7 CFR 792.19 - Referral of delinquent debts to IRS for tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Referral of delinquent debts to IRS for tax refund... POLICIES AND PROCEDURES § 792.19 Referral of delinquent debts to IRS for tax refund offset. FSA may refer legally enforceable delinquent debts to IRS to be offset against tax refunds due to debtors under 26 U.S.C...

7 CFR 1403.18 - Referral of delinquent debts to IRS or tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Referral of delinquent debts to IRS or tax refund... POLICIES AND PROCEDURES § 1403.18 Referral of delinquent debts to IRS or tax refund offset. CCC may refer legally enforceable delinquent debts to IRS to be offset against tax refunds due to debtors under 26 U.S.C...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

36 CFR 1011.10 - How will the Presidio Trust use administrative offset (offset of non-tax federal payments) to...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false How will the Presidio Trust....10 Parks, Forests, and Public Property PRESIDIO TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.10 How will the Presidio Trust use administrative offset (offset of non-tax federal...

45 CFR 1150.30 - Which debts can the Endowment refer to the Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-10-01

... ENDOWMENT FOR THE ARTS COLLECTION OF CLAIMS Tax Refund Offset § 1150.30 Which debts can the Endowment refer... enforceable debt referable to the Treasury for tax refund offset is a debt that is owed to the Endowment and... the Treasury regulations relating to the eligibility of a debt for tax return offset (31 CFR 285.2...

36 CFR 1201.40 - Which debts can NARA refer to the Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-07-01

... Refund Offset § 1201.40 Which debts can NARA refer to the Treasury for collection by offsetting tax... reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal agency. (b) For purposes of this section, a past-due, legally enforceable debt referrable to the Treasury for tax...

36 CFR 1011.11 - How will the Presidio Trust use tax refund offset to collect a debt?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false How will the Presidio Trust... PRESIDIO TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.11 How will the Presidio Trust use tax refund offset to collect a debt? (a) Tax refund offset. In most cases, the FMS uses the...

20 CFR 408.945 - When will we suspend tax refund offset?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we suspend tax refund offset? 408.945 Section 408.945 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN..., you notify us that you are exercising a right described in § 408.942(a) of this subpart and submit...

45 CFR 2506.40 - Which debts can the Corporation refer to Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-10-01

... to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Tax... Treasury to reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal... for tax refund offset is a debt that is owed to the Corporation and: (1) Is at least $25.00; (2...

The New Tax Credits: How Much Will They Offset Higher Student Fees in California? Report 09-22

ERIC Educational Resources Information Center

Jones, Jessika

2009-01-01

The American Recovery and Reinvestment Act (ARRA) significantly increases federal tax credits for people who pay for college education. For many families, these tax credits will offset most of the recent fee increases at University of California (UC), California State University (CSU), and the community colleges. Some students will likely be…

31 CFR 285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt.

Code of Federal Regulations, 2010 CFR

2010-07-01

... collect past-due, legally enforceable nontax debt. 285.2 Section 285.2 Money and Finance: Treasury... Official Offset § 285.2 Offset of tax refund payments to collect past-due, legally enforceable nontax debt...) General rule. (1) A Federal agency (as defined in 26 U.S.C. 6402(g)) that is owed by a person a past-due...

76 FR 5070 - Offset of Tax Refund Payments To Collect Delinquent State Unemployment Compensation Debts

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-28

... Payments To Collect Delinquent State Unemployment Compensation Debts AGENCY: Financial Management Service... (referred to as ``tax refund offset'') to collect delinquent State unemployment compensation debts. The Department of the Treasury (Treasury) will incorporate the procedures necessary to collect State unemployment...

31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Offset of tax refund payments to collect past-due support. 285.3 Section 285.3 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE DEBT...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

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.

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation. ...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation. ...

48 CFR 2132.607 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a Government...

48 CFR 2132.607 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a Government...

47 CFR 32.4070 - Income taxes-accrued.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

24 CFR 17.158 - Application of offset funds: Multiple debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Multiple debts. 17.158 Section 17.158 Housing and Urban Development Office of the Secretary, Department of... Government Irs Tax Refund and Federal Payment Offset Provisions and Administrative Wage Garnishment § 17.158 Application of offset funds: Multiple debts. The Secretary will use the procedures set out in § 17.157 for the...

47 CFR 32.4341 - Net deferred tax liability adjustments.

Code of Federal Regulations, 2010 CFR

2010-10-01

... in Accounts 4100 and 4340 for: (1) Tax effects of temporary differences accounted for under the flow... rates (Federal, state and local). As tax rates increase or decrease, the offsetting debit or credit will...

31 CFR 5.10 - How will Treasury entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2010 CFR

2010-07-01

... Offset Program. (1) In most cases, the Financial Management Service uses the Treasury Offset Program to... transferred to the Financial Management Service under § 5.9 of this part, Treasury entities will refer any... Management Service, in writing, that the debt is valid, delinquent, legally enforceable, and that there are...

25 CFR 513.20 - What debts can the Commission refer to Treasury for collection by administrative and tax refund...

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEBT COLLECTION Administrative and Tax Refund Offset § 513.20 What debts can the Commission refer to Treasury for collection by administrative and tax... person to the Treasury for administrative and tax refund offset if the debt: (1) Has been delinquent for...

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

ERIC Educational Resources Information Center

Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

2010-01-01

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

10 CFR 1015.203 - Collection by administrative offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... to satisfy, in part or in full, a past due, legally enforceable delinquent debt. The notice shall..., DOE must certify, in a form acceptable to Treasury, that: (i) The debt(s) is (are) past due and... centralized administrative offset is not available or appropriate, past due, legally enforceable non-tax...

22 CFR 224.44 - Right to administrative offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Right to administrative offset. 224.44 Section 224.44 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT IMPLEMENTATION OF THE PROGRAM FRAUD... against a refund of an overpayment of Federal taxes, then or later owning by the United States to the...

Beyond the Reagan tax proposal: hospital capital management strategies.

PubMed

Harris, J P

1985-11-01

If Reagan's tax proposal is implemented, low-cost tax-exempt revenue bonds, advance refunding, and the investment tax credit would be eliminated. Such possibilities could cause a serious blow to the hospital industry--the cost of capital could rise significantly, the hospital's ability to manage debt could decrease, and joint ventures could become less attractive. However, in light of the known elements in Reagan's proposal, certain financing strategies can be adopted immediately that will help offset these possibilities and help ensure long-term survival.

24 CFR 17.159 - Application of offset funds: Federal payment is insufficient to cover amount of debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Federal payment is insufficient to cover amount of debt. 17.159 Section 17.159 Housing and Urban... Procedures for the Collection of Claims by the Government Irs Tax Refund and Federal Payment Offset... insufficient to cover amount of debt. If an offset of a Federal payment is insufficient to satisfy a debt, the...

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

Code of Federal Regulations, 2010 CFR

2010-07-01

.... For purposes of this section: Debt as used in this section means past-due, legally enforceable State... Treasury. Past-due, legally enforceable State income tax obligation means a debt which resulted from: (1) A... and which has not been delinquent for more than 10 years. State means the several States of the United...

Employment Impact of Sugar-Sweetened Beverage Taxes

PubMed Central

Powell, Lisa M.; Wada, Roy; Persky, Joseph J.; Chaloupka, Frank J.

2014-01-01

Objectives. We assessed the impact of sugar-sweetened beverage (SSB) taxes on net employment. Methods. We used a macroeconomic simulation model to assess the employment impact of a 20% SSB tax accounting for changes in SSB demand, substitution to non-SSBs, income effects, and government expenditures of tax revenues for Illinois and California in 2012. Results. We found increased employment of 4406 jobs in Illinois and 6654 jobs in California, representing a respective 0.06% and 0.03% change in employment. Declines in employment within the beverage industry occurred but were offset by new employment in nonbeverage industry and government sectors. Conclusions. SSB taxes do not have a negative impact on state-level employment, and industry claims of regional job losses are overstated and may mislead lawmakers and constituents. PMID:24524492

The Little Engine That Hasn't: The Poor Performance of Employer Tax Credits for Child Care.

ERIC Educational Resources Information Center

FitzPatrick, Christina Smith; Campbell, Nancy Duff

An increasingly popular approach to addressing child care needs of Americas families is to give state tax credits to employers that provide child care assistance to their employees, thereby permitting the employer to offset part of its child care expenditures against its state tax liability. Currently, 28 states have such tax credits, and a…

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

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.

Modify Federal Tax Code to Create Incentives for Individuals to Obtain Coverage

PubMed Central

McGlynn, Elizabeth A.

2011-01-01

Abstract This article explores how a refundable tax credit to offset the cost of health insurance premiums would affect health system performance along nine dimensions. A refundable tax credit would produce a slight gain in health as measured by life expectancy; 2.3 to 10 million people would become newly insured under this policy change. It is uncertain how the policy would affect waste or patient experience. Refundable tax credits would have no discernable effect on total health care spending, overall consumer financial risk, reliability of care, or health system capacity. Implementing refundable tax credits would be relatively easy. PMID:28083204

Modify Federal Tax Code to Create Incentives for Individuals to Obtain Coverage.

PubMed

McGlynn, Elizabeth A

2011-01-01

This article explores how a refundable tax credit to offset the cost of health insurance premiums would affect health system performance along nine dimensions. A refundable tax credit would produce a slight gain in health as measured by life expectancy; 2.3 to 10 million people would become newly insured under this policy change. It is uncertain how the policy would affect waste or patient experience. Refundable tax credits would have no discernable effect on total health care spending, overall consumer financial risk, reliability of care, or health system capacity. Implementing refundable tax credits would be relatively easy.

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

ERIC Educational Resources Information Center

Saunders, Katherine; Lower-Basch, Elizabeth

2015-01-01

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

45 CFR 608.4 - Reductions of tax refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... tax refunds of persons owing past due legally enforceable debts to NSF. (b) For purposes of this section, a past-due legally enforceable debt referable to the IRS is a debt which is owed to the United... has not been delinquent for more than ten years at the time the offset is made; (2) Cannot be...

Policy Development for Biodiversity Offsets: A Review of Offset Frameworks

NASA Astrophysics Data System (ADS)

McKenney, Bruce A.; Kiesecker, Joseph M.

2010-01-01

Biodiversity offsets seek to compensate for residual environmental impacts of planned developments after appropriate steps have been taken to avoid, minimize or restore impacts on site. Offsets are emerging as an increasingly employed mechanism for achieving net environmental benefits, with offset policies being advanced in a wide range of countries (i.e., United States, Australia, Brazil, Colombia, and South Africa). To support policy development for biodiversity offsets, we review a set of major offset policy frameworks—US wetlands mitigation, US conservation banking, EU Natura 2000, Australian offset policies in New South Wales, Victoria, and Western Australia, and Brazilian industrial and forest offsets. We compare how the frameworks define offset policy goals, approach the mitigation process, and address six key issues for implementing offsets: (1) equivalence of project impacts with offset gains; (2) location of the offset relative to the impact site; (3) “additionality” (a new contribution to conservation) and acceptable types of offsets; (4) timing of project impacts versus offset benefits; (5) offset duration and compliance; and (6) “currency” and mitigation replacement ratios. We find substantial policy commonalities that may serve as a sound basis for future development of biodiversity offsets policy. We also identify issues requiring further policy guidance, including how best to: (1) ensure conformance with the mitigation hierarchy; (2) identify the most environmentally preferable offsets within a landscape context; and (3) determine appropriate mitigation replacement ratios.

Policy development for biodiversity offsets: a review of offset frameworks.

PubMed

McKenney, Bruce A; Kiesecker, Joseph M

2010-01-01

Biodiversity offsets seek to compensate for residual environmental impacts of planned developments after appropriate steps have been taken to avoid, minimize or restore impacts on site. Offsets are emerging as an increasingly employed mechanism for achieving net environmental benefits, with offset policies being advanced in a wide range of countries (i.e., United States, Australia, Brazil, Colombia, and South Africa). To support policy development for biodiversity offsets, we review a set of major offset policy frameworks-US wetlands mitigation, US conservation banking, EU Natura 2000, Australian offset policies in New South Wales, Victoria, and Western Australia, and Brazilian industrial and forest offsets. We compare how the frameworks define offset policy goals, approach the mitigation process, and address six key issues for implementing offsets: (1) equivalence of project impacts with offset gains; (2) location of the offset relative to the impact site; (3) "additionality" (a new contribution to conservation) and acceptable types of offsets; (4) timing of project impacts versus offset benefits; (5) offset duration and compliance; and (6) "currency" and mitigation replacement ratios. We find substantial policy commonalities that may serve as a sound basis for future development of biodiversity offsets policy. We also identify issues requiring further policy guidance, including how best to: (1) ensure conformance with the mitigation hierarchy; (2) identify the most environmentally preferable offsets within a landscape context; and (3) determine appropriate mitigation replacement ratios.

Tax reform and energy in the Philippines economy: A general equilibrium computation

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

Boyd, R.G.; Doroodian, K.; Udomvaech, P.

1994-12-31

This paper examines how energy tax cuts, offset with income tax increases, affect production, consumption, and total welfare in the Philippines economy. Our results show that energy tax cuts expand the energy and nonmetal mining sectors, but decrease output in the manufacturing, agricultural, and metal mining sectors. Consumption of all goods and services combined increases as the amount of energy tax reduction increases. Our welfare results, however, are mixed. While the welfare of the mid- and high-income levels increases, that of the lowest income level decreases. These results are robust with respect to changes in the elasticity of substitution inmore » energy production as well as the elasticity of substitution in consumer demand. From the standpoint of economic efficiency, a policy such as this would enhance growth and aggregate income. From an equity standpoint, however, this policy is highly regressive in spite of the fact that the richest households pay proportionately more to finance the energy tax reduction. 18 refs., 10 tabs.« less

Opening the Schoolhouse Doors: Tax Credits and Educational Access in Alabama

ERIC Educational Resources Information Center

Carpenter, Dick M., II.; Erickson, Angela C.

2014-01-01

In 2013, Alabama adopted the Alabama Accountability Act, an education reform measure that includes two new school choice programs that extend a lifeline to Alabama students trapped in failing public schools. One program offers a tax credit to help offset the cost of tuition for families who move their children from public schools designated as…

Recovery Act: Billions of Dollars in Education Credits Appear to Be Erroneous. Treasury Inspector General for Tax Administration. Reference Number: 2011-41-083

ERIC Educational Resources Information Center

US Department of the Treasury, 2011

2011-01-01

Education credits are available to help offset the costs of higher education for taxpayers, their spouses, and dependents who qualify as eligible students. The American Recovery and Reinvestment Act of 2009 (Recovery Act) amended the Hope Scholarship Tax Credit (Hope Credit) to provide for a refundable tax credit known as the American Opportunity…

The impact of rotavirus vaccination on discounted net tax revenue in Egypt: a government perspective analysis.

PubMed

Connolly, Mark P; Topachevskyi, Oleksandr; Standaert, Baudouin; Ortega, Omayra; Postma, Maarten

2012-08-01

We evaluated national rotavirus (RV) immunization programme costs to estimate how resulting changes in morbidity and mortality will influence government fiscal accounts over time. The assumption was that increased childhood survival in vaccinated cohorts leads to increased numbers of children consuming government resource, and an increased number of future tax payers. Our objective was to evaluate the difference in lifetime discounted net tax revenue generated by RV vaccinated and unvaccinated cohorts from the Egyptian government perspective. The model framework adopts the Egyptian government perspective for RV immunization costs (year 2009 values) and all government transfers (e.g. education costs, health costs, pensions). To reflect the government tax revenue, we applied a fixed income tax burden to earnings over the lifetime of vaccinated and unvaccinated cohorts. At each year of the model, we derive net taxes (gross taxes less transfers) discounted to the immunization year to reflect the present value of RV vaccination investment costs. Projected incremental net present values of the vaccinated cohort versus the unvaccinated cohort are $US6.1 million, $US58.1 million and $US55.7 million at 25-, 50- and 72-year time horizons, respectively. The internal rate of return for the government based on RV vaccination at years 25, 50 and 72 was 10.8%, 15.1% and 14.9, respectively. Within the first 5 years of vaccination, 76% of vaccine acquisition costs were offset due to direct and indirect cost savings attributed to a reduction in RV-related disease burden. Investments in RV vaccination in a single year are entirely offset when the vaccinated cohort of newborns reach 22 years of age. The government perspective is useful for evaluating investments in RV vaccination because of ongoing government transfers and tax receipts attributed to changes in RV-attributed morbidity and mortality. The analysis described here illustrates that investing in RV offers tangible long

Metrics for Litho Photography, Offset Stripping, Offset Platemaking.

ERIC Educational Resources Information Center

Cooper, Gloria S., Ed.; Magisos, Joel H., Ed.

Designed to meet the job-related metric measurement needs of students interested in litho photography, offset stripping, and offset platemaking, this instructional package is one of six for the communication media occupations cluster, part of a set of 55 packages for metric instruction in different occupations. The package is intended for students…

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

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.

Great apes and biodiversity offset projects in Africa: the case for national offset strategies.

PubMed

Kormos, Rebecca; Kormos, Cyril F; Humle, Tatyana; Lanjouw, Annette; Rainer, Helga; Victurine, Ray; Mittermeier, Russell A; Diallo, Mamadou S; Rylands, Anthony B; Williamson, Elizabeth A

2014-01-01

The development and private sectors are increasingly considering "biodiversity offsets" as a strategy to compensate for their negative impacts on biodiversity, including impacts on great apes and their habitats in Africa. In the absence of national offset policies in sub-Saharan Africa, offset design and implementation are guided by company internal standards, lending bank standards or international best practice principles. We examine four projects in Africa that are seeking to compensate for their negative impacts on great ape populations. Our assessment of these projects reveals that not all apply or implement best practices, and that there is little standardization in the methods used to measure losses and gains in species numbers. Even if they were to follow currently accepted best-practice principles, we find that these actions may still fail to contribute to conservation objectives over the long term. We advocate for an alternative approach in which biodiversity offset and compensation projects are designed and implemented as part of a National Offset Strategy that (1) takes into account the cumulative impacts of development in individual countries, (2) identifies priority offset sites, (3) promotes aggregated offsets, and (4) integrates biodiversity offset and compensation projects with national biodiversity conservation objectives. We also propose supplementary principles necessary for biodiversity offsets to contribute to great ape conservation in Africa. Caution should still be exercised, however, with regard to offsets until further field-based evidence of their effectiveness is available.

Changes in the demand for private medical insurance following a shift in tax incentives.

PubMed

Rodríguez, Marisol; Stoyanova, Alexandrina

2008-02-01

The 1998 Spanish reform of the Personal Income Tax eliminated the 15% deduction for private medical expenditures including payments on private health insurance (PHI) policies. To avoid an undesired increase in the demand for publicly funded health care, tax incentives to buy PHI were not completely removed but basically shifted from individual to group employer-paid policies. In a unique fiscal experiment, at the same time that the tax relief for individually purchased policies was abolished, the government provided for tax allowances on policies taken out through employment. Using a bivariate probit model on data from National Health Surveys, we estimate the impact of said reform on the demand for PHI and the changes occurred within it. Our findings indicate that the total probability of buying PHI was not significantly affected by the reform. Indeed, the fall in the demand for individual policies (by 10% between 1997 and 2001) was offset by an increase in the demand for group employer-paid ones. We also briefly discuss the welfare effects on the state budget, the industry and society at large.

Temperature offset control system

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

Fried, M.

1987-07-28

This patent describes a temperature offset control system for controlling the operation of both heating and air conditioning systems simultaneously contained within the same premises each of which is set by local thermostats to operate at an appropriate temperature, the offset control system comprising: a central control station having means for presetting an offset temperature range, means for sensing the temperature at a central location, means for comparing the sensed temperature with the offset temperature range, means responsive to the comparison for producing a control signal indicative of whether the sensed temperature is within the offset temperature range or beyondmore » the offset temperature range, and means for transmitting the control signal onto the standard energy lines servicing the premises; and a receiving station respectively associated with each heating and air conditioning system, the receiving stations each comprising means for receiving the same transmitted control signal from the energy lines, and switch means for controlling the energization of the respective system in response to the received control signal. The heating systems and associated local thermostat are disabled by the control signal when the control signal originates from a sensed temperature above the lower end of the offset temperature range. The air conditioning systems and associated thermostats are disabled by the same control signal when the control signal originates from a sensed temperature below the upper end of the offset temperature range.« less

Self-reported price of cigarettes, consumption and compensatory behaviours in a cohort of Mexican smokers before and after a cigarette tax increase.

PubMed

Saenz-de-Miera, Belen; Thrasher, James F; Chaloupka, Frank J; Waters, Hugh R; Hernandez-Avila, Mauricio; Fong, Geoffrey T

2010-12-01

To assess the impact of a 2007 cigarette tax increase from 110% to 140% of the price to the retailer on cigarette price and consumption among Mexican smokers, including efforts to offset price increases. Data were analysed from the 2006 and 2007 administrations of the International Tobacco Control (ITC) Policy Evaluation Survey in Mexico, which is a population-based cohort of adult smokers. Self-reported price of last cigarette purchase, place of last purchase, preferred brand, daily consumption and quit behaviour were assessed at baseline and follow-up. Self-reported cigarette prices increased by 12.7% after the tax increase, with prices for international brands increasing more than for national brands (13.5% vs 8.7%, respectively). Although the tax increases were not fully passed onto consumers particularly on national brands, no evidence was found for smokers changing behaviour to offset price increases. Consistent declines in consumption across groups defined by sociodemographic and smoking-related psychosocial variables suggest a relatively uniform impact of the tax increase across subpopulations. However, decreased consumption appeared limited to people who smoked relatively more cigarettes a day (>5 cigarettes/day). Average daily consumption among lighter smokers did not significantly decline. A total of 13% (n=98) of the sample reported being quit for a month or more at follow-up. In multivariate models, lighter smokers were more likely than heavier smokers to be quit. Results suggest that the 2007 tax increase was passed on to consumers, whose consumption generally declined. Since no other tobacco control policies or programmes were implemented during the period analysed, the tax increase appears likely to have decreased consumption.

Self-reported price of cigarettes, consumption and compensatory behaviours in a cohort of Mexican smokers before and after a cigarette tax increase

PubMed Central

Saenz-de-Miera, Belen; Chaloupka, Frank J; Waters, Hugh R; Hernandez-Avila, Mauricio; Fong, Geoffrey T

2010-01-01

Objective To assess the impact of a 2007 cigarette tax increase from 110% to 140% of the price to the retailer on cigarette price and consumption among Mexican smokers, including efforts to offset price increases. Methods Data were analysed from the 2006 and 2007 administrations of the International Tobacco Control (ITC) Policy Evaluation Survey in Mexico, which is a population-based cohort of adult smokers. Self-reported price of last cigarette purchase, place of last purchase, preferred brand, daily consumption and quit behaviour were assessed at baseline and follow-up. Results Self-reported cigarette prices increased by 12.7% after the tax increase, with prices for international brands increasing more than for national brands (13.5% vs 8.7%, respectively). Although the tax increases were not fully passed onto consumers particularly on national brands, no evidence was found for smokers changing behaviour to offset price increases. Consistent declines in consumption across groups defined by sociodemographic and smoking-related psychosocial variables suggest a relatively uniform impact of the tax increase across subpopulations. However, decreased consumption appeared limited to people who smoked relatively more cigarettes a day (>5 cigarettes/day). Average daily consumption among lighter smokers did not significantly decline. A total of 13% (n=98) of the sample reported being quit for a month or more at follow-up. In multivariate models, lighter smokers were more likely than heavier smokers to be quit. Conclusions Results suggest that the 2007 tax increase was passed on to consumers, whose consumption generally declined. Since no other tobacco control policies or programmes were implemented during the period analysed, the tax increase appears likely to have decreased consumption. PMID:20870740

Great Apes and Biodiversity Offset Projects in Africa: The Case for National Offset Strategies

PubMed Central

Kormos, Rebecca; Kormos, Cyril F.; Humle, Tatyana; Lanjouw, Annette; Rainer, Helga; Victurine, Ray; Mittermeier, Russell A.; Diallo, Mamadou S.; Rylands, Anthony B.; Williamson, Elizabeth A.

2014-01-01

The development and private sectors are increasingly considering “biodiversity offsets” as a strategy to compensate for their negative impacts on biodiversity, including impacts on great apes and their habitats in Africa. In the absence of national offset policies in sub-Saharan Africa, offset design and implementation are guided by company internal standards, lending bank standards or international best practice principles. We examine four projects in Africa that are seeking to compensate for their negative impacts on great ape populations. Our assessment of these projects reveals that not all apply or implement best practices, and that there is little standardization in the methods used to measure losses and gains in species numbers. Even if they were to follow currently accepted best-practice principles, we find that these actions may still fail to contribute to conservation objectives over the long term. We advocate for an alternative approach in which biodiversity offset and compensation projects are designed and implemented as part of a National Offset Strategy that (1) takes into account the cumulative impacts of development in individual countries, (2) identifies priority offset sites, (3) promotes aggregated offsets, and (4) integrates biodiversity offset and compensation projects with national biodiversity conservation objectives. We also propose supplementary principles necessary for biodiversity offsets to contribute to great ape conservation in Africa. Caution should still be exercised, however, with regard to offsets until further field-based evidence of their effectiveness is available. PMID:25372894

Long-term economic benefits attributed to IVF-conceived children: a lifetime tax calculation.

PubMed

Connolly, Mark P; Pollard, Michael S; Hoorens, Stijn; Kaplan, Brian R; Oskowitz, Selwyn P; Silber, Sherman J

2008-09-01

To evaluate whether lifetime future net tax revenues from an in vitro fertilization (IVF)-conceived child are substantial enough to warrant public subsidy relative to the mean IVF treatment costs required to obtain 1 live birth. Mathematical generational accounting model. The model estimates direct financial interactions between the IVF-conceived child and the government during the child's projected lifetime. In the model, we accrue IVF costs required to conceive the child to the government, and then we estimate future net tax revenue to the federal and state governments from this individual, offset by direct financial transfers from the government (eg, child allowances, education, Medicare, and Social Security). We discount lifetime costs and gross tax payments at Treasury Department rates to establish the present value of investing in IVF. We applied US Congressional Budget Office projected changes in tax rates over the course of the model. An IVF-conceived child, average in every respect (eg, future earnings, healthcare consumption, and life expectancy), represents a net positive return to the government. Based on an average employed individual born in 2005, the projected net lifetime tax contribution is US $606,200. Taking into consideration IVF costs and all direct financial interactions, the net present value is US $155,870. Lifetime net taxes paid from a child relative to the child's initial IVF investment represent a 700% net return to the government in discounted US dollars from fully employed individuals. This suggests that removing barriers to IVF would have positive tax benefits for the government, notwithstanding its beneficial effect on overall economic growth.

An assessment of Japanese carbon tax reform using the E3MG econometric model.

PubMed

Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

2012-01-01

This paper analyses the potential economic and environmental effects of carbon taxation in Japan using the E3MG model, a global macroeconometric model constructed by the University of Cambridge and Cambridge Econometrics. The paper approaches the issues by considering first the impacts of the carbon tax in Japan introduced in 2012 and then the measures necessary to reduce Japan's emissions in line with its Copenhagen pledge of -25% compared to 1990 levels. The results from the model suggest that FY2012 Tax Reform has only a small impact on emission levels and no significant impact on GDP and employment. The potential costs of reducing emissions to meet the 25% reduction target for 2020 are quite modest, but noticeable. GDP falls by around 1.2% compared to the baseline and employment by 0.4% compared to the baseline. But this could be offset, with some potential economic benefits, if revenues are recycled efficiently. This paper considers two revenue recycling scenarios. The most positive outcome is if revenues are used both to reduce income tax rates and to increase investment in energy efficiency. This paper shows there could be double dividend effects, if Carbon Tax Reform is properly designed.

Maximizing federal Medicaid dollars: nursing home provider tax adoption, 2000-2004.

PubMed

Miller, Edward Alan; Wang, Lili

2009-12-01

Since Medicaid is jointly financed by the federal and state governments, state officials have sought to offset state expenditures by maximizing federal contributions. One such strategy is to adopt a provider tax, which enables states to collect revenues from providers; those revenues are then used to pay for services rendered to Medicaid recipients, thereby leveraging federal matching dollars without concomitant increases in state expenditures. The number of states adopting a nursing home tax increased from thirteen to thirty-one between 2000 and 2004. This study seeks to identify the factors that spurred the rapid increase in nursing home provider taxes following implementation of the Balanced Budget Act of 1997. Results indicate that states with more powerful nursing home lobbies, lower proportions of private pay nursing home residents, worse fiscal health, weaker fiscal capacity, broader Medicaid eligibility, and nursing home supply restrictions were more likely to adopt. This implies that state officials react rationally to prevailing fiscal and programmatic circumstances when formulating policy under Medicaid and that providers seek relief, in part, from the adverse fiscal consequences of federal policy changes by promoting policy change at the state level.

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...

The effects of carbon tax on the Oregon economy and state greenhouse gas emissions

NASA Astrophysics Data System (ADS)

Rice, A. L.; Butenhoff, C. L.; Renfro, J.; Liu, J.

2014-12-01

Of the numerous mechanisms to mitigate greenhouse gas emissions on statewide, regional or national scales in the United States, a tax on carbon is perhaps one of the simplest. By taxing emissions directly, the costs of carbon emissions are incorporated into decision-making processes of market actors including consumers, energy suppliers and policy makers. A carbon tax also internalizes the social costs of climate impacts. In structuring carbon tax revenues to reduce corporate and personal income taxes, the negative incentives created by distortionary income taxes can be reduced or offset entirely. In 2008, the first carbon tax in North America across economic sectors was implemented in British Columbia through such a revenue-neutral program. In this work, we investigate the economic and environmental effects of a carbon tax in the state of Oregon with the goal of informing the state legislature, stakeholders and the public. The study investigates 70 different economic sectors in the Oregon economy and six geographical regions of the state. The economic model is built upon the Carbon Tax Analysis Model (C-TAM) to provide price changes in fuel with data from: the Energy Information Agency National Energy Modeling System (EIA-NEMS) Pacific Region Module which provides Oregon-specific energy forecasts; and fuel price increases imposed at different carbon fees based on fuel-specific carbon content and current and projected regional-specific electricity fuel mixes. CTAM output is incorporated into the Regional Economic Model (REMI) which is used to dynamically forecast economic impacts by region and industry sector including: economic output, employment, wages, fiscal effects and equity. Based on changes in economic output and fuel demand, we further project changes in greenhouse gas emissions resulting from economic activity and calculate revenue generated through a carbon fee. Here, we present results of this modeling effort under different scenarios of carbon fee and

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…

Taxing sulfur dioxide emission allowances

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

Nelson, G.L.

1993-09-15

The acid rain control program authorized by Title IV of the Clean Air Act Amendments of 1990 (CAAA) was designed to reduce the adverse effects of acid rain by limiting emissions of sulfur dioxide (SO[sub 2]) into the atmosphere. The program is a complex scheme involving the issuance, consumption, holding, and trading of emission allowances for SO[sub 2]. Not surprisingly, electric utilities will face federal income tax issues in connection with the program. Under the emission allowance program, the U.S. Environmental Protection Agency (EPA) will issue emission allowance to owners or operators of certain utility power plants at no costmore » to the recipients. An emission allowance is an authorization to emit one ton of SO[sub 2] during or after the calendar year for which it is issued. If a utility power plant subject to the program emits SO[sub 2] in excess of its allowances, the owner or operator will be subject to a penalty of $2,000 a ton, and must offset the excess emissions with allowances in the subsequent year. Allowances may be bought and sold. Phase I of the program begins January 1, 1995, and will apply to 110 utility generating units. Phase II takes effect January 1, 2000, and will include most electric utility generating units. EPA will withhold a specified number of allowances for direct sale and auction. The resulting proceeds will be paid to the utilities from which the allowances were withheld. The Internal Revenue Service (IRS) has provided somewhat limited guidance on several tax issues raised by the program. Significant tax issues and the positions articulated by the IRS (if any) are discussed in this article.« less

7 CFR 400.129 - Salary offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Salary offset. 400.129 Section 400.129 Agriculture... Years § 400.129 Salary offset. (a) Debt collection by salary offset is feasible if: the cost to the Government of collection by salary offset does not exceed the amount of the debt; there are no legal...

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

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.

78 FR 5812 - Proposed Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-28

... Information Collection Activity; Comment Request Proposed Projects Title: Federal Tax Offset, Administrative Offset, and Passport Denial. OMB No.: 0970-0161. The Federal Tax Offset, Administrative Offset, and... payments, including federal tax refunds, of parents who have been ordered to pay child support and who are...

An Assessment of Japanese Carbon Tax Reform Using the E3MG Econometric Model

PubMed Central

Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

2012-01-01

This paper analyses the potential economic and environmental effects of carbon taxation in Japan using the E3MG model, a global macroeconometric model constructed by the University of Cambridge and Cambridge Econometrics. The paper approaches the issues by considering first the impacts of the carbon tax in Japan introduced in 2012 and then the measures necessary to reduce Japan's emissions in line with its Copenhagen pledge of −25% compared to 1990 levels. The results from the model suggest that FY2012 Tax Reform has only a small impact on emission levels and no significant impact on GDP and employment. The potential costs of reducing emissions to meet the 25% reduction target for 2020 are quite modest, but noticeable. GDP falls by around 1.2% compared to the baseline and employment by 0.4% compared to the baseline. But this could be offset, with some potential economic benefits, if revenues are recycled efficiently. This paper considers two revenue recycling scenarios. The most positive outcome is if revenues are used both to reduce income tax rates and to increase investment in energy efficiency. This paper shows there could be double dividend effects, if Carbon Tax Reform is properly designed. PMID:23365531

Interior micro-CT with an offset detector

PubMed Central

Sharma, Kriti Sen; Gong, Hao; Ghasemalizadeh, Omid; Yu, Hengyong; Wang, Ge; Cao, Guohua

2014-01-01

Purpose: The size of field-of-view (FOV) of a microcomputed tomography (CT) system can be increased by offsetting the detector. The increased FOV is beneficial in many applications. All prior investigations, however, have been focused to the case in which the increased FOV after offset-detector acquisition can cover the transaxial extent of an object fully. Here, the authors studied a new problem where the FOV of a micro-CT system, although increased after offset-detector acquisition, still covers an interior region-of-interest (ROI) within the object. Methods: An interior-ROI-oriented micro-CT scan with an offset detector poses a difficult reconstruction problem, which is caused by both detector offset and projection truncation. Using the projection completion techniques, the authors first extended three previous reconstruction methods from offset-detector micro-CT to offset-detector interior micro-CT. The authors then proposed a novel method which combines two of the extended methods using a frequency split technique. The authors tested the four methods with phantom simulations at 9.4%, 18.8%, 28.2%, and 37.6% detector offset. The authors also applied these methods to physical phantom datasets acquired at the same amounts of detector offset from a customized micro-CT system. Results: When the detector offset was small, all reconstruction methods showed good image quality. At large detector offset, the three extended methods gave either visible shading artifacts or high deviation of pixel value, while the authors’ proposed method demonstrated no visible artifacts and minimal deviation of pixel value in both the numerical simulations and physical experiments. Conclusions: For an interior micro-CT with an offset detector, the three extended reconstruction methods can perform well at a small detector offset but show strong artifacts at a large detector offset. When the detector offset is large, the authors’ proposed reconstruction method can outperform the three

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...

Low Offset AC Correlator.

DTIC Science & Technology

This patent describes a low offset AC correlator avoids DC offset and low frequency noise by frequency operating the correlation signal so that low...noise, low level AC amplification can be substituted for DC amplification. Subsequently, the high level AC signal is demodulated to a DC level. (Author)

5 CFR 179.307 - Administrative offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Administrative offset. 179.307 Section 179.307 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS CLAIMS COLLECTION STANDARDS Administrative Offset § 179.307 Administrative offset. (a) If the debtor does not...

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.

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

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...

28 CFR 11.8 - Salary offset.

Code of Federal Regulations, 2014 CFR

2014-07-01

... office of the salary offset coordination official within 15 days after the employee's receipt of the... offset coordination officer will notify the employee of the location and time when the employee may... records, due to geographical or other constraints, the salary offset coordination officer shall arrange to...

28 CFR 11.8 - Salary offset.

Code of Federal Regulations, 2012 CFR

2012-07-01

... office of the salary offset coordination official within 15 days after the employee's receipt of the... offset coordination officer will notify the employee of the location and time when the employee may... records, due to geographical or other constraints, the salary offset coordination officer shall arrange to...

28 CFR 11.8 - Salary offset.

Code of Federal Regulations, 2013 CFR

2013-07-01

... office of the salary offset coordination official within 15 days after the employee's receipt of the... offset coordination officer will notify the employee of the location and time when the employee may... records, due to geographical or other constraints, the salary offset coordination officer shall arrange to...

28 CFR 11.8 - Salary offset.

Code of Federal Regulations, 2011 CFR

2011-07-01

... office of the salary offset coordination official within 15 days after the employee's receipt of the... offset coordination officer will notify the employee of the location and time when the employee may... records, due to geographical or other constraints, the salary offset coordination officer shall arrange to...

45 CFR 1177.8 - Administrative offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES CLAIMS COLLECTION § 1177.8 Administrative offset. (a) The... administrative offset, the National Endowment for the Humanities will send the debtor written notice of the... interest. (d) The National Endowment for the Humanities may effect an administrative offset against a...

45 CFR 1177.8 - Administrative offset.

Code of Federal Regulations, 2011 CFR

2011-10-01

... HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES CLAIMS COLLECTION § 1177.8 Administrative offset. (a) The... administrative offset, the National Endowment for the Humanities will send the debtor written notice of the... interest. (d) The National Endowment for the Humanities may effect an administrative offset against a...

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...

75 FR 68203 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-05

... collection of non-tax debts owed to PBGC. PBGC is adding salary offset and administrative wage garnishment to... applicable to the collection of non-tax debt owed to the Government. Background In 1994, PBGC adopted a... tax refund offset, as required for participation in the Federal tax refund offset program authorized...

19 CFR 201.204 - Salary offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 3 2010-04-01 2010-04-01 false Salary offset. 201.204 Section 201.204 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.204 Salary offset. (a) Notice requirements before offset where the Commission is the creditor...

19 CFR 201.204 - Salary offset.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 19 Customs Duties 3 2013-04-01 2013-04-01 false Salary offset. 201.204 Section 201.204 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.204 Salary offset. (a) Notice requirements before offset where the Commission is the creditor...

19 CFR 201.204 - Salary offset.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 19 Customs Duties 3 2011-04-01 2011-04-01 false Salary offset. 201.204 Section 201.204 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.204 Salary offset. (a) Notice requirements before offset where the Commission is the creditor...

19 CFR 201.204 - Salary offset.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 19 Customs Duties 3 2012-04-01 2012-04-01 false Salary offset. 201.204 Section 201.204 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.204 Salary offset. (a) Notice requirements before offset where the Commission is the creditor...

41 CFR 105-56.018 - Salary offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Salary offset. 105-56... Administration 56-SALARY OFFSET FOR INDEBTEDNESS OF FEDERAL EMPLOYEES TO THE UNITED STATES Centralized Salary Offset (CSO) Procedures-GSA as Creditor Agency § 105-56.018 Salary offset. When a match occurs and all...

41 CFR 105-56.028 - Salary offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Salary offset. 105-56... Administration 56-SALARY OFFSET FOR INDEBTEDNESS OF FEDERAL EMPLOYEES TO THE UNITED STATES Centralized Salary Offset (CSO) Procedures-GSA as Paying Agency § 105-56.028 Salary offset. When a match occurs and all...

Phonation offset in tracheoesophageal speech.

PubMed

Searl, Jeff; Ousley, Teri

2004-01-01

Tracheoesophageal (TE) speakers often have difficulty producing the voiced-voiceless distinction. Phonation offset (POff) as a TE speaker transitions from a vowel to a stop consonant may be altered, possibly contributing to listener misperceptions. The purposes of this study were to: (1) compare the duration of POff in TE versus laryngeal speakers, and (2) compare POff between TE productions that were accurately versus inaccurately perceived. Phonation offset and offset duration as a proportion of the stop gap (%POff) were greater for the TE versus the laryngeal samples. There was no difference in POff or %POff when comparing accurately to inaccurately perceived TE samples. Tracheoesophageal speakers may have less ability to halt neoglottal vibration compared to laryngeal speakers' ability to stop glottal vibration. Comparable POff for accurately and inaccurately perceived TE samples suggests that POff may not be a particularly salient acoustic feature to the voicing distinction, at least for stop consonants. (1) As a result of this activity, participants will be able to describe what phonation offset is relative to the voicing distinction. (2) As a result of this activity, participants will be able to describe phonation offset in tracheoesophageal speakers relative to laryngeal speakers. (3) As a result of this activity, participants will be able to describe whether phonation offset in tracheoesophageal speech has perceptual saliency for listeners.

12 CFR 608.821 - Collection by offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Collection by offset. 608.821 Section 608.821 Banks and Banking FARM CREDIT ADMINISTRATION ADMINISTRATIVE PROVISIONS COLLECTION OF CLAIMS OWED THE UNITED STATES Administrative Offset § 608.821 Collection by offset. (a) Collection of a debt by administrative [or salary] offset shall be...

12 CFR 1408.21 - Collection by offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Collection by offset. 1408.21 Section 1408.21 Banks and Banking FARM CREDIT SYSTEM INSURANCE CORPORATION COLLECTION OF CLAIMS OWED THE UNITED STATES Administrative Offset § 1408.21 Collection by offset. (a) Collection of a debt by administrative [or salary] offset shall be accomplished in...

34 CFR 31.11 - Offset process.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Offset process. 31.11 Section 31.11 Education Office of the Secretary, Department of Education SALARY OFFSET FOR FEDERAL EMPLOYEES WHO ARE INDEBTED TO THE UNITED STATES UNDER PROGRAMS ADMINISTERED BY THE SECRETARY OF EDUCATION § 31.11 Offset process. (a) The...

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…

Attention-dependent sound offset-related brain potentials.

PubMed

Horváth, János

2016-05-01

When performing sensory tasks, knowing the potentially occurring goal-relevant and irrelevant stimulus events allows the establishment of selective attention sets, which result in enhanced sensory processing of goal-relevant events. In the auditory modality, such enhancements are reflected in the increased amplitude of the N1 ERP elicited by the onsets of task-relevant sounds. It has been recently suggested that ERPs to task-relevant sound offsets are similarly enhanced in a tone-focused state in comparison to a distracted one. The goal of the present study was to explore the influence of attention on ERPs elicited by sound offsets. ERPs elicited by tones in a duration-discrimination task were compared to ERPs elicited by the same tones in not-tone-focused attentional setting. Tone offsets elicited a consistent, attention-dependent biphasic (positive-negative--P1-N1) ERP waveform for tone durations ranging from 150 to 450 ms. The evidence, however, did not support the notion that the offset-related ERPs reflected an offset-specific attention set: The offset-related ERPs elicited in a duration-discrimination condition (in which offsets were task relevant) did not significantly differ from those elicited in a pitch-discrimination condition (in which the offsets were task irrelevant). Although an N2 reflecting the processing of offsets in task-related terms contributed to the observed waveform, this contribution was separable from the offset-related P1 and N1. The results demonstrate that when tones are attended, offset-related ERPs may substantially overlap endogenous ERP activity in the postoffset interval irrespective of tone duration, and attention differences may cause ERP differences in such postoffset intervals. © 2016 Society for Psychophysiological Research.

Trade Offsets in Foreign Military Sales

DTIC Science & Technology

1984-04-13

subcontrac- tor production, overseas investment, technology transfer, and countertrade . (See app. II for a definition of each element of offsets.) B...incorporate offsets--defined as coproduction, licensed production, countertrade , subcontracting, and technology transfer--mandated by foreiqn qovernments as a...APPENDIX II COUNTERTRADE Purchase of qoods and services from the buyer country as a condition of the offset agreement, excluding purchases under

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...

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.

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...

5 CFR 837.701 - Offset from supplemental annuity.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Offset from supplemental annuity. 837.701... REGULATIONS (CONTINUED) REEMPLOYMENT OF ANNUITANTS CSRS Offset § 837.701 Offset from supplemental annuity. (a) OPM will reduce the supplemental annuity of an individual who has performed CSRS-Offset service, if...

5 CFR 1639.27 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Procedures for salary offset. 1639.27... Salary Offset § 1639.27 Procedures for salary offset. (a) The Board will coordinate salary deductions... pay and will implement the salary offset. (c) Deductions will begin within three official pay periods...

45 CFR 607.4 - Notice requirements before offset.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 45 Public Welfare 3 2014-10-01 2014-10-01 false Notice requirements before offset. 607.4 Section 607.4 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.4 Notice requirements before offset. (a) Salary offset shall not be made against an...

45 CFR 607.4 - Notice requirements before offset.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 45 Public Welfare 3 2012-10-01 2012-10-01 false Notice requirements before offset. 607.4 Section 607.4 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.4 Notice requirements before offset. (a) Salary offset shall not be made against an...

45 CFR 607.4 - Notice requirements before offset.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 45 Public Welfare 3 2013-10-01 2013-10-01 false Notice requirements before offset. 607.4 Section 607.4 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.4 Notice requirements before offset. (a) Salary offset shall not be made against an...

22 CFR 309.17 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Procedures for salary offset. 309.17 Section 309.17 Foreign Relations PEACE CORPS DEBT COLLECTION Salary Offset § 309.17 Procedures for salary offset. Unless otherwise provided by statute or contract, the following procedures apply to salary offset: (a...

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...

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...

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...

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...

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...

5 CFR 179.211 - Notice of salary offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Notice of salary offset. 179.211 Section... COLLECTION STANDARDS Salary Offset § 179.211 Notice of salary offset. (a) Upon receipt of proper... certification as the debtor, a written notice of salary offset. Such notice shall, at a minimum: (1) State that...

45 CFR 607.4 - Notice requirements before offset.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 false Notice requirements before offset. 607.4 Section 607.4 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.4 Notice requirements before offset. (a) Salary offset shall not be made against an employee's pay unless the employee is provided...

45 CFR 607.4 - Notice requirements before offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Notice requirements before offset. 607.4 Section 607.4 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.4 Notice requirements before offset. (a) Salary offset shall not be made against an employee's pay unless the employee is provided...

12 CFR 608.839 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Procedures for salary offset. 608.839 Section... OWED THE UNITED STATES Offset Against Salary § 608.839 Procedures for salary offset. (a) The Chairman... Intent to Collect by Salary Offset. (c)(1) If the amount of the debt is equal to or is less than 15...

12 CFR 1408.39 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Procedures for salary offset. 1408.39 Section... STATES Offset Against Salary § 1408.39 Procedures for salary offset. (a) The Chairman, or designee of the... periods following the date of mailing or delivery of the Notice of Intent to Collect by Salary Offset. (c...

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.

13 CFR 120.1722 - SBA's offset rights.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false SBA's offset rights. 120.1722... of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1722 SBA's offset rights. SBA shall have the right to offset any amount owed by Lender to SBA, including, without...

34 CFR 32.3 - Pre-offset notice.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Pre-offset notice. 32.3 Section 32.3 Education Office of the Secretary, Department of Education SALARY OFFSET TO RECOVER OVERPAYMENTS OF PAY OR ALLOWANCES FROM DEPARTMENT OF EDUCATION EMPLOYEES § 32.3 Pre-offset notice. At least 30 days before initiating a...

78 FR 20648 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-05

... OMB Review; Comment Request Title: Federal Tax Offset, Administrative Offset, and Passport Denial. OMB No.: 0970-0161. Description: The Federal Tax Offset, Administrative Offset, and Passport Denial.... The Passport Denial program reports noncustodial parents who owe child support above a threshold to...

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…

Utilization of curve offsets in additive manufacturing

NASA Astrophysics Data System (ADS)

Haseltalab, Vahid; Yaman, Ulas; Dolen, Melik

2018-05-01

Curve offsets are utilized in different fields of engineering and science. Additive manufacturing, which lately becomes an explicit requirement in manufacturing industry, utilizes curve offsets widely. One of the necessities of offsetting is for scaling which is required if there is shrinkage after the fabrication or if the surface quality of the resulting part is unacceptable. Therefore, some post-processing is indispensable. But the major application of curve offsets in additive manufacturing processes is for generating head trajectories. In a point-wise AM process, a correct tool-path in each layer can reduce lots of costs and increase the surface quality of the fabricated parts. In this study, different curve offset generation algorithms are analyzed to show their capabilities and disadvantages through some test cases and improvements on their drawbacks are suggested.

10 CFR 1015.215 - Federal salary offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Federal salary offset. 1015.215 Section 1015.215 Energy... Administrative Collection of Claims § 1015.215 Federal salary offset. (a) DOE may authorize Treasury to offset a Federal salary to satisfy delinquent debt in accordance with 5 U.S.C. 5514, Installment Deduction for...

34 CFR 31.3 - Pre-offset notice.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Pre-offset notice. 31.3 Section 31.3 Education Office of the Secretary, Department of Education SALARY OFFSET FOR FEDERAL EMPLOYEES WHO ARE INDEBTED TO THE UNITED STATES UNDER PROGRAMS ADMINISTERED BY THE SECRETARY OF EDUCATION § 31.3 Pre-offset notice. (a) At...

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

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…

Offsets Revisited

DTIC Science & Technology

1988-01-01

an import... Wliat countertrade does is to close that loop in a much more dramatic fashion. ALESA Testimony. This comment implies that despite the...1985. 11. Testimony of the American League for Exports and Security Assistance (ALESA)," In Countertrade and Offsets International Trade, Hearings

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

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

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...

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...

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...

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...

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...

Analysis of OFDMA receiver with carrier frequency offset and common carrier frequency offset (CCFO)

NASA Astrophysics Data System (ADS)

Gauni, Sabitha; Kumar, R.

2013-01-01

The technique of Orthogonal frequency multiplexing (OFDM) is used to mitigate the multipath effects and to achieve better data rate. When these systems are extended to enable multiple access wireless multimedia communications they are more beneficial. The performance of the OFDM systems degrades with frequency offset and phase offset. The OFDM multiple access (OFDMA) technology allots groups of the OFDM subcarriers allocated to different users for transmission. In this paper we study the interference effects of the individual subcarriers with the neighbouring subcarriers which also plays a role in the system degradation is termed as Multiuser Interference (MUI). The effect of Carrier frequency offset (CFO) on these systems is also taken in account. There are conventional CFO compensation methods for OFDMA systems the CFOs are usually compensated by directly eliminating the intercarrier interference (ICI) caused by the residual CFOs for individual users.

12 CFR 313.128 - Disposition of amounts collected.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.128 Disposition of amounts collected. FMS... tax refund offset program. To the extent allowed by law, the FDIC may add the offset fees to the debt...

31 CFR 285.7 - Salary offset.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Secretary, has waived certain requirements of the Computer Matching and Privacy Protection Act of 1988, 5 U... process known as centralized salary offset computer matching, identify Federal employees who owe delinquent nontax debt to the United States. Centralized salary offset computer matching is the computerized...

Carbon Offsets and Renewable Energy Certificates | Climate Neutral Research

Science.gov Websites

Campuses | NREL Carbon Offsets and Renewable Energy Certificates Carbon Offsets and Renewable Energy Certificates Carbon offsets are typically less expensive than installing hardware or undertaking climate reduction targets. While research campuses should not rely on carbon offsets long term, they can

5 CFR 831.1005 - Offset from nondisability annuity.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Offset from nondisability annuity. 831.1005 Section 831.1005 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1005 Offset from nondisability annuity. (a) OPM will...

5 CFR 831.1005 - Offset from nondisability annuity.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Offset from nondisability annuity. 831.1005 Section 831.1005 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1005 Offset from nondisability annuity. (a) OPM will...

Spatially offset AGN candidates in the CLASS survey

NASA Astrophysics Data System (ADS)

Skipper, Chris J.; Browne, Ian W. A.

2018-04-01

Prompted by a recent claim by Barrows et al. that X-ray active galactic nuclei (AGNs) are often found significantly offset from the centres of their host galaxies, we have looked for examples of compact radio sources that are offset from the optical centroids of nearby (z < 0.2) galaxies. We have selected a sample of 345 galaxies from the Sloan Digital Sky Survey (SDSS) galaxy catalogue, which have nearby compact radio sources listed in the Cosmic-Lens All Sky Survey (CLASS) catalogue. We find only three matches (˜0.87 per cent of the sample) with offsets greater than 600 milliarcsec (mas), which is considerably fewer than we would have expected from the Barrows et al. X-ray survey. We fit our histogram of offsets with a Rayleigh distribution with σ = 60.5 mas, but find that there is an excess of objects with separations greater than ˜150 mas. Assuming that this excess represents AGNs with real offsets, we place an upper limit of ˜17 per cent on the fraction of offset AGNs in our radio-selected sample. We select 38 objects with offsets greater than 150 mas, and find they have some diverse properties: Some are well known, such as Mrk 273 and Arp 220, some have dust lanes, which may have affected the optical astrometry, and a few are strong new candidates for offset AGNs.

OFFSET - RAY TRACING OPTICAL ANALYSIS OF OFFSET SOLAR COLLECTOR FOR SPACE STATION SOLAR DYNAMIC POWER SYSTEM

NASA Technical Reports Server (NTRS)

Jefferies, K.

1994-01-01

OFFSET is a ray tracing computer code for optical analysis of a solar collector. The code models the flux distributions within the receiver cavity produced by reflections from the solar collector. It was developed to model the offset solar collector of the solar dynamic electric power system being developed for Space Station Freedom. OFFSET has been used to improve the understanding of the collector-receiver interface and to guide the efforts of NASA contractors also researching the optical components of the power system. The collector for Space Station Freedom consists of 19 hexagonal panels each containing 24 triangular, reflective facets. Current research is geared toward optimizing flux distribution inside the receiver via changes in collector design and receiver orientation. OFFSET offers many options for experimenting with the design of the system. The offset parabolic collector model configuration is determined by an input file of facet corner coordinates. The user may choose other configurations by changing this file, but to simulate collectors that have other than 19 groups of 24 triangular facets would require modification of the FORTRAN code. Each of the roughly 500 facets in the assembled collector may be independently aimed to smooth out, or tailor, the flux distribution on the receiver's wall. OFFSET simulates the effects of design changes such as in receiver aperture location, tilt angle, and collector facet contour. Unique features of OFFSET include: 1) equations developed to pseudo-randomly select ray originating sources on the Sun which appear evenly distributed and include solar limb darkening; 2) Cone-optics technique used to add surface specular error to the ray originating sources to determine the apparent ray sources of the reflected sun; 3) choice of facet reflective surface contour -- spherical, ideal parabolic, or toroidal; 4) Gaussian distributions of radial and tangential components of surface slope error added to the surface normals at

22 CFR 1007.8 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Procedures for salary offset. 1007.8 Section 1007.8 Foreign Relations INTER-AMERICAN FOUNDATION SALARY OFFSET § 1007.8 Procedures for salary offset... final salary or leave payments in accordance with 31 U.S.C. 3716. ...

31 CFR 285.7 - Salary offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... requirements of the Computer Matching and Privacy Protection Act of 1988, 5 U.S.C. 552a, as amended, for... known as centralized salary offset computer matching, identify Federal employees who owe delinquent nontax debt to the United States. Centralized salary offset computer matching is the computerized...

31 CFR 285.7 - Salary offset.

Code of Federal Regulations, 2011 CFR

2011-07-01

... requirements of the Computer Matching and Privacy Protection Act of 1988, 5 U.S.C. 552a, as amended, for... known as centralized salary offset computer matching, identify Federal employees who owe delinquent nontax debt to the United States. Centralized salary offset computer matching is the computerized...

31 CFR 285.7 - Salary offset.

Code of Federal Regulations, 2012 CFR

2012-07-01

... requirements of the Computer Matching and Privacy Protection Act of 1988, 5 U.S.C. 552a, as amended, for... known as centralized salary offset computer matching, identify Federal employees who owe delinquent nontax debt to the United States. Centralized salary offset computer matching is the computerized...

31 CFR 285.7 - Salary offset.

Code of Federal Regulations, 2013 CFR

2013-07-01

... requirements of the Computer Matching and Privacy Protection Act of 1988, 5 U.S.C. 552a, as amended, for... known as centralized salary offset computer matching, identify Federal employees who owe delinquent nontax debt to the United States. Centralized salary offset computer matching is the computerized...

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…

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...

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.

17 CFR 141.8 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Procedures for salary offset. 141.8 Section 141.8 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION SALARY OFFSET § 141.8 Procedures for salary offset. (a) Deductions to liquidate an employee's debt will be by...

38 CFR 1.992 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Procedures for salary offset. 1.992 Section 1.992 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.992 Procedures for salary offset. (a) Types of collection...

22 CFR 34.16 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Procedures for salary offset. 34.16 Section 34.16 Foreign Relations DEPARTMENT OF STATE CLAIMS AND STOLEN PROPERTY DEBT COLLECTION Salary Offset § 34.16 Procedures for salary offset. Unless otherwise provided by statute or contract, the following...

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.

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.

19 CFR 201.206 - Administrative offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 3 2010-04-01 2010-04-01 false Administrative offset. 201.206 Section 201.206 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.206 Administrative offset. (a) Collection. The Director may collect a claim pursuant to 31 U...

19 CFR 201.206 - Administrative offset.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 19 Customs Duties 3 2012-04-01 2012-04-01 false Administrative offset. 201.206 Section 201.206 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.206 Administrative offset. (a) Collection. The Director may collect a claim pursuant to 31 U...

19 CFR 201.206 - Administrative offset.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 19 Customs Duties 3 2013-04-01 2013-04-01 false Administrative offset. 201.206 Section 201.206 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.206 Administrative offset. (a) Collection. The Director may collect a claim pursuant to 31 U...

19 CFR 201.206 - Administrative offset.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 19 Customs Duties 3 2014-04-01 2014-04-01 false Administrative offset. 201.206 Section 201.206 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.206 Administrative offset. (a) Collection. The Director may collect a claim pursuant to 31 U...

19 CFR 201.206 - Administrative offset.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 19 Customs Duties 3 2011-04-01 2011-04-01 false Administrative offset. 201.206 Section 201.206 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.206 Administrative offset. (a) Collection. The Director may collect a claim pursuant to 31 U...

5 CFR 837.303 - Annuity offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Annuity offset. 837.303 Section 837.303...) REEMPLOYMENT OF ANNUITANTS Coverage and Contributions § 837.303 Annuity offset. (a) Applicability. When the right to receive annuity continues during reemployment (even though actual receipt of annuity may have...

5 CFR 1215.8 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Procedures for salary offset. 1215.8... MANAGEMENT Salary Offset § 1215.8 Procedures for salary offset. (a) Deductions to liquidate an employee's... payment due to a separated employee including but not limited to final salary payment or leave in...

32 CFR 1697.8 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Procedures for salary offset. 1697.8 Section 1697.8 National Defense Other Regulations Relating to National Defense SELECTIVE SERVICE SYSTEM SALARY OFFSET § 1697.8 Procedures for salary offset. (a) Deductions to liquidate an employee's debt will be by...

5 CFR 179.212 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Procedures for salary offset. 179.212... COLLECTION STANDARDS Salary Offset § 179.212 Procedures for salary offset. (a) The Director or his or her designee shall coordinate salary deductions under this subpart. (b) OPM payroll office shall determine the...

16 CFR 1027.8 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Procedures for salary offset. 1027.8 Section 1027.8 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION GENERAL SALARY OFFSET § 1027.8 Procedures for salary offset. (a) Deductions to liquidate an employee's debt will be by the method and in the...

45 CFR 607.8 - Procedures for salary offset.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 45 Public Welfare 3 2012-10-01 2012-10-01 false Procedures for salary offset. 607.8 Section 607.8 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.8 Procedures for salary offset. (a) Deductions to liquidate an employee's debt will be by...

45 CFR 607.8 - Procedures for salary offset.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 45 Public Welfare 3 2014-10-01 2014-10-01 false Procedures for salary offset. 607.8 Section 607.8 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.8 Procedures for salary offset. (a) Deductions to liquidate an employee's debt will be by...

45 CFR 607.8 - Procedures for salary offset.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 false Procedures for salary offset. 607.8 Section 607.8 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.8 Procedures for salary offset. (a) Deductions to liquidate an employee's debt will be by...

45 CFR 607.8 - Procedures for salary offset.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 45 Public Welfare 3 2013-10-01 2013-10-01 false Procedures for salary offset. 607.8 Section 607.8 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.8 Procedures for salary offset. (a) Deductions to liquidate an employee's debt will be by...

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

48 CFR 225.7306 - Offset arrangements.

Code of Federal Regulations, 2010 CFR

2010-10-01

..., resides with the companies involved. (Also see 225.7303-2(a)(3).) [70 FR 73155, Dec. 9, 2005] ....7306 Offset arrangements. In accordance with the Presidential policy statement of April 16, 1990, DoD does not encourage, enter into, or commit U.S. firms to FMS offset arrangements. The decision whether...

45 CFR 33.10 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Procedures for salary offset. 33.10 Section 33.10 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION SALARY OFFSET § 33.10 Procedures for salary offset. (a) Method and source of deductions. Unless the employee and the Secretary have...

34 CFR 32.5 - Pre-offset hearing-general.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Pre-offset hearing-general. 32.5 Section 32.5 Education Office of the Secretary, Department of Education SALARY OFFSET TO RECOVER OVERPAYMENTS OF PAY OR ALLOWANCES FROM DEPARTMENT OF EDUCATION EMPLOYEES § 32.5 Pre-offset hearing—general. (a) An employee who...

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

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…

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.

Venus' center of figure-center of mass offset

NASA Technical Reports Server (NTRS)

Bindschadler, Duane L.; Schubert, Gerald; Ford, Peter G.

1994-01-01

Magellan altimetry data reveal that the center of figure (CF) of Venus is displaced approximately 280 m from its center of mass (CM) toward 4.4 deg S, 135.8 deg E, a location in Aphrodite Terra. This offset is smaller than those of other terrestrial planets but larger than the estimated error, which is no more than a few tens of meters. We examine the possibility that the CF-CM offset is related to specific geologic provinces on Venus by deriving three simple models for the offset: a thick-crust model, a hotspot model, and a thick-lithosphere model. The offset caused by a region of thick crust depends upon the region's extent, the crust-mantle density contrast, and the thickness of excess crust. A hotspot-related offset depends on the extent of the thermally anomalous region and the magnitude of the thermal anomaly. Offset due to a region of thick lithosphere depends upon the extent of the region, the average temperature contrast across the lithosphere, and the amount of excess lithosphere. We apply the three models to Venus plateau-shaped highlands, volcanic rises, and lowlands, respectively, in an attempt to match the observed CF-CM offset location and magnitude. The influence of most volcanic rises and of Ishtar Terra on the CF-CM offset must be quite small if we are to explain the direction of the observed offset. The lack of influence of volcanic rises can be explained if the related thermal anomalies are limited to a few hundred degrees or less and are plume-shaped (i.e., characterized by a flattened sublithospheric `head' with a narrow cylindrical feeder `tail'). The unimportance of Ishtar Terra is most easily explained if it lies atop a significant mantle downwelling.

45 CFR 708.10 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Procedures for salary offset. 708.10 Section 708... COLLECTION BY SALARY OFFSET FROM INDEBTED CURRENT AND FORMER EMPLOYEES § 708.10 Procedures for salary offset... to final salary payment, retired pay, or lump sum leave, etc. as of the date of separation to the...

40 CFR 13.21 - Employee salary offset-general.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Employee salary offset-general. 13.21... STANDARDS Administrative Offset § 13.21 Employee salary offset—general. (a) Purpose. This section... collection by salary offset under 5 U.S.C. 5514 of debts owed EPA and debts owed to other Federal agencies by...

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.

Economic and ecological outcomes of flexible biodiversity offset systems.

PubMed

Habib, Thomas J; Farr, Daniel R; Schneider, Richard R; Boutin, Stan

2013-12-01

The commonly expressed goal of biodiversity offsets is to achieve no net loss of specific biological features affected by development. However, strict equivalency requirements may complicate trading of offset credits, increase costs due to restricted offset placement options, and force offset activities to focus on features that may not represent regional conservation priorities. Using the oil sands industry of Alberta, Canada, as a case study, we evaluated the economic and ecological performance of alternative offset systems targeting either ecologically equivalent areas (vegetation types) or regional conservation priorities (caribou and the Dry Mixedwood natural subregion). Exchanging dissimilar biodiversity elements requires assessment via a generalized metric; we used an empirically derived index of biodiversity intactness to link offsets with losses incurred by development. We considered 2 offset activities: land protection, with costs estimated as the net present value of profits of petroleum and timber resources to be paid as compensation to resource tenure holders, and restoration of anthropogenic footprint, with costs estimated from existing restoration projects. We used the spatial optimization tool MARXAN to develop hypothetical offset networks that met either the equivalent-vegetation or conservation-priority targets. Networks that required offsetting equivalent vegetation cost 2-17 times more than priority-focused networks. This finding calls into question the prudence of equivalency-based systems, particularly in relatively undeveloped jurisdictions, where conservation focuses on limiting and directing future losses. Priority-focused offsets may offer benefits to industry and environmental stakeholders by allowing for lower-cost conservation of valued ecological features and may invite discussion on what land-use trade-offs are acceptable when trading biodiversity via offsets. Resultados Económicos y Ecológicos de Sistemas de Compensación de

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…

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.

45 CFR 607.8 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Procedures for salary offset. 607.8 Section 607.8 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.8 Procedures for salary offset. (a) Deductions to liquidate an employee's debt will be by the method and in the amount stated in the...

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...

A Simple Joint Estimation Method of Residual Frequency Offset and Sampling Frequency Offset for DVB Systems

NASA Astrophysics Data System (ADS)

Kwon, Ki-Won; Cho, Yongsoo

This letter presents a simple joint estimation method for residual frequency offset (RFO) and sampling frequency offset (STO) in OFDM-based digital video broadcasting (DVB) systems. The proposed method selects a continual pilot (CP) subset from an unsymmetrically and non-uniformly distributed CP set to obtain an unbiased estimator. Simulation results show that the proposed method using a properly selected CP subset is unbiased and performs robustly.

19 CFR 201.204 - Salary offset.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 19 Customs Duties 3 2014-04-01 2014-04-01 false Salary offset. 201.204 Section 201.204 Customs... offset is initiated. The Notice of Intent shall state: (1) That the Director has reviewed the records... accumulated interest is paid in full; (3) The amount of the debt and the facts giving rise to the debt; (4) A...

Family forest landowners' interest in forest carbon offset programs: focus group findings from the lake States, USA.

PubMed

Miller, Kristell A; Snyder, Stephanie A; Kilgore, Mike A; Davenport, Mae A

2014-12-01

In 2012, focus groups were organized with individuals owning 20+ acres in the Lake States region of the United States (Michigan, Minnesota, and Wisconsin) to discuss various issues related to forest carbon offsetting. Focus group participants consisted of landowners who had responded to an earlier mail-back survey (2010) on forest carbon offsets. Two focus groups were held per state with an average of eight participants each (49 total). While landowner participant types varied, overall convergence was reached on several key issues. In general, discussion results found that the current payment amounts offered for carbon credits are not likely, on their own, to encourage participation in carbon markets. Landowners are most interested in other benefits they can attain through carbon management (e.g., improved stand species mix, wildlife, and trails). Interestingly, landowner perceptions about the condition of their own forest land were most indicative of prospective interest in carbon management. Landowners who felt that their forest was currently in poor condition, or did not meet their forest ownership objectives, were most interested in participating. While the initial survey sought landowner opinions about carbon markets, a majority of focus group participants expressed interest in general carbon management as a means to achieve reduced property taxes.

Family Forest Landowners' Interest in Forest Carbon Offset Programs: Focus Group Findings from the Lake States, USA

NASA Astrophysics Data System (ADS)

Miller, Kristell A.; Snyder, Stephanie A.; Kilgore, Mike A.; Davenport, Mae A.

2014-12-01

In 2012, focus groups were organized with individuals owning 20+ acres in the Lake States region of the United States (Michigan, Minnesota, and Wisconsin) to discuss various issues related to forest carbon offsetting. Focus group participants consisted of landowners who had responded to an earlier mail-back survey (2010) on forest carbon offsets. Two focus groups were held per state with an average of eight participants each (49 total). While landowner participant types varied, overall convergence was reached on several key issues. In general, discussion results found that the current payment amounts offered for carbon credits are not likely, on their own, to encourage participation in carbon markets. Landowners are most interested in other benefits they can attain through carbon management (e.g., improved stand species mix, wildlife, and trails). Interestingly, landowner perceptions about the condition of their own forest land were most indicative of prospective interest in carbon management. Landowners who felt that their forest was currently in poor condition, or did not meet their forest ownership objectives, were most interested in participating. While the initial survey sought landowner opinions about carbon markets, a majority of focus group participants expressed interest in general carbon management as a means to achieve reduced property taxes.

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...

41 CFR 105-55.030 - Discharge of indebtedness; reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-07-01

... offset, tax refund offset, Federal salary offset, referral to Treasury, Treasury-designated debt... action. (b) Section 3711(i), Title 31, United States Code, requires GSA to sell a delinquent non-tax debt... Discharge of indebtedness; reporting requirements. (a) Before discharging a delinquent debt (also referred...

Biodiversity offsets and the challenge of achieving no net loss.

PubMed

Gardner, Toby A; VON Hase, Amrei; Brownlie, Susie; Ekstrom, Jonathan M M; Pilgrim, John D; Savy, Conrad E; Stephens, R T Theo; Treweek, Jo; Ussher, Graham T; Ward, Gerri; Ten Kate, Kerry

2013-12-01

Businesses, governments, and financial institutions are increasingly adopting a policy of no net loss of biodiversity for development activities. The goal of no net loss is intended to help relieve tension between conservation and development by enabling economic gains to be achieved without concomitant biodiversity losses. biodiversity offsets represent a necessary component of a much broader mitigation strategy for achieving no net loss following prior application of avoidance, minimization, and remediation measures. However, doubts have been raised about the appropriate use of biodiversity offsets. We examined what no net loss means as a desirable conservation outcome and reviewed the conditions that determine whether, and under what circumstances, biodiversity offsets can help achieve such a goal. We propose a conceptual framework to substitute the often ad hoc approaches evident in many biodiversity offset initiatives. The relevance of biodiversity offsets to no net loss rests on 2 fundamental premises. First, offsets are rarely adequate for achieving no net loss of biodiversity alone. Second, some development effects may be too difficult or risky, or even impossible, to offset. To help to deliver no net loss through biodiversity offsets, biodiversity gains must be comparable to losses, be in addition to conservation gains that may have occurred in absence of the offset, and be lasting and protected from risk of failure. Adherence to these conditions requires consideration of the wider landscape context of development and offset activities, timing of offset delivery, measurement of biodiversity, accounting procedures and rule sets used to calculate biodiversity losses and gains and guide offset design, and approaches to managing risk. Adoption of this framework will strengthen the potential for offsets to provide an ecologically defensible mechanism that can help reconcile conservation and development. Balances de Biodiversidad y el Reto de No Obtener P�

How economic contexts shape calculations of yield in biodiversity offsetting.

PubMed

Carver, L; Sullivan, S

2017-10-01

We examined and analyzed methods used to create numerical equivalence between sites affected by development and proposed conservation offset sites. Application of biodiversity offsetting metrics in development impact and mitigation assessments is thought to standardize biodiversity conservation outcomes, sometimes termed yield by those conducting these calculations. The youth of biodiversity offsetting in application, however, means little is known about how biodiversity valuations and offset contracts between development and offset sites are agreed on in practice or about long-term conservation outcomes. We examined how sites were made commensurable and how biodiversity gains or yields were calculated and negotiated for a specific offset contract in a government-led pilot study of biodiversity offsets in England. Over 24 months, we conducted participant observations of various stages in the negotiation of offset contracts through repeated visits to 3 (anonymized) biodiversity offset contract sites. We conducted 50 semistructured interviews of stakeholders in regional and local government, the private sector, and civil society. We used a qualitative data analysis software program (DEDOOSE) to textually analyze interview transcriptions. We also compared successive iterations of biodiversity-offsetting calculation spreadsheets and planning documents. A particular focus was the different iterations of a specific biodiversity impact assessment in which the biodiversity offsetting metric developed by the U.K.'s Department for Environment, Food and Rural Affairs was used. We highlight 3 main findings. First, biodiversity offsetting metrics were amended in creative ways as users adapted inputs to metric calculations to balance and negotiate conflicting requirements. Second, the practice of making different habitats equivalent to each other through the application of biodiversity offsetting metrics resulted in commensuration outcomes that may not provide projected

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.

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

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)

5 CFR 179.213 - Coordinating salary offset with other agencies.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Coordinating salary offset with other... REGULATIONS CLAIMS COLLECTION STANDARDS Salary Offset § 179.213 Coordinating salary offset with other agencies... intent of this regulation. (2) The designated salary offset coordinator will be responsible for: (i...

40 CFR 93.163 - Timing of offsets and mitigation measures.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 20 2010-07-01 2010-07-01 false Timing of offsets and mitigation... offsets and mitigation measures. (a) The emissions reductions from an offset or mitigation measure used to... offset or mitigation measure with emissions reductions in another year will not: (i) Cause or contribute...

40 CFR 93.163 - Timing of offsets and mitigation measures.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 40 Protection of Environment 20 2011-07-01 2011-07-01 false Timing of offsets and mitigation... offsets and mitigation measures. (a) The emissions reductions from an offset or mitigation measure used to... offset or mitigation measure with emissions reductions in another year will not: (i) Cause or contribute...

40 CFR 93.163 - Timing of offsets and mitigation measures.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 40 Protection of Environment 21 2012-07-01 2012-07-01 false Timing of offsets and mitigation... offsets and mitigation measures. (a) The emissions reductions from an offset or mitigation measure used to... offset or mitigation measure with emissions reductions in another year will not: (i) Cause or contribute...

40 CFR 93.163 - Timing of offsets and mitigation measures.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 40 Protection of Environment 20 2014-07-01 2013-07-01 true Timing of offsets and mitigation... offsets and mitigation measures. (a) The emissions reductions from an offset or mitigation measure used to... offset or mitigation measure with emissions reductions in another year will not: (i) Cause or contribute...

40 CFR 93.163 - Timing of offsets and mitigation measures.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 40 Protection of Environment 21 2013-07-01 2013-07-01 false Timing of offsets and mitigation... offsets and mitigation measures. (a) The emissions reductions from an offset or mitigation measure used to... offset or mitigation measure with emissions reductions in another year will not: (i) Cause or contribute...

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.

Offset Compound Gear Drive

NASA Technical Reports Server (NTRS)

Stevens, Mark A.; Handschuh, Robert F.; Lewicki, David G.

2010-01-01

The Offset Compound Gear Drive is an in-line, discrete, two-speed device utilizing a special offset compound gear that has both an internal tooth configuration on the input end and external tooth configuration on the output end, thus allowing it to mesh in series, simultaneously, with both a smaller external tooth input gear and a larger internal tooth output gear. This unique geometry and offset axis permits the compound gear to mesh with the smaller diameter input gear and the larger diameter output gear, both of which are on the same central, or primary, centerline. This configuration results in a compact in-line reduction gear set consisting of fewer gears and bearings than a conventional planetary gear train. Switching between the two output ratios is accomplished through a main control clutch and sprag. Power flow to the above is transmitted through concentric power paths. Low-speed operation is accomplished in two meshes. For the purpose of illustrating the low-speed output operation, the following example pitch diameters are given. A 5.0 pitch diameter (PD) input gear to 7.50 PD (internal tooth) intermediate gear (0.667 reduction mesh), and a 7.50 PD (external tooth) intermediate gear to a 10.00 PD output gear (0.750 reduction mesh). Note that it is not required that the intermediate gears on the offset axis be of the same diameter. For this example, the resultant low-speed ratio is 2:1 (output speed = 0.500; product of stage one 0.667 reduction and stage two 0.750 stage reduction). The design is not restricted to the example pitch diameters, or output ratio. From the output gear, power is transmitted through a hollow drive shaft, which, in turn, drives a sprag during which time the main clutch is disengaged.

22 CFR 213.20 - Administrative offset of non-employee debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Administrative offset of non-employee debts... Administrative Offset § 213.20 Administrative offset of non-employee debts. This subpart provides for USAID's... procedures for contractual offsets accommodated by the Contracts Disputes Act); or (iii) In the case of non...

12 CFR 313.49 - Coordinating salary offset with other agencies.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Coordinating salary offset with other agencies... PRACTICE PROCEDURES FOR CORPORATE DEBT COLLECTION Salary Offset § 313.49 Coordinating salary offset with... employee has consented to the salary offset in writing or has signed a statement acknowledging receipt of...

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...

40 CFR 77.4 - Administrator's action on proposed offset plans.

Code of Federal Regulations, 2012 CFR

2012-07-01

... representative. The Administrator will also give notice of any approval in the Federal Register. The plans will... response to public comments submitted on the draft offset plan or disapproval of a draft offset plan... offset plan. The Administrator will serve a copy of any approved offset plan and the response to comments...

40 CFR 77.4 - Administrator's action on proposed offset plans.

Code of Federal Regulations, 2014 CFR

2014-07-01

... representative. The Administrator will also give notice of any approval in the Federal Register. The plans will... response to public comments submitted on the draft offset plan or disapproval of a draft offset plan... offset plan. The Administrator will serve a copy of any approved offset plan and the response to comments...

40 CFR 77.4 - Administrator's action on proposed offset plans.

Code of Federal Regulations, 2010 CFR

2010-07-01

... representative. The Administrator will also give notice of any approval in the Federal Register. The plans will... response to public comments submitted on the draft offset plan or disapproval of a draft offset plan... offset plan. The Administrator will serve a copy of any approved offset plan and the response to comments...

40 CFR 77.4 - Administrator's action on proposed offset plans.

Code of Federal Regulations, 2011 CFR

2011-07-01

... representative. The Administrator will also give notice of any approval in the Federal Register. The plans will... response to public comments submitted on the draft offset plan or disapproval of a draft offset plan... offset plan. The Administrator will serve a copy of any approved offset plan and the response to comments...

Influence of Lift Offset on Rotorcraft Performance

NASA Technical Reports Server (NTRS)

Johnson, Wayne

2009-01-01

The influence of lift offset on the performance of several rotorcraft configurations is explored. A lift-offset rotor, or advancing blade concept, is a hingeless rotor that can attain good efficiency at high speed by operating with more lift on the advancing side than on the retreating side of the rotor disk. The calculated performance capability of modern-technology coaxial rotors utilizing a lift offset is examined, including rotor performance optimized for hover and high-speed cruise. The ideal induced power loss of coaxial rotors in hover and twin rotors in forward flight is presented. The aerodynamic modeling requirements for performance calculations are evaluated, including wake and drag models for the high-speed flight condition. The influence of configuration on the performance of rotorcraft with lift-offset rotors is explored, considering tandem and side-by-side rotorcraft as well as wing-rotor lift share.

Influence of Lift Offset on Rotorcraft Performance

NASA Technical Reports Server (NTRS)

Johnson, Wayne

2008-01-01

The influence of lift offset on the performance of several rotorcraft configurations is explored. A lift-offset rotor, or advancing blade concept, is a hingeless rotor that can attain good efficiency at high speed, by operating with more lift on the advancing side than on the retreating side of the rotor disk. The calculated performance capability of modern-technology coaxial rotors utilizing a lift offset is examined, including rotor performance optimized for hover and high-speed cruise. The ideal induced power loss of coaxial rotors in hover and twin rotors in forward flight is presented. The aerodynamic modeling requirements for performance calculations are evaluated, including wake and drag models for the high speed flight condition. The influence of configuration on the performance of rotorcraft with lift-offset rotors is explored, considering tandem and side-by-side rotorcraft as well as wing-rotor lift share.

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.

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

Effect of DC Offset on the T-Wave Residuum Parameter

NASA Technical Reports Server (NTRS)

Scott, N.; Greco, E. C.; Schlegel, Todd T.

2006-01-01

The T-wave residuum (TWR) is a relatively new 12-lead ECG parameter that may reflect cardiac repolarization heterogeneity. TWR shows clinical promise and may become an important diagnostic tool if accurate, consistent, and convenient methods for its calculation can be developed. However, there are discrepancies between the methods that various investigators have used to calculate TWR, as well as some questions about basic methodology and assumptions that require resolution. The presence of a DC offset or very low frequency AC component to the ECG is often observed. Many researchers have attempted to compensate for these by high pass filters and by median beat techniques. These techniques may help minimize the contribution of a low frequency AC component to the TWR, but they will not eliminate a DC offset inherent within the instrumentation. The present study examined the presence of DC offsets in the ECG record, and their effect on TWR. Specifically, in healthy individuals, a DC offset was added to all 8 channels collectively or to each channel selectively. Even with offsets that were relatively small compared to T-wave amplitude, the addition of either collectively or individually applied offsets was observed to produce very significant changes in the TWR, affecting its value by as much as an order of magnitude. These DC offsets may arise from at least two possible sources: a transient artifact from EMG or electrode movement resulting in a transient baseline offset in one or more channels. Since highpass filters have a settling time of several seconds, these artifacts will contribute to a transitory baseline offset lasting 1020 cycles. The machine hardware may also introduce an offset. Regardless of the cause or source of a DC offset, this study demonstrates that offsets have a very significant impact on TWR, and that future studies must not ignore their presence, but rather more appropriately compensate for them.

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.…

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,…

7 CFR 636.15 - Offsets and assignments.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 6 2014-01-01 2014-01-01 false Offsets and assignments. 636.15 Section 636.15 Agriculture Regulations of the Department of Agriculture (Continued) NATURAL RESOURCES CONSERVATION SERVICE, DEPARTMENT OF AGRICULTURE LONG TERM CONTRACTING WILDLIFE HABITAT INCENTIVE PROGRAM § 636.15 Offsets and...

7 CFR 636.15 - Offsets and assignments.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 6 2012-01-01 2012-01-01 false Offsets and assignments. 636.15 Section 636.15 Agriculture Regulations of the Department of Agriculture (Continued) NATURAL RESOURCES CONSERVATION SERVICE, DEPARTMENT OF AGRICULTURE LONG TERM CONTRACTING WILDLIFE HABITAT INCENTIVE PROGRAM § 636.15 Offsets and...

7 CFR 636.15 - Offsets and assignments.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 6 2011-01-01 2011-01-01 false Offsets and assignments. 636.15 Section 636.15 Agriculture Regulations of the Department of Agriculture (Continued) NATURAL RESOURCES CONSERVATION SERVICE, DEPARTMENT OF AGRICULTURE LONG TERM CONTRACTING WILDLIFE HABITAT INCENTIVE PROGRAM § 636.15 Offsets and...

7 CFR 636.15 - Offsets and assignments.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 6 2013-01-01 2013-01-01 false Offsets and assignments. 636.15 Section 636.15 Agriculture Regulations of the Department of Agriculture (Continued) NATURAL RESOURCES CONSERVATION SERVICE, DEPARTMENT OF AGRICULTURE LONG TERM CONTRACTING WILDLIFE HABITAT INCENTIVE PROGRAM § 636.15 Offsets and...

7 CFR 636.15 - Offsets and assignments.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Offsets and assignments. 636.15 Section 636.15 Agriculture Regulations of the Department of Agriculture (Continued) NATURAL RESOURCES CONSERVATION SERVICE, DEPARTMENT OF AGRICULTURE LONG TERM CONTRACTING WILDLIFE HABITAT INCENTIVES PROGRAM § 636.15 Offsets and...

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.

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…

10 CFR 16.15 - Procedures for internal salary offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 1 2010-01-01 2010-01-01 false Procedures for internal salary offset. 16.15 Section 16.15 Energy NUCLEAR REGULATORY COMMISSION SALARY OFFSET PROCEDURES FOR COLLECTING DEBTS OWED BY FEDERAL EMPLOYEES TO THE FEDERAL GOVERNMENT § 16.15 Procedures for internal salary offset. (a) Deductions to...

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

7 CFR 784.14 - Offsets and withholdings.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Offsets and withholdings. 784.14 Section 784.14 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE SPECIAL PROGRAMS 2004 EWE LAMB REPLACEMENT AND RETENTION PAYMENT PROGRAM § 784.14 Offsets and...

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

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...

SSB taxes and diet quality in US preschoolers: estimated changes in the 2010 Healthy Eating Index.

PubMed

Ford, C N; Poti, J M; Ng, S W; Popkin, B M

2017-04-01

Taxing sugar-sweetened beverages (SSBs) has been proposed as a strategy to combat child obesity. Yet it is unclear how a tax on SSBs might influence the overall quality of diet in preschool children. Thus, we use simulated price increases and the 2010 Healthy Eating Index (HEI-2010) to explore the relationship between SSB taxes and diet quality in preschool children. Price and purchase data from the 2009-2012 Nielsen Homescan Panel and a two-part marginal effects model were used to estimate relative changes in purchases with a 20% increase in the price of SSBs. Demand elasticities were applied to dietary intake data for children ages 2-5 years from the National Health and Nutrition Examination Survey (2009-2010 and 2011-2012) to estimate the impact of a 20% SSB tax on dietary intake and quality (HEI-2010). A 20% increase in the price of SSBs was associated with lower total caloric intake (-28 kcal d -1 , p < 0.01), caloric intake from juice drinks (-20 kcal d -1 , p < 0.01), added sugars (-4.1 servings d -1 , p = 0.03), refined grains (-0.63 servings d -1 , p < 0.01) and total meat (-0.56 servings d -1 , p < 0.01). Beneficial decreases in empty calories and refined grains were offset by unfavourable changes in fatty acid profile, total protein, vegetables and fruit, such that total HEI scores (0-100 range) were not meaningfully changed with a 20% increase in SSB price (difference: -0.85, p < 0.01). A 20% tax on SSBs could decrease caloric intake, and intakes of added sugars and SSBs, but may not improve diet quality as an isolated intervention among US preschool children. © 2016 World Obesity Federation.

29 CFR 1450.10 - Collection by administrative offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... performance, offset will normally be inappropriate. This concept generally does not apply, however, where... this section has taken place. (g) When collecting multiple debts by administrative offset, FMCS will...

10 CFR 1015.203 - Collection by administrative offset.

Code of Federal Regulations, 2011 CFR

2011-01-01

...-centralized administrative offsets conducted under paragraph (c) of this section, DOE first learns of the... cooperative efforts of other agencies in effecting collection by administrative offset. (3) When collecting...

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...

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...

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.

Achieving biodiversity benefits with offsets: Research gaps, challenges, and needs.

PubMed

Gelcich, Stefan; Vargas, Camila; Carreras, Maria Jose; Castilla, Juan Carlos; Donlan, C Josh

2017-03-01

Biodiversity offsets are becoming increasingly common across a portfolio of settings: national policy, voluntary programs, international lending, and corporate business structures. Given the diversity of ecological, political, and socio-economic systems where offsets may be applied, place-based information is likely to be most useful in designing and implementing offset programs, along with guiding principles that assure best practice. We reviewed the research on biodiversity offsets to explore gaps and needs. While the peer-reviewed literature on offsets is growing rapidly, it is heavily dominated by ecological theory, wetland ecosystems, and U.S.-based research. Given that majority of offset policies and programs are occurring in middle- and low-income countries, the research gaps we identified present a number of risks. They also present an opportunity to create regionally based learning platforms focused on pilot projects and institutional capacity building. Scientific research should diversify, both topically and geographically, in order to support the successful design, implementation, and monitoring of biodiversity offset programs.

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

An intercomparison of the thermal offset for different pyranometers

NASA Astrophysics Data System (ADS)

Sanchez, G.; Cancillo, M. L.; Serrano, A.

2016-07-01

An unprecedented intensive intercomparison campaign focused on the experimental measurement of the thermal offset of pyranometers has been conducted at Badajoz (Spain) with the participation of three main manufacturers. The purpose of this study is to compare the thermal offset of six commercially available pyranometers, being some of them widely used and others recently commercialized. In this campaign, the capping methodology has been used to experimentally measure the daytime thermal offset of the pyranometers. Thus, a short but intense campaign has been conducted in two selected summer days under clear-sky conditions, covering a large range of solar zenith angle, irradiance, and temperature. Along the campaign, a total of 305 capping events have been performed, 61 for each pyranometer. The daytime thermal offset obtained for different pyranometers ranges between 0 and -16.8 W/m2 depending on the environmental conditions, being sometimes notably higher than values estimated indoors by manufacturers. The thermal offset absolute value of all instruments shows a diurnal cycle, increasing from sunrise to central hours of the day and decreasing from midafternoon to sunset. The analysis demonstrates that thermal offset is notably higher and more variable during daytime than during nighttime, requiring specific daytime measurements. Main results emphasize the key role played by wind speed in modulating the thermal offset.

20 CFR 416.585 - Suspension of offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Suspension of offset. 416.585 Section 416.585 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Payment of Benefits, Overpayments, and Underpayments § 416.585 Suspension of offset. If, within 60...

25 CFR 513.21 - What notice will a debtor be given of the Commission's intent to collect a debt through...

Code of Federal Regulations, 2010 CFR

2010-04-01

... intent to collect a debt through administrative and tax refund offset? 513.21 Section 513.21 Indians... collect a debt through administrative and tax refund offset? (a) The Commission will give the debtor... after the date of the notice, the Commission will refer the debt to Treasury for administrative and tax...

Biodiversity Offsets: Two New Zealand Case Studies and an Assessment Framework

NASA Astrophysics Data System (ADS)

Norton, David A.

2009-04-01

Biodiversity offsets are increasingly being used for securing biodiversity conservation outcomes as part of sustainable economic development to compensate for the residual unavoidable impacts of projects. Two recent New Zealand examples of biodiversity offsets are reviewed—while both are positive for biodiversity conservation, the process by which they were developed and approved was based more on the precautionary principal than on any formal framework. Based on this review and the broader offset literature, an environmental framework for developing and approving biodiversity offsets, comprising six principles, is outlined: (1) biodiversity offsets should only be used as part of an hierarchy of actions that first seeks to avoid impacts and then minimizes the impacts that do occur; (2) a guarantee is provided that the offset proposed will occur; (3) biodiversity offsets are inappropriate for certain ecosystem (or habitat) types because of their rarity or the presence of threatened species within them; (4) offsets most often involve the creation of new habitat, but can include protection of existing habitat where there is currently no protection; (5) a clear currency is required that allows transparent quantification of values to be lost and gained in order to ensure ecological equivalency between cleared and offset areas; (6) offsets must take into account both the uncertainty involved in obtaining the desired outcome for the offset area and the time-lag that is involved in reaching that point.

39 CFR 551.8 - Cost offset policy.

Code of Federal Regulations, 2010 CFR

2010-07-01

... semipostal stamps; (5) Costs of stamp sales (including employee salaries and benefits); (6) Costs associated... 39 Postal Service 1 2010-07-01 2010-07-01 false Cost offset policy. 551.8 Section 551.8 Postal Service UNITED STATES POSTAL SERVICE POSTAGE PROGRAMS SEMIPOSTAL STAMP PROGRAM § 551.8 Cost offset policy...

Carbon Offsets | Climate Neutral Research Campuses | NREL

Science.gov Websites

offsets may fit into climate action plans for your research campus. Options Considerations Sample Project United States. Instead, several organizations offer certification, so the buyer must carefully research a seller's claims for carbon reduction. Today, carbon offsets are widely available. For example, the Chicago

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.

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...

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...

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...

5 CFR 835.603 - Notification of intent to collect.

Code of Federal Regulations, 2010 CFR

2010-01-01

... REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.603... by IRS tax refund offset (Notice of Intent) will state: (1) The amount of the debt; (2) That unless... debt by requesting the IRS to reduce any amounts payable to the debtor as a Federal income tax refund...

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...

Relationship between acoustic voice onset and offset and selected instances of oscillatory onset and offset in young healthy males and females

PubMed Central

Patel, Rita; Forrest, Karen; Hedges, Drew

2016-01-01

Objective To investigate the relationship between (1) onset of the acoustic signal and pre-phonatory phases associated with oscillatory onset and (2) offset of the acoustic signal with the post-phonatory events associated with oscillatory offset across vocally healthy adults. Subjects and Methods High-speed videoendoscopy was captured simultaneously with the acoustic signal during repeated production of /hi.hi.hi/ at typical pitch and loudness from 56 vocally healthy adults (age 20–42 years; 21 male, 35 female). The relationship between the acoustic sound pressure signal and oscillatory onset /offset events from the glottal area waveforms (GAW), were statistically investigated using a multivariate linear regression analysis. Results The onset of the acoustic signal (X1a) is a significant predictor of the onset of first oscillations (X1g) and onset of sustained oscillations (X2g). X1a as well as gender are significant predictors of the first instance of medial contact (X1.5g). The offset of the acoustic signal (X2a) is a significant predictor of the first instance of oscillatory offset (X3g), first instance of incomplete glottal closure (X3.5g), and cessation of vocal fold motion (X4g). Conclusions The acoustic signal onset is closely related to the first medial contact of the vocal folds but the latency between these events is longer for females compared to males. The offset of the acoustic signal occurs immediately after incomplete glottal adduction. The emerging normative group latencies between the onset/offset of the acoustic and the GAW from this study appear promising for future investigations. PMID:27769696

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.

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...

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...

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...

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...

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.

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.

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...

SSB taxes and diet quality in U.S. preschoolers: Estimated changes in the 2010 Healthy Eating Index

PubMed Central

Ford, Christopher N.; Poti, Jennifer M.; Ng, Shu Wen; Popkin, Barry M.

2016-01-01

Background Taxing sugar-sweetened beverages (SSBs) has been proposed as a strategy to combat child obesity. Yet, it is unclear how a tax on SSBs might influence the overall quality of diet in preschool children. Thus, we use simulated price increases and the 2010 Healthy Eating Index (HEI-2010) to explore the relationship between SSB taxes and diet quality in preschool children. Methods Price and purchase data from the 2009–2012 Nielsen Homescan Panel and a two-part marginal effects model were used to estimate relative changes in purchases with a 20% increase in the price of SSBs. Demand elasticities were applied to dietary intake data for children ages 2–5y from the National Health and Nutrition Examination Survey (NHANES) (2009–10 and 2011–12) to estimate the impact of a 20% SSB tax on dietary intake and quality (HEI-2010). Results A 20% increase in the price of SSBs was associated with lower total caloric intake (−28 kcal/d, p<0.01), caloric intake from juice drinks (−20 kcal/d, p<0.01), added sugars (−4.1 servings/d, p=0.03), refined grains (−0.63 servings/d, p<0.01), and total meat (−0.56 servings/d, p<0.01). Beneficial decreases in empty calories and refined grains were offset by unfavorable changes in fatty acid profile, total protein, vegetables, and fruit, such that total HEI scores (0–100 range) were not meaningfully changed with a 20% increase in SSB price (difference: −0.85, p<0.01). Conclusions A 20% tax on SSBs could decrease total caloric intake, and intakes of added sugars and SSBs, but is unlikely to improve total diet quality among U.S. preschool children. PMID:27059293

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…

Formation of Offset and Dual Active Galactic Nuclei

NASA Astrophysics Data System (ADS)

Barrows, Scott; Comerford, Julia M.; Greene, Jenny E.

2018-06-01

Galaxy mergers are effective mechanisms for triggering accretion onto supermassive black holes (SMBHs) and thereby powering active galactic nuclei (AGN). In the merger scenario, when the SMBH from only one galaxy is accreting we observe a spatially offset AGN, and when the SMBHs from both galaxies are accreting we observe a dual AGN. Understanding the merger conditions that lead to the formation of offset AGN versus dual AGN is fundamental to informing models of hierarchical SMBH growth and the physics leading to the accretion of matter onto SMBHs. However, while the role of galaxy mergers for AGN triggering has been well-studied, the efficiency with which these events trigger offset AGN versus dual AGN is currently unclear. One reason for this gap in knowledge can be attributed to the observational difficulties in distinguishing between offset and dual AGN since doing so requires high spatial resolution, especially in the small separation regime where merger-driven AGN triggering is most likely to occur. To overcome this hurdle, we have utilized the spatial resolution of the Chandra X-ray Observatory to develop a unique sample of AGN hosted by late-stage galaxy mergers. Moreover, we have recently acquired Hubble Space Telescope imaging for a subset of these systems to examine the role that their merger morphologies play in SMBH growth and the formation of offset and dual AGN. We find that offset AGN are predominately found in minor mergers, whereas dual AGN are usually hosted by major mergers and galaxies with large morphological asymmetries. Furthermore, in both offset and dual AGN, the rate of SMBH growth increases toward more major mergers and larger morphological asymmetries. These results are in agreement with numerical simulations predicting that merger morphology is a relevant parameter governing SMBH merger-driven growth, and these results are the first to observationally confirm these trends at small pair separations.

5 CFR 831.1006 - Offset from disability or survivor annuity.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Offset from disability or survivor annuity. 831.1006 Section 831.1006 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1006 Offset from disability or...

5 CFR 831.1006 - Offset from disability or survivor annuity.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Offset from disability or survivor annuity. 831.1006 Section 831.1006 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1006 Offset from disability or...

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.

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

Optimal fusion offset in splicing photonic crystal fibers

NASA Astrophysics Data System (ADS)

Jin, Wa; Bi, Weihong; Fu, Guangwei

2013-08-01

Heat transfer is very complicate in fusion splicing process of photonic crystal fibers (PCFs) due to different structures and sizes of air hole, which requires different fusion splicing power and offsets of heat source. Based on the heat transfer characteristics, this paper focus on the optimal splicing offset splicing the single mode fiber and PCFs with a CO2 laser irradiation. The theory and experiments both show that the research results can effectively calculate the optimal fusion splicing offset and guide the practical splicing between PCFs and SMFs.

Offset quadrature communications with decision-feedback carrier synchronization

NASA Technical Reports Server (NTRS)

Simon, M. K.; Smith, J. G.

1974-01-01

In order to accommodate a quadrature amplitude-shift-keyed (QASK) signal, Simon and Smith (1974) have modified the decision-feedback loop which tracks a quadrature phase-shift-keyed (QPSK). In the investigation reported approaches are considered to modify the loops in such a way that offset QASK signals can be tracked, giving attention to the special case of an offset QPSK. The development of the stochastic integro-differential equation of operation for a decision-feedback offset QASK loop is discussed along with the probability density function of the phase error process.

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...

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...

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…

5 CFR 1215.7 - Coordinating offset with another Federal agency.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Coordinating offset with another Federal agency. 1215.7 Section 1215.7 Administrative Personnel MERIT SYSTEMS PROTECTION BOARD ORGANIZATION AND PROCEDURES DEBT MANAGEMENT Salary Offset § 1215.7 Coordinating offset with another Federal agency. (a) The...

12 CFR 313.122 - Notification of debt to FMS.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.122 Notification of debt to FMS. The FDIC shall notify FMS of the amount of any past due, legally enforceable non-tax debt owed to it by a person, for the purpose of collecting such debt by tax refund offset. Notification and referral to FMS of such...

5 CFR 835.605 - OPM action as a result of consideration of evidence submitted as a result of the notice of intent.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Collection of Debts by Federal Tax Refund Offset § 835.605 OPM action as a result of consideration of... income tax refund, if it sustains its decision that the debt is past-due and legally enforceable. OPM... will not refer the debt to the IRS for offset against the debtor's Federal income tax refund, if it...

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

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…

Net present biodiversity value and the design of biodiversity offsets.

PubMed

Overton, Jacob McC; Stephens, R T Theo; Ferrier, Simon

2013-02-01

There is an urgent need to develop sound theory and practice for biodiversity offsets to provide a better basis for offset multipliers, to improve accounting for time delays in offset repayments, and to develop a common framework for evaluating in-kind and out-of-kind offsets. Here, we apply concepts and measures from systematic conservation planning and financial accounting to provide a basis for determining equity across type (of biodiversity), space, and time. We introduce net present biodiversity value (NPBV) as a theoretical and practical measure for defining the offset required to achieve no-net-loss. For evaluating equity in type and space we use measures of biodiversity value from systematic conservation planning. Time discount rates are used to address risk of non-repayment, and loss of utility. We illustrate these concepts and measures with two examples of biodiversity impact-offset transactions. Considerable further work is required to understand the characteristics of these approaches.

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.

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…

A Study of an Effective Offsets Model for Korea

DTIC Science & Technology

2013-12-01

offsets since 1983 to develop a defense industry and to improve its defense science technology. Since the establishment of the Korean Defense...conducts research and suggests a new Korean offsets model to improve Korea’s defense science technology and promote Korea’s defense industry . By...offsets since 1983 to develop a defense industry and to improve its defense science technology. Since the establishment of the Korean Defense Acquisition

Applied automatic offset detection using HECTOR within EPOS-IP

NASA Astrophysics Data System (ADS)

Fernandes, R. M. S.; Bos, M. S.

2016-12-01

It is well known that offsets are present in most GNSS coordinate time series. These offsets need to be taken into account in the analysis to avoid incorrect estimation of the tectonic motions. The time of the offsets are normally determined by visual inspection of the time series but with the ever increasing amount of GNSS stations, this is becoming too time consuming and automatic offset detection algorithms are required. This is particularly true in projects like EPOS (European Plate Observing System), where the routinely analysis of thousands of daily time-series will be required. It is also planned to include stations installed for technical applications which metadata is also not always properly maintained. In this research we present an offset detection scheme that uses the Bayesian Information Criterion (BIC) to determine the most likely time of an offset. The novelty of this scheme is that it takes the temporal correlation of the noise into account. This aspect is normally ignored due to the fact that it significantly increases the computation time. However, it needs to be taken into account to ensure that the estimated BIC value is correct. We were able to create a fast algorithm by adopting the methodology implemented in HECTOR (Bos et al., 2013). We evaluate the feasibility of the approach using the core IGS network, where most of the offsets have been accurately determined, which permit to have an external evaluation of this new outlier detection approach to be included in HECTOR. We also apply the scheme to regional networks in Iberia where such offsets are often not documented properly in order to compare the normal manual approach with the new automatic approach. Finally, we also compare the optimal approach used by HECTOR with other algorithms such as MIDAS and STARS.

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...

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...

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

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)

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…

12 CFR 1704.29 - Coordinating salary offset with other agencies.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Coordinating salary offset with other agencies... HOUSING AND URBAN DEVELOPMENT OFHEO ORGANIZATION AND FUNCTIONS DEBT COLLECTION Salary Offset § 1704.29 Coordinating salary offset with other agencies. (a) Responsibility of OFHEO as the creditor agency. (1) OFHEO...

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...

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...

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.

5 CFR 1639.28 - Coordinating salary offset with other agencies.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Coordinating salary offset with other... CLAIMS COLLECTION Salary Offset § 1639.28 Coordinating salary offset with other agencies. (a... employee is in the process of separating and has not received a final salary check or other final payment(s...

45 CFR 607.7 - Coordinating offset with another Federal agency.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 45 Public Welfare 3 2013-10-01 2013-10-01 false Coordinating offset with another Federal agency. 607.7 Section 607.7 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.7 Coordinating offset with another Federal agency. (a) When the NSF is the...

45 CFR 607.7 - Coordinating offset with another Federal agency.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 45 Public Welfare 3 2014-10-01 2014-10-01 false Coordinating offset with another Federal agency. 607.7 Section 607.7 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.7 Coordinating offset with another Federal agency. (a) When the NSF is the...

45 CFR 607.7 - Coordinating offset with another Federal agency.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 45 Public Welfare 3 2012-10-01 2012-10-01 false Coordinating offset with another Federal agency. 607.7 Section 607.7 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.7 Coordinating offset with another Federal agency. (a) When the NSF is the...

49 CFR 1017.10 - Procedures for administrative offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION GENERAL RULES AND REGULATIONS DEBT COLLECTION-COLLECTION BY OFFSET FROM INDEBTED GOVERNMENT AND FORMER GOVERNMENT EMPLOYEES § 1017.10 Procedures for administrative offset. (a) Debts will be collected in one lump sum where possible. If the employee is financially unable...

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...

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…

Attention capture by contour onsets and offsets: no special role for onsets.

PubMed

Watson, D G; Humphreys, G W

1995-07-01

In five experiments, we investigated the power of targets defined by the onset or offset of one of an object's parts (contour onsets and offsets) either to guide or to capture visual attention. In Experiment 1, search for a single contour onset target was compared with search for a single contour offset target against a static background of distractors; no difference was found between the efficiency with which each could be detected. In Experiment 2, onsets and offsets were compared for automatic attention capture, when both occurred simultaneously. Unlike in previous studies, the effects of overall luminance change, new-object creation, and number of onset and offset items were controlled. It was found that contour onset and offset items captured attention equally well. However, display size effects on both target types were also apparent. Such effects may have been due to competition for selection between multiple onset and offset stimuli. In Experiments 3 and 4, single onset and offset stimuli were presented simultaneously and pitted directly against one another among a background of static distractors. In Experiment 3, we examined "guided search," for a target that was formed either from an onset or from an offset among static items. In Experiment 4, the onsets and offsets were uncorrelated with the target location. Similar results occurred in both experiments: target onsets and offsets were detected more efficiently than static stimuli which needed serial search; there remained effects of display size on performance; but there was still no advantage for onsets. In Experiment 5, we examined automatic attention capture by single onset and offset stimuli presented individually among static distractors. Again, there was no advantage for onset over offset targets and a display size effect was also present. These results suggest that, both in isolation and in competition, onsets that do not form new objects neither guide nor gain automatic attention more efficiently

Possible correlations between gamma-ray burst and its host galaxy offset

NASA Astrophysics Data System (ADS)

Wang, Fei-Fei; Zou, Yuan-Chuan; Liu, Yu; Liao, Bin; Moharana, Reetanjali

2018-06-01

We collected the information of 304 gamma-ray bursts (GRBs) from the literature, and analyzed the correlations among the host galaxy offsets (the distance from the site of the GRB to the center of its host galaxy), T90,i (the duration T90 in rest-frame), TR45,i (the duration TR45 in rest-frame), Eγ,iso (the isotropic equivalent energy), Lγ,iso (=Eγ,iso /T90,i, the isotropic equivalent luminosity) and Lpk (peak luminosity). We found that T90,i, TR45,i, Eγ,iso, Lpk have negative correlation with offset, which is consistent with origin of short GRBs (SGRBs) and long GRBs (LGRBs). On separate analysis, we found similar results for log ⁡Eγ,iso - log ⁡ (offset) and log ⁡Lpk - log ⁡ (offset) relations in case of SGRBs only, while no obvious relation for LGRBs. There is no correlations between offset and Lγ,iso. We also put the special GRB 170817A and GRB 060218A on the plots. The two GRBs both have low luminosity and small offset. In the log ⁡ (offset) - log ⁡T90,i plot, we found GRB 170817A locates in between the two regions of SGRBs and LGRBs and it is the outlier in the offset -Eγ,iso, offset -Lγ,iso and offset -Lpk plots. Together with GRB 060218A being an outlier in all plots, it indicates the speciality of GRBs 170817A and 060218A, and might imply more subgroups of the GRB samples.

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.

Alternative method for determining the constant offset in lidar signal

Treesearch

Vladimir A. Kovalev; Cyle Wold; Alexander Petkov; Wei Min Hao

2009-01-01

We present an alternative method for determining the total offset in lidar signal created by a daytime background-illumination component and electrical or digital offset. Unlike existing techniques, here the signal square-range-correction procedure is initially performed using the total signal recorded by lidar, without subtraction of the offset component. While...

Offsets and conservation of the species of the EU habitats and birds directives.

PubMed

Regnery, Baptiste; Couvet, Denis; Kerbiriou, Christian

2013-12-01

Biodiversity offsets are intended to achieve no net loss of biodiversity due to economic and human development. A variety of biodiversity components are addressed by offset policies. It is required that loss of protected species due to development be offset under the EU Habitats and Birds Directives in Europe. We call this type of offset a species-equality offset because the offset pertains to the same species affected by the development project. Whether species equality can be achieved by offset design is unknown. We addressed this gap by reviewing derogation files (i.e., specific files that describe mitigation measures to ensure no net loss under the EU Habitats and Birds Directives) from 85 development projects in France (2009-2010). We collected information on type of effect (reversible vs. irreversible) and characteristics of affected and offset sites (i.e., types of species, total area). We analyzed how the type of effect and the affected-site characteristics influenced the occurrence of offset measures. The proportion of species targeted by offset measures (i.e., offset species) increased with the irreversibility of the effect of development and the conservation status of the species affected by development (i.e., affected species). Not all effects on endangered species (International Union for Conservation of Nature Red List) were offset; on average, 82% of affected species would be offset. Twenty-six percent of species of least concern were offset species. Thirty-five percent of development projects considered all affected species in their offset measures. Species richness was much lower in offset sites than in developed sites even after offset proposals. For developed areas where species richness was relatively high before development, species richness at offset sites was 5-10 times lower. The species-equality principle appears to have been applied only partially in offset policies, as in the EU directives. We suggest the application of this principle

The auditory P50 component to onset and offset of sound

PubMed Central

Pratt, Hillel; Starr, Arnold; Michalewski, Henry J.; Bleich, Naomi; Mittelman, Nomi

2008-01-01

Objective: The auditory Event-Related Potentials (ERP) component P50 to sound onset and offset have been reported to be similar, but their magnetic homologue has been reported absent to sound offset. We compared the spatio-temporal distribution of cortical activity during P50 to sound onset and offset, without confounds of spectral change. Methods: ERPs were recorded in response to onsets and offsets of silent intervals of 0.5 s (gaps) appearing randomly in otherwise continuous white noise and compared to ERPs to randomly distributed click pairs with half second separation presented in silence. Subjects were awake and distracted from the stimuli by reading a complicated text. Measures of P50 included peak latency and amplitude, as well as source current density estimates to the clicks and sound onsets and offsets. Results P50 occurred in response to noise onsets and to clicks, while to noise offset it was absent. Latency of P50 was similar to noise onset (56 msec) and to clicks (53 msec). Sources of P50 to noise onsets and clicks included bilateral superior parietal areas. In contrast, noise offsets activated left inferior temporal and occipital areas at the time of P50. Source current density was significantly higher to noise onset than offset in the vicinity of the temporo-parietal junction. Conclusions: P50 to sound offset is absent compared to the distinct P50 to sound onset and to clicks, at different intracranial sources. P50 to stimulus onset and to clicks appears to reflect preattentive arousal by a new sound in the scene. Sound offset does not involve a new sound and hence the absent P50. Significance: Stimulus onset activates distinct early cortical processes that are absent to offset. PMID:18055255

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...

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...

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...

16 CFR 1027.4 - Notice requirements before offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Notice requirements before offset. 1027.4 Section 1027.4 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION GENERAL SALARY OFFSET § 1027.4... debt by deducting from the employee's current disposable pay account; (3) The amount, frequency...

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...

Spectrophone stabilized laser with line center offset frequency control

NASA Technical Reports Server (NTRS)

Kavaya, M. J.; Menzies, R. T. (Inventor)

1984-01-01

Continuous offset tuning of a frequency stabilized CW gas laser is achieved by using a spectrophone filled with the same gas as the laser for sensing a dither modulation, detecting a first or second derivative of the spectrophone output with a lock-in amplifier, the detected output of which is integrated, and applying the integrator output as a correction signal through a circuit which adds to the dither signal from an oscillator a dc offset that is adjusted with a potentiometer to a frequency offset from the absorption line center of the gas, but within the spectral linewidth of the gas. Tuning about that offset frequency is achieved by adding a dc value to the detected output of the dither modulation before integration using a potentiometer.

Off-set stabilizer for comparator output

DOEpatents

Lunsford, James S.

1991-01-01

A stabilized off-set voltage is input as the reference voltage to a comparator. In application to a time-interval meter, the comparator output generates a timing interval which is independent of drift in the initial voltage across the timing capacitor. A precision resistor and operational amplifier charge a capacitor to a voltage which is precisely offset from the initial voltage. The capacitance of the reference capacitor is selected so that substantially no voltage drop is obtained in the reference voltage applied to the comparator during the interval to be measured.

45 CFR 1179.8 - Procedures for salary offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Procedures for salary offset. 1179.8 Section 1179.8 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.8 Procedures for salary...

45 CFR 1179.8 - Procedures for salary offset.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 false Procedures for salary offset. 1179.8 Section 1179.8 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.8 Procedures for salary...

29 CFR 100.614 - Collection by administrative offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... conducted more than 10 years after the Government's right to collect the claim or debt first accrued. (b) Mandatory centralized offset. (1) The NLRB is required to refer past due legally enforceable, nontax debts... centralized administrative offset is not available or appropriate to collect past due legally enforceable...

12 CFR 313.142 - Request for administrative offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Request for administrative offset. 313.142 Section 313.142 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE DEBT COLLECTION Civil Service Retirement and Disability Fund Offset § 313.142...

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.

45 CFR 607.7 - Coordinating offset with another Federal agency.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Coordinating offset with another Federal agency. 607.7 Section 607.7 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.7 Coordinating offset with another Federal agency. (a) When the NSF is the creditor agency and the Chief Financial...

45 CFR 607.7 - Coordinating offset with another Federal agency.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 false Coordinating offset with another Federal agency. 607.7 Section 607.7 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.7 Coordinating offset with another Federal agency. (a) When the NSF is the creditor agency and the Chief Financial...

34 CFR 32.6 - Request for a pre-offset hearing.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Request for a pre-offset hearing. 32.6 Section 32.6 Education Office of the Secretary, Department of Education SALARY OFFSET TO RECOVER OVERPAYMENTS OF PAY OR ALLOWANCES FROM DEPARTMENT OF EDUCATION EMPLOYEES § 32.6 Request for a pre-offset hearing. (a) Except for an...

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...

Estimation of frequency offset in mobile satellite modems

NASA Technical Reports Server (NTRS)

Cowley, W. G.; Rice, M.; Mclean, A. N.

1993-01-01

In mobilesat applications, frequency offset on the received signal must be estimated and removed prior to further modem processing. A straightforward method of estimating the carrier frequency offset is to raise the received MPSK signal to the M-th power, and then estimate the location of the peak spectral component. An analysis of the lower signal to noise threshold of this method is carried out for BPSK signals. Predicted thresholds are compared to simulation results. It is shown how the method can be extended to pi/M MPSK signals. A real-time implementation of frequency offset estimation for the Australian mobile satellite system is described.

Femoral offset: anatomical concept, definition, assessment, implications for preoperative templating and hip arthroplasty.

PubMed

Lecerf, G; Fessy, M H; Philippot, R; Massin, P; Giraud, F; Flecher, X; Girard, J; Mertl, P; Marchetti, E; Stindel, E

2009-05-01

BACKGROUND OBJECTIVE: Femoral offset is supposed to influence the results of hip replacement but little is known about the accurate method of measure and the true effect of offset modifications. This article is a collection of independent anatomic, radiological and clinical works, which purpose is to assess knowledge of the implications of femoral offset for preoperative templating and total hip arthroplasty. There is a strong correlation between femoral offset, abductors lever arm and hip abductor strength. Hip lateralization is independent of the femoral endomedullary characteristics. The abductors lever arm is highly correlated to the gluteus medius activation angle. There were correlations between femoral offset and endomedullary shape. The hip center was high and medial for stovepipe metaphysis while it was lower and lateralized for champagne - flute upper femur. A study was performed to compare the femoral offset measured by X-ray and CT-scan in 50 patients, demonstrated that plain radiography underestimates offset measurement. The 2D templating cannot appreciate the rotation of the lower limb. Taking into account the horizontal plane is essential to obtain proper 3D planning of the femoral offset. A randomized study was designed to compare femoral offset measurements after hip resurfacing and total hip arthroplasty. This study underlined hip resurfacing reduced the femoral offset, while hip replacement increased offset. However, the reduction of femoral offset after hip resurfacing does not affect the function. A pilot study was designed to assess the results of 120 hip arthroplasties with a modular femoral neck. This study showed that the use of a modular collar ensures an easier restoration of the femoral offset. A cohort of high offset stems (Lubinus 117 degrees) was retrospectively assessed. The survival rate was slightly lower that the standard design reported in the Swedish register. Finally, the measurement of offset and leg length was assessed with

45 CFR 79.44 - Right to administrative offset.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 45 Public Welfare 1 2013-10-01 2013-10-01 false Right to administrative offset. 79.44 Section 79.44 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES § 79.44 Right to administrative offset. The amount of any penalty or assessment which has become...

45 CFR 79.44 - Right to administrative offset.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 45 Public Welfare 1 2012-10-01 2012-10-01 false Right to administrative offset. 79.44 Section 79.44 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES § 79.44 Right to administrative offset. The amount of any penalty or assessment which has become...

45 CFR 79.44 - Right to administrative offset.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 45 Public Welfare 1 2014-10-01 2014-10-01 false Right to administrative offset. 79.44 Section 79.44 Public Welfare Department of Health and Human Services GENERAL ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES § 79.44 Right to administrative offset. The amount of any penalty or assessment which has become...

45 CFR 79.44 - Right to administrative offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Right to administrative offset. 79.44 Section 79.44 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES § 79.44 Right to administrative offset. The amount of any penalty or assessment which has become...

6 CFR 13.44 - Right to administrative offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 6 Domestic Security 1 2010-01-01 2010-01-01 false Right to administrative offset. 13.44 Section 13.44 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY PROGRAM FRAUD CIVIL REMEDIES § 13.44 Right to administrative offset. The amount of any penalty or assessment that has become...

22 CFR 213.21 - Employee salary offset-general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Employee salary offset-general. 213.21 Section... § 213.21 Employee salary offset—general. (a) Purpose. This section establishes USAID's policies and... account of an employee. (b) Scope. The provisions of this section apply to collection by salary offset...

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…

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

"3D_Fault_Offsets," a Matlab Code to Automatically Measure Lateral and Vertical Fault Offsets in Topographic Data: Application to San Andreas, Owens Valley, and Hope Faults

NASA Astrophysics Data System (ADS)

Stewart, N.; Gaudemer, Y.; Manighetti, I.; Serreau, L.; Vincendeau, A.; Dominguez, S.; Mattéo, L.; Malavieille, J.

2018-01-01

Measuring fault offsets preserved at the ground surface is of primary importance to recover earthquake and long-term slip distributions and understand fault mechanics. The recent explosion of high-resolution topographic data, such as Lidar and photogrammetric digital elevation models, offers an unprecedented opportunity to measure dense collections of fault offsets. We have developed a new Matlab code, 3D_Fault_Offsets, to automate these measurements. In topographic data, 3D_Fault_Offsets mathematically identifies and represents nine of the most prominent geometric characteristics of common sublinear markers along faults (especially strike slip) in 3-D, such as the streambed (minimum elevation), top, free face and base of channel banks or scarps (minimum Laplacian, maximum gradient, and maximum Laplacian), and ridges (maximum elevation). By calculating best fit lines through the nine point clouds on either side of the fault, the code computes the lateral and vertical offsets between the piercing points of these lines onto the fault plane, providing nine lateral and nine vertical offset measures per marker. Through a Monte Carlo approach, the code calculates the total uncertainty on each offset. It then provides tools to statistically analyze the dense collection of measures and to reconstruct the prefaulted marker geometry in the horizontal and vertical planes. We applied 3D_Fault_Offsets to remeasure previously published offsets across 88 markers on the San Andreas, Owens Valley, and Hope faults. We obtained 5,454 lateral and vertical offset measures. These automatic measures compare well to prior ones, field and remote, while their rich record provides new insights on the preservation of fault displacements in the morphology.

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

Modification of the band offset in boronitrene

NASA Astrophysics Data System (ADS)

Obodo, K. O.; Andrew, R. C.; Chetty, N.

2011-10-01

Using density functional methods within the generalized gradient approximation implemented in the Quantum Espresso codes, we modify the band offset in a single layer of boronitrene by substituting a double line of carbon atoms. This effectively introduces a line of dipoles at the interface. We considered various junctions of this system within the zigzag and armchair orientations. Our results show that the “zigzag-short” structure is energetically most stable, with a formation energy of 0.502 eV and with a band offset of 1.51 eV. The “zigzag-long” structure has a band offset of 1.99 eV. The armchair structures are nonpolar, while the zigzag-single structures show a charge accumulation for the C-substituted B and charge depletion for the C-substituted N at the junction. Consequently there is no shifting of the bands.

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…

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...

40 CFR 13.22 - Salary offset when EPA is the creditor agency.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Salary offset when EPA is the creditor... COLLECTION STANDARDS Administrative Offset § 13.22 Salary offset when EPA is the creditor agency. (a... through salary offset, EPA will first provide the employee with the opportunity to pay in full the amount...

22 CFR 213.22 - Salary offset when USAID is the creditor agency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Salary offset when USAID is the creditor agency... Administrative Offset § 213.22 Salary offset when USAID is the creditor agency. (a) Due process requirements... through salary offset, USAID will first provide the employee with the opportunity to pay in full the...

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

Code of Federal Regulations, 2010 CFR

2010-01-01

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

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

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.

The association of retail promotions for cigarettes with the Master Settlement Agreement, tobacco control programmes and cigarette excise taxes.

PubMed

Loomis, Brett R; Farrelly, Matthew C; Mann, Nathan H

2006-12-01

Retail stores are the primary medium for marketing cigarettes to smokers in the US. The prevalence and characteristics of cigarette retail advertising and promotions have been described by several investigators. Less is known about the proportion of cigarette sales occurring as part of a retail promotion and about the effects of tobacco control policies on cigarette promotions. To estimate the effect of the Master Settlement Agreement (MSA), state tobacco control programme funding and cigarette taxes on retail promotions for cigarettes in supermarkets in the US. Proportion of cigarette sales occurring under a retail promotion and the value of multipack promotions (eg, buy one pack, get one pack free) and cents-off promotions, measured using scanner data in supermarkets from 50 retail market areas from 1994 to 2004. Promoted cigarette sales have increased significantly since the MSA (p<0.01), and are higher in market areas with high tobacco control programme funding (p<0.01) and high cigarette tax (p<0.01). The value of a multipack promotion is higher since the MSA (p<0.01) and in market areas with high cigarette tax (p<0.01). The value of a cents-off promotion is negatively related to the MSA (p<0.01), with mixed results for tobacco control programme funding (p<0.05), and is unassociated with tax. Higher promoted cigarette sales and increased promotional values in market areas with strong tobacco control policies, compared with market areas with weaker tobacco control policies, may partially offset the decline in smoking achieved in those areas.

The association of retail promotions for cigarettes with the Master Settlement Agreement, tobacco control programmes and cigarette excise taxes

PubMed Central

Loomis, Brett R; Farrelly, Matthew C; Mann, Nathan H

2006-01-01

Background Retail stores are the primary medium for marketing cigarettes to smokers in the US. The prevalence and characteristics of cigarette retail advertising and promotions have been described by several investigators. Less is known about the proportion of cigarette sales occurring as part of a retail promotion and about the effects of tobacco control policies on cigarette promotions. Objective To estimate the effect of the Master Settlement Agreement (MSA), state tobacco control programme funding and cigarette taxes on retail promotions for cigarettes in supermarkets in the US. Outcome measures Proportion of cigarette sales occurring under a retail promotion and the value of multipack promotions (eg, buy one pack, get one pack free) and cents‐off promotions, measured using scanner data in supermarkets from 50 retail market areas from 1994 to 2004. Results Promoted cigarette sales have increased significantly since the MSA (p<0.01), and are higher in market areas with high tobacco control programme funding (p<0.01) and high cigarette tax (p<0.01). The value of a multipack promotion is higher since the MSA (p<0.01) and in market areas with high cigarette tax (p<0.01). The value of a cents‐off promotion is negatively related to the MSA (p<0.01), with mixed results for tobacco control programme funding (p<0.05), and is unassociated with tax. Conclusions Higher promoted cigarette sales and increased promotional values in market areas with strong tobacco control policies, compared with market areas with weaker tobacco control policies, may partially offset the decline in smoking achieved in those areas. PMID:17130375

45 CFR 33.8 - Voluntary repayment agreement in lieu of salary offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Voluntary repayment agreement in lieu of salary... SALARY OFFSET § 33.8 Voluntary repayment agreement in lieu of salary offset. (a)(1) In response to the... notice of intent to offset. An employee who wishes to repay the debt without salary offset shall also...

Masculinity and Material Culture in Technological Transitions: From Letterpress to Offset Lithography, 1960s-1980s.

PubMed

Stein, Jesse Adams

Between the 1960s and the 1980s the printing industry in advanced capitalist economies underwent dramatic technological change. While the transition from "hot metal" compositing to computerized typesetting has been extensively analyzed, there was another transformation occurring simultaneously: in the pressroom, letterpress was gradually replaced by offset lithography. Many letterpress machinists retrained, moving from a heavy, manual technology (with an entrenched patriarchal culture) to a method that was faster and less physically taxing. However, unlike their compositor counterparts, the press-machinists' transition involved a continuity of traditional masculine craft identities rather than a rupture associated with "deskilling." Intrinsic to this experience of technological change was a masculine embodiment that was attuned to and shaped by the materiality and aesthetics of printing technologies. This article establishes how masculine craft identities do not rely exclusively on skill-based mastery of traditional technologies, but also relate to other dimensions of technology, such as aesthetics, embodied "know-how," and the physicality of industrial machinery.

10 CFR 15.33 - Collection by administrative offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

.... 3716 to collect a debt more than 10 years after the Government's right to collect the debt first... 170. If the collection of “approval” fees has been deferred, the ten-year period begins to run at the... collections by offset. (b) Mandatory centralized offset. (1) The NRC is required to refer past due, legally...

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...

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.

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...

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...

Enhancement cavities for zero-offset-frequency pulse trains.

PubMed

Holzberger, S; Lilienfein, N; Trubetskov, M; Carstens, H; Lücking, F; Pervak, V; Krausz, F; Pupeza, I

2015-05-15

The optimal enhancement of broadband optical pulses in a passive resonator requires a seeding pulse train with a specific carrier-envelope-offset frequency. Here, we control the phase of the cavity mirrors to tune the offset frequency for which a given comb is optimally enhanced. This enables the enhancement of a zero-offset-frequency train of sub-30-fs pulses to multi-kW average powers. The combination of pulse duration, power, and zero phase slip constitutes a crucial step toward the generation of attosecond pulses at multi-10-MHz repetition rates. In addition, this control affords the enhancement of pulses generated by difference-frequency mixing, e.g., for mid-infrared spectroscopy.

Using offsets to mitigate environmental impacts of major projects: A stakeholder analysis.

PubMed

Martin, Nigel; Evans, Megan; Rice, John; Lodhia, Sumit; Gibbons, Philip

2016-09-01

Global patterns of development suggest that as more projects are initiated, business will need to find acceptable measures to conserve biodiversity. The application of environmental offsets allows firms to combine their economic interests with the environment and society. This article presents the results of a multi-stakeholder analysis related to the design of offsets principles, policies, and regulatory processes, using a large infrastructure projects context. The results indicate that business was primarily interested in using direct offsets and other compensatory measures, known internationally as indirect offsets, to acquit their environmental management obligations. In contrast, the environmental sector argued that highly principled and scientifically robust offsets programs should be implemented and maintained for enduring environmental protection. Stakeholder consensus stressed the importance of offsets registers with commensurate monitoring and enforcement. Our findings provide instructive insights into the countervailing views of offsets policy stakeholders. Copyright © 2016 Elsevier Ltd. All rights reserved.

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.

36 CFR 1201.32 - What are NARA's procedures for salary offset?

Code of Federal Regulations, 2010 CFR

2010-07-01

... for salary offset? 1201.32 Section 1201.32 Parks, Forests, and Public Property NATIONAL ARCHIVES AND RECORDS ADMINISTRATION GENERAL RULES COLLECTION OF CLAIMS Salary Offset § 1201.32 What are NARA's procedures for salary offset? (a) NARA will coordinate salary deductions under this subpart as appropriate...

A framework for implementing biodiversity offsets: selecting sites and determining scale

USGS Publications Warehouse

Kiesecker, Joseph M.; Copeland, Holly; Pocewicz, Amy; Nibbelink, Nate; McKenney, Bruce; Dahlke, John; Holloran, Matthew J.; Stroud, Dan

2009-01-01

Biodiversity offsets provide a mechanism for maintaining or enhancing environmental values in situations where development is sought despite detrimental environmental impacts. They seek to ensure that unavoidable negative environmental impacts of development are balanced by environmental gains, with the overall aim of achieving a net neutral or positive outcome. Once the decision has been made to offset, multiple issues arise regarding how to do so in practice. A key concern is site selection. In light of the general aim to locate offsets close to the affected sites to ensure that benefits accrue in the same area, what is the appropriate spatial scale for identifying potential offset sites (e.g., local, ecoregional)? We use the Marxan site-selection algorithm to address conceptual and methodological challenges associated with identifying a set of potential offset sites and determining an appropriate spatial scale for them. To demonstrate this process, we examined the design of offsets for impacts from development on the Jonah natural gas field in Wyoming.

Offsetting the impacts of mining to achieve no net loss of native vegetation.

PubMed

Sonter, L J; Barrett, D J; Soares-Filho, B S

2014-08-01

Offsets are a novel conservation tool, yet using them to achieve no net loss of biodiversity is challenging. This is especially true when using conservation offsets (i.e., protected areas) because achieving no net loss requires avoiding equivalent loss. Our objective was to determine if offsetting the impacts of mining achieves no net loss of native vegetation in Brazil's largest iron mining region. We used a land-use change model to simulate deforestation by mining to 2020; developed a model to allocate conservation offsets to the landscape under 3 scenarios (baseline, no new offsets; current practice, like-for-like [by vegetation type] conservation offsetting near the impact site; and threat scenario, like-for-like conservation offsetting of highly threatened vegetation); and simulated nonmining deforestation to 2020 for each scenario to quantify avoided deforestation achieved with offsets. Mines cleared 3570 ha of native vegetation by 2020. Under a 1:4 offset ratio, mining companies would be required to conserve >14,200 ha of native vegetation, doubling the current extent of protected areas in the region. Allocating offsets under current practice avoided deforestation equivalent to 3% of that caused by mining, whereas allocating under the threat scenario avoided 9%. Current practice failed to achieve no net loss because offsets did not conserve threatened vegetation. Explicit allocation of offsets to threatened vegetation also failed because the most threatened vegetation was widely dispersed across the landscape, making conservation logistically difficult. To achieve no net loss with conservation offsets requires information on regional deforestation trajectories and the distribution of threatened vegetation. However, in some regions achieving no net loss through conservation may be impossible. In these cases, other offsetting activities, such as revegetation, will be required. © 2014 Society for Conservation Biology.

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...

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 CFR 835.601 - Purpose.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.601 Purpose. This subpart establishes... offset against the income tax refunds of persons owing debts to OPM. It specifies the agency procedures...

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...

Study of weld offset in longitudinally welded SSME HPFTP inlet

NASA Technical Reports Server (NTRS)

Min, J. B.; Spanyer, K. S.; Brunair, R. M.

1992-01-01

Welded joints are an essential part of rocket engine structures such as the Space Shuttle Main Engine (SSME) turbopumps. Defects produced in the welding process can be detrimental to weld performance. Recently, review of the SSME high pressure fuel turbopump (HPFTP) titanium inlet X-rays revealed several weld discrepancies such as penetrameter density issues, film processing discrepancies, weld width discrepancies, porosity, lack of fusion, and weld offsets. Currently, the sensitivity of welded structures to defects is of concern. From a fatigue standpoint, weld offset may have a serious effect since local yielding, in general, aggravates cyclic stress effects. Therefore, the weld offset issue is considered in this report. Using the FEM and beamlike plate approximations, parametric studies were conducted to determine the influence of weld offsets and a variation of weld widths in longitudinally welded cylindrical structures with equal wall thicknesses on both sides of the joint. Following the study, some conclusions are derived for the weld offsets.

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...

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...

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...

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...

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...

12 CFR 608.841 - Requesting current paying agency to offset salary.

Code of Federal Regulations, 2010 CFR

2010-01-01

... salary. 608.841 Section 608.841 Banks and Banking FARM CREDIT ADMINISTRATION ADMINISTRATIVE PROVISIONS COLLECTION OF CLAIMS OWED THE UNITED STATES Offset Against Salary § 608.841 Requesting current paying agency to offset salary. (a) To request a paying agency to impose a salary offset against amounts owed to...

24 CFR 17.135 - Procedures for salary offset: types of collection.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Procedures for salary offset: types of collection. 17.135 Section 17.135 Housing and Urban Development Office of the Secretary... the Government Salary Offset Provisions § 17.135 Procedures for salary offset: types of collection. A...

24 CFR 17.137 - Procedures for salary offset: imposition of interest.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Procedures for salary offset: imposition of interest. 17.137 Section 17.137 Housing and Urban Development Office of the Secretary... the Government Salary Offset Provisions § 17.137 Procedures for salary offset: imposition of interest...

24 CFR 17.136 - Procedures for salary offset: methods of collection.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Procedures for salary offset: methods of collection. 17.136 Section 17.136 Housing and Urban Development Office of the Secretary... the Government Salary Offset Provisions § 17.136 Procedures for salary offset: methods of collection...

Graphic Arts/Offset Lithography.

ERIC Educational Resources Information Center

Hoisington, James; Metcalf, Joseph

This revised curriculum for graphic arts is designed to provide secondary and postsecondary students with entry-level skills and an understanding of current printing technology. It contains lesson plans based on entry-level competencies for offset lithography as identified by educators and industry representatives. The guide is divided into 15…

Energy band offsets of dielectrics on InGaZnO4

NASA Astrophysics Data System (ADS)

Hays, David C.; Gila, B. P.; Pearton, S. J.; Ren, F.

2017-06-01

Thin-film transistors (TFTs) with channels made of hydrogenated amorphous silicon (a-Si:H) and polycrystalline silicon (poly-Si) are used extensively in the display industry. Amorphous silicon continues to dominate large-format display technology, but a-Si:H has a low electron mobility, μ ˜ 1 cm2/V s. Transparent, conducting metal-oxide materials such as Indium-Gallium-Zinc Oxide (IGZO) have demonstrated electron mobilities of 10-50 cm2/V s and are candidates to replace a-Si:H for TFT backplane technologies. The device performance depends strongly on the type of band alignment of the gate dielectric with the semiconductor channel material and on the band offsets. The factors that determine the conduction and valence band offsets for a given material system are not well understood. Predictions based on various models have historically been unreliable and band offset values must be determined experimentally. This paper provides experimental band offset values for a number of gate dielectrics on IGZO for next generation TFTs. The relationship between band offset and interface quality, as demonstrated experimentally and by previously reported results, is also explained. The literature shows significant variations in reported band offsets and the reasons for these differences are evaluated. The biggest contributor to conduction band offsets is the variation in the bandgap of the dielectrics due to differences in measurement protocols and stoichiometry resulting from different deposition methods, chemistry, and contamination. We have investigated the influence of valence band offset values of strain, defects/vacancies, stoichiometry, chemical bonding, and contamination on IGZO/dielectric heterojunctions. These measurements provide data needed to further develop a predictive theory of band offsets.

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...

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...

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...

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...

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...

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...

7 CFR 3.83 - Procedures for salary offset: methods of collection.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 1 2010-01-01 2010-01-01 false Procedures for salary offset: methods of collection. 3.83 Section 3.83 Agriculture Office of the Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.83 Procedures for salary offset: methods of collection. (a) General. A debt will be collected...

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...

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...

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...

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...

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...

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...

Influence of Random DC Offsets on Burst-Mode Receiver Sensitivity

NASA Astrophysics Data System (ADS)

Ossieur, Peter; de Ridder, Tine; Qiu, Xing-Zhi; Vandewege, Jan

2006-03-01

This paper presents the influence of random direct current (dc) offsets on the sensitivity of dc-coupled burst-mode receivers (BMRxs). It is well known that a BMRx exhibits a noisy decision threshold, resulting in a sensitivity penalty. If the BMRx is dc coupled, an additional penalty is incurred by random dc offsets. This penalty can only be determined for a statistically significant number of fabricated BMRx samples. Using Monte Carlo (MC) simulations and a detailed BMRx model, the relationship between the variance of this random dc offset, the resulting sensitivity penalty, and BMRx yield (the fraction of fabricated BMRx samples that meets a given sensitivity specification) is evaluated as a function of various receiver parameters. The obtained curves can be used to trade off BMRx die area against sensitivity for a given yield. It is demonstrated that a thorough understanding of the relationship between BMRx sensitivity, BMRx yield, and the variance of the random dc offsets is needed to optimize a dc-coupled BMRx with respect to sensitivity and die area for a given yield. It is shown that compensation of dc offsets with a resolution of 8 bits results in a sensitivity penalty of 1 dB for a wide range of random dc offsets.

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...

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...

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...

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…

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...

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...

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...

12 CFR 1408.41 - Requesting current paying agency to offset salary.

Code of Federal Regulations, 2010 CFR

2010-01-01

... salary. 1408.41 Section 1408.41 Banks and Banking FARM CREDIT SYSTEM INSURANCE CORPORATION COLLECTION OF CLAIMS OWED THE UNITED STATES Offset Against Salary § 1408.41 Requesting current paying agency to offset salary. (a) To request a paying agency to impose a salary offset against amounts owed to the debtor, the...

7 CFR 3.82 - Procedures for salary offset: types of collection.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 1 2010-01-01 2010-01-01 false Procedures for salary offset: types of collection. 3.82 Section 3.82 Agriculture Office of the Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.82 Procedures for salary offset: types of collection. A debt will be collected in a lump-sum...

34 CFR 32.8 - Pre-offset hearing on the written submissions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Pre-offset hearing on the written submissions. 32.8 Section 32.8 Education Office of the Secretary, Department of Education SALARY OFFSET TO RECOVER OVERPAYMENTS OF PAY OR ALLOWANCES FROM DEPARTMENT OF EDUCATION EMPLOYEES § 32.8 Pre-offset hearing on the...

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2011 CFR

2011-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2013 CFR

2013-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2012 CFR

2012-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

41 CFR 105-56.014 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-07-01

... centralized salary offset computer matching, identify Federal employees who owe delinquent non-tax debt to the... satisfy delinquent non-tax debt owed to the United States. GSA will pursue, when appropriate, such debt... (FMS) administrative offset program, to collect delinquent debts owed to the Federal Government. This...

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…

38 CFR 3.658 - Offsets; dependency and indemnity compensation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Offsets; dependency and... AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Adjustments and Resumptions § 3.658 Offsets; dependency and indemnity compensation. (a) When an award of dependency and...

38 CFR 3.658 - Offsets; dependency and indemnity compensation.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Offsets; dependency and... AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Adjustments and Resumptions § 3.658 Offsets; dependency and indemnity compensation. (a) When an award of dependency and...

38 CFR 3.658 - Offsets; dependency and indemnity compensation.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Offsets; dependency and... AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Adjustments and Resumptions § 3.658 Offsets; dependency and indemnity compensation. (a) When an award of dependency and...

38 CFR 3.658 - Offsets; dependency and indemnity compensation.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Offsets; dependency and... AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Adjustments and Resumptions § 3.658 Offsets; dependency and indemnity compensation. (a) When an award of dependency and...

38 CFR 3.658 - Offsets; dependency and indemnity compensation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Offsets; dependency and... AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Adjustments and Resumptions § 3.658 Offsets; dependency and indemnity compensation. (a) When an award of dependency and...

Offset-electrode profile acquisition strategy for electrical resistivity tomography

NASA Astrophysics Data System (ADS)

Robbins, Austin R.; Plattner, Alain

2018-04-01

We present an electrode layout strategy that allows electrical resistivity profiles to image the third dimension close to the profile plane. This "offset-electrode profile" approach involves laterally displacing electrodes away from the profile line in an alternating fashion and then inverting the resulting data using three-dimensional electrical resistivity tomography software. In our synthetic and field surveys, the offset-electrode method succeeds in revealing three-dimensional structures in the vicinity of the profile plane, which we could not achieve using three-dimensional inversions of linear profiles. We confirm and explain the limits of linear electrode profiles through a discussion of the three-dimensional sensitivity patterns: For a homogeneous starting model together with a linear electrode layout, all sensitivities remain symmetric with respect to the profile plane through each inversion step. This limitation can be overcome with offset-electrode layouts by breaking the symmetry pattern among the sensitivities. Thanks to freely available powerful three-dimensional resistivity tomography software and cheap modern computing power, the requirement for full three-dimensional calculations does not create a significant burden and renders the offset-electrode approach a cost-effective method. By offsetting the electrodes in an alternating pattern, as opposed to laying the profile out in a U-shape, we minimize shortening the profile length.

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...

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...

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...

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...

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...

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...

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...

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...

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…

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...

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...

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.

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.

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

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.

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…

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…

A Computer Simulation of the System-Wide Effects of Parallel-Offset Route Maneuvers

NASA Technical Reports Server (NTRS)

Lauderdale, Todd A.; Santiago, Confesor; Pankok, Carl

2010-01-01

Most aircraft managed by air-traffic controllers in the National Airspace System are capable of flying parallel-offset routes. This paper presents the results of two related studies on the effects of increased use of offset routes as a conflict resolution maneuver. The first study analyzes offset routes in the context of all standard resolution types which air-traffic controllers currently use. This study shows that by utilizing parallel-offset route maneuvers, significant system-wide savings in delay due to conflict resolution of up to 30% are possible. It also shows that most offset resolutions replace horizontal-vectoring resolutions. The second study builds on the results of the first and directly compares offset resolutions and standard horizontal-vectoring maneuvers to determine that in-trail conflicts are often more efficiently resolved by offset maneuvers.

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

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…

The Estate Tax Enigma.

ERIC Educational Resources Information Center

Harrison, Ellen K.

2001-01-01

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

Tax Reform Implications for Rural Communities and Farmers.

ERIC Educational Resources Information Center

Durst, Ron L.; Reeder, Richard J.

1987-01-01

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

Tax-1 and Tax-2 similarities and differences: focus on post-translational modifications and NF-κB activation

PubMed Central

Shirinian, Margret; Kfoury, Youmna; Dassouki, Zeina; El-Hajj, Hiba; Bazarbachi, Ali

2013-01-01

Although human T cell leukemia virus type 1 and 2 (HTLV-1 and HTLV-2) share similar genetic organization, they have major differences in their pathogenesis and disease manifestation. HTLV-1 is capable of transforming T lymphocytes in infected patients resulting in adult T cell leukemia/lymphoma whereas HTLV-2 is not clearly associated with lymphoproliferative diseases. Numerous studies have provided accumulating evidence on the involvement of the viral transactivators Tax-1 versus Tax-2 in T cell transformation. Tax-1 is a potent transcriptional activator of both viral and cellular genes. Tax-1 post-translational modifications and specifically ubiquitylation and SUMOylation have been implicated in nuclear factor-kappaB (NF-κB) activation and may contribute to its transformation capacity. Although Tax-2 has similar protein structure compared to Tax-1, the two proteins display differences both in their protein–protein interaction and activation of signal transduction pathways. Recent studies on Tax-2 have suggested ubiquitylation and SUMOylation independent mechanisms of NF-κB activation. In this present review, structural and functional differences between Tax-1 and Tax-2 will be summarized. Specifically, we will address their subcellular localization, nuclear trafficking and their effect on cellular regulatory proteins. A special attention will be given to Tax-1/Tax-2 post-translational modification such as ubiquitylation, SUMOylation, phosphorylation, acetylation, NF-κB activation, and protein–protein interactions involved in oncogenecity both in vivo and in vitro. PMID:23966989

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.

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

Numerical simulation of offset-drain amorphous oxide-based thin-film transistors

NASA Astrophysics Data System (ADS)

Jeong, Jaewook

2016-11-01

In this study, we analyzed the electrical characteristics of amorphous indium-gallium-zinc-oxide (a-IGZO) thin-film transistors (TFTs) with an offset-drain structure by technology computer aided design (TCAD) simulation. When operating in a linear region, an enhancement-type TFT shows poor field-effect mobility because most conduction electrons are trapped in acceptor-like defects in an offset region when the offset length (L off) exceeds 0.5 µm, whereas a depletion-type TFT shows superior field-effect mobility owing to the high free electron density in the offset region compared with the trapped electron density. When operating in the saturation region, both types of TFTs show good field-effect mobility comparable to that of a reference TFT with a large gate overlap. The underlying physics of the depletion and enhancement types of offset-drain TFTs are systematically analyzed.

Investigation of Maximum Blade Loading Capability of Lift-Offset Rotors

NASA Technical Reports Server (NTRS)

Yeo, Hyeonsoo; Johnson, Wayne

2013-01-01

Maximum blade loading capability of a coaxial, lift-offset rotor is investigated using a rotorcraft configuration designed in the context of short-haul, medium-size civil and military missions. The aircraft was sized for a 6600-lb payload and a range of 300 nm. The rotor planform and twist were optimized for hover and cruise performance. For the present rotor performance calculations, the collective pitch angle is progressively increased up to and through stall with the shaft angle set to zero. The effects of lift offset on rotor lift, power, controls, and blade airloads and structural loads are examined. The maximum lift capability of the coaxial rotor increases as lift offset increases and extends well beyond the McHugh lift boundary as the lift potential of the advancing blades are fully realized. A parametric study is conducted to examine the differences between the present coaxial rotor and the McHugh rotor in terms of maximum lift capabilities and to identify important design parameters that define the maximum lift capability of the rotor. The effects of lift offset on rotor blade airloads and structural loads are also investigated. Flap bending moment increases substantially as lift offset increases to carry the hub roll moment even at low collective values. The magnitude of flap bending moment is dictated by the lift-offset value (hub roll moment) but is less sensitive to collective and speed.

10 CFR 16.13 - Procedures for centralized administrative offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Section 16.13 Energy NUCLEAR REGULATORY COMMISSION SALARY OFFSET PROCEDURES FOR COLLECTING DEBTS OWED BY FEDERAL EMPLOYEES TO THE FEDERAL GOVERNMENT § 16.13 Procedures for centralized administrative offset. (a) The NRC must notify Treasury of all debts that are delinquent as defined in the FCCS (over 180 days...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 7 2011-01-01 2011-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 7 2013-01-01 2013-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 7 2014-01-01 2014-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 7 2012-01-01 2012-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

7 CFR 760.911 - Offsets, assignments, and debt settlement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Offsets, assignments, and debt settlement. 760.911 Section 760.911 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY... § 760.911 Offsets, assignments, and debt settlement. (a) Any payment to any participant will be made...

Do Individuals Perceive Income Tax Rates Correctly?

PubMed Central

Gideon, Michael

2017-01-01

This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity. PMID:29238156

Do Individuals Perceive Income Tax Rates Correctly?

PubMed

Gideon, Michael

2017-01-01

This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity.