or sampled...

  18. 7 CFR 29.133 - Identification number.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 2 2012-01-01 2012-01-01 false Identification number. 29.133 Section 29.133... REGULATIONS TOBACCO INSPECTION Regulations Miscellaneous § 29.133 Identification number. The Director may require the use of official identification numbers in connection with tobacco certificated or sampled...

  19. 7 CFR 29.133 - Identification number.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 2 2014-01-01 2014-01-01 false Identification number. 29.133 Section 29.133... REGULATIONS TOBACCO INSPECTION Regulations Miscellaneous § 29.133 Identification number. The Director may require the use of official identification numbers in connection with tobacco certificated or sampled...

  20. 7 CFR 29.133 - Identification number.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 2 2011-01-01 2011-01-01 false Identification number. 29.133 Section 29.133... REGULATIONS TOBACCO INSPECTION Regulations Miscellaneous § 29.133 Identification number. The Director may require the use of official identification numbers in connection with tobacco certificated or sampled...

  1. 20 CFR 404.1220 - Identification numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Identification numbers. 404.1220 Section 404... § 404.1220 Identification numbers. (a) State and local governments. When a State submits a modification... will assign a special identification number to each political subdivision included in that modification...

  2. 20 CFR 404.1220 - Identification numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Identification numbers. 404.1220 Section 404... § 404.1220 Identification numbers. (a) State and local governments. When a State submits a modification... will assign a special identification number to each political subdivision included in that modification...

  3. 46 CFR 10.207 - Identification number.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 1 2011-10-01 2011-10-01 false Identification number. 10.207 Section 10.207 Shipping... CREDENTIAL General Requirements for All Merchant Mariner Credentials § 10.207 Identification number. For recordkeeping purposes only, a mariner's official MMC identification number is the individual's social security...

  4. 46 CFR 10.207 - Identification number.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 1 2013-10-01 2013-10-01 false Identification number. 10.207 Section 10.207 Shipping... CREDENTIAL General Requirements for All Merchant Mariner Credentials § 10.207 Identification number. For recordkeeping purposes only, a mariner's official MMC identification number is the individual's social security...

  5. 20 CFR 404.1220 - Identification numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Identification numbers. 404.1220 Section 404... § 404.1220 Identification numbers. (a) State and local governments. When a State submits a modification... will assign a special identification number to each political subdivision included in that modification...

  6. 20 CFR 404.1220 - Identification numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Identification numbers. 404.1220 Section 404... § 404.1220 Identification numbers. (a) State and local governments. When a State submits a modification... will assign a special identification number to each political subdivision included in that modification...

  7. 46 CFR 10.207 - Identification number.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 1 2012-10-01 2012-10-01 false Identification number. 10.207 Section 10.207 Shipping... CREDENTIAL General Requirements for All Merchant Mariner Credentials § 10.207 Identification number. For recordkeeping purposes only, a mariner's official MMC identification number is the individual's social security...

  8. 46 CFR 10.207 - Identification number.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 1 2014-10-01 2014-10-01 false Identification number. 10.207 Section 10.207 Shipping... CREDENTIAL General Requirements for All Merchant Mariner Credentials § 10.207 Identification number. For recordkeeping purposes only, a mariner's official MMC identification number is the individual's social security...

  9. 40 CFR 265.11 - Identification number.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 27 2013-07-01 2013-07-01 false Identification number. 265.11 Section... FACILITIES General Facility Standards § 265.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR...

  10. 40 CFR 265.11 - Identification number.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 26 2011-07-01 2011-07-01 false Identification number. 265.11 Section... FACILITIES General Facility Standards § 265.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR...

  11. 40 CFR 265.11 - Identification number.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 26 2014-07-01 2014-07-01 false Identification number. 265.11 Section... FACILITIES General Facility Standards § 265.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR...

  12. 40 CFR 265.11 - Identification number.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 27 2012-07-01 2012-07-01 false Identification number. 265.11 Section... FACILITIES General Facility Standards § 265.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR...

  13. 40 CFR 265.11 - Identification number.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 25 2010-07-01 2010-07-01 false Identification number. 265.11 Section... FACILITIES General Facility Standards § 265.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR...

  14. 40 CFR 264.11 - Identification number.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 25 2010-07-01 2010-07-01 false Identification number. 264.11 Section... Facility Standards § 264.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR 12746). [45 FR...

  15. 40 CFR 264.11 - Identification number.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 27 2012-07-01 2012-07-01 false Identification number. 264.11 Section... Facility Standards § 264.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR 12746). [45 FR...

  16. 40 CFR 264.11 - Identification number.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 26 2014-07-01 2014-07-01 false Identification number. 264.11 Section... Facility Standards § 264.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR 12746). [45 FR...

  17. 40 CFR 264.11 - Identification number.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 27 2013-07-01 2013-07-01 false Identification number. 264.11 Section... Facility Standards § 264.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR 12746). [45 FR...

  18. 40 CFR 264.11 - Identification number.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 26 2011-07-01 2011-07-01 false Identification number. 264.11 Section... Facility Standards § 264.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR 12746). [45 FR...

  19. 16 CFR 303.20 - Registered identification numbers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Registered identification numbers. 303.20... identification numbers. (a) Registered numbers for use as the required identification in lieu of the name on... the form set out in paragraph (d) of this section. (b)(1) Registered identification numbers shall be...

  20. 46 CFR 10.207 - Identification number.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... recordkeeping purposes only, a mariner's official MMC identification number is the individual's social security number. However, a unique serial number, and not the social security number, will appear on the... 46 Shipping 1 2010-10-01 2010-10-01 false Identification number. 10.207 Section 10.207 Shipping...

  1. 14 CFR 47.15 - Identification number.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGISTRATION General § 47.15 Identification number. (a) Number required. An applicant for Aircraft Registration must place a U.S. identification number (registration mark) on his Aircraft Registration Application... holder of a Dealer's Aircraft Registration Certificate who applies for a temporary registration number...

  2. 16 CFR 301.26 - Registered identification numbers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Registered identification numbers. 301.26... numbers. (a) Registered numbers for use as the required identification in lieu of the name on fur product... (d) of this section. (b)(1) Registered identification numbers shall be used only by the person or...

  3. 7 CFR 29.32 - Identification number.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Identification number. 29.32 Section 29.32 Agriculture... INSPECTION Regulations Definitions § 29.32 Identification number. A number or a combination of letters and numbers in a design or mark approved by the Director, stamped, printed, or stenciled on a lot of tobacco...

  4. 7 CFR 29.32 - Identification number.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 2 2013-01-01 2013-01-01 false Identification number. 29.32 Section 29.32 Agriculture... INSPECTION Regulations Definitions § 29.32 Identification number. A number or a combination of letters and numbers in a design or mark approved by the Director, stamped, printed, or stenciled on a lot of tobacco...

  5. 7 CFR 29.32 - Identification number.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 2 2014-01-01 2014-01-01 false Identification number. 29.32 Section 29.32 Agriculture... INSPECTION Regulations Definitions § 29.32 Identification number. A number or a combination of letters and numbers in a design or mark approved by the Director, stamped, printed, or stenciled on a lot of tobacco...

  6. 7 CFR 29.32 - Identification number.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 2 2011-01-01 2011-01-01 false Identification number. 29.32 Section 29.32 Agriculture... INSPECTION Regulations Definitions § 29.32 Identification number. A number or a combination of letters and numbers in a design or mark approved by the Director, stamped, printed, or stenciled on a lot of tobacco...

  7. 7 CFR 29.32 - Identification number.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 2 2012-01-01 2012-01-01 false Identification number. 29.32 Section 29.32 Agriculture... INSPECTION Regulations Definitions § 29.32 Identification number. A number or a combination of letters and numbers in a design or mark approved by the Director, stamped, printed, or stenciled on a lot of tobacco...

  8. 40 CFR 262.12 - EPA identification numbers.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 26 2014-07-01 2014-07-01 false EPA identification numbers. 262.12... (CONTINUED) STANDARDS APPLICABLE TO GENERATORS OF HAZARDOUS WASTE General § 262.12 EPA identification numbers... waste without having received an EPA identification number from the Administrator. (b) A generator who...

  9. 40 CFR 262.12 - EPA identification numbers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 25 2010-07-01 2010-07-01 false EPA identification numbers. 262.12... (CONTINUED) STANDARDS APPLICABLE TO GENERATORS OF HAZARDOUS WASTE General § 262.12 EPA identification numbers... waste without having received an EPA identification number from the Administrator. (b) A generator who...

  10. 40 CFR 262.12 - EPA identification numbers.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 27 2012-07-01 2012-07-01 false EPA identification numbers. 262.12... (CONTINUED) STANDARDS APPLICABLE TO GENERATORS OF HAZARDOUS WASTE General § 262.12 EPA identification numbers... waste without having received an EPA identification number from the Administrator. (b) A generator who...

  11. 40 CFR 262.12 - EPA identification numbers.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 27 2013-07-01 2013-07-01 false EPA identification numbers. 262.12... (CONTINUED) STANDARDS APPLICABLE TO GENERATORS OF HAZARDOUS WASTE General § 262.12 EPA identification numbers... waste without having received an EPA identification number from the Administrator. (b) A generator who...

  12. 40 CFR 262.12 - EPA identification numbers.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 26 2011-07-01 2011-07-01 false EPA identification numbers. 262.12... (CONTINUED) STANDARDS APPLICABLE TO GENERATORS OF HAZARDOUS WASTE General § 262.12 EPA identification numbers... waste without having received an EPA identification number from the Administrator. (b) A generator who...

  13. 20 CFR 422.112 - Employer identification numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Employer identification numbers. 422.112... Procedures § 422.112 Employer identification numbers. (a) General. Most employers are required by section...)-1 to obtain an employer identification number (EIN) and to include it on wage reports filed with SSA...

  14. 20 CFR 422.112 - Employer identification numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Employer identification numbers. 422.112... Procedures § 422.112 Employer identification numbers. (a) General. Most employers are required by section...)-1 to obtain an employer identification number (EIN) and to include it on wage reports filed with SSA...

  15. 33 CFR 181.29 - Hull identification number display.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 33 Navigation and Navigable Waters 2 2014-07-01 2014-07-01 false Hull identification number... identification number display. Two identical hull identification numbers are required to be displayed on each boat hull. (a) The primary hull identification number must be affixed— (1) On boats with transoms, to...

  16. 33 CFR 181.29 - Hull identification number display.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 33 Navigation and Navigable Waters 2 2012-07-01 2012-07-01 false Hull identification number... identification number display. Two identical hull identification numbers are required to be displayed on each boat hull. (a) The primary hull identification number must be affixed— (1) On boats with transoms, to...

  17. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or... direct tax (e.g., an income tax), or a reduction in the base used to calculate a direct tax, a benefit...

  18. 33 CFR 181.29 - Hull identification number display.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false Hull identification number... SECURITY (CONTINUED) BOATING SAFETY MANUFACTURER REQUIREMENTS Identification of Boats § 181.29 Hull identification number display. Two identical hull identification numbers are required to be displayed on each...

  19. 33 CFR 181.25 - Hull identification number format.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false Hull identification number format... (CONTINUED) BOATING SAFETY MANUFACTURER REQUIREMENTS Identification of Boats § 181.25 Hull identification number format. Each of the hull identification numbers required by § 181.23 must consist of twelve...

  20. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 2 2014-01-01 2014-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate office...

  1. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate office...

  2. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 2 2013-01-01 2013-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate office...

  3. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 2 2011-01-01 2011-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate office...

  4. 7 CFR 29.9205 - Identification number (farm serial number).

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 2 2012-01-01 2012-01-01 false Identification number (farm serial number). 29.9205 Section 29.9205 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE... number (farm serial number). The serial number assigned to an individual farm by the appropriate office...

  5. 19 CFR 24.5 - Filing identification number.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Filing identification number. 24.5 Section 24.5... TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.5 Filing identification number. (a) Generally..., Notification of Importer's Number or Application for Importer's Number, or Notice of Change of Name or Address...

  6. 19 CFR 24.5 - Filing identification number.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 1 2013-04-01 2013-04-01 false Filing identification number. 24.5 Section 24.5... TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.5 Filing identification number. (a) Generally..., Notification of Importer's Number or Application for Importer's Number, or Notice of Change of Name or Address...

  7. 19 CFR 24.5 - Filing identification number.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 1 2011-04-01 2011-04-01 false Filing identification number. 24.5 Section 24.5... TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.5 Filing identification number. (a) Generally..., Notification of Importer's Number or Application for Importer's Number, or Notice of Change of Name or Address...

  8. 49 CFR 172.338 - Replacement of identification numbers.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 2 2013-10-01 2013-10-01 false Replacement of identification numbers. 172.338..., TRAINING REQUIREMENTS, AND SECURITY PLANS Marking § 172.338 Replacement of identification numbers. If more than one of the identification number markings on placards, orange panels, or white square-on-point...

  9. 49 CFR 172.338 - Replacement of identification numbers.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 2 2010-10-01 2010-10-01 false Replacement of identification numbers. 172.338..., TRAINING REQUIREMENTS, AND SECURITY PLANS Marking § 172.338 Replacement of identification numbers. If more than one of the identification number markings on placards, orange panels, or white square-on-point...

  10. 49 CFR 172.338 - Replacement of identification numbers.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 2 2011-10-01 2011-10-01 false Replacement of identification numbers. 172.338..., TRAINING REQUIREMENTS, AND SECURITY PLANS Marking § 172.338 Replacement of identification numbers. If more than one of the identification number markings on placards, orange panels, or white square-on-point...

  11. 33 CFR 181.23 - Hull identification numbers required.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 33 Navigation and Navigable Waters 2 2012-07-01 2012-07-01 false Hull identification numbers... identification numbers required. (a) A manufacturer must identify each boat produced or imported with primary and secondary hull identification numbers permanently affixed in accordance with § 181.29 of this subpart. (b) A...

  12. 33 CFR 181.23 - Hull identification numbers required.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 33 Navigation and Navigable Waters 2 2014-07-01 2014-07-01 false Hull identification numbers... identification numbers required. (a) A manufacturer must identify each boat produced or imported with primary and secondary hull identification numbers permanently affixed in accordance with § 181.29 of this subpart. (b) A...

  13. 15 CFR 14.18 - Taxpayer identification number.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Taxpayer identification number. 14.18... COMMERCIAL ORGANIZATIONS Pre-Award Requirements § 14.18 Taxpayer identification number. In accordance with... identifying number will be required from applicants for grants and cooperative agreements funded by the DoC...

  14. 16 CFR 303.20 - Registered identification numbers.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... identification numbers. (a) Registered numbers for use as the required identification in lieu of the name on.... When so used by the person or firm to whom assigned, the use of the numbers shall be construed as..., Federal Trade Commission, 600 Pennsylvania Avenue, NW., Washington, DC 20580, or on the Internet at http...

  15. 33 CFR 181.23 - Hull identification numbers required.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false Hull identification numbers... SECURITY (CONTINUED) BOATING SAFETY MANUFACTURER REQUIREMENTS Identification of Boats § 181.23 Hull... identify each boat produced or imported with two hull identification numbers that meet the requirements of...

  16. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of a...

  17. 40 CFR 263.11 - EPA identification number.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 27 2013-07-01 2013-07-01 false EPA identification number. 263.11... (CONTINUED) STANDARDS APPLICABLE TO TRANSPORTERS OF HAZARDOUS WASTE General § 263.11 EPA identification number. (a) A transporter must not transport hazardous wastes without having received an EPA...

  18. 40 CFR 263.11 - EPA identification number.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 27 2012-07-01 2012-07-01 false EPA identification number. 263.11... (CONTINUED) STANDARDS APPLICABLE TO TRANSPORTERS OF HAZARDOUS WASTE General § 263.11 EPA identification number. (a) A transporter must not transport hazardous wastes without having received an EPA...

  19. 40 CFR 263.11 - EPA identification number.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 25 2010-07-01 2010-07-01 false EPA identification number. 263.11... (CONTINUED) STANDARDS APPLICABLE TO TRANSPORTERS OF HAZARDOUS WASTE General § 263.11 EPA identification number. (a) A transporter must not transport hazardous wastes without having received an EPA...

  20. 40 CFR 263.11 - EPA identification number.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 26 2014-07-01 2014-07-01 false EPA identification number. 263.11... (CONTINUED) STANDARDS APPLICABLE TO TRANSPORTERS OF HAZARDOUS WASTE General § 263.11 EPA identification number. (a) A transporter must not transport hazardous wastes without having received an EPA...

  1. 40 CFR 263.11 - EPA identification number.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 26 2011-07-01 2011-07-01 false EPA identification number. 263.11... (CONTINUED) STANDARDS APPLICABLE TO TRANSPORTERS OF HAZARDOUS WASTE General § 263.11 EPA identification number. (a) A transporter must not transport hazardous wastes without having received an EPA...

  2. 40 CFR 761.202 - EPA identification numbers.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 31 2011-07-01 2011-07-01 false EPA identification numbers. 761.202... PROHIBITIONS PCB Waste Disposal Records and Reports § 761.202 EPA identification numbers. (a) General. Any generator, commercial storer, transporter, or disposer of PCB waste who is required to have an EPA...

  3. 40 CFR 761.202 - EPA identification numbers.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 31 2014-07-01 2014-07-01 false EPA identification numbers. 761.202... PROHIBITIONS PCB Waste Disposal Records and Reports § 761.202 EPA identification numbers. (a) General. Any generator, commercial storer, transporter, or disposer of PCB waste who is required to have an EPA...

  4. 40 CFR 761.202 - EPA identification numbers.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 32 2013-07-01 2013-07-01 false EPA identification numbers. 761.202... PROHIBITIONS PCB Waste Disposal Records and Reports § 761.202 EPA identification numbers. (a) General. Any generator, commercial storer, transporter, or disposer of PCB waste who is required to have an EPA...

  5. 40 CFR 761.202 - EPA identification numbers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... PROHIBITIONS PCB Waste Disposal Records and Reports § 761.202 EPA identification numbers. (a) General. Any generator, commercial storer, transporter, or disposer of PCB waste who is required to have an EPA identification number under this subpart must notify EPA of his/her PCB waste handling activities, using the...

  6. 40 CFR 761.202 - EPA identification numbers.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... PROHIBITIONS PCB Waste Disposal Records and Reports § 761.202 EPA identification numbers. (a) General. Any... identification number from EPA. (4) A disposer of PCB waste shall not accept any PCB waste for disposal without... disposal facility or mobile treatment unit shall not accept waste unless the disposer has received an EPA...

  7. 26 CFR 31.6011(b)-1 - Employers' identification numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Employers' identification numbers. 31.6011(b)-1... Subtitle F, Internal Revenue Code of 1954) § 31.6011(b)-1 Employers' identification numbers. (a... Insurance Contributions Act, but who prior to such day neither has been assigned an identification number...

  8. 26 CFR 31.6011(b)-1 - Employers' identification numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Employers' identification numbers. 31.6011(b)-1... Subtitle F, Internal Revenue Code of 1954) § 31.6011(b)-1 Employers' identification numbers. (a... Insurance Contributions Act, but who prior to such day neither has been assigned an identification number...

  9. 24 CFR 200.6 - Employer identification and social security numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Employer identification and social... identification and social security numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of social security numbers and employer identification numbers by applicants and...

  10. 24 CFR 200.6 - Employer identification and social security numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Employer identification and social... identification and social security numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of social security numbers and employer identification numbers by applicants and...

  11. 24 CFR 200.6 - Employer identification and social security numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Employer identification and social... identification and social security numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of social security numbers and employer identification numbers by applicants and...

  12. 24 CFR 200.6 - Employer identification and social security numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Employer identification and social... identification and social security numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of social security numbers and employer identification numbers by applicants and...

  13. 24 CFR 200.6 - Employer identification and social security numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Employer identification and social... identification and social security numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of social security numbers and employer identification numbers by applicants and...

  14. 77 FR 8753 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-15

    ... return preparer must be an attorney, certified public accountant, enrolled agent, or registered tax... ``decided to allow certain individuals who are not attorneys, certified public accountants, enrolled agents... may obtain a PTIN: (1) Tax return preparers supervised by attorneys, certified public accountants...

  15. 75 FR 60309 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-30

    ... Accountant Examination and are working toward their license as a certified public accountant are often... public accountant candidates and other paraprofessional employees who are involved in tax return preparation under the supervision of a certified public accountant who is a signing tax return preparer. The...

  16. 75 FR 14539 - Furnishing Identifying Number of Tax Return Preparer

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-26

    ..., certified public accountants, enrolled agents, as well as tax return preparers who pass a minimum competency... obtain a PTIN, an individual must be an attorney, certified public accountant, enrolled agent, or..., certified public accountant, enrolled agent, or registered tax return preparer authorized to practice before...

  17. 41 CFR 109-38.5203 - Watercraft identification and numbers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... identification and numbers. 109-38.5203 Section 109-38.5203 Public Contracts and Property Management Federal... Watercraft identification and numbers. Watercraft in the custody of DOE or designated contractors shall display identifying numbers, whether issued by the U.S. Coast Guard, State, or local field organization...

  18. 48 CFR 52.204-3 - Taxpayer identification.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... a consolidated basis, and of which the offeror is a member. Taxpayer Identification Number (TIN), as... the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number... information may result in a 31 percent reduction of payments otherwise due under the contract. (c) The TIN may...

  19. 48 CFR 52.204-3 - Taxpayer identification.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... a consolidated basis, and of which the offeror is a member. Taxpayer Identification Number (TIN), as... the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number... information may result in a 31 percent reduction of payments otherwise due under the contract. (c) The TIN may...

  20. 48 CFR 52.204-3 - Taxpayer identification.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... a consolidated basis, and of which the offeror is a member. Taxpayer Identification Number (TIN), as... the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number... information may result in a 31 percent reduction of payments otherwise due under the contract. (c) The TIN may...

  1. 48 CFR 52.204-3 - Taxpayer identification.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... a consolidated basis, and of which the offeror is a member. Taxpayer Identification Number (TIN), as... the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number... information may result in a 31 percent reduction of payments otherwise due under the contract. (c) The TIN may...

  2. 48 CFR 52.204-3 - Taxpayer identification.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... a consolidated basis, and of which the offeror is a member. Taxpayer Identification Number (TIN), as... the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number... information may result in a 31 percent reduction of payments otherwise due under the contract. (c) The TIN may...

  3. 40 CFR 86.414-78 - Submission of vehicle identification number.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 40 Protection of Environment 19 2014-07-01 2014-07-01 false Submission of vehicle identification... vehicle identification number. (a) Upon request by the Administrator, the manufacturer of any motorcycle covered by a certificate of conformity shall, within 30 days, identify by vehicle identification number...

  4. 40 CFR 86.414-78 - Submission of vehicle identification number.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 19 2013-07-01 2013-07-01 false Submission of vehicle identification... vehicle identification number. (a) Upon request by the Administrator, the manufacturer of any motorcycle covered by a certificate of conformity shall, within 30 days, identify by vehicle identification number...

  5. 40 CFR 86.414-78 - Submission of vehicle identification number.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 19 2012-07-01 2012-07-01 false Submission of vehicle identification... vehicle identification number. (a) Upon request by the Administrator, the manufacturer of any motorcycle covered by a certificate of conformity shall, within 30 days, identify by vehicle identification number...

  6. 40 CFR 86.414-78 - Submission of vehicle identification number.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 18 2011-07-01 2011-07-01 false Submission of vehicle identification... vehicle identification number. (a) Upon request by the Administrator, the manufacturer of any motorcycle covered by a certificate of conformity shall, within 30 days, identify by vehicle identification number...

  7. 40 CFR 86.414-78 - Submission of vehicle identification number.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 18 2010-07-01 2010-07-01 false Submission of vehicle identification... vehicle identification number. (a) Upon request by the Administrator, the manufacturer of any motorcycle covered by a certificate of conformity shall, within 30 days, identify by vehicle identification number...

  8. 40 CFR 86.079-36 - Submission of vehicle identification numbers.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 19 2012-07-01 2012-07-01 false Submission of vehicle identification... identification numbers. (a) Upon request of the Administrator, the manufacturer of any light-duty vehicle or... identification number, the vehicle(s) covered by the certificate of conformity. (b) The manufacturer of any light...

  9. 40 CFR 86.079-36 - Submission of vehicle identification numbers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 18 2010-07-01 2010-07-01 false Submission of vehicle identification... identification numbers. (a) Upon request of the Administrator, the manufacturer of any light-duty vehicle or... identification number, the vehicle(s) covered by the certificate of conformity. (b) The manufacturer of any light...

  10. 40 CFR 86.079-36 - Submission of vehicle identification numbers.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 40 Protection of Environment 18 2011-07-01 2011-07-01 false Submission of vehicle identification... identification numbers. (a) Upon request of the Administrator, the manufacturer of any light-duty vehicle or... identification number, the vehicle(s) covered by the certificate of conformity. (b) The manufacturer of any light...

  11. 40 CFR 86.079-36 - Submission of vehicle identification numbers.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 40 Protection of Environment 19 2013-07-01 2013-07-01 false Submission of vehicle identification... identification numbers. (a) Upon request of the Administrator, the manufacturer of any light-duty vehicle or... identification number, the vehicle(s) covered by the certificate of conformity. (b) The manufacturer of any light...

  12. 76 FR 7757 - Hull Identification Numbers for Recreational Vessels

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-11

    ... DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 181 [Docket No. USCG-2007-29236] Hull Identification Numbers for Recreational Vessels AGENCY: Coast Guard, DHS. ACTION: Follow-up to request for... expanded hull identification number (HIN). The Coast Guard's decision-making process included consideration...

  13. 49 CFR Appendix D to Part 512 - Vehicle Identification Number Information

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 49 Transportation 6 2013-10-01 2013-10-01 false Vehicle Identification Number Information D.... 512, App. D Appendix D to Part 512—Vehicle Identification Number Information The Chief Counsel has...) characters, of vehicle identification numbers reported in information on incidents involving death or injury...

  14. 49 CFR Appendix D to Part 512 - Vehicle Identification Number Information

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 6 2011-10-01 2011-10-01 false Vehicle Identification Number Information D.... 512, App. D Appendix D to Part 512—Vehicle Identification Number Information The Chief Counsel has...) characters, of vehicle identification numbers reported in information on incidents involving death or injury...

  15. 49 CFR Appendix D to Part 512 - Vehicle Identification Number Information

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 6 2014-10-01 2014-10-01 false Vehicle Identification Number Information D.... 512, App. D Appendix D to Part 512—Vehicle Identification Number Information The Chief Counsel has...) characters, of vehicle identification numbers reported in information on incidents involving death or injury...

  16. 49 CFR Appendix D to Part 512 - Vehicle Identification Number Information

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 6 2012-10-01 2012-10-01 false Vehicle Identification Number Information D.... 512, App. D Appendix D to Part 512—Vehicle Identification Number Information The Chief Counsel has...) characters, of vehicle identification numbers reported in information on incidents involving death or injury...

  17. 77 FR 59575 - Hull Identification Numbers for Recreational Vessels

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ... DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 181 [Docket No. USCG-2012-0843] Hull Identification Numbers for Recreational Vessels AGENCY: Coast Guard, DHS. ACTION: Request for public comments... requirement to indicate a boat's model year as part of the 12-character Hull Identification Number (HIN...

  18. 26 CFR 301.7701-12 - Employer identification number.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Employer identification number. 301.7701-12 Section 301.7701-12 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-12 Employer identification...

  19. 78 FR 26244 - Updating of Employer Identification Numbers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-06

    ... (including updated application information regarding the name and taxpayer identifying number of the... require these persons to update application information regarding the name and taxpayer identifying number..., Application for Employer Identification Number, requires entities to disclose the name of the EIN applicant's...

  20. Physical and in silico approaches identify DNA-PK in a Tax DNA-damage response interactome

    PubMed Central

    Ramadan, Emad; Ward, Michael; Guo, Xin; Durkin, Sarah S; Sawyer, Adam; Vilela, Marcelo; Osgood, Christopher; Pothen, Alex; Semmes, Oliver J

    2008-01-01

    Background We have initiated an effort to exhaustively map interactions between HTLV-1 Tax and host cellular proteins. The resulting Tax interactome will have significant utility toward defining new and understanding known activities of this important viral protein. In addition, the completion of a full Tax interactome will also help shed light upon the functional consequences of these myriad Tax activities. The physical mapping process involved the affinity isolation of Tax complexes followed by sequence identification using tandem mass spectrometry. To date we have mapped 250 cellular components within this interactome. Here we present our approach to prioritizing these interactions via an in silico culling process. Results We first constructed an in silico Tax interactome comprised of 46 literature-confirmed protein-protein interactions. This number was then reduced to four Tax-interactions suspected to play a role in DNA damage response (Rad51, TOP1, Chk2, 53BP1). The first-neighbor and second-neighbor interactions of these four proteins were assembled from available human protein interaction databases. Through an analysis of betweenness and closeness centrality measures, and numbers of interactions, we ranked proteins in the first neighborhood. When this rank list was compared to the list of physical Tax-binding proteins, DNA-PK was the highest ranked protein common to both lists. An overlapping clustering of the Tax-specific second-neighborhood protein network showed DNA-PK to be one of three bridge proteins that link multiple clusters in the DNA damage response network. Conclusion The interaction of Tax with DNA-PK represents an important biological paradigm as suggested via consensus findings in vivo and in silico. We present this methodology as an approach to discovery and as a means of validating components of a consensus Tax interactome. PMID:18922151

  1. 78 FR 913 - IRS Truncated Taxpayer Identification Numbers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-07

    ... taxpayer identification number, a TTIN. As an alternative to using a social security number (SSN), IRS... concerns about the risk of identity theft stemming from the inclusion of a taxpayer identifying number on a...) authorizes the Secretary to prescribe regulations with respect to the inclusion in returns, statements, or...

  2. 33 CFR 181.27 - Information displayed near hull identification number.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false Information displayed near hull... displayed near hull identification number. With the exception of the characters “US-”, which constitute the... the 12-character hull identification number (HIN), that information must be separated from the HIN by...

  3. 27 CFR 29.53 - Identification of distilling apparatus.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... distilling apparatus. 29.53 Section 29.53 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Identification of distilling apparatus. (a) General. Each still or condenser manufactured will be identified by... serial number for the apparatus. (b) Marking requirements. The apparatus will be identified in a legible...

  4. 27 CFR 29.53 - Identification of distilling apparatus.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... distilling apparatus. 29.53 Section 29.53 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... Identification of distilling apparatus. (a) General. Each still or condenser manufactured will be identified by... serial number for the apparatus. (b) Marking requirements. The apparatus will be identified in a legible...

  5. Identification of serial number on bank card using recurrent neural network

    NASA Astrophysics Data System (ADS)

    Liu, Li; Huang, Linlin; Xue, Jian

    2018-04-01

    Identification of serial number on bank card has many applications. Due to the different number printing mode, complex background, distortion in shape, etc., it is quite challenging to achieve high identification accuracy. In this paper, we propose a method using Normalization-Cooperated Gradient Feature (NCGF) and Recurrent Neural Network (RNN) based on Long Short-Term Memory (LSTM) for serial number identification. The NCGF maps the gradient direction elements of original image to direction planes such that the RNN with direction planes as input can recognize numbers more accurately. Taking the advantages of NCGF and RNN, we get 90%digit string recognition accuracy.

  6. 48 CFR 1652.204-73 - Taxpayer Identification Number.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Identification Number (TIN), as used in this provision, means the number required by the Internal Revenue Service... information will result in payment being withheld until the TIN number is provided. (c) The Government may use the TIN to collect and report on any delinquent amounts arising out of the Carrier's relationship with...

  7. 48 CFR 1652.204-73 - Taxpayer Identification Number.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Identification Number (TIN), as used in this provision, means the number required by the Internal Revenue Service... information will result in payment being withheld until the TIN number is provided. (c) The Government may use the TIN to collect and report on any delinquent amounts arising out of the Carrier's relationship with...

  8. 48 CFR 1652.204-73 - Taxpayer Identification Number.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Identification Number (TIN), as used in this provision, means the number required by the Internal Revenue Service... information will result in payment being withheld until the TIN number is provided. (c) The Government may use the TIN to collect and report on any delinquent amounts arising out of the Carrier's relationship with...

  9. 48 CFR 1652.204-73 - Taxpayer Identification Number.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Identification Number (TIN), as used in this provision, means the number required by the Internal Revenue Service... information will result in payment being withheld until the TIN number is provided. (c) The Government may use the TIN to collect and report on any delinquent amounts arising out of the Carrier's relationship with...

  10. 48 CFR 1652.204-73 - Taxpayer Identification Number.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Identification Number (TIN), as used in this provision, means the number required by the Internal Revenue Service... information will result in payment being withheld until the TIN number is provided. (c) The Government may use the TIN to collect and report on any delinquent amounts arising out of the Carrier's relationship with...

  11. Proposing national identification number on dental prostheses as universal personal identification code - A revolution in forensic odontology

    PubMed Central

    Baad, Rajendra K.; Belgaumi, Uzma; Vibhute, Nupura; Kadashetti, Vidya; Chandrappa, Pramod Redder; Gugwad, Sushma

    2015-01-01

    The proper identification of a decedent is not only important for humanitarian and emotional reasons, but also for legal and administrative purposes. During the reconstructive identification process, all necessary information is gathered from the unknown body of the victim and hence that an objective reconstructed profile can be established. Denture marking systems are being used in various situations, and a number of direct and indirect methods are reported. We propose that national identification numbers be incorporated in all removable and fixed prostheses, so as to adopt a single and definitive universal personal identification code with the aim of achieving a uniform, standardized, easy, and fast identification method worldwide for forensic identification. PMID:26005294

  12. Interaction of HTLV-1 Tax protein with calreticulin: implications for Tax nuclear export and secretion.

    PubMed

    Alefantis, Timothy; Flaig, Katherine E; Wigdahl, Brian; Jain, Pooja

    2007-05-01

    Human T cell leukemia virus type 1 (HTLV-1) is the etiologic agent of adult T cell leukemia (ATL) and HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). The HTLV-1 transcriptional transactivator protein Tax plays an integral role in virus replication and disease progression. Traditionally, Tax is described as a nuclear protein where it performs its primary role as a transcriptional transactivator. However, recent studies have clearly shown that Tax can also be localized to the cytoplasm where it has been shown to interact with a number of host transcription factors most notably NF-kappaB, constitutive expression of which is directly related to the T cell transforming properties of Tax in ATL patients. The presence of a functional nuclear export signal (NES) within Tax and the secretion of full-length Tax have also been demonstrated previously. Additionally, release of Tax from HTLV-1-infected cells and the presence of cell-free Tax was demonstrated in the CSF of HAM/TSP patients suggesting that the progression to HAM/TSP might be mediated by the ability of Tax to function as an extracellular cytokine. Therefore, in both ATL and HAM/TSP Tax nuclear export and nucleocytoplasmic shuttling may play a critical role, the mechanism of which remains unknown. In this study, we have demonstrated that the calcium binding protein calreticulin interacts with Tax by co-immunoprecipitation. This interaction was found to localize to a region at or near the nuclear membrane. In addition, differential expression of calreticulin was demonstrated in various cell types that correlated with their ability to retain cytoplasmic Tax, particularly in astrocytes. Finally, a comparison of a number of HTLV-1-infected T cell lines to non-infected T cells revealed higher expression of calreticulin in infected cells implicating a direct role for this protein in HTLV-1 infection.

  13. 49 CFR Appendix D to Part 512 - Vehicle Identification Number Information

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 6 2010-10-01 2010-10-01 false Vehicle Identification Number Information D Appendix D to Part 512 Transportation Other Regulations Relating to Transportation (Continued) NATIONAL.... 512, App. D Appendix D to Part 512—Vehicle Identification Number Information The Chief Counsel has...

  14. 48 CFR 1604.970 - Taxpayer Identification Number.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Taxpayer Identification Number. 1604.970 Section 1604.970 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Taxpayer...

  15. 48 CFR 1604.970 - Taxpayer Identification Number.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Taxpayer Identification Number. 1604.970 Section 1604.970 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Taxpayer...

  16. 48 CFR 1604.970 - Taxpayer Identification Number.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Taxpayer Identification Number. 1604.970 Section 1604.970 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Taxpayer...

  17. 48 CFR 1604.970 - Taxpayer Identification Number.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxpayer Identification Number. 1604.970 Section 1604.970 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Taxpayer...

  18. 48 CFR 1604.970 - Taxpayer Identification Number.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Taxpayer Identification Number. 1604.970 Section 1604.970 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Taxpayer...

  19. Identification of Bodies by Unique Serial Numbers on Implanted Medical Devices.

    PubMed

    Blessing, Melissa M; Lin, Peter T

    2018-05-01

    Visual identification is the most common identification method used by medical examiners but is not always possible. Alternative methods include X-ray, fingerprint, or DNA comparison, but these methods require additional resources. Comparison of serial numbers on implanted medical devices is a rapid and definitive method of identification. To assess the practicality of using this method, we reviewed 608 consecutive forensic autopsies performed at a regional medical examiner office. Of these, 56 cases required an alternative method of identification due to decomposition (n = 35), gunshot wound (n = 9), blunt trauma (n = 6), or charring (n = 6). Of these 56 cases, eight (14.3%) were known to have an implanted medical device. Of these eight cases, five (63%) could be positively identified by comparing serial numbers. If an implanted medical device is known to be present, and medical records are available, identification by medical device serial number should be a first-line method. © 2017 American Academy of Forensic Sciences.

  20. 20 CFR 422.112 - Employer identification numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Employer identification numbers. 422.112 Section 422.112 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES General..., and domestic corporations which elect social security coverage for employees of foreign subsidiaries...

  1. 26 CFR 31.3406(j)-1 - Taxpayer Identification Number (TIN) matching program.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Taxpayer Identification Number (TIN) matching... Number (TIN) matching program. (a) The matching program. Under section 3406(i), the Commissioner has the authority to establish Taxpayer Identification Number (TIN) matching programs. The Commissioner may...

  2. 26 CFR 31.3406(j)-1 - Taxpayer Identification Number (TIN) matching program.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Taxpayer Identification Number (TIN) matching... Number (TIN) matching program. (a) The matching program. Under section 3406(i), the Commissioner has the authority to establish Taxpayer Identification Number (TIN) matching programs. The Commissioner may...

  3. 26 CFR 31.3406(j)-1 - Taxpayer Identification Number (TIN) matching program.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Taxpayer Identification Number (TIN) matching... Number (TIN) matching program. (a) The matching program. Under section 3406(i), the Commissioner has the authority to establish Taxpayer Identification Number (TIN) matching programs. The Commissioner may...

  4. 26 CFR 31.3406(j)-1 - Taxpayer Identification Number (TIN) matching program.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Taxpayer Identification Number (TIN) matching... Number (TIN) matching program. (a) The matching program. Under section 3406(i), the Commissioner has the authority to establish Taxpayer Identification Number (TIN) matching programs. The Commissioner may...

  5. 26 CFR 31.3406(j)-1 - Taxpayer Identification Number (TIN) matching program.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Taxpayer Identification Number (TIN) matching... Number (TIN) matching program. (a) The matching program. Under section 3406(i), the Commissioner has the authority to establish Taxpayer Identification Number (TIN) matching programs. The Commissioner may...

  6. 27 CFR 479.35 - Employer identification number.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Employer identification number. 479.35 Section 479.35 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

  7. 27 CFR 479.35 - Employer identification number.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Employer identification number. 479.35 Section 479.35 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

  8. 27 CFR 479.35 - Employer identification number.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Employer identification number. 479.35 Section 479.35 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

  9. 27 CFR 479.35 - Employer identification number.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Employer identification number. 479.35 Section 479.35 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

  10. 27 CFR 479.35 - Employer identification number.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Employer identification number. 479.35 Section 479.35 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

  11. 24 CFR 232.616 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Social Security and Employer Identification Numbers. 232.616 Section 232.616 Housing and Urban... Borrowers § 232.616 Disclosure and verification of Social Security and Employer Identification Numbers. To... the disclosure and verification of Social Security and Employer Identification Numbers, as provided by...

  12. 24 CFR 232.616 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Social Security and Employer Identification Numbers. 232.616 Section 232.616 Housing and Urban... Borrowers § 232.616 Disclosure and verification of Social Security and Employer Identification Numbers. To... the disclosure and verification of Social Security and Employer Identification Numbers, as provided by...

  13. 24 CFR 232.616 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Social Security and Employer Identification Numbers. 232.616 Section 232.616 Housing and Urban... Borrowers § 232.616 Disclosure and verification of Social Security and Employer Identification Numbers. To... the disclosure and verification of Social Security and Employer Identification Numbers, as provided by...

  14. 24 CFR 232.616 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Social Security and Employer Identification Numbers. 232.616 Section 232.616 Housing and Urban... Borrowers § 232.616 Disclosure and verification of Social Security and Employer Identification Numbers. To... the disclosure and verification of Social Security and Employer Identification Numbers, as provided by...

  15. 24 CFR 232.616 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Social Security and Employer Identification Numbers. 232.616 Section 232.616 Housing and Urban... Borrowers § 232.616 Disclosure and verification of Social Security and Employer Identification Numbers. To... the disclosure and verification of Social Security and Employer Identification Numbers, as provided by...

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

    ERIC Educational Resources Information Center

    Hulsart, Robyn W.

    2007-01-01

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

  17. 16 CFR 300.4 - Registered identification numbers.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Registered identification numbers. 300.4 Section 300.4 Commercial Practices FEDERAL TRADE COMMISSION REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS RULES AND REGULATIONS UNDER THE WOOL PRODUCTS LABELING ACT OF 1939 Labeling § 300.4 Registered...

  18. Taxes and Bribes in Uganda.

    PubMed

    Jagger, Pamela; Shively, Gerald

    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.

  19. 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

  20. 21 CFR 801.57 - Discontinuation of legacy FDA identification numbers assigned to devices.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 21 Food and Drugs 8 2014-04-01 2014-04-01 false Discontinuation of legacy FDA identification... Device Identification § 801.57 Discontinuation of legacy FDA identification numbers assigned to devices... been assigned an FDA labeler code to facilitate use of NHRIC or NDC numbers may continue to use that...

  1. Air Force All States Income Tax Guide: Covering Tax Year 1993

    DTIC Science & Technology

    1994-01-01

    200 ded- residence. C. The following items uction provided you are included as income both include your If Puerto Rico was not for Puerto Rico: Cost ...California Tax Handook-, by Robert A. Petersen, Published by Research Institute of America. The following are the Franchise Tax Board numbers which may be...without an agreement between the Secretary of the U.S. Treasury and the State of Connecticut, the finance centers could not start withholding

  2. 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

  3. 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.

  4. 24 CFR 5.216 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Social Security and Employer Identification Numbers. 5.216 Section 5.216 Housing and Urban Development...; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security Numbers and...

  5. 24 CFR 5.216 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Social Security and Employer Identification Numbers. 5.216 Section 5.216 Housing and Urban Development...; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security Numbers and...

  6. 24 CFR 5.216 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Social Security and Employer Identification Numbers. 5.216 Section 5.216 Housing and Urban Development...; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security Numbers and...

  7. 24 CFR 5.216 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Social Security and Employer Identification Numbers. 5.216 Section 5.216 Housing and Urban Development...; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security Numbers and...

  8. 24 CFR 5.216 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Social Security and Employer Identification Numbers. 5.216 Section 5.216 Housing and Urban Development...; WAIVERS Disclosure and Verification of Social Security Numbers and Employer Identification Numbers; Procedures for Obtaining Income Information Disclosure and Verification of Social Security Numbers and...

  9. 33 CFR 187.321 - What are the hull identification number (HIN) provisions?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false What are the hull identification number (HIN) provisions? 187.321 Section 187.321 Navigation and Navigable Waters COAST GUARD, DEPARTMENT... Vessel Titling Systems § 187.321 What are the hull identification number (HIN) provisions? A State must...

  10. 49 CFR 172.332 - Identification number markings.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 160 mm (6.3 inches) high by 400 mm (15.7 inches) wide with a 15 mm (0.6 inches) black outer border. The identification number shall be displayed in 100 mm (3.9 inches) black Helvetica Medium numerals on the orange panel. Measurements may vary from those specified plus or minus 5 mm (0.2 inches). (2) The...

  11. 49 CFR 172.332 - Identification number markings.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 160 mm (6.3 inches) high by 400 mm (15.7 inches) wide with a 15 mm (0.6 inches) black outer border. The identification number shall be displayed in 100 mm (3.9 inches) black Helvetica Medium numerals on the orange panel. Measurements may vary from those specified plus or minus 5 mm (0.2 inches). (2) The...

  12. 24 CFR 201.6 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Social Security and Employer Identification Numbers. 201.6 Section 201.6 Housing and Urban Development... HOME LOANS General § 201.6 Disclosure and verification of Social Security and Employer Identification... the disclosure and verification of Social Security and Employer Identification Numbers, as provided by...

  13. 24 CFR 201.6 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Social Security and Employer Identification Numbers. 201.6 Section 201.6 Housing and Urban Development... HOME LOANS General § 201.6 Disclosure and verification of Social Security and Employer Identification... the disclosure and verification of Social Security and Employer Identification Numbers, as provided by...

  14. 24 CFR 201.6 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Social Security and Employer Identification Numbers. 201.6 Section 201.6 Housing and Urban Development... HOME LOANS General § 201.6 Disclosure and verification of Social Security and Employer Identification... the disclosure and verification of Social Security and Employer Identification Numbers, as provided by...

  15. 24 CFR 201.6 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Social Security and Employer Identification Numbers. 201.6 Section 201.6 Housing and Urban Development... HOME LOANS General § 201.6 Disclosure and verification of Social Security and Employer Identification... the disclosure and verification of Social Security and Employer Identification Numbers, as provided by...

  16. 24 CFR 201.6 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Social Security and Employer Identification Numbers. 201.6 Section 201.6 Housing and Urban Development... HOME LOANS General § 201.6 Disclosure and verification of Social Security and Employer Identification... the disclosure and verification of Social Security and Employer Identification Numbers, as provided by...

  17. Understanding Taxes: A Survey of Users. Research Report Number 109.

    ERIC Educational Resources Information Center

    Agency for Instructional Technology, Bloomington, IN.

    This report analyzes and describes the results of survey research conducted with teachers, curriculum consultants, instructional television specialists, and others regarding the instructional effectiveness and the uses of "Understanding Taxes," a taxpayer education program aimed primarily at high school students. Written surveys were mailed to…

  18. Expediting Tax Deposits Can Increase the Government’s Interest Earnings.

    DTIC Science & Technology

    1983-11-21

    the FTD system. These deposits included such tax receipts as withheld personal income tax, corporate income tax , and social security, excise...Greater than or 159,500 2,733 4.2 571,000 222,000 equal to $25,000 Total $1,279,000 Corporate Income Tax Payments Projected Sampling Average Number...than or 130,600 2,215 2.7 292,000 80,000 equal to $25,000 Total $779,000 Corporate Income Tax Payments Projected Sampling Average Number Average

  19. 19 CFR 351.510 - Indirect taxes and import charges (other than export programs).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.510 Indirect taxes and import charges (other than export programs). (a) Benefit—(1... the full or partial exemption or remission of an indirect tax or an import charge, a benefit exists to...

  20. Tax Education: An Assessment of Needs at the Secondary Level. Research Report Number 97.

    ERIC Educational Resources Information Center

    Agency for Instructional Technology, Bloomington, IN.

    This research report examines the current use in secondary schools of the Internal Revenue Service's (IRS) nine-chapter booklet, "Understanding Taxes," and the complementary six program videos, "Tax Whys," and offers suggestions for updating the video programs. The review begins with telephone interviews of the IRS Taxpayer…

  1. 26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

  2. 26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

  3. 26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

  4. 26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

  5. 26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

  6. 24 CFR 242.68 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Social Security and Employer Identification Numbers. 242.68 Section 242.68 Housing and Urban Development... Requirements § 242.68 Disclosure and verification of Social Security and Employer Identification Numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of Social Security Numbers...

  7. 24 CFR 242.68 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Social Security and Employer Identification Numbers. 242.68 Section 242.68 Housing and Urban Development... Requirements § 242.68 Disclosure and verification of Social Security and Employer Identification Numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of Social Security Numbers...

  8. 24 CFR 242.68 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Social Security and Employer Identification Numbers. 242.68 Section 242.68 Housing and Urban Development... Requirements § 242.68 Disclosure and verification of Social Security and Employer Identification Numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of Social Security Numbers...

  9. 24 CFR 242.68 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Social Security and Employer Identification Numbers. 242.68 Section 242.68 Housing and Urban Development... Requirements § 242.68 Disclosure and verification of Social Security and Employer Identification Numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of Social Security Numbers...

  10. 24 CFR 242.68 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Social Security and Employer Identification Numbers. 242.68 Section 242.68 Housing and Urban Development... Requirements § 242.68 Disclosure and verification of Social Security and Employer Identification Numbers. The requirements set forth in 24 CFR part 5, regarding the disclosure and verification of Social Security Numbers...

  11. 49 CFR 172.334 - Identification numbers; prohibited display.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... or 1.6, DANGEROUS, or subsidiary hazard placard. (b) No person may display an identification number on a placard, orange panel or white square-on-point display configuration unless— (1) The... the placard, orange panel or white square-on-point configuration authorized by § 172.332 or § 172.336...

  12. 49 CFR 172.334 - Identification numbers; prohibited display.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... or 1.6, DANGEROUS, or subsidiary hazard placard. (b) No person may display an identification number on a placard, orange panel or white square-on-point display configuration unless— (1) The... the placard, orange panel or white square-on-point configuration authorized by § 172.332 or § 172.336...

  13. 49 CFR 172.334 - Identification numbers; prohibited display.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... or 1.6, DANGEROUS, or subsidiary hazard placard. (b) No person may display an identification number on a placard, orange panel or white square-on-point display configuration unless— (1) The... the placard, orange panel or white square-on-point configuration authorized by § 172.332 or § 172.336...

  14. 49 CFR 172.334 - Identification numbers; prohibited display.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... or 1.6, DANGEROUS, or subsidiary hazard placard. (b) No person may display an identification number on a placard, orange panel or white square-on-point display configuration unless— (1) The... the placard, orange panel or white square-on-point configuration authorized by § 172.332 or § 172.336...

  15. 49 CFR 172.334 - Identification numbers; prohibited display.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... or 1.6, DANGEROUS, or subsidiary hazard placard. (b) No person may display an identification number on a placard, orange panel or white square-on-point display configuration unless— (1) The... the placard, orange panel or white square-on-point configuration authorized by § 172.332 or § 172.336...

  16. 49 CFR 172.336 - Identification numbers; special provisions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... accordance with § 172.542(c). (3) On cargo tanks They contain only fuel oil The cargo tank is marked “Fuel... petroleum distillate fuel The identification number for the liquid petroleum distillate fuel having the lowest flash point is displayed. If the cargo tank also contains gasoline and alcohol fuel blends...

  17. Understanding Taxes. [Teacher's Resource Package. Revised.

    ERIC Educational Resources Information Center

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

    This redesigned version of a high school curriculum on understanding taxes contains 6 units with 12 lessons. The set of video, print, and software lessons is designed to teach students about the United States tax system through integrating the materials in a number of different classrooms: history, economics, math, consumer education, government,…

  18. 49 CFR 172.336 - Identification numbers; special provisions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... fuels together with a gasoline and alcohol fuel blend containing more than ten percent ethanol, the... gasoline and alcohol fuel blend containing more than ten percent ethanol, the identification number “3475...). (3) On a cargo tank containing only fuel oil, if the cargo tank is marked “Fuel Oil” on each side and...

  19. 49 CFR 172.336 - Identification numbers; special provisions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... fuels together with a gasoline and alcohol fuel blend containing more than ten percent ethanol, the... gasoline and alcohol fuel blend containing more than ten percent ethanol, the identification number “3475...). (3) On a cargo tank containing only fuel oil, if the cargo tank is marked “Fuel Oil” on each side and...

  20. 49 CFR 172.336 - Identification numbers; special provisions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... fuels together with a gasoline and alcohol fuel blend containing more than ten percent ethanol, the... gasoline and alcohol fuel blend containing more than ten percent ethanol, the identification number “3475...). (3) On a cargo tank containing only fuel oil, if the cargo tank is marked “Fuel Oil” on each side and...

  1. 12 CFR Appendix C to Part 360 - Deposit File Structure

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... social security number (“SSN”). For business accounts it would be the federal tax identification number... tax identification number. Possible values are: • S = Social Security Number. • T = Federal Tax..., charitable, social or other non-commercial purpose. Revocable Trusts: Including PODs and formal revocable...

  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 charged...

  3. 24 CFR 206.40 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Social Security and Employer Identification Numbers. 206.40 Section 206.40 Housing and Urban Development... Eligibility; Endorsement Eligible Mortgagors § 206.40 Disclosure and verification of Social Security and... verification of Social Security and Employer Identification Numbers, as provided by part 200, subpart U, of...

  4. 24 CFR 241.626 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Social Security and Employer Identification Numbers. 241.626 Section 241.626 Housing and Urban... verification of Social Security and Employer Identification Numbers. To be eligible for loan insurance under this subpart, the borrower must meet the requirements for the disclosure and verification of Social...

  5. 24 CFR 206.40 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Social Security and Employer Identification Numbers. 206.40 Section 206.40 Housing and Urban Development... Eligibility; Endorsement Eligible Mortgagors § 206.40 Disclosure and verification of Social Security and... verification of Social Security and Employer Identification Numbers, as provided by part 200, subpart U, of...

  6. 24 CFR 241.626 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Social Security and Employer Identification Numbers. 241.626 Section 241.626 Housing and Urban... verification of Social Security and Employer Identification Numbers. To be eligible for loan insurance under this subpart, the borrower must meet the requirements for the disclosure and verification of Social...

  7. 24 CFR 241.626 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Social Security and Employer Identification Numbers. 241.626 Section 241.626 Housing and Urban... verification of Social Security and Employer Identification Numbers. To be eligible for loan insurance under this subpart, the borrower must meet the requirements for the disclosure and verification of Social...

  8. 24 CFR 206.40 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Social Security and Employer Identification Numbers. 206.40 Section 206.40 Housing and Urban Development... Eligibility; Endorsement Eligible Mortgagors § 206.40 Disclosure and verification of Social Security and... verification of Social Security and Employer Identification Numbers, as provided by part 200, subpart U, of...

  9. 24 CFR 206.40 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Social Security and Employer Identification Numbers. 206.40 Section 206.40 Housing and Urban Development... Eligibility; Endorsement Eligible Mortgagors § 206.40 Disclosure and verification of Social Security and... verification of Social Security and Employer Identification Numbers, as provided by part 200, subpart U, of...

  10. 24 CFR 241.626 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Social Security and Employer Identification Numbers. 241.626 Section 241.626 Housing and Urban... verification of Social Security and Employer Identification Numbers. To be eligible for loan insurance under this subpart, the borrower must meet the requirements for the disclosure and verification of Social...

  11. 24 CFR 206.40 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Social Security and Employer Identification Numbers. 206.40 Section 206.40 Housing and Urban Development... Eligibility; Endorsement Eligible Mortgagors § 206.40 Disclosure and verification of Social Security and... verification of Social Security and Employer Identification Numbers, as provided by part 200, subpart U, of...

  12. 24 CFR 241.626 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Social Security and Employer Identification Numbers. 241.626 Section 241.626 Housing and Urban... verification of Social Security and Employer Identification Numbers. To be eligible for loan insurance under this subpart, the borrower must meet the requirements for the disclosure and verification of Social...

  13. 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…

  14. The Identification of Effective Strategies Used in Successfully Passing Tax Referendums in Missouri and Arkansas School Districts

    ERIC Educational Resources Information Center

    Kreimer, Katie

    2017-01-01

    The need for proper communication strategies during a bond or levy campaign has been a critical part of the tax referendum process. The intent of this study was to identify the best communication strategies used by superintendents during the three stages of a tax referendum. Planning a tax referendum, campaigning for a tax referendum, and then…

  15. 7 CFR 201.13 - Lot number or other identification.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 3 2011-01-01 2011-01-01 false Lot number or other identification. 201.13 Section 201.13 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) FEDERAL SEED ACT FEDERAL SEED ACT REGULATIONS Labeling...

  16. 7 CFR 201.13 - Lot number or other identification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 3 2012-01-01 2012-01-01 false Lot number or other identification. 201.13 Section 201.13 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) FEDERAL SEED ACT FEDERAL SEED ACT REGULATIONS Labeling...

  17. 7 CFR 201.13 - Lot number or other identification.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 3 2010-01-01 2010-01-01 false Lot number or other identification. 201.13 Section 201.13 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) FEDERAL SEED ACT FEDERAL SEED ACT REGULATIONS Labeling...

  18. 7 CFR 201.13 - Lot number or other identification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 3 2014-01-01 2014-01-01 false Lot number or other identification. 201.13 Section 201.13 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) FEDERAL SEED ACT FEDERAL SEED ACT REGULATIONS Labeling...

  19. 7 CFR 201.13 - Lot number or other identification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 3 2013-01-01 2013-01-01 false Lot number or other identification. 201.13 Section 201.13 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) FEDERAL SEED ACT FEDERAL SEED ACT REGULATIONS Labeling...

  20. 26 CFR 31.6011(b)-1 - Employers' identification numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... any district director or director of a service center or any district office of the Social Security... applicable to Form SS-4, or with the nearest district office of the Social Security Administration. The... forms, regulations, and instructions. For provisions relating to the inclusion of identification numbers...

  1. 27 CFR 70.113 - Penalty for failure to supply taxpayer identification number.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... supply taxpayer identification number. 70.113 Section 70.113 Alcohol, Tobacco Products and Firearms..., Additional Amounts, and Assessable Penalties § 70.113 Penalty for failure to supply taxpayer identification... notice and demand therefor. (b) Reasonable cause. If any person who is required by the regulations under...

  2. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels of...

  3. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels of...

  4. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels of...

  5. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels of...

  6. The Long-Run Effect of a Tax-Rebate Program

    ERIC Educational Resources Information Center

    Wang, Yuntong; Kasper, Hirschel

    2007-01-01

    In each period of a dynamic tax-rebate program, a (fixed) quantity tax is imposed on each unit of a given good, and the tax revenue is rebated back to the consumer in the next period. The program lasts for infinite number of periods. The author considers a representative consumer's dynamic consumption behavior, the long-run steady-state…

  7. 27 CFR 26.263 - Determination of tax on beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... beer. 26.263 Section 26.263 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Procedure at Port of Entry From the Virgin Islands § 26.263 Determination of tax on beer. If the certificate prescribed in § 26.205 covers beer, the beer tax will be collected on the basis of the number of barrels of...

  8. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

  9. Tax secretion from peripheral blood mononuclear cells and Tax detection in plasma of patients with human T-lymphotropic virus-type 1-associated myelopathy/tropical spastic paraparesis and asymptomatic carriers.

    PubMed

    Medina, Fernando; Quintremil, Sebastián; Alberti, Carolina; Godoy, Fabián; Pando, María E; Bustamante, Andrés; Barriga, Andrés; Cartier, Luis; Puente, Javier; Tanaka, Yuetsu; Valenzuela, María A; Ramírez, Eugenio

    2016-03-01

    Human T-lymphotropic virus-type 1 (HTLV-1) is the etiologic agent of the neurologic disease HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). Tax viral protein plays a critical role in viral pathogenesis. Previous studies suggested that extracellular Tax might involve cytokine-like extracellular effects. We evaluated Tax secretion in 18 h-ex vivo peripheral blood mononuclear cells (PBMCs) cultures from 15 HAM/TSP patients and 15 asymptomatic carriers. Futhermore, Tax plasma level was evaluated from other 12 HAM/TSP patients and 10 asymptomatic carriers. Proviral load and mRNA encoding Tax were quantified by PCR and real-time RT-PCR, respectively. Intracellular Tax in CD4(+)CD25(+) cells occurred in 100% and 86.7% of HAM/TSP patients and asymptomatic carriers, respectively. Percentage of CD4(+)CD25(+) Tax+, proviral load and mRNA encoding Tax were significantly higher in HAM/TSP patients. Western blot analyses showed higher secretion levels of ubiquitinated Tax in HAM/TSP patients than in asymptomatic carriers. In HTLV-1-infected subjects, Western blot of plasma Tax showed higher levels in HAM/TSP patients than in asymptomatic carriers, whereas no Tax was found in non-infected subjects. Immunoprecipitated plasma Tax resolved on SDS-PAGE gave two major bands of 57 and 48 kDa allowing identification of Tax and Ubiquitin peptides by mass spectrometry. Relative percentage of either CD4(+)CD25(+) Tax+ cells, or Tax protein released from PBMCs, or plasma Tax, correlates neither with tax mRNA nor with proviral load. This fact could be explained by a complex regulation of Tax expression. Tax secreted from PBMCs or present in plasma could potentially become a biomarker to distinguish between HAM/TSP patients and asymptomatic carriers. © 2015 Wiley Periodicals, Inc.

  10. 27 CFR 46.222 - Determination of amount of tax due.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

  11. 27 CFR 46.222 - Determination of amount of tax due.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

  12. 27 CFR 46.222 - Determination of amount of tax due.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

  13. 27 CFR 46.222 - Determination of amount of tax due.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

  14. 27 CFR 46.222 - Determination of amount of tax due.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

  15. 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

  16. Excise tax avoidance: the case of state cigarette taxes.

    PubMed

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

    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% 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. Copyright © 2013 Elsevier B.V. All rights reserved.

  17. Attention to state, local taxes can save producers money

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

    Eggett, R.K.

    1997-11-17

    A constant challenge for independent oil and gas producers in the US is taxes. While the federal income tax code undergoes periodic revision, with much sound and fury attached to congressional and presidential action, state and local taxes are constantly being revised with little fanfare and little publicity. As an independent producer, one should pay close attention to these taxes because, in the aggregate, businesses pay considerably more to state and local jurisdictions in income, sales and use, and property taxes than they pay to the federal government in income tax. More than 85,000 taxing jurisdictions in the US imposemore » a variety of taxes in a variety of ways, and your company`s operations may span a number of them. The goal is to lower one`s overall effective rate--the percentage of income one is paying to state and local governments. This article will explore some of the issues raised by the major taxes for which one is responsible.« less

  18. [The effect of increasing tobacco tax on tobacco sales in Japan].

    PubMed

    Ito, Yuri; Nakamura, Masakazu

    2013-09-01

    Since the special tobacco tax was established in 1998, the tobacco tax and price of tobacco have increased thrice, in 2003, 2006, and 2010, respectively. We evaluated the effect of increases in tax on the consumption and sales of tobacco in Japan using the annual data on the number of tobacco products sold and the total sales from Japan Tobacco, Inc. We applied the number of tobacco products sold and the total sales per year to a joinpoint regression model to examine the trends in the data. This model could help identify the year in which a decrease or increase was apparent from the data. In addition, we examined the effect of each tax increase while also considering other factors that may have caused a decrease in the levels of tobacco consumption using the method proposed by Hirano et al. According to the joinpoint regression analysis, the number of tobacco products sold started decreasing in 1998, and the trends of decrease accelerated to 5% per year, from 2005. Owing to the tax increase, tobacco sales reduced by -2.4%, -2.9%, and -10.1% (corrected for the effect of the Tohoku Great Earthquake), and price elasticity was estimated as -0.30, -0.27, and -0.28 (corrected) in 2003, 2006, and 2010, respectively. The effect of tobacco tax increase on the decrease in tobacco sales was greatest in 2010, while the price elasticity remained almost the same as it was during the previous tax increase. The sharp hike in tobacco tax in 2010 decreased the number of tobacco products sold, while the price elasticity in 2010 was similar to that in 2003 and 2006. Our findings suggest that further increase in tobacco tax is needed to reduce the damage caused by smoking in the people of Japan.

  19. 7 CFR 636.4 - Program requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE LONG TERM CONTRACTING WILDLIFE HABITAT INCENTIVES PROGRAM § 636.4 Program requirements. (a) To... members' tax identification numbers and percentage interest in the entity. Where applicable, American... individuals and payments made, by tax identification number or other unique identification number, during the...

  20. Jersey number detection in sports video for athlete identification

    NASA Astrophysics Data System (ADS)

    Ye, Qixiang; Huang, Qingming; Jiang, Shuqiang; Liu, Yang; Gao, Wen

    2005-07-01

    Athlete identification is important for sport video content analysis since users often care about the video clips with their preferred athletes. In this paper, we propose a method for athlete identification by combing the segmentation, tracking and recognition procedures into a coarse-to-fine scheme for jersey number (digital characters on sport shirt) detection. Firstly, image segmentation is employed to separate the jersey number regions with its background. And size/pipe-like attributes of digital characters are used to filter out candidates. Then, a K-NN (K nearest neighbor) classifier is employed to classify a candidate into a digit in "0-9" or negative. In the recognition procedure, we use the Zernike moment features, which are invariant to rotation and scale for digital shape recognition. Synthetic training samples with different fonts are used to represent the pattern of digital characters with non-rigid deformation. Once a character candidate is detected, a SSD (smallest square distance)-based tracking procedure is started. The recognition procedure is performed every several frames in the tracking process. After tracking tens of frames, the overall recognition results are combined to determine if a candidate is a true jersey number or not by a voting procedure. Experiments on several types of sports video shows encouraging result.

  1. 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, federal...

  2. Tobacco taxes as a tobacco control strategy.

    PubMed

    Chaloupka, Frank J; Yurekli, Ayda; Fong, Geoffrey T

    2012-03-01

    Increases in tobacco taxes are widely regarded as a highly effective strategy for reducing tobacco use and its consequences. The voluminous literature on tobacco taxes is assessed, drawing heavily from seminal and recent publications reviewing the evidence on the impact of tobacco taxes on tobacco use and related outcomes, as well as that on tobacco tax administration. Well over 100 studies, including a growing number from low-income and middle-income countries, clearly demonstrate that tobacco excise taxes are a powerful tool for reducing tobacco use while at the same time providing a reliable source of government revenues. Significant increases in tobacco taxes that increase tobacco product prices encourage current tobacco users to stop using, prevent potential users from taking up tobacco use, and reduce consumption among those that continue to use, with the greatest impact on the young and the poor. Global experiences with tobacco taxation and tax administration have been used by WHO to develop a set of 'best practices' for maximising the effectiveness of tobacco taxation. Significant increases in tobacco taxes are a highly effective tobacco control strategy and lead to significant improvements in public health. The positive health impact is even greater when some of the revenues generated by tobacco tax increases are used to support tobacco control, health promotion and/or other health-related activities and programmes. In general, oppositional arguments that higher taxes will have harmful economic effects are false or overstated.

  3. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

    PubMed

    Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

    2015-03-01

    U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

  4. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

    PubMed Central

    Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

    2015-01-01

    Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

  5. Tax Tips for Forest Landowners for the 1999 Tax Year

    Treesearch

    Larry M. Bishop

    1999-01-01

    Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

  6. 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... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

  7. 78 FR 15337 - IRS Truncated Taxpayer Identification Numbers; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-11

    ... Service (IRS), Treasury. ACTION: Cancellation of a notice of public hearing on proposed rulemaking. SUMMARY: This document cancels a public hearing on proposed regulations under the Internal Revenue Code... IRS truncated taxpayer identification number, a TTIN. DATES: The public hearing, originally scheduled...

  8. 78 FR 23775 - Notice of Proposed Information Collection; Comment Request: Tax Credit Assistance Program (TCAP)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-22

    ... Information Collection; Comment Request: Tax Credit Assistance Program (TCAP) AGENCY: Office of the Chief... information: Title of Proposed: Tax Credit Assistance Program (TCAP). OMB Approval Number: 2506-0181. Form Numbers: None. Description of the need for the information and proposed use: Tax Credit Assistance Program...

  9. The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

    ERIC Educational Resources Information Center

    Brighton, Deb; Northup, Jim

    The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

  10. Expanding coverage via tax credits: trade-offs and outcomes.

    PubMed

    Pauly, M; Herring, B

    2001-01-01

    In this paper we discuss various options for using refundable tax credits to reduce the number of uninsured persons. The effect of tax credits on the number of uninsured depends on the form of the credit scheme adopted. Moreover, since large subsidies for private insurance directed to low-income persons have never been implemented, there is considerable uncertainty about the effect of various tax credit proposals. We find that small credits will do little to reduce the number of uninsured but that credits covering about half of the premium for a benchmark policy might have a significant effect, especially if they take a fixed-dollar form and can be used for policies with few restrictions. Finally, we discuss the normative issues surrounding the "costs" of these credits schemes, and the policy issues raised by the uncertainty of the effects.

  11. 22 CFR 228.03 - Identification of principal geographic code numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Identification of principal geographic code numbers. 228.03 Section 228.03 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT RULES ON SOURCE, ORIGIN AND NATIONALITY FOR COMMODITIES AND SERVICES FINANCED BY USAID Definitions and Scope of This Part...

  12. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Keener, Sandra C.

    1992-01-01

    This annual guide to income tax for parents of children with disabilities covers organizing records; avoiding audits; deducting medical expenses; and considering the impact of recent changes in medical expenses, Social Security numbers for children, child care, earned income credit, and deduction for dependents. (DB)

  13. 26 CFR 41.6001-3 - Proof of payment for entry into the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... imposed on such vehicle; (ii) the vehicle identification number of such vehicle; (iii) the date on which... which tax has been suspended. The vehicle identification number of any vehicle for which a return is... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative...

  14. 26 CFR 41.6001-3 - Proof of payment for entry into the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... imposed on such vehicle; (ii) the vehicle identification number of such vehicle; (iii) the date on which... which tax has been suspended. The vehicle identification number of any vehicle for which a return is... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative...

  15. 26 CFR 41.6001-3 - Proof of payment for entry into the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... imposed on such vehicle; (ii) the vehicle identification number of such vehicle; (iii) the date on which... which tax has been suspended. The vehicle identification number of any vehicle for which a return is... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative...

  16. 26 CFR 41.6001-3 - Proof of payment for entry into the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... imposed on such vehicle; (ii) the vehicle identification number of such vehicle; (iii) the date on which... which tax has been suspended. The vehicle identification number of any vehicle for which a return is... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative...

  17. 24 CFR 884.117 - Disclosure and verification of Social Security and Employer Identification Numbers by owners.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Social Security and Employer Identification Numbers by owners. 884.117 Section 884.117 Housing and Urban... PROJECTS Applicability, Scope and Basic Policies § 884.117 Disclosure and verification of Social Security... Social Security and Employer Identification Numbers, as provided by 24 CFR part 5. (Approved by the...

  18. 26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

  19. Print media coverage around failed and successful tobacco tax initiatives: the South Carolina experience.

    PubMed

    Thrasher, James F; Kim, Sei-Hill; Rose, India; Navarro, Ashley; Craft, Mary-Kathryn; Davis, Kelly J; Biggers, Sharon

    2014-01-01

    Taxes are a critical tobacco control policy, yet little systematic research has determined how mass media represent tobacco taxes. This study aimed to characterize print media coverage of tobacco tax initiatives in South Carolina (SC). Content analysis. The setting comprised 346 news articles from 2006 to 2010 in the four main SC newspapers. N/A . A coding scheme with good inter-rater reliability (α = .90-1.0) assessed article type (news vs. opinion), arguments, and the story tendency regarding whether it was in favor of the tax, against the tax, or neutral/mixed. Chi-square tests and t-tests assessed hypotheses regarding the prevalence and number of different arguments and article tendencies across different time periods (i.e., legislature in session vs. not in session; successful vs. unsuccessful initiative) and article types. Most articles were favorable toward the tax (59%), with favorable articles most likely to be found in opinion pieces than in news articles. Compared to unsuccessful tax initiative years (2006 to 2009), articles from the successful year (2010) were more likely to include pro-tax arguments about how the tax can raise state revenues (47% vs. 33%; p = .020) and pay for tobacco control programs (40% vs. 26%; p = .014). Unsuccessful years included a relatively higher percentage of stories about the lack of consensus regarding how the tax money should be spent (25% vs. 11%; p = .014). Within articles, the mean number of arguments favorable toward the tax and the mean number of economic arguments were marginally higher in the successful year compared to the unsuccessful years. Study results suggest that advocates build consensus and communicate more clearly on how tobacco tax revenue streams should be spent.

  20. Tax tips for forest landowners for the 2008 tax year

    Treesearch

    Linda Wang; John L. Greene

    2009-01-01

    This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

  2. Blind identification of the number of sub-carriers for orthogonal frequency division multiplexing-based elastic optical networking

    NASA Astrophysics Data System (ADS)

    Zhao, Lei; Xu, Hengying; Bai, Chenglin

    2018-03-01

    In orthogonal frequency division multiplexing (OFDM)-based elastic optical networking (EON), it is imperative to identify unknown parameters of OFDM-based EON signals quickly, intelligently and robustly. Because the number of sub-carriers determines the size of the sub-carriers spacing and then affects the symbol period of the OFDM and the anti-dispersion capability of the system, the identification of the number of sub-carriers has a profound effect on the identification of other key parameters of the system. In this paper, we proposed a method of number identification for sub-carriers of OFDM-based EON signals with help of high-order cyclic cumulant. The specific fourth-order cyclic cumulant exists only at the location of its sub-carriers frequencies. So the identification of the number of sub-carriers can be implemented by detecting the cyclic-frequencies. The proposed scheme in our study can be divided into three sub-stages, i.e. estimating the spectral range, calculating the high-order cyclic cumulant and identifying the number of sub-carriers. When the optical signal-to-noise ratios (OSNR) varied from 16dB to 22dB, the number of sub-carriers (64-512) was successfully identified in the experiment, and from the statistical point of view, the average identification absolute accuracy (IAAs) exceeded 94%.

  3. Assigning unique identification numbers to new user accounts and groups in a computing environment with multiple registries

    DOEpatents

    DeRobertis, Christopher V.; Lu, Yantian T.

    2010-02-23

    A method, system, and program storage device for creating a new user account or user group with a unique identification number in a computing environment having multiple user registries is provided. In response to receiving a command to create a new user account or user group, an operating system of a clustered computing environment automatically checks multiple registries configured for the operating system to determine whether a candidate identification number for the new user account or user group has been assigned already to one or more existing user accounts or groups, respectively. The operating system automatically assigns the candidate identification number to the new user account or user group created in a target user registry if the checking indicates that the candidate identification number has not been assigned already to any of the existing user accounts or user groups, respectively.

  4. 31 CFR 10.6 - Enrollment as an enrolled agent or enrolled retirement plan agent.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... address, new address, social security number or tax identification number and the date. (d) Renewal of... Service who have a social security number or tax identification number that ends with the numbers 0, 1, 2..., 2004. (2) All individuals licensed to practice before the Internal Revenue Service who have a social...

  5. Scleroderma Foundation

    MedlinePlus

    ... the fullest extent of the law. Our federal tax identification number is 52-1375827. All donations are ... under 501(c)(3) status. The foundation’s federal tax identification number is 52-1375827. Our primary goal ...

  6. 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 prescribes...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  10. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

  11. The HTLV-1 Tax Oncoprotein Represses Ku80 Gene Expression

    PubMed Central

    Ducu, Razvan I.; Dayaram, Tajhal; Marriott, Susan J.

    2011-01-01

    The HTLV-I oncoprotein Tax interferes with DNA double strand break repair. Since non-homologous end joining (NHEJ) is a major pathway used to repair DNA double strand breaks we examined the effect of Tax on this pathway, with particular interest in the expression and function of Ku80, a critical component of the NHEJ pathway. Tax expression decreased Ku80 mRNA and protein levels, and repressed transcription from the Ku80 promoter. Conversely, Ku80 mRNA increased following siRNA knockdown of Tax in HTLV-I infected cells. Tax expression was associated with an elevated number of micronuclei and nucleoplasmic bridges, hallmarks of improper DNA double strand break repair. Our studies identified Tax as a transcriptional repressor of Ku80 that correlates with decreased DNA repair function. The reduction of Ku80 transcription by Tax may deplete the cell of an essential DNA break binding protein, resulting in reduced repair of DNA double strand breaks and accumulation genomic mutations. PMID:21571351

  12. The logic of tax-based financing for health care.

    PubMed

    Bodenheimer, T; Sullivan, K

    1997-01-01

    Employment-based health insurance faces serious problems. For the first time, the number of Americans covered by such health insurance is falling. Employers strongly oppose the employer mandate approach to extending health insurance. Employment-based financing is regressive and complex. Serious debate is needed on an alternative solution to financing health care for all Americans. Taxation represents a clear alternative to employment-based health care financing. The major criterion for choosing a tax is equity, with simplicity a second criterion. An earmarked, progressive individual income tax is a fair and potentially simple tax with which to finance health care. The political feasibility of such a tax is greater than that of employer mandate legislation.

  13. Tax tips for forest landowners for the 2009 tax year

    Treesearch

    Linda Wang; John Greene

    2010-01-01

    This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

  14. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

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

  15. Assessments and Tax Rates. Delaware Public Schools, 1976-77.

    ERIC Educational Resources Information Center

    Spartz, James L.

    This report presents tabulations of various tax data for all of Delaware's 26 school districts for the 1976-77 school year. Table l provides the assessed value of real estate and the number of capitations in each school district, as well as the tax rates for debt service, current expense, tuition, minor capital improvement, and total levies. Table…

  16. All States Income Tax Guide. Information for Service Personnel 1985 Edition for 1984 Returns.

    DTIC Science & Technology

    1985-01-01

    tax unnecessary. As a number of states have adopted the Federal income tax law as the basis upon which state income taxes are collected, so have they...taxpayers should file on Form 40. Nonresident Taxpayers having income from Alabama should file on Form 40NR. Under Alabama Income Tax Law , unless proved...G.I. Bill education payments; workmen’s or unemployment compensation (Massachusetts income tax law references to the Internal Revenue Code apply to

  17. Employment Security Tax

    Science.gov Websites

    Alaska > DOLWD > Employment Security Tax EMAIL SCAM ALERT (December 2012) On-line Employer Services Online Filing Demonstrations FAQs for TaxWeb Employer Report Notice Alaska Unemployment Insurance Tax Handbook The Employment Security Tax Section is responsible for providing assistance and information to

  18. The relation between tobacco taxes and youth and young adult smoking: what happened following the 2009 U.S. federal tax increase on cigarettes?

    PubMed

    van Hasselt, Martijn; Kruger, Judy; Han, Beth; Caraballo, Ralph S; Penne, Michael A; Loomis, Brett; Gfroerer, Joseph C

    2015-06-01

    On April 1, 2009, the federal government raised cigarette taxes from $0.39 to $1.01 per pack. This study examines the impact of this increase on a range of smoking behaviors among youth aged 12 to 17 and young adults aged 18 to 25. Data from the 2002-2011 National Survey on Drug Use and Health (NSDUH) were used to estimate the impact of the tax increase on five smoking outcomes: (1) past year smoking initiation, (2) past-month smoking, (3) past year smoking cessation, (4) number of days cigarettes were smoked during the past month, and (5) average number of cigarettes smoked per day. Each model included individual and state-level covariates and other tobacco control policies that coincided with the tax increase. We examined the impact overall and by race and gender. The odds of smoking initiation decreased for youth after the tax increase (odds ratio (OR)=0.83, p<0.0001). The odds of past-month smoking also decreased (youth: OR=0.83, p<0.0001; young adults: OR=0.92, p<0.0001), but the odds of smoking cessation remained unchanged. Current smokers smoked on fewer days (youth: coefficient=-0.97, p=0.0001; young adults: coefficient=-0.84, p<0.0001) and smoked fewer cigarettes per day after the tax increase (youth: coefficient=-1.02, p=0.0011; young adults: coefficient=-0.92, p<0.0001). The 2009 federal cigarette tax increase was associated with a substantial reduction in smoking among youths and young adults. The impact of the tax increase varied across male, female, white and black subpopulations. Copyright © 2015 Elsevier Ltd. All rights reserved.

  19. The relation between tobacco taxes and youth and young adult smoking: What happened following the 2009 U.S. federal tax increase on cigarettes?

    PubMed Central

    van Hasselt, Martijn; Kruger, Judy; Han, Beth; Caraballo, Ralph S.; Penne, Michael A.; Loomis, Brett; Gfroerer, Joseph C.

    2015-01-01

    Background On April 1, 2009, the federal government raised cigarette taxes from $0.39 to $1.01 per pack. This study examines the impact of this increase on a range of smoking behaviors among youth aged 12 to 17 and young adults aged 18 to 25. Methods Data from the 2002–2011 National Survey on Drug Use and Health (NSDUH) were used to estimate the impact of the tax increase on five smoking outcomes: (1) past year smoking initiation, (2) past-month smoking, (3) past year smoking cessation, (4) number of days cigarettes were smoked during the past month, and (5) average number of cigarettes smoked per day. Each model included individual and state-level covariates and other tobacco control policies that coincided with the tax increase. We examined the impact overall and by race and gender. Results The odds of smoking initiation decreased for youth after the tax increase (odds ratio (OR) = 0.83, p < 0.0001). The odds of past-month smoking also decreased (youth: OR = 0.83, p < 0.0001; young adults: OR = 0.92, p < 0.0001), but the odds of smoking cessation remained unchanged. Current smokers smoked on fewer days (youth: coefficient = −0.97, p = 0.0001; young adults: coefficient = −0.84, p < 0.0001) and smoked fewer cigarettes per day after the tax increase (youth: coefficient = −1.02, p = 0.0011; young adults: coefficient = −0.92, p < 0.0001). Conclusions The 2009 federal cigarette tax increase was associated with a substantial reduction in smoking among youths and young adults. The impact of the tax increase varied across male, female, white and black subpopulations. PMID:25658771

  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. 24 CFR 5.218 - Penalties for failing to disclose and verify Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Penalties for failing to disclose and verify Social Security and Employer Identification Numbers. 5.218 Section 5.218 Housing and Urban....218 Penalties for failing to disclose and verify Social Security and Employer Identification Numbers...

  2. 24 CFR 5.218 - Penalties for failing to disclose and verify Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 1 2014-04-01 2014-04-01 false Penalties for failing to disclose and verify Social Security and Employer Identification Numbers. 5.218 Section 5.218 Housing and Urban....218 Penalties for failing to disclose and verify Social Security and Employer Identification Numbers...

  3. 24 CFR 5.218 - Penalties for failing to disclose and verify Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Penalties for failing to disclose and verify Social Security and Employer Identification Numbers. 5.218 Section 5.218 Housing and Urban....218 Penalties for failing to disclose and verify Social Security and Employer Identification Numbers...

  4. 24 CFR 5.218 - Penalties for failing to disclose and verify Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Penalties for failing to disclose and verify Social Security and Employer Identification Numbers. 5.218 Section 5.218 Housing and Urban....218 Penalties for failing to disclose and verify Social Security and Employer Identification Numbers...

  5. 24 CFR 5.218 - Penalties for failing to disclose and verify Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Penalties for failing to disclose and verify Social Security and Employer Identification Numbers. 5.218 Section 5.218 Housing and Urban....218 Penalties for failing to disclose and verify Social Security and Employer Identification Numbers...

  6. Taxing energy

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

    Deacon, R.; DeCanio, S.; Frech, H.E. III

    1990-01-01

    In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production inmore » the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.« less

  7. The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

    PubMed Central

    Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

    2012-01-01

    Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

  8. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  9. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  10. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  11. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  12. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

  13. Direct detection of diverse metabolic changes in virally transformed and tax-expressing cells by mass spectrometry.

    PubMed

    Sripadi, Prabhakar; Shrestha, Bindesh; Easley, Rebecca L; Carpio, Lawrence; Kehn-Hall, Kylene; Chevalier, Sebastien; Mahieux, Renaud; Kashanchi, Fatah; Vertes, Akos

    2010-09-07

    Viral transformation of a cell starts at the genetic level, followed by changes in the proteome and the metabolome of the host. There is limited information on the broad metabolic changes in HTLV transformed cells. Here, we report the detection of key changes in metabolites and lipids directly from human T-lymphotropic virus type 1 and type 3 (HTLV1 and HTLV3) transformed, as well as Tax1 and Tax3 expressing cell lines by laser ablation electrospray ionization (LAESI) mass spectrometry (MS). Comparing LAESI-MS spectra of non-HTLV1 transformed and HTLV1 transformed cells revealed that glycerophosphocholine (PC) lipid components were dominant in the non-HTLV1 transformed cells, and PC(O-32:1) and PC(O-34:1) plasmalogens were displaced by PC(30:0) and PC(32:0) species in the HTLV1 transformed cells. In HTLV1 transformed cells, choline, phosphocholine, spermine and glutathione, among others, were downregulated, whereas creatine, dopamine, arginine and AMP were present at higher levels. When comparing metabolite levels between HTLV3 and Tax3 transfected 293T cells, there were a number of common changes observed, including decreased choline, phosphocholine, spermine, homovanillic acid, and glycerophosphocholine and increased spermidine and N-acetyl aspartic acid. These results indicate that the lipid metabolism pathway as well as the creatine and polyamine biosynthesis pathways are commonly deregulated after expression of HTLV3 and Tax3, indicating that the noted changes are likely due to Tax3 expression. N-acetyl aspartic acid is a novel metabolite that is upregulated in all cell types and all conditions tested. We demonstrate the high throughput in situ metabolite profiling of HTLV transformed and Tax expressing cells, which facilitates the identification of virus-induced perturbations in the biochemical processes of the host cells. We found virus type-specific (HTLV1 vs. HTLV3), expression-specific (Tax1 vs. Tax3) and cell-type-specific (T lymphocytes vs. kidney

  14. 26 CFR 1.6017-1 - Self-employment tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Revenue Service to such resident for use in lieu of Form 1040SS. (b) Joint returns. (1) In the case of a.... The requirement of section 6013(d)(3) that in the case of a joint return the tax is computed on the... tax in the case of a joint return is joint and several. (c) Social security account numbers. (1) Every...

  15. Mice transgenic for HTLV-I LTR-tax exhibit tax expression in bone, skeletal alterations, and high bone turnover.

    PubMed

    Ruddle, N H; Li, C B; Horne, W C; Santiago, P; Troiano, N; Jay, G; Horowitz, M; Baron, R

    1993-11-01

    HTLV-I infection can result in adult T cell leukemia with accompanying hypercalcemia and increased bone resorption. A viral etiology has also been invoked for Paget's disease, a disease of high bone turnover. Delineation of pathogenetic mechanisms of viral-associated bone diseases has been impeded by the complexity of viral and host factors. In order to consider the relationship of HTLV-I infection to skeletal changes we have evaluated the role of a single viral gene in mice transgenic for HTLV-I tax under the control of the viral promoter. Tax mice exhibited severe skeletal abnormalities characterized by high bone turnover, increases in osteoblast and osteoclast numbers and activity, and myelofibrosis. These changes were apparent as early as two months of age. Tax mRNA and protein were highly expressed in bone but not in bone marrow nor in any other tissues except, as previously reported, salivary gland and neurofibromas when they did develop. Within bone, tax protein was detected in only two cell types, mature osteoclasts and spindle-shaped cells within the endosteal myelofibrosis. These observations suggest that local expression of the tax gene, which encodes a viral regulatory protein known to influence host gene expression, can induce within the bone environment marked changes in bone cell activity, resulting in profound skeletal alterations.

  16. Accurate identification of layer number for few-layer WS2 and WSe2 via spectroscopic study.

    PubMed

    Li, Yuanzheng; Li, Xinshu; Yu, Tong; Yang, Guochun; Chen, Heyu; Zhang, Cen; Feng, Qiushi; Ma, Jiangang; Liu, Weizhen; Xu, Haiyang; Liu, Yichun; Liu, Xinfeng

    2018-03-23

    Transition metal dichalcogenides (TMDs) with a typical layered structure are highly sensitive to their layer number in optical and electronic properties. Seeking a simple and effective method for layer number identification is very important to low-dimensional TMD samples. Herein, a rapid and accurate layer number identification of few-layer WS 2 and WSe 2 is proposed via locking their photoluminescence (PL) peak-positions. As the layer number of WS 2 /WSe 2 increases, it is found that indirect transition emission is more thickness-sensitive than direct transition emission, and the PL peak-position differences between the indirect and direct transitions can be regarded as fingerprints to identify their layer number. Theoretical calculation confirms that the notable thickness-sensitivity of indirect transition derives from the variations of electron density of states of W atom d-orbitals and chalcogen atom p-orbitals. Besides, the PL peak-position differences between the indirect and direct transitions are almost independent of different insulating substrates. This work not only proposes a new method for layer number identification via PL studies, but also provides a valuable insight into the thickness-dependent optical and electronic properties of W-based TMDs.

  17. 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…

  18. Updated Tax Tips for Forest Landowners for the 2010 Tax Year

    Treesearch

    Linda Wang; John L. Greene

    2010-01-01

    This bulletin is updated as of Dec. 20, 2010, to include the changes from Public Law 111-31 enacted on Dec. 17, 2010. It provides tax tips for woodland owners and their tax advisors in the preparation of the 2010 individual tax return. Please be aware the information presented here is not legal or accounting advice. Consult your legal and tax advisors for more complete...

  19. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

    PubMed

    Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

    2014-07-01

    Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

  20. Tax Tips for Forest Landowners for the 2007 Tax Year

    Treesearch

    Linda Wang; John L. Greene

    2007-01-01

    This guide is designed to assist owners of forest land with timber tax information. It is current as of October 1, 2007, and supercedes Management Bulletin R8-MB 128. It is strictly for educational purposes; consult your legal and tax professionals for advice on a specific tax situation.

  1. Cigarette tax avoidance and evasion.

    PubMed

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions.

  2. Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada

    PubMed Central

    Azagba, Sunday; Sharaf, Mesbah

    2011-01-01

    Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group—which constitutes the largest fraction of smokers in our sample—is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking. PMID:21655139

  3. 47 CFR 3.22 - Number of accounting authority identification codes per applicant.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... AUTHORIZATION AND ADMINISTRATION OF ACCOUNTING AUTHORITIES IN MARITIME AND MARITIME MOBILE-SATELLITE RADIO SERVICES Application Procedures § 3.22 Number of accounting authority identification codes per applicant... assign U.S. AAICs for entities settling accounts of U.S. licensed vessels in the maritime mobile and...

  4. 31 CFR 10.6 - Enrollment as an enrolled agent or enrolled retirement plan agent.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... or enrolled retirement plan agent's name, prior address, new address, social security number or tax... individuals licensed to practice before the Internal Revenue Service who have a social security number or tax... Internal Revenue Service who have a social security number or tax identification number that ends with the...

  5. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

    PubMed Central

    Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

    2014-01-01

    Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. PMID:26074656

  6. 31 CFR 256.13 - Are agencies required to supply a taxpayer identification number (TIN) when submitting a request...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... taxpayer identification number (TIN) when submitting a request for payment? 256.13 Section 256.13 Money and... BILLS Requesting Payments § 256.13 Are agencies required to supply a taxpayer identification number (TIN) when submitting a request for payment? Yes, agencies must include a valid TIN on all requests for...

  7. 31 CFR 256.13 - Are agencies required to supply a taxpayer identification number (TIN) when submitting a request...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... taxpayer identification number (TIN) when submitting a request for payment? 256.13 Section 256.13 Money and... BILLS Requesting Payments § 256.13 Are agencies required to supply a taxpayer identification number (TIN) when submitting a request for payment? Yes, agencies must include a valid TIN on all requests for...

  8. 31 CFR 256.13 - Are agencies required to supply a taxpayer identification number (TIN) when submitting a request...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... taxpayer identification number (TIN) when submitting a request for payment? 256.13 Section 256.13 Money and... BILLS Requesting Payments § 256.13 Are agencies required to supply a taxpayer identification number (TIN) when submitting a request for payment? Yes, agencies must include a valid TIN on all requests for...

  9. 31 CFR 256.13 - Are agencies required to supply a taxpayer identification number (TIN) when submitting a request...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... taxpayer identification number (TIN) when submitting a request for payment? 256.13 Section 256.13 Money and... BILLS Requesting Payments § 256.13 Are agencies required to supply a taxpayer identification number (TIN) when submitting a request for payment? Yes, agencies must include a valid TIN on all requests for...

  10. 31 CFR 256.13 - Are agencies required to supply a taxpayer identification number (TIN) when submitting a request...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... taxpayer identification number (TIN) when submitting a request for payment? 256.13 Section 256.13 Money and... BILLS Requesting Payments § 256.13 Are agencies required to supply a taxpayer identification number (TIN) when submitting a request for payment? Yes, agencies must include a valid TIN on all requests for...

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

    ERIC Educational Resources Information Center

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

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

  12. Tax Tips for Forest Landowners for the 2012 Tax Year

    Treesearch

    Linda Wang; John L. Greene

    2012-01-01

    Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

  13. Taxing junk food: applying the logic of the Henry tax review to food.

    PubMed

    Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

    2010-10-18

    The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

  14. 45 CFR 153.720 - Establishment and usage of masked enrollee identification numbers.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 1 2014-10-01 2014-10-01 false Establishment and usage of masked enrollee identification numbers. 153.720 Section 153.720 Public Welfare Department of Health and Human Services REQUIREMENTS RELATING TO HEALTH CARE ACCESS STANDARDS RELATED TO REINSURANCE, RISK CORRIDORS, AND RISK...

  15. 45 CFR 153.720 - Establishment and usage of masked enrollee identification numbers.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 1 2013-10-01 2013-10-01 false Establishment and usage of masked enrollee identification numbers. 153.720 Section 153.720 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES REQUIREMENTS RELATING TO HEALTH CARE ACCESS STANDARDS RELATED TO REINSURANCE, RISK CORRIDORS, AND RISK...

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

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

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

  17. SMYD3 interacts with HTLV-1 Tax and regulates subcellular localization of Tax.

    PubMed

    Yamamoto, Keiyu; Ishida, Takaomi; Nakano, Kazumi; Yamagishi, Makoto; Yamochi, Tadanori; Tanaka, Yuetsu; Furukawa, Yoichi; Nakamura, Yusuke; Watanabe, Toshiki

    2011-01-01

    HTLV-1 Tax deregulates signal transduction pathways, transcription of genes, and cell cycle regulation of host cells, which is mainly mediated by its protein-protein interactions with host cellular factors. We previously reported an interaction of Tax with a histone methyltransferase (HMTase), SUV39H1. As the interaction was mediated by the SUV39H1 SET domain that is shared among HMTases, we examined the possibility of Tax interaction with another HMTase, SMYD3, which methylates histone H3 lysine 4 and activates transcription of genes, and studied the functional effects. Expression of endogenous SMYD3 in T cell lines and primary T cells was confirmed by immunoblotting analysis. Co-immuno-precipitaion assays and in vitro pull-down assay indicated interaction between Tax and SMYD3. The interaction was largely dependent on the C-terminal 180 amino acids of SMYD3, whereas the interacting domain of Tax was not clearly defined, although the N-terminal 108 amino acids were dispensable for the interaction. In the cotransfected cells, colocalization of Tax and SMYD3 was indicated in the cytoplasm or nuclei. Studies using mutants of Tax and SMYD3 suggested that SMYD3 dominates the subcellular localization of Tax. Reporter gene assays showed that nuclear factor-κB activation promoted by cytoplasmic Tax was enhanced by the presence of SMYD3, and attenuated by shRNA-mediated knockdown of SMYD3, suggesting an increased level of Tax localization in the cytoplasm by SMYD3. Our study revealed for the first time Tax-SMYD3 direct interaction, as well as apparent tethering of Tax by SMYD3, influencing the subcellular localization of Tax. Results suggested that SMYD3-mediated nucleocytoplasmic shuttling of Tax provides one base for the pleiotropic effects of Tax, which are mediated by the interaction of cellular proteins localized in the cytoplasm or nucleus. © 2010 Japanese Cancer Association.

  18. HTLV Tax: A Fascinating Multifunctional Co-Regulator of Viral and Cellular Pathways

    PubMed Central

    Currer, Robert; Van Duyne, Rachel; Jaworski, Elizabeth; Guendel, Irene; Sampey, Gavin; Das, Ravi; Narayanan, Aarthi; Kashanchi, Fatah

    2012-01-01

    Human T-cell lymphotropic virus type 1 (HTLV-1) has been identified as the causative agent of adult T-cell leukemia (ATL) and HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). The virus infects between 15 and 20 million people worldwide of which approximately 2–5% develop ATL. The past 35 years of research have yielded significant insight into the pathogenesis of HTLV-1, including the molecular characterization of Tax, the viral transactivator, and oncoprotein. In spite of these efforts, the mechanisms of oncogenesis of this pleiotropic protein remain to be fully elucidated. In this review, we illustrate the multiple oncogenic roles of Tax by summarizing a recent body of literature that refines our understanding of cellular transformation. A focused range of topics are discussed in this review including Tax-mediated regulation of the viral promoter and other cellular pathways, particularly the connection of the NF-κB pathway to both post-translational modifications (PTMs) of Tax and subcellular localization. Specifically, recent research on polyubiquitination of Tax as it relates to the activation of the IkappaB kinase (IKK) complex is highlighted. Regulation of the cell cycle and DNA damage responses due to Tax are also discussed, including Tax interaction with minichromosome maintenance proteins and the role of Tax in chromatin remodeling. The recent identification of HTLV-3 has amplified the importance of the characterization of emerging viral pathogens. The challenge of the molecular determination of pathogenicity and malignant disease of this virus lies in the comparison of the viral transactivators of HTLV-1, -2, and -3 in terms of transformation and immortalization. Consequently, differences between the three proteins are currently being studied to determine what factors are required for the differences in tumorogenesis. PMID:23226145

  19. Who pays the most cigarette tax in Turkey.

    PubMed

    Önder, Zeynep; Yürekli, Ayda A

    2016-01-01

    Although higher taxation of tobacco products is considered the most cost-effective tobacco control policy, its negative impact on low-income groups is one of the arguments used against it. To investigate the impact of current excise taxes and the increases of excise taxes on tobacco and household expenditures by expenditure tertiles, and examine who pays excise taxes in general. Impacts of excise taxes on cigarettes are examined with a budgetary approach. We first estimate the price elasticity of cigarettes by expenditure tertiles using data from the 2003 Turkish Household Expenditure Survey, the most recent data set covering detailed tobacco product information relevant to our analysis. We then conduct a number of simulation analyses by increasing the excise taxes per pack of cigarettes and examine the impacts of these increases on household expenditures. Finally, as excise tax increases, we predict the total excise tax paid by households in different expenditure tertiles and compare the concentration curve of excise tax spending with the Lorenz curve showing the cumulative share of total household expenditures by expenditure tertiles. We estimate the progressivity coefficient that measures the area between the Lorenz and concentration curves. The low-income group is found to be the most sensitive to tax and price increases. It spends a relatively higher share of the household expenditure on cigarettes compared with higher income groups. However, the results suggest a different outcome as excise tax increases; the share of household expenditures spent on cigarettes declines for all household tertiles but a significant reduction occurs on the lowest expenditure tertile, suggesting that increases in excise taxes are progressive. Furthermore, the highest expenditure tertile pays the highest excise tax among expenditure tertiles, and their share in total excise revenue increases as the excise tax per pack of cigarettes increases. The poor smoking households benefit

  20. Identification of Poly(ADP-Ribose) Polymerase as a Transcriptional Coactivator of the Human T-Cell Leukemia Virus Type 1 Tax Protein

    PubMed Central

    Anderson, Mark G.; Scoggin, Kirsten E. S.; Simbulan-Rosenthal, Cynthia M.; Steadman, Jennifer A.

    2000-01-01

    Human T-cell leukemia virus type 1 (HTLV-1) encodes a transcriptional activator, Tax, whose activity is believed to contribute significantly to cellular transformation. Tax stimulates transcription from the proviral promoter as well as from promoters for a variety of cellular genes. The mechanism through which Tax communicates to the general transcription factors and RNA polymerase II has not been completely determined. We investigated whether Tax could function directly through the general transcription factors and RNA polymerase II or if other intermediary factors or coactivators were required. Our results show that a system consisting of purified recombinant TFIIA, TFIIB, TFIIE, TFIIF, CREB, and Tax, along with highly purified RNA polymerase II, affinity-purified epitope-tagged TFIID, and semipurified TFIIH, supports basal transcription of the HTLV-1 promoter but is not responsive to Tax. Two additional activities were required for Tax to stimulate transcription. We demonstrate that one of these activities is poly(ADP-ribose) polymerase (PARP), a molecule that has been previously identified to be the transcriptional coactivator PC1. PARP functions as a coactivator in our assays at molar concentrations approximately equal to those of the DNA and equal to or less than those of the transcription factors in the assay. We further demonstrate that PARP stimulates Tax-activated transcription in vivo, demonstrating that this biochemical approach has functionally identified a novel target for the retroviral transcriptional activator Tax. PMID:10666246

  1. 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 U.S...

  2. Tax Tips for Forest Landowners for the 2006 Tax Year

    Treesearch

    Linda Wang; John L. Greene

    2006-01-01

    This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

  3. PCAF interacts with tax and stimulates tax transactivation in a histone acetyltransferase-independent manner.

    PubMed

    Jiang, H; Lu, H; Schiltz, R L; Pise-Masison, C A; Ogryzko, V V; Nakatani, Y; Brady, J N

    1999-12-01

    Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat.

  4. PCAF Interacts with Tax and Stimulates Tax Transactivation in a Histone Acetyltransferase-Independent Manner

    PubMed Central

    Jiang, Hua; Lu, Hanxin; Schiltz, R. Louis; Pise-Masison, Cynthia A.; Ogryzko, Vasily V.; Nakatani, Yoshihiro; Brady, John N.

    1999-01-01

    Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat. PMID:10567539

  5. State Tax Capacity and the Representative Tax System.

    ERIC Educational Resources Information Center

    Lucke, Robert B.

    1984-01-01

    Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

  6. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

  8. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

  9. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

  10. 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.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... total inventory, by model number and quantity, of all such articles purchased tax-paid and held for sale... article is not subject to tax under chapter 32. (C) Inventory requirement. The inventory shall not include... the price of the article with respect to which it was imposed nor collected the amount of the tax from...

  13. Impact of the proposed energy tax on nuclear electric generating technologies

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

    Edmunds, T.A.; Lamont, A.D.; Pasternak, A.D.

    1993-05-01

    The President`s new economic initiatives include an energy tax that will affect the costs of power from most electric generating technologies. The tax on nuclear power could be applied in a number of different ways at several different points in the fuel cycle. These different approaches could have different effects on the generation costs and benefits of advanced reactors. The Office of Nuclear Energy has developed models for assessing the costs and benefits of advanced reactor cycles which must be updated to take into account the impacts of the proposed tax. This report has been prepared to assess the spectrummore » of impacts of the energy tax on nuclear power and can be used in updating the Office`s economic models. This study was conducted in the following steps. First, the most authoritative statement of the proposed tax available at this time was obtained. Then the impacts of the proposed tax on the costs of nuclear and fossil fueled generation were compared. Finally several other possible approaches to taxing nuclear energy were evaluated. The cost impact on several advanced nuclear technologies and a current light water technology were computed. Finally, the rationale for the energy tax as applied to various electric generating methods was examined.« less

  14. 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.

  15. Assessing Patterns of Alcohol Taxes Produced by Various Types of Excise Tax Methods--A Simulation Study.

    PubMed

    Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

    2015-11-01

    To examine patterns of tax burdens produced by specific, ad valorem, and various types of combination taxations. One hundred unique hypothetical alcoholic beverages were mathematically simulated based on the amount of ethanol and perceived-qualities contained. Second, beverages were assigned values of various costs and tax rates, and third, patterns of tax burden were assessed per unit of ethanol produced by each type of tax method. Different tax methods produced different tax burdens per unit of ethanol for different alcoholic beverages. The tax burden produced by the ad valorem tax resulted in a lower tax burden for low perceived-quality alcoholic beverages. The specific tax method showed the same tax burden for both low and high perceived-quality alcoholic beverages. However, high perceived-quality beverages benefited from a lower tax burden per beverage price. Lastly, the combination tax method resulted in a lower tax burden for medium perceived-quality alcoholic beverages. Under the oligopoly market, ad valorem taxation encourages consumption of low perceived-quality beverages; specific taxation encourages consumption of high perceived-quality beverages; and combination tax methods encourage consumption of medium perceived-quality beverages. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

  16. Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes

    PubMed Central

    2015-01-01

    US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers. PMID:26378844

  17. Tuition Tax Credits. Issuegram 19.

    ERIC Educational Resources Information Center

    Augenblick, John; McGuire, Kent

    Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

  18. Taxing Matters: College Aid, Tax Policy & Equal Opportunity.

    ERIC Educational Resources Information Center

    Education Resources Inst., Boston, MA.

    This report uses government data to review current, past, and proposed tax-based policies and programs to promote college affordability as well as need-based grant aid. Tax-incentive-based programs include savings bonds for education, employer-provided educational assistance, state college savings plans, deductibility of student loan interest,…

  19. 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.

  20. Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.

    ERIC Educational Resources Information Center

    Fisman, Raymond; Wei, Shang-Jin

    2004-01-01

    Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong…

  1. Energy taxes fought by industry

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

    Begley, R.

    1993-02-10

    Tax talk is heating up in Washington, and industry interests are beating the drum against any and all energy tax proposals. Without offering any details, Treasury Secretary Lloyd Bentsen has placed a broad-based energy tax on the table. American Petroleum Institute (API) president Charles J. DiBona says such a tax would damage the US economy just as it is beginning to recover. He acknowledges the deficit is a national problem, but says if any additional tax is required it should be a broad-based consumption tax such as a European-style value-added tax, a view shared by the Chemical Manufacturers Association (CMA).more » DiBona says taxes aimed only at energy would hurt consumers, damage the international competitiveness of US industry by raising energy prices, and raise the costs of doing business. National Association of Manufacturers president Jerry Jasinowski adds that broadbased energy taxes are really taxes on industrial production that will harm US made goods both at home and abroad.« less

  2. The relation between cigarette taxes and older adult smoking in Zhejiang and Gansu: what happened following the 2009 Chinese Tax adjustments?

    PubMed

    Wang, Qing

    2017-04-04

    In May 2009, the Chinese government raised cigarette excise tax rates and adjusted standards for Grade A cigarettes and Grade B cigarettes. The present study aimed to examine the effects of the tax adjustments in 2009 on smoking behaviors and health outcomes among smokers aged above 45. Data from the 2008 and 2012 China Health and Retirement Longitudinal Study of Zhejiang and Gansu provinces were used to estimate the influence of tax increase on the number of cigarettes smoked daily and health capital. The sample included 706 smokers who were 45 years old and older at the time of data collection in 2008. The sample group was surveyed again in 2012. The final sample size was 1366. Logit model was applied. Cigarette tax adjustment in 2009 resulted in the decrease in the likelihood of smoking 0-10 cigarettes per day by 1.06%; the increase in the likelihood of those smoking 11-20 cigarettes per day by 0.44%; and, those smoking 20 cigarettes or more by 0.63%; the decrease in the likelihood of good health by 0.47%; the increase in the prevalence of chronic disease by 1.34%. The smoke tax adjustment in 2009 worsened individual unhealthy smoking behaviors and health outcomes. The proposed cigarette tax levied at the retail level can reduce the State Tobacco Monopoly Administration's control overall and each price and increase the influence of the market on cigarette consumption in China.

  3. Property-tax incentives for implementing soil-conservation programs under constitutional taxing limitations

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

    Massey, D.T.; Silver, M.B.

    1982-01-01

    This article describes how property-tax incentives can be used to implement soil-conservation programs on agricultural and open-space lands under the differential-assessment statutes and other exceptions to constitutional limitations on taxation powers. The article describes restrictions imposed on taxing powers by the constitutional uniformity clauses and methods for circumventing those limitations; various property-tax incentives available for conservation programs; types of differential or use-value assessments providing property-tax relief for farm, forest, and open-space land preservation; eligibility of lands for differential assessments; methods available to landowners for participation in differential assessments; and determination of value under differential assessment. The article next details howmore » each of the three primary types of differential or use-value assessment statutes for farm, forest, and open-space land preservation provides exceptions to the uniformity clauses for property tax incentives to implement soil-conservation programs. Other methods available for providing exceptions to the uniformity clauses to permit property-tax incentives are also described for each of the three states. Each of these states has statutes giving favorable tax treatment to certain types of property, such as pollution-abatement equipment, alternative energy-producing devices, and even country clubs. These statutes can be used as examples of finding a constitutional method for providing favorabe tax treatment to promote participation in soil-conservation programs.« less

  4. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

  5. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. Employment impacts of alcohol taxes.

    PubMed

    Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

    2017-12-01

    There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

  8. Harmonized sales tax a taxing issue for MDs in Atlantic Canada

    PubMed Central

    Robb, N

    1997-01-01

    Physicians in 3 atlantic provinces say the linking of provincial sales taxes with the GST exacerbates the inequity physicians face because it yet again adds to their overhead costs. Physicians in Nova Scotia have already won an annual rebate to compensate them for the heavier tax burden. Doctors in the Maritimes warn that heavier taxes make recruiting there even more difficult. PMID:9371073

  9. Experimental Economies and Tax Evasion: The Order Beyond the Market

    NASA Astrophysics Data System (ADS)

    Bernhofer, Juliana

    Research on tax evasion will probably never get old. As long as there are taxes, there will also be policy-makers all over the world eager to tackle deviant conduct in the most efficient and efficacious way. To fill this purpose a number of theoretical and empirical frameworks have been developed in economics over the last decades, starting from the classical models of Allingham and Sandmo (1972) where individuals were assumed to be perfectly rational following a pure cost-benefit logic. Today, however, we look at a body of literature which has opened up to a number of new and interdisciplinary findings, also thanks to the inclusion of behavioral aspects that do not necessarily follow the paradigms of the homo economicus. To this end, the discipline of Experimental Economics has developed numerous ways to overcome the distance between economic theory and human behavior. The aim of this survey is to take the reader on a tour through some of these methodologies applied to the analysis of tax evasion, arguing that further research should focus on integrating multi-agent simulation models with outcomes from human subject experiments in order to create useful and necessary tools to administer, consolidate and represent the complex theoretical, empirical and experimental panorama of tax evasion research.

  10. Alternative funding policies for the uninsured: exploring the value of hospital tax exemption.

    PubMed

    Kane, N M; Wubbenhorst, W H

    2000-01-01

    The tax exemption accorded private, nonprofit hospitals is being subjected to more scrutiny as the numbers of uninsured grow; meanwhile, charity care competes with market-driven priorities. Current public policies tie hospital tax exemption to the provision of charity care, but there is a gap in the size and distribution of values between tax exemption and the charity care that is provided. Most hospitals, in a study reported here, provided free care at a level below the value of their tax exemption, even when 50 percent of bad debt was included in the care value. However, hospitals in the poorest communities offered considerably more care than the value of their tax exemption, whereas those in wealthier communities offered considerably less. Policies at local, state, and federal levels should be designed to exert leverage on hospitals to provide free care at a level commensurate with the value of their tax exemptions.

  11. Public health: tobacco taxes and Internet sales--2005. End of Year Issue Brief.

    PubMed

    McKinley, Andrew

    2005-12-31

    Raising tobacco taxes is an action that resonates with lawmakers, public health and anti-tobacco advocates, and the majority of the electorate. The relatively broad base of support for increasing excise taxes and the potential for increased tax revenue mitigate the concerns over targeting tobacco-users--23 percent of the population--to pay for state programs and the unreliability of the tobacco tax as a permanent source of revenue. Tobacco excise taxes generated $10.2 billion, or about 1.5 percent of all states' revenue. Characterized as sin taxes or user fees and viewed as an effective method to deter price-sensitive adolescents from using tobacco, excise taxes on tobacco have increased in an unprecedented number of states since November 2001. Previously, no more than three states, on average, had increased cigarette taxes in a year. The legislative action is viewed as a politically safe and relatively easy way to raise taxes and increase revenue without incurring the wrath of anti-tax voters. During this period the increases in tobacco taxes ranged from a $0.12 per pack increase in Louisiana to a $0.75 increase in Massachusetts and Michigan. Nationwide the state tax rate per pack of cigarettes ranges from a low in South Carolina of $0.07 to $2.46 in Rhode Island. The mean tobacco excise tax for the nation is approximately $0.92. With an excise tax increase, states can channel needed funds to programs favored by voters in economically strapped times. Indeed, many of the 44 states that increased their tobacco tax announced that the revenue would permit the state to restore or at least reduce proposed cuts to Medicaid and other health programs. Excise taxes also place little administrative burden on states, since the wholesaler pays the tax directly to the state and the additional cost then is passed on to the consumer.

  12. Tax Tips for Forest Landowners for the 2013 Tax Year

    Treesearch

    Linda Wang; John Greene

    2013-01-01

    This annual bulletin provides federal income tax reporting tips to assist forest landowners and their advisers in filing their 2013 income tax returns. The information presented here is current as of Sept. 15, 2013.

  13. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect...

  14. 75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

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

  15. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC National Partners... (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager 2, LLC (the ``Manager''), WNC National Partners, LLC (``WNC National Partners'') and WNC & Associates, Inc...

  16. 78 FR 76892 - Proposed Collection; Comment Request for Form W-12

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ... W-12 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form W-12 IRS Paid Preparer Tax Identification Number (PTIN). DATES: Written comments should be.... Form Number: Form W-12. Abstract: Paid tax return preparers are required to get a preparer tax...

  17. 26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1... States § 1.905-5T Foreign tax redeterminations and currency translation rules for foreign tax... translation rules—(1) Foreign taxes paid by the taxpayer and certain foreign taxes deemed paid. Foreign taxes...

  18. Tax-exempts feeling the heat.

    PubMed

    Greene, J

    1995-11-20

    Should government change decades-old tax codes to require that not-for-profit hospitals prove they deserve their tax exemptions? Healthcare Corp. has suggested that tax codes be re-examined because some not-for-profits provide less charity care than the value of their tax exemptions.

  19. Identification of bovine leukemia virus tax function associated with host cell transcription, signaling, stress response and immune response pathway by microarray-based gene expression analysis

    PubMed Central

    2012-01-01

    Background Bovine leukemia virus (BLV) is associated with enzootic bovine leukosis and is closely related to human T-cell leukemia virus type I. The Tax protein of BLV is a transcriptional activator of viral replication and a key contributor to oncogenic potential. We previously identified interesting mutant forms of Tax with elevated (TaxD247G) or reduced (TaxS240P) transactivation effects on BLV replication and propagation. However, the effects of these mutations on functions other than transcriptional activation are unknown. In this study, to identify genes that play a role in the cascade of signal events regulated by wild-type and mutant Tax proteins, we used a large-scale host cell gene-profiling approach. Results Using a microarray containing approximately 18,400 human mRNA transcripts, we found several alterations after the expression of Tax proteins in genes involved in many cellular functions such as transcription, signal transduction, cell growth, apoptosis, stress response, and immune response, indicating that Tax protein has multiple biological effects on various cellular environments. We also found that TaxD247G strongly regulated more genes involved in transcription, signal transduction, and cell growth functions, contrary to TaxS240P, which regulated fewer genes. In addition, the expression of genes related to stress response significantly increased in the presence of TaxS240P as compared to wild-type Tax and TaxD247G. By contrast, the largest group of downregulated genes was related to immune response, and the majority of these genes belonged to the interferon family. However, no significant difference in the expression level of downregulated genes was observed among the Tax proteins. Finally, the expression of important cellular factors obtained from the human microarray results were validated at the RNA and protein levels by real-time quantitative reverse transcription-polymerase chain reaction and western blotting, respectively, after

  20. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

  1. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

  2. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

  3. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

  4. 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.

  5. The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.

    PubMed

    Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

    2011-06-01

    This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform.

  6. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

    ... Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC & Associates, Inc... collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the ``Manager'') and WNC & Associates, Inc... credit under the Internal Revenue Code of 1986, as amended. The Manager is a California limited liability...

  7. Impact of the level of state tax code progressivity on children's health outcomes.

    PubMed

    Granruth, Laura Brierton; Shields, Joseph J

    2011-08-01

    This research study examines the impact of the level of state tax code progressivity on selected children's health outcomes. Specifically, it examines the degree to which a state's tax code ranking along the progressive-regressive continuum relates to percentage of low birthweight babies, infant and child mortality rates, and percentage of uninsured children. Using data merged from a number of public data sets, the authors find that the level of state tax code progressivity is a factor in state rates of infant and child mortality. States with lower median incomes and regressive tax policies have the highest rates of infant and child mortality.With regard to the percentage of children 17 years of age and below who lack health insurance, it is found that larger states with regressive tax policies have the largest percentage of uninsured children. In general, more heavily populated states with more progressive tax codes have healthier children. The implications of these findings are discussed in terms of tax policy and the well-being of children as well as for social work education, social work practice, and social work research.

  8. 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…

  9. 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.

  10. 27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... total inventory, by model number and quantity, of all such articles purchased tax-paid and held for sale... that the article is not subject to tax under chapter 32 of the Code. (C) Inventory requirement. The inventory shall not include any such article, title to which, or possession of which, has previously been...

  11. Tax Information Series, December 2000

    DTIC Science & Technology

    2001-03-14

    to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

  12. Alternative Funding Policies for the Uninsured: Exploring the Value of Hospital Tax Exemption

    PubMed Central

    Kane, Nancy M.; Wubbenhorst, William H.

    2000-01-01

    The tax exemption accorded private, nonprofit hospitals is being subjected to more scrutiny as the numbers of uninsured grow; meanwhile, charity care competes with market-driven priorities. Current public policies tie hospital tax exemption to the provision of charity care, but there is a gap in the size and distribution of values between tax exemption and the charity care that is provided. Most hospitals, in a study reported here, provided free care at a level below the value of their tax exemption, even when 50 percent of bad debt was included in the care value. However, hospitals in the poorest communities offered considerably more care than the value of their tax exemption, whereas those in wealthier communities offered considerably less. Policies at local, state, and federal levels should be designed to exert leverage on hospitals to provide free care at a level commensurate with the value of their tax exemptions. PMID:10934992

  13. NHEXAS PHASE I MARYLAND STUDY--STANDARD OPERATING PROCEDURE FOR IDENTIFICATION NUMBERS FOR SAMPLES AND FORMS (G03)

    EPA Science Inventory

    The purpose of this SOP is to indicate the proper method for assigning unique Identification Numbers for all samples taken and forms used in the collection of NHEXAS Pilot Studies. All data tracking procedures were built upon these ID numbers. Inspection of these ID numbers pro...

  14. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 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 accordance...

  15. 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 accordance...

  16. Ku protein as a potential human T-cell leukemia virus type 1 (HTLV-1) Tax target in clastogenic chromosomal instability of mammalian cells

    PubMed Central

    Majone, Franca; Luisetto, Roberto; Zamboni, Daniela; Iwanaga, Yoichi; Jeang, Kuan-Teh

    2005-01-01

    The HTLV-1 Tax oncoprotein rapidly induces cytogenetic damage which can be measured by a significant increase in the number of micronuclei (MN) in cells. Tax is thought to have both aneuploidogenic and clastogenic effects. To examine the cellular target for Tax which might mechanistically explain the clastogenic phenomenon, we tested the ability of Tax to induce MN in rodents cells genetically defective for either the Ku80 protein or the catalytic subunit of DNA protein kinase (DNAPKcs). We found that cells genetically mutated in Ku80 were refractory to Tax's induction of MN while cells knocked-out for DNAPKcs showed increased number of Tax-induced MN. Using a cytogenetic method termed FISHI (Fluorescent In Situ Hybridization and Incorporation) which measures the number of DNA-breaks in cells that contained unprotected 3'-OH ends, we observed that Tax increased the prevalence of unprotected DNA breaks in Ku80-intact cells, but not in Ku80-mutated cells. Taken together, our findings suggest Ku80 as a cellular factor targeted by Tax in engendering clastogenic DNA damage. PMID:16014171

  17. Tax Wealth in Fifty States.

    ERIC Educational Resources Information Center

    Halstead, D. Kent

    This study presents a scheme for yearly, comparative, computation of state and local government tax capacity and effort. Figures for all states for fiscal year 1975 are presented in extensive tables. The system used is a simplified version of the Representative Tax System, which identifies tax bases, determines national average tax rates for those…

  18. Alcohol Taxes and Birth Outcomes

    PubMed Central

    Zhang, Ning

    2010-01-01

    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. PMID:20623000

  19. Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

    ERIC Educational Resources Information Center

    Gordon, David E.; Spuehler, Donald R.

    1991-01-01

    The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

  20. Tax policy as a lifeline: encouraging blood and organ donation through tax credits.

    PubMed

    Clamon, Joseph B

    2008-01-01

    This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two model statutes that provide guidance as to how a nonrefundable tax credit for blood and organ donation might operate in the tax code.

  1. 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…

  2. 76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-30

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

  3. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal... determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The...

  4. 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

  5. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

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

  6. The impact of tobacco taxes on mortality in the USA, 1970-2005.

    PubMed

    Bowser, Diana; Canning, David; Okunogbe, Adeyemi

    2016-01-01

    This paper aimed to estimate the effect of tobacco taxes on total mortality and cause-specific mortality in the 50 States plus the District of Columbia, USA, over the period 1970-2005 as well as the net effect on deaths averted in 2010. We used a fixed effects panel regression to measure the impact of changes in total tobacco taxes on total and cause-specific mortality rates over the period 1970-2005, using a 5-year lag structure between changes in tobacco taxes and mortality rates. The estimates were used to determine the number of deaths averted in the year 2010 by tobacco tax increases over the period 1970-2005. Descriptive results showed that nominal total tobacco tax increased from US$0.18 in 1970 to US$1.24 in 2005, which after adjusting to 2005 US$, corresponds to an increase in real total tobacco tax from US$ 0.89 in 1970 to US$ 1.24 in 2005. We found that increases in total tobacco tax were beneficial, with a $1 increase in total tobacco tax decreasing overall mortality rate by 8.0%. Based on these results, we estimated a net saving of 53 300 lives in 2010 due to the tobacco tax changes over the period 1970-2005. Our results demonstrate that higher tobacco taxes lead to lower total mortality rates and avoided deaths. Strong tobacco tax policies are essential to improving overall population health. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  7. Formative Evaluation of "Taxes Influence Behavior" (Lesson #2) from "Tax Whys: Understanding Taxes". Research Report 91.

    ERIC Educational Resources Information Center

    Agency for Instructional Television, Bloomington, IN.

    "Tax Whys: Understanding Taxes" is a series of six video/film instructional programs being produced for the Internal Revenue Service to provide middle school students with an understanding of the reasons for and effects of taxation. This report details both student and teacher evaluations of one of the first programs to be scripted: "Taxes…

  8. 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 County...

  9. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the Internal...

  10. Income tax considerations for forest landowners in the South: a case study on tax planning

    Treesearch

    Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

    1999-01-01

    Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

  11. Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

    ERIC Educational Resources Information Center

    Hauptman, Arthur M.; Gladieux, Lawrence E.

    The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

  12. [Use of a retail sales tax on tobacco to fund drug therapy for smoking cessation].

    PubMed

    Antoñanzas Villar, Fernando; Rodríguez Ibeas, Roberto; Juárez Castelló, Carmelo; Ramírez Esquibel, Manuel; Lorente Antoñanzas, Reyes; Ginestal Gómez, Jaime

    2006-12-01

    To analyze the revenue-generating potential of a new retail sales tax on tobacco and its effects on public health if the tax revenues were allocated to finance smoking cessation programs. We provide an extensive review of the legislation on the authority of autonomous communities to order the levy and collection of special taxes and describe the new tobacco retail sales tax. We calculated collected tax revenues with a simulation model of indirect taxation -the SINDIEF (Simulador de Imposición Indirecta del Instituto de Estudios Fiscales) model- and determined the potential number of smokers who would quit smoking. Epidemiological and clinical variables from existing pharmacological therapies were used to obtain the results. For the highest tax rate (20 eurocents per pack), we found that 1,078,000 smokers yearly would give up smoking, suggesting that the new tax could be considered as a way to promote pharmacotherapy in smoking behavior. Fiscal corresponsability to finance smoking cessation programs could be based on a tobacco retailing sales tax, similar to that levied on hydrocarbons. Simulations for different tax rates show the huge potential of the tax to yield revenues, as the tax is levied yearly on 4.6 billion cigarette packs each year.

  13. 24 CFR 203.35 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Social Security and Employer Identification Numbers. 203.35 Section 203.35 Housing and Urban Development... Requirements and Underwriting Procedures Eligible Mortgagors § 203.35 Disclosure and verification of Social... mortgagor must meet the requirements for the disclosure and verification of Social Security and Employer...

  14. 24 CFR 203.35 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Social Security and Employer Identification Numbers. 203.35 Section 203.35 Housing and Urban Development... Requirements and Underwriting Procedures Eligible Mortgagors § 203.35 Disclosure and verification of Social... mortgagor must meet the requirements for the disclosure and verification of Social Security and Employer...

  15. 24 CFR 203.35 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Social Security and Employer Identification Numbers. 203.35 Section 203.35 Housing and Urban Development... Requirements and Underwriting Procedures Eligible Mortgagors § 203.35 Disclosure and verification of Social... mortgagor must meet the requirements for the disclosure and verification of Social Security and Employer...

  16. 24 CFR 203.35 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Social Security and Employer Identification Numbers. 203.35 Section 203.35 Housing and Urban Development... Requirements and Underwriting Procedures Eligible Mortgagors § 203.35 Disclosure and verification of Social... mortgagor must meet the requirements for the disclosure and verification of Social Security and Employer...

  17. 24 CFR 203.35 - Disclosure and verification of Social Security and Employer Identification Numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Social Security and Employer Identification Numbers. 203.35 Section 203.35 Housing and Urban Development... Requirements and Underwriting Procedures Eligible Mortgagors § 203.35 Disclosure and verification of Social... mortgagor must meet the requirements for the disclosure and verification of Social Security and Employer...

  18. Cut income taxes with reorganization planning.

    PubMed

    Miller, J E

    1985-04-01

    It is necessary to plan when reorganizing a corporate structure, to minimize taxes at the tax-exempt parent organization level and avoid unexpected tax consequences at year-end. With an awareness of the income tax rules, proper debt structuring during the reorganization phase is possible and should enable the financial manager to minimize total income tax.

  19. 76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

  20. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-04

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

  1. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The text of those temporary regulations published in...

  2. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... State (including franchise taxes). (4) Income tax component means that part of the cost-of-service that... deferred taxes becomes deficient in, or in excess of, amounts necessary to meet future tax liabilities. (2...

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

    PubMed

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

    2015-07-01

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

  4. Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

    PubMed

    Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

    2015-01-01

    Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affect taxpayers' beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority's power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority's power on participants' beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants' beliefs regarding tax authority's power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority's power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information.

  5. Tax needn't be taxing, but in the case of organ donation it might be.

    PubMed

    Quigley, Muireann

    2012-08-01

    Petersen and Lippert-Rasmussen argue that, while a tax credit scheme to encourage organ donation would be costly, the increased number of organs for transplantation would lead to other savings in the healthcare system. In the present work some calculations are provided and it is suggested that, even given optimistic assumptions, the cost to the state of implementing the system as proposed would be high and unlikely to garner the support of politicians and policymakers.

  6. 26 CFR 31.6302-2 - Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes under the Railroad Retirement Tax Act (RRTA). (a) General rule. Except as otherwise provided in this section, the rules of § 31.6302-1 determine the time and manner of making deposits of employee tax... payments made after December 31, 1992. Railroad retirement taxes described in section 3221(c) arising...

  7. Forest values and the impact of the federal estate tax on family forests

    Treesearch

    Brenton J. Dickinson; Brett J. Butler; Michael A. Kilgore; Paul Catanzaro; John Greene; Jaketon H. Hewes; David Kittredge; Mary. Tyrrell

    2012-01-01

    Previous research has suggested that heirs to family forest land may sell timber and/or land in order to pay state and/or federal estate taxes, which could result in land use conversion or other adverse ecological impacts. We estimated the number of Minnesota family forest landowners and the associated acreage that could be subject to estate taxes at various exemption...

  8. Identification of Copy Number Aberrations in Breast Cancer Subtypes Using Persistence Topology

    PubMed Central

    Arsuaga, Javier; Borrman, Tyler; Cavalcante, Raymond; Gonzalez, Georgina; Park, Catherine

    2015-01-01

    DNA copy number aberrations (CNAs) are of biological and medical interest because they help identify regulatory mechanisms underlying tumor initiation and evolution. Identification of tumor-driving CNAs (driver CNAs) however remains a challenging task, because they are frequently hidden by CNAs that are the product of random events that take place during tumor evolution. Experimental detection of CNAs is commonly accomplished through array comparative genomic hybridization (aCGH) assays followed by supervised and/or unsupervised statistical methods that combine the segmented profiles of all patients to identify driver CNAs. Here, we extend a previously-presented supervised algorithm for the identification of CNAs that is based on a topological representation of the data. Our method associates a two-dimensional (2D) point cloud with each aCGH profile and generates a sequence of simplicial complexes, mathematical objects that generalize the concept of a graph. This representation of the data permits segmenting the data at different resolutions and identifying CNAs by interrogating the topological properties of these simplicial complexes. We tested our approach on a published dataset with the goal of identifying specific breast cancer CNAs associated with specific molecular subtypes. Identification of CNAs associated with each subtype was performed by analyzing each subtype separately from the others and by taking the rest of the subtypes as the control. Our results found a new amplification in 11q at the location of the progesterone receptor in the Luminal A subtype. Aberrations in the Luminal B subtype were found only upon removal of the basal-like subtype from the control set. Under those conditions, all regions found in the original publication, except for 17q, were confirmed; all aberrations, except those in chromosome arms 8q and 12q were confirmed in the basal-like subtype. These two chromosome arms, however, were detected only upon removal of three patients

  9. 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…

  10. Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

    PubMed Central

    Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

    2015-01-01

    Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority’s power. Descriptions of the tax authority’s power may affect taxpayers’ beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority’s power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority’s power on participants’ beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants’ beliefs regarding tax authority’s power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority’s power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information. PMID:25923770

  11. SUV39H1 interacts with HTLV-1 Tax and abrogates Tax transactivation of HTLV-1 LTR

    PubMed Central

    Kamoi, Koju; Yamamoto, Keiyu; Misawa, Aya; Miyake, Ariko; Ishida, Takaomi; Tanaka, Yuetsu; Mochizuki, Manabu; Watanabe, Toshiki

    2006-01-01

    Background Tax is the oncoprotein of HTLV-1 which deregulates signal transduction pathways, transcription of genes and cell cycle regulation of host cells. Transacting function of Tax is mainly mediated by its protein-protein interactions with host cellular factors. As to Tax-mediated regulation of gene expression of HTLV-1 and cellular genes, Tax was shown to regulate histone acetylation through its physical interaction with histone acetylases and deacetylases. However, functional interaction of Tax with histone methyltransferases (HMTase) has not been studied. Here we examined the ability of Tax to interact with a histone methyltransferase SUV39H1 that methylates histone H3 lysine 9 (H3K9) and represses transcription of genes, and studied the functional effects of the interaction on HTLV-1 gene expression. Results Tax was shown to interact with SUV39H1 in vitro, and the interaction is largely dependent on the C-terminal half of SUV39H1 containing the SET domain. Tax does not affect the methyltransferase activity of SUV39H1 but tethers SUV39H1 to a Tax containing complex in the nuclei. In reporter gene assays, co-expression of SUV39H1 represses Tax transactivation of HTLV-1 LTR promoter activity, which was dependent on the methyltransferase activity of SUV39H1. Furthermore, SUV39H1 expression is induced along with Tax in JPX9 cells. Chromatin immunoprecipitation (ChIP) analysis shows localization of SUV39H1 on the LTR after Tax induction, but not in the absence of Tax induction, in JPX9 transformants retaining HTLV-1-Luc plasmid. Immunoblotting shows higher levels of SUV39H1 expression in HTLV-1 transformed and latently infected cell lines. Conclusion Our study revealed for the first time the interaction between Tax and SUV39H1 and apparent tethering of SUV39H1 by Tax to the HTLV-1 LTR. It is speculated that Tax-mediated tethering of SUV39H1 to the LTR and induction of the repressive histone modification on the chromatin through H3 K9 methylation may be the basis

  12. At-TAX: a whole genome tiling array resource for developmental expression analysis and transcript identification in Arabidopsis thaliana

    PubMed Central

    Laubinger, Sascha; Zeller, Georg; Henz, Stefan R; Sachsenberg, Timo; Widmer, Christian K; Naouar, Naïra; Vuylsteke, Marnik; Schölkopf, Bernhard; Rätsch, Gunnar; Weigel, Detlef

    2008-01-01

    Gene expression maps for model organisms, including Arabidopsis thaliana, have typically been created using gene-centric expression arrays. Here, we describe a comprehensive expression atlas, Arabidopsis thaliana Tiling Array Express (At-TAX), which is based on whole-genome tiling arrays. We demonstrate that tiling arrays are accurate tools for gene expression analysis and identified more than 1,000 unannotated transcribed regions. Visualizations of gene expression estimates, transcribed regions, and tiling probe measurements are accessible online at the At-TAX homepage. PMID:18613972

  13. Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

    This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

  14. 27 CFR 19.26 - Tax on wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard, or...

  15. Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States

    PubMed Central

    Mosher, James F.; Adler, Sabrina S.; Pamukcu, Aysha M.; Treffers, Ryan D.

    2017-01-01

    Objective: Building on the extensive research literature demonstrating that increasing alcohol prices reduces excessive alcohol consumption and related harms, this article presents the results of a 50-state review of local authority to tax alcohol in the United States. Method: Between 2013 and 2015, legal databases and government websites were reviewed to collect and analyze relevant statutes, ordinances, and case law. Results reflect laws in effect as of January 1, 2015. Results: Nineteen states allow local alcohol taxation, although 15 of those have one or more major restrictions on local authority to tax. The types of major restrictions are (a) restrictions on the type of beverage and alcohol content that can be taxed, (b) caps on local alcohol taxes, (c) restrictions on the type of retailer where taxes can be imposed,(a) restrictions on jurisdictions within the state that can levy taxes, and (b) requirements for how tax revenue can be spent. Conclusions: The number and severity of restrictions on local authority to tax alcohol vary across states. Previous research has shown that increases in alcohol taxes can lead to reduced excessive alcohol consumption, which provides public health and economic benefits. Taxes can also provide funds to support local prevention and treatment services. Local alcohol taxes therefore present an important policy opportunity, both in states that restrict local authority and in states where local authority exists but is underused. PMID:28317504

  16. Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States.

    PubMed

    Mosher, James F; Adler, Sabrina S; Pamukcu, Aysha M; Treffers, Ryan D

    2017-03-01

    Building on the extensive research literature demonstrating that increasing alcohol prices reduces excessive alcohol consumption and related harms, this article presents the results of a 50-state review of local authority to tax alcohol in the United States. Between 2013 and 2015, legal databases and government websites were reviewed to collect and analyze relevant statutes, ordinances, and case law. Results reflect laws in effect as of January 1, 2015. Nineteen states allow local alcohol taxation, although 15 of those have one or more major restrictions on local authority to tax. The types of major restrictions are (a) restrictions on the type of beverage and alcohol content that can be taxed, (b) caps on local alcohol taxes, (c) restrictions on the type of retailer where taxes can be imposed, (d) restrictions on jurisdictions within the state that can levy taxes, and (e) requirements for how tax revenue can be spent. The number and severity of restrictions on local authority to tax alcohol vary across states. Previous research has shown that increases in alcohol taxes can lead to reduced excessive alcohol consumption, which provides public health and economic benefits. Taxes can also provide funds to support local prevention and treatment services. Local alcohol taxes therefore present an important policy opportunity, both in states that restrict local authority and in states where local authority exists but is underused.

  17. Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?

    PubMed Central

    Emery, S; White, M; Gilpin, E; Pierce, J

    2002-01-01

    Objectives: Several states, including California, have implemented large cigarette excise tax increases, which may encourage smokers to purchase their cigarettes in other lower taxed states, or from other lower or non-taxed sources. Such tax evasion thwarts tobacco control objectives and may cost the state substantial tax revenues. Thus, this study investigates the extent of tax evasion in the 6–12 months after the implementation of California's $0.50/pack excise tax increase. Design and setting: Retrospective data analysis from the 1999 California Tobacco Surveys (CTS), a random digit dialled telephone survey of California households. Main outcome measures: Sources of cigarettes, average daily cigarette consumption, and reported price paid. Results: Very few (5.1 (0.7)% (±95% confidence limits)) of California smokers avoided the excise tax by usually purchasing cigarettes from non- or lower taxed sources, such as out-of-state outlets, military commissaries, or the internet. The vast majority of smokers purchased their cigarettes from the most convenient and expensive sources: convenience stores/gas (petrol) stations (45.0 (1.9)%), liquor/drug stores (16.4 (1.6)%), and supermarkets (8.8 (1.2)%). Conclusions: Despite the potential savings, tax evasion by individual smokers does not appear to pose a serious threat to California's excise tax revenues or its tobacco control objectives. PMID:12035006

  18. Increasing excise taxes in the presence of an illegal cigarette market: the 2011 Brazil tobacco tax reform.

    PubMed

    Iglesias, Roberto Magno

    2016-10-01

    The Brazilian cigarette excise tax reform of 2011 increased tax rates significantly in the presence of a high proportion of illegal and cheap cigarettes contributing to total consumption. Prior to 2011, tobacco tax policy in Brazil had reduced excise tax share on consumer prices, for fear of smuggling. This report examines two hypotheses explaining why tax authorities changed direction. The first is related to lack of concern regarding smuggling in tobacco industry pricing behavior before 2011 (rather than reducing prices following tax reduction, legal companies increased net of tax prices above inflation and key costs). The second hypothesis regards inconsistent industry assessments of the size of the illicit market, which ultimately undermined the credibility of the industry with tax authorities. The author concludes that the 2011 reform was designed to revert the weakness of previous policies, and did indeed succeed. The post-2011 experience in Brazil indicates that increased cigarette excise taxes can increase government revenues and reduce smoking prevalence and consumption despite widespread smuggling of tobacco products.

  19. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-26

    ... particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be... assessed against Z and, in the event that Z fails to pay the liability after notice and demand, a general...)(C) Example (i) and (ii) of this section. If LLCB does not pay the tax on its sale of coal under...

  20. Tax Tips for Forest Landowners for the 2000 Tax Year

    Treesearch

    Larry M. Bishop

    2000-01-01

    Here is some information to keep in mind when you prepare your 2000 Federal income tax return for the 2000 tax year. This discussion is necessarily brief, and you should consult other sources for a more comprehensive treatment of the issues. This information is current as of December 1, 2000 and supersedes Management Bulletin R8-MB 86.

  1. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal... foreign tax credit results. FOR FURTHER INFORMATION CONTACT: Jeffrey Cowan, (202) 622-3850 (not a toll... profits tax paid or accrued. * * * * * (e) * * * (5) * * * (iv) * * * (B) * * * (1) * * * (iii) [The text...

  2. Gasoline tax as a corrective tax: Estimates for the United States, 1970-1991

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

    Haughton, J.; Sarkar, S.

    1996-12-01

    The debate over the appropriate level of gasoline taxes in the United States (US) surfaces every few years. For every gallon of gasoline tax collected 14.1 cents was for the federal government and 17.6 cents on average for state governments, far less than $2.30 per gallon collected in Western Europe. The author offers estimates of benefits gained by taxing at various levels. 42 refs., 4 tabs.

  3. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign organizations...

  4. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign organizations...

  5. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... The consolidated payments of estimated tax shall be deposited with the authorized financial...) INCOME TAXES Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files a consolidated return for two consecutive taxable years, it must make...

  6. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false 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 internal...

  7. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid by...

  8. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors (except...

  9. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... operations, or reorganizations (see 31.205-20 and 31.205-27). (3) Taxes from which exemptions are available... exemption from a tax is attributable to Government contract activity, taxes charged to such work in excess... Government. The term exemption means freedom from taxation in whole or in part and includes a tax abatement...

  10. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors (except...

  11. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1...

  12. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

  13. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

  14. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

  15. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

  16. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

  17. 27 CFR 19.669 - Distilled spirits taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Distilled spirits taxes. 19.669 Section 19.669 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes § 19.669 Distilled spirits taxes. (a) Proprietors may withdraw distilled spirits free of tax from...

  18. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

  19. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

  20. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

  1. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

  2. 27 CFR 41.32 - Cigarette tax rates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

  3. 27 CFR 19.905 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Taxes. 19.905 Section 19.905 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use § 19.905 Taxes. Distilled spirits...

  4. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing delinquent taxes. 1925.4 Section 1925.4... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay the...

  5. 26 CFR 53.4944-2 - Additional taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

  6. 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…

  7. 27 CFR 40.167 - Prepayment tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Prepayment tax return. 40.167 Section 40.167 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products a...

  8. 26 CFR 53.4944-2 - Additional taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

  9. 26 CFR 1.6109-1 - Identifying numbers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Identifying numbers. 1.6109-1 Section 1.6109-1...) INCOME TAXES Miscellaneous Provisions § 1.6109-1 Identifying numbers. (a) Information to be furnished after April 15, 1974. For provisions concerning the requesting and furnishing of identifying numbers...

  10. 26 CFR 31.6302(c)-3 - Use of Government depositaries in connection with tax under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... with tax under the Federal Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue...) § 31.6302(c)-3 Use of Government depositaries in connection with tax under the Federal Unemployment Tax... transfer. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

  11. Could targeted food taxes improve health?

    PubMed Central

    Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

    2007-01-01

    Objective To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. Method A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Data Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta‐analyses. Results (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Conclusions Taxing foodstuffs can have unpredictable health effects if cross‐elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease. PMID:17630367

  12. Could targeted food taxes improve health?

    PubMed

    Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

    2007-08-01

    To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta-analyses. (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2,300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3,200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Taxing foodstuffs can have unpredictable health effects if cross-elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease.

  13. Taxes; Business Education: 6463.02.

    ERIC Educational Resources Information Center

    Luksa, Cecelia

    This course explores questions of why we have taxes and how they benefit people. Various other taxes (local, State and Federal, property, income, excise, and inheritance taxes) are dealt with. There is no specific prerequisite for this course, but it is recommended that students enroll in other consumer economics and business mathematics courses…

  14. Cumulative receipt of an anti-poverty tax credit for families did not impact tobacco smoking among parents.

    PubMed

    Pega, Frank; Gilsanz, Paola; Kawachi, Ichiro; Wilson, Nick; Blakely, Tony

    2017-04-01

    The effect of anti-poverty tax credit interventions on tobacco consumption is unclear. Previous studies have estimated short-term effects, did not isolate the effects of cumulative dose of tax credits, produced conflicting results, and used methods with limited control for some time-varying confounders (e.g., those affected by prior treatment) and treatment regimen (i.e., study participants' tax credit receipt pattern over time). We estimated the longer-term, cumulative effect of New Zealand's Family Tax Credit (FTC) on tobacco consumption, using a natural experiment (administrative errors leading to exogenous variation in FTC receipt) and methods specifically for controlling confounding, reverse causation, and treatment regimen. We extracted seven waves (2002-2009) of the nationally representative Survey of Family, Income and Employment including 4404 working-age (18-65 years) parents in families. The exposure was the total numbers of years of receiving FTC. The outcomes were regular smoking and the average daily number of cigarettes usually smoked at wave 7. We estimated average treatment effects using inverse probability of treatment weighting and marginal structural modelling. Each additional year of receiving FTC affected neither the odds of regular tobacco smoking among all parents (odds ratio 1.02, 95% confidence interval 0.94-1.11), nor the number of cigarettes smoked among parents who smoked regularly (rate ratio 1.01, 95% confidence interval 0.99-1.03). We found no evidence for an association between the cumulative number of years of receiving an anti-poverty tax credit and tobacco smoking or consumption among parents. The assumptions of marginal structural modelling are quite demanding, and we therefore cannot rule out residual confounding. Nonetheless, our results suggest that tax credit programme participation will not increase tobacco consumption among poor parents, at least in this high-income country. Copyright © 2017 Elsevier Ltd. All rights

  15. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

  16. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

  17. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

  18. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

  19. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

  20. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

  1. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

  2. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

  3. 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…

  4. 27 CFR 25.175 - Prepayment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

  5. 27 CFR 25.151 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

  6. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

  7. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

  8. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

  9. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

  10. Taxing food: implications for public health nutrition.

    PubMed

    Caraher, Martin; Cowburn, Gill

    2005-12-01

    To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour. The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance. The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying. CONCLUSIONS FOR POLICY: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.

  11. How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".

    PubMed

    Bonnet, Céline

    2013-09-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

  12. Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state

    PubMed Central

    Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

    2015-01-01

    Objective To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. Design A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. Setting A representative sample of voters was recruited from a Mid-Atlantic US state. Subjects The sample included 1000 registered voters. Results Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Conclusions Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals. PMID:25430945

  13. Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state.

    PubMed

    Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

    2015-08-01

    To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. A representative sample of voters was recruited from a Mid-Atlantic US state. The sample included 1000 registered voters. Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals.

  14. 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…

  15. 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…

  16. The effect of tax credits for nongroup insurance on health spending by the uninsured.

    PubMed

    Reschovsky, James D; Hadley, Jack

    2004-01-01

    We compare out-of-pocket spending for health care by lower-income uninsured people with their net spending on insurance and health care if they took up each of three hypothetical tax credits. Because of nongroup policies' high cost and low benefits, nearly all would spend more, often much more, under a tax credit similar to that proposed by the Bush administration. When viewed in the context of other research on low-income people's demand for health insurance, the results suggest that sizable reductions in the number of uninsured will require more generous tax credits than those in current proposals.

  17. High-resolution Behavioral Economic Analysis of Cigarette Demand to Inform Tax Policy

    PubMed Central

    MacKillop, James; Few, Lauren R.; Murphy, James G.; Wier, Lauren M.; Acker, John; Murphy, Cara; Stojek, Monika; Carrigan, Maureen; Chaloupka, Frank

    2012-01-01

    Aims Novel methods in behavioral economics permit the systematic assessment of the relationship between cigarette consumption and price. Toward informing tax policy, the goals of this study were to conduct a high-resolution analysis of cigarette demand in a large sample of adult smokers and to use the data to estimate the effects of tax increases in ten U.S. States. Design In-person descriptive survey assessment. Setting Academic departments at three universities. Participants Adult daily smokers (i.e., 5+ cigarettes/day; 18+ years old; ≥8th grade education); N = 1056. Measurements Estimated cigarette demand, demographics, expired carbon monoxide. Findings The cigarette demand curve exhibited highly variable levels of price sensitivity, especially in the form of ‘left-digit effects’ (i.e., very high price sensitivity as pack prices transitioned from one whole number to the next; e.g., $5.80-$6/pack). A $1 tax increase in the ten states was projected to reduce the economic burden of smoking by an average of $531M (range: $93.6M-$976.5M) and increase gross tax revenue by an average of 162% (range: 114%- 247%). Conclusions Tobacco price sensitivity is nonlinear across the demand curve and in particular for pack-level left-digit price transitions. Tax increases in U.S. states with similar price and tax rates to the sample are projected to result in substantial decreases in smoking-related costs and substantial increases in tax revenues. PMID:22845784

  18. High-resolution behavioral economic analysis of cigarette demand to inform tax policy.

    PubMed

    MacKillop, James; Few, Lauren R; Murphy, James G; Wier, Lauren M; Acker, John; Murphy, Cara; Stojek, Monika; Carrigan, Maureen; Chaloupka, Frank

    2012-12-01

    Novel methods in behavioral economics permit the systematic assessment of the relationship between cigarette consumption and price. Towards informing tax policy, the goals of this study were to conduct a high-resolution analysis of cigarette demand in a large sample of adult smokers and to use the data to estimate the effects of tax increases in 10 US States. In-person descriptive survey assessment. Academic departments at three universities. Adult daily smokers (i.e. more than five cigarettes/day; 18+ years old; ≥8th grade education); n = 1056. Estimated cigarette demand, demographics, expired carbon monoxide. The cigarette demand curve exhibited highly variable levels of price sensitivity, especially in the form of 'left-digit effects' (i.e. very high price sensitivity as pack prices transitioned from one whole number to the next; e.g. $5.80-6/pack). A $1 tax increase in the 10 states was projected to reduce the economic burden of smoking by an average of $530.6 million (range: $93.6-976.5 million) and increase gross tax revenue by an average of 162% (range: 114-247%). Tobacco price sensitivity is non-linear across the demand curve and in particular for pack-level left-digit price transitions. Tax increases in US states with similar price and tax rates to the sample are projected to result in substantial decreases in smoking-related costs and substantial increases in tax revenues. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

  19. Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase.

    PubMed

    Ayers, John W; Ribisl, Kurt; Brownstein, John S

    2011-03-16

    Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or

  20. Constructing a Model of Lottery Tax Incidence Measurement: Revisiting the Illinois Lottery Tax for Education

    ERIC Educational Resources Information Center

    Daberkow, Kevin S.; Lin, Wei

    2012-01-01

    Nearly half a century of lottery scholarship has measured lottery tax incidence predominantly through either the Suits Index or regression analysis. The present study builds on historic lottery tax burden measurement to present a comprehensive set of tools to determine the tax incidence of individual games in addition to determining which lottery…