Sample records for tax relief act

  1. 77 FR 37362 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-21

    ...] Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a Public Safety... public safety answering points (PSAPs) as required by the ``Middle Class Tax Relief and Job Creation Act... Objectives of, the Proposed Rules 21. The ``Middle Class Tax Relief and Job Creation Act of 2012'' requires...

  2. The Americans with Disabilities Act: prescription for tax relief.

    PubMed

    Cook, E D; Judice, A K; Hazelwood, A C

    1996-01-01

    As employers, healthcare organizations must comply with Title I of the Americans with Disabilities Act of 1990-Employment Discrimination by Private Entities-which covers virtually all aspects of employment and prohibits employers from discriminating against otherwise qualified job applicants and workers who have disabilities or who become disabled. Further, healthcare organizations must comply with the provisions of Title III of the act-Nondiscrimination on the Basis of Disability by Public Accommodations and in Commercial Facilities-which requires places of public accommodations and commercial facilities to be designed, constructed, and altered in compliance with the accessibility standards of the act. While compliance with the ADA can be costly, four specific sections of the Internal Revenue Code offer tax relief to organizations that meet the guidelines of Titles I and III.

  3. 78 FR 10099 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-13

    ... of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a Public Safety... establish a do-not-call registry for public safety answering points (PSAP) and prohibit the use of automatic... amended rules are necessary to implement the enforcement provisions of the Middle Class Tax Relief and Job...

  4. Effectiveness of Property Tax Relief in Oregon.

    ERIC Educational Resources Information Center

    Hartman, William T.; Hwang, C. S.

    This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

  5. 77 FR 71131 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-29

    ... access to OADEs. Some OADEs are marketers that make autodialed calls on behalf of other entities, e.g... adopts the existing definition in its rules, as set forth in the TCPA context, and defines an ``emergency.... Definitions. As noted above, the Tax Relief Act does not define ``automatic dialing'' or ``robocall...

  6. A Closer Look: The American Taxpayer Relief Act of 2012

    ERIC Educational Resources Information Center

    Balmer, Mary

    2013-01-01

    School districts may be affected by the American Taxpayer Relief Act of 2012 with regard to fixed assets management and education entities. The act avoids the scheduled increases to individual income tax rates for most Americans and extends a host of expired and expiring tax provisions for both individuals and businesses. The provisions described…

  7. 22 countries: tax relief for vaccines, ORS, and contraceptives.

    PubMed

    Krasovec, K; Connor, C

    1999-01-01

    This article presents the implementation of tax relief of the three key public health commodities--vaccines, oral rehydration salts (ORS), and contraceptives--in 22 countries. Tax relief was provided in the form of exemptions, waivers, reductions or some combination thereof, with the goal of improving the health status of the population. Tax relief is known to aid in the achievement of policy objectives, which include reduction of buyer's administrative cost, and budget needs, reduction of consumer prices and increase of product supply. Through a global e-mail survey in 1997, information on vaccine, ORS, and contraceptive tax exemptions was gathered. Results revealed that 68% of the countries granted tax relief. It was observed that 87% of the public sector benefits from tax relief for at least one commodity, 67% of the private nonprofit sector, and 53% of the private for-profit sector. On the other hand, the use of waiver procedures for tax relief greatly differs across countries. It was noted that tax exemptions rather than waiver procedures result in the greatest benefits. This article suggests further expansion of private nonprofit and for-profit sectors with appropriate guarantees of consumer savings, as well as implementation of tax relief.

  8. 48 CFR 252.229-7001 - Tax relief.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... following paragraph (d) to the basic clause: (d) Tax relief will be claimed in Germany pursuant to the provisions of the Agreement Between the United States of America and Germany Concerning Tax Relief to be Accorded by Germany to United States Expenditures in the Interest of Common Defense. The Contractor shall...

  9. 48 CFR 252.229-7001 - Tax relief.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... following paragraph (d) to the basic clause: (d) Tax relief will be claimed in Germany pursuant to the provisions of the Agreement Between the United States of America and Germany Concerning Tax Relief to be Accorded by Germany to United States Expenditures in the Interest of Common Defense. The Contractor shall...

  10. 48 CFR 252.229-7001 - Tax relief.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... following paragraph (d) to the basic clause: (d) Tax relief will be claimed in Germany pursuant to the provisions of the Agreement Between the United States of America and Germany Concerning Tax Relief to be Accorded by Germany to United States Expenditures in the Interest of Common Defense. The Contractor shall...

  11. 48 CFR 252.229-7001 - Tax relief.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... following paragraph (d) to the basic clause: (d) Tax relief will be claimed in Germany pursuant to the provisions of the Agreement Between the United States of America and Germany Concerning Tax Relief to be Accorded by Germany to United States Expenditures in the Interest of Common Defense. The Contractor shall...

  12. Commuter Benefits Provisions of the Taxpayer Relief Act of 1997

    DOT National Transportation Integrated Search

    1997-08-22

    The Taxpayer Relief Act of 1997 makes offering a menu of commute benefits, sometimes called transportation fringe benefits, far more appealing to employers. Downtown employers and their employees are most likely to take advantage of the new tax law p...

  13. The Unintended Consequences of Property Tax Relief: New York's STAR Program

    ERIC Educational Resources Information Center

    Eom, Tae Ho; Duncombe, William; Nguyen-Hoang, Phuong; Yinger, John

    2014-01-01

    New York's School Tax Relief Program, STAR, provides state-funded property tax relief for homeowners. Like a matching grant, STAR changes the price of education, thereby altering the incentives of voters and school officials and leading to unintended consequences. Using data for New York State school districts before and after STAR was…

  14. 48 CFR 252.229-7001 - Tax Relief.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... claimed in Germany pursuant to the provisions of the Agreement Between the United States of America and Germany Concerning Tax Relief to be Accorded by Germany to United States Expenditures in the Interest of...

  15. 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)

  16. Financing Schools and Property Tax Relief -- A State Responsibility. The Report in Brief.

    ERIC Educational Resources Information Center

    Advisory Commission on Intergovernmental Relations, Washington, DC.

    This report is the first response to President Nixon's request to the Commission for an evaluation of the proposed replacement of school property taxes by a Federal value added tax. The report findings reveal that a federal program to bring tax relief is neither necessary nor desirable, and the Commission suggests that the States assume a greater…

  17. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

  18. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

  19. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

  20. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

  1. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on Fuel...

  2. Reconciling State Aid and Property Tax Relief for Urban Schools: Birthing a New STAR in New York State

    ERIC Educational Resources Information Center

    Eom, Tae Ho; Killeen, Kieran M.

    2007-01-01

    Similar to many property tax relief programs, New York State's School Tax Relief (STAR) program has been shown to exacerbate school resource inequities across urban, suburban, and rural schools. STAR's inherent conflict with the wealth equalization policies of New York State's school finance system are highlighted in a manner that effectively…

  3. How Tax Relief for Training Can Make a Real Difference

    ERIC Educational Resources Information Center

    Wilson, Tom

    2011-01-01

    Companies received more than 5 billion British Pounds last year from the Exchequer in tax relief for work-related training. That is equivalent to the turnover of more than 250 further education colleges. And it vastly overshadows the 50 million British Pounds Growth and Innovation Fund set up to support employers' initiatives to improve skills and…

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. Property Tax Restrictions on School Board Taxing Authority in Pennsylvania

    ERIC Educational Resources Information Center

    Shrom, Timothy J.; Hartman, William

    2014-01-01

    The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

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

    PubMed

    Dennis-Escoffier, Shirley; Quintana, Olga

    2004-04-01

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

  10. 20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit Reduction § 606.25 Waiver of and substitution for additional tax credit reduction. A provision of subsection (c)(2) of section 3302 of FUTA provides that, for a...

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

    PubMed

    Komensky, A M

    1979-04-01

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

  12. 32 CFR 232.10 - Servicemembers Civil Relief Act protections unaffected.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Servicemembers Civil Relief Act protections... OF DEFENSE (CONTINUED) MISCELLANEOUS LIMITATIONS ON TERMS OF CONSUMER CREDIT EXTENDED TO SERVICE MEMBERS AND DEPENDENTS § 232.10 Servicemembers Civil Relief Act protections unaffected. Nothing in this...

  13. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

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

  14. 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...

  15. 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...

  16. 12 CFR 303.248 - Truth in Lending Act-Relief from reimbursement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Truth in Lending Act-Relief from reimbursement... PRACTICE FILING PROCEDURES Other Filings § 303.248 Truth in Lending Act—Relief from reimbursement. (a) Scope. This section applies to requests for relief from reimbursement pursuant to the Truth in Lending...

  17. 26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Additional records under Railroad Retirement... Railroad Retirement Tax Act. (a) Records of employers. (1) Every employer liable for tax under the Railroad... settlement of taxes under the Railroad Retirement Tax Act made pursuant to the regulations in this part. (b...

  18. 26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

  19. 26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

  20. 26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

  1. 26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

  2. 26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

  3. The Servicemembers Civil Relief Act (P.L. 108-189)

    DTIC Science & Technology

    2004-04-20

    Remedies 22 Inappropriate use of the Act 22 Certification 22 Interlocutory orders 22 VII Further Relief 22 Anticipatory relief 22 Extension of power of...distribution unlimited 13. SUPPLEMENTARY NOTES 14. ABSTRACT 15. SUBJECT TERMS 16. SECURITY CLASSIFICATION OF: 17. LIMITATION OF ABSTRACT UU 18. NUMBER...that has been subject to differing interpretations by courts and modifies or expands certain benefits The SCRA provides protections for

  4. 77 FR 74798 - Awards for Information Relating To Detecting Underpayments of Tax or Violations of the Internal...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-18

    ... Awards for Information Relating To Detecting Underpayments of Tax or Violations of the Internal Revenue... regarding underpayments of tax or violations of the internal revenue laws and filing claims for award, as...). SUPPLEMENTARY INFORMATION: Background Section 406 of the Tax Relief and Health Care Act of 2006, Public Law 109...

  5. 26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

  6. 26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

  7. 26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

  8. 26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

  9. 26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

  10. 26 CFR 31.6011(a)-2 - Returns under Railroad Retirement Tax Act.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns under Railroad Retirement Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-2 Returns under Railroad Retirement Tax... after 1954 within which compensation taxable under the Railroad Retirement Tax Act is paid to his...

  11. 2004 tax legislation: a plus for woodland owners

    Treesearch

    William C. Siegel

    2004-01-01

    The Working Families Tax Relief Act of 2004 was signed into law by the president on Octobber 4, 2004. After undergoing some compromises in conference, the bill sailed through the House of Representatives by 339 to 65 vote margin, and was accepted by the Senate 92 to 3.

  12. 26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Retirement Tax Act shall keep records of all remuneration (whether in money or in something which may be used... Railroad Retirement Tax Act shall keep records of all remuneration (whether in money or in something which...

  13. 26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Retirement Tax Act shall keep records of all remuneration (whether in money or in something which may be used... Railroad Retirement Tax Act shall keep records of all remuneration (whether in money or in something which...

  14. 26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Retirement Tax Act shall keep records of all remuneration (whether in money or in something which may be used... Railroad Retirement Tax Act shall keep records of all remuneration (whether in money or in something which...

  15. 26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Retirement Tax Act shall keep records of all remuneration (whether in money or in something which may be used... Railroad Retirement Tax Act shall keep records of all remuneration (whether in money or in something which...

  16. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Certain elections under the Economic Recovery... TREASURY (CONTINUED) ESTATE AND GIFT TAXES TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 22.0 Certain elections under the Economic Recovery Tax Act of 1981. (a) Election of...

  17. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Certain elections under the Economic Recovery... TREASURY (CONTINUED) ESTATE AND GIFT TAXES TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 22.0 Certain elections under the Economic Recovery Tax Act of 1981. (a) Election of...

  18. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Certain elections under the Economic Recovery... TREASURY (CONTINUED) ESTATE AND GIFT TAXES TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 22.0 Certain elections under the Economic Recovery Tax Act of 1981. (a) Election of...

  19. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Certain elections under the Economic Recovery... TREASURY (CONTINUED) ESTATE AND GIFT TAXES TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 22.0 Certain elections under the Economic Recovery Tax Act of 1981. (a) Election of...

  20. The Effect of Capital Gains Taxation on Home Sales: Evidence from the Taxpayer Relief Act of 1997

    PubMed Central

    Shan, Hui

    2010-01-01

    The Taxpayer Relief Act of 1997 (TRA97) significantly changed the tax treatment of housing capital gains in the United States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased replacement homes of equal or greater value. Since 1997, homeowners can exclude capital gains of $500,000 (or $250,000 for single filers) when they sell their houses. Such dramatic changes provide a good opportunity to study the lock-in effect of capital gains taxation on home sales. Using 1982–2008 transaction data on single-family houses in 16 affluent towns within the Boston metropolitan area, I find that TRA97 reversed the lock-in effect of capital gains taxes on houses with low and moderate capital gains. Specifically, the semiannual sales rate of houses with positive gains up to $500,000 increased by 0.40–0.62 percentage points after TRA97, representing a 19–24 percent increase from the pre-TRA97 baseline sales rate. In contrast, I do not find TRA97 to have a significant effect on houses with gains above $500,000. Moreover, the short-term effect of TRA97 is much larger than the long-term effect, suggesting that many previously locked-in homeowners took advantage of the exclusions immediately after TRA97. In addition, I exploit the 2001 and 2003 legislative changes in the capital gains tax rate to estimate the tax elasticity of home sales during the post-TRA97 period. The estimation results suggest that a $10,000 increase in capital gains taxes reduces the semiannual home sales rate by about 0.1–0.2 percentage points, or 6–13 percent from the post-TRA97 average sales rate. PMID:21170145

  1. 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

  2. 27 CFR 25.282 - Beer lost by fire, theft, casualty, or act of God.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Beer lost by fire, theft... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.282 Beer lost by fire, theft, casualty, or act of God. (a) General. The tax paid by...

  3. 27 CFR 25.282 - Beer lost by fire, theft, casualty, or act of God.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Beer lost by fire, theft... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.282 Beer lost by fire, theft, casualty, or act of God. (a) General. The tax paid by...

  4. 78 FR 49242 - Relief From Joint and Several Liability

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-13

    ... Relief From Joint and Several Liability AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice... joint and several tax liability under section 6015 of the Internal Revenue Code (Code) and relief from... are husband and wife to file a joint Federal income tax return. Married individuals who choose to file...

  5. Tax Relief Certainty Act

    THOMAS, 111th Congress

    Sen. DeMint, Jim [R-SC

    2010-11-18

    Senate - 11/19/2010 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 651. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  6. Permanent Tax Relief Act

    THOMAS, 112th Congress

    Sen. Lee, Mike [R-UT

    2012-07-23

    Senate - 07/24/2012 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 472. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  7. The effects of federal and state death and gift taxes on nonindustrial private forest lands in the midwestern states

    Treesearch

    Daniel M. Peters; Harry L. Haney; John L. Greene

    1998-01-01

    This paper summarizes Federal estate taxes and the death taxes of the 14 Midwestern States, with attention given to special provisions that apply to forestry and related land uses. Additionally, changes imposed by the 1997 Taxpayer Relief Act that must be considered in estate planning are introduced. A hypothetical family with a >/=3.5 million gross estate is...

  8. How the new tax act affects practice sales.

    PubMed

    Bramson, J

    1993-12-01

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

  9. Distinct nuclear body components, PML and SMRT, regulate the trans-acting function of HTLV-1 Tax oncoprotein.

    PubMed

    Ariumi, Yasuo; Ego, Takeshi; Kaida, Atsushi; Matsumoto, Mikiko; Pandolfi, Pier Paolo; Shimotohno, Kunitada

    2003-03-20

    Several viruses target cellular promyelocytic leukemia (PML)-nuclear bodies (PML-NBs) to induce their disruption, marked morphological changes in these structures or the relocation to PML-NB components to the cytoplasm of infected cells. PML conversely interferes with viral replication. We demonstrate that PML acts as a coactivator for the human T-cell leukemia virus type 1 (HTLV-1) Tax oncoprotein without direct binding. Tax was identified within interchromatin granule clusters (IGCs)/RNA splicing bodies (SBs), not PML-NBs; Tax expression did not affect PML-NB formation. Moreover, PML and CBP/p300 cooperatively activated Tax-mediated HTLV-1-LTR-dependent gene expression. Interestingly, two PML mutants, PML-RAR and PMLDelta216-331, which fail to form PML-NBs, could also coactivate Tax-mediated trans-acting function but had no effect on retinoic acid receptor (RAR)- or p53-dependent gene expression. In contrast, SMRT (silencing mediator for retinoic acid and thyroid hormone receptors), a nuclear corepressor found within the matrix-associated deacetylase (MAD) nuclear body, relocalized into Tax-associated nuclear bodies upon coexpression with Tax. SMRT coactivated the trans-acting function of Tax through direct binding. Coexpression of SMRT and PML resulted in an additive activation of Tax trans-acting function. Thus, crosstalk between distinct nuclear bodies may control Tax function.

  10. Medicaid program; health care-related taxes.

    PubMed

    2008-02-22

    This final rule revises the collection threshold under the regulatory indirect guarantee hold harmless arrangement test to reflect the provisions of the Tax Relief and Health Care Act of 2006. When determining whether there is an indirect guarantee under the 2-prong test for portions of fiscal years beginning on or after January 1, 2008 and before October 1, 2011, the allowable amount that can be collected from a health care-related tax is reduced from 6 to 5.5 percent of net patient revenues received by the taxpayers. This final rule also clarifies the standard for determining the existence of a hold harmless arrangement under the positive correlation test, Medicaid payment test, and the guarantee test (with conforming changes to parallel provisions concerning hold harmless arrangements with respect to provider-related donations); codifies changes to permissible class of health care items or services related to managed care organizations as enacted by the Deficit Reduction Act of 2005; and, removes obsolete transition period regulatory language.

  11. Reforestation tax incentives under the American jobs creation act of 2004

    Treesearch

    Thomas J. Straka; John L. Greene

    2007-01-01

    The American jobs creation act of 2004 made significant changes in the reforestation tax incentives available to private forest owners. Owners can now deduct outright reforestation costs up to $10,000 per year for each qualifying timber property and amortize any additional amount over 8 tax years. to assess the financial benefit the new incentives provide to forest...

  12. 48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government... Office. (b) Specific information should be included in the request for tax relief, such as the number of...

  13. 48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government... Office. (b) Specific information should be included in the request for tax relief, such as the number of...

  14. 48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government... Office. (b) Specific information should be included in the request for tax relief, such as the number of...

  15. 48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government... Office. (b) Specific information should be included in the request for tax relief, such as the number of...

  16. 48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., February 1973, entitled “Relief from Customs Duty and/or Value Added Tax on United States Government... Office. (b) Specific information should be included in the request for tax relief, such as the number of...

  17. Tax Reform Act of 1986: implications and trends.

    PubMed

    Harris, R F

    1988-10-01

    The Tax Reform Act of 1986 contains several changes that substantially reduce economic flexibility for not-for-profit hospitals and healthcare systems. These changes, involving limited partnerships, investment tax credit, depreciation, and income deferral plans, among other items, carry several implications. Tax-motivated joint ventures will no longer be attractive to physician investors, donations to hospitals are expected to decline by up to 15 percent, and flexibility in attracting and retaining high-caliber employees is reduced. Efforts to reduce the federal budget deficit and renewed scrutiny of unrelated business income further jeopardize economic flexibility. Another threat is intensified Internal Revenue Service scrutiny of Form 990, which is filed by all not-for-profit organizations with $25,000 or more in annual gross receipts, and Form 990T, which is used to report unrelated business income. Measures to protect facilities' economic flexibility include careful return preparation, alternative recruitment tactics, objective opinions, refusal of high-risk deals, and outside appraisals.

  18. Federal Aid Highway Program: Impact of the District of Columbia Emergency Highway Relief Act

    DOT National Transportation Integrated Search

    1997-06-01

    The District of Columbia Emergency Highway Relief Act provided a temporary waiver of the matching share requirement for funds expended for eligible federal-aid highway projects from August 4, 1995, through September 30, 1996. The act requires the Dis...

  19. 26 CFR 301.9100-12T - Various elections under the Tax Reform Act of 1976.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Various elections under the Tax Reform Act of... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION General Rules Application of Internal Revenue Laws § 301.9100-12T Various elections under the Tax Reform Act of 1976. (a) Elections...

  20. 76 FR 18059 - Taxpayer Assistance Orders

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-01

    ... Revenue Service Restructuring and Reform Act of 1998, the Community Renewal Tax Relief Act of 2000, and... and Reform Act of 1998 (RRA 98), the Community Renewal Tax Relief Act of 2000, and the American Jobs...). List of Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income...

  1. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

  2. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

  3. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

  4. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Income tax due dates postponed in case of China... Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. (a) With... tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C. ch. 4), as...

  5. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

  6. 77 FR 50481 - Development of Programmatic Requirements for the State and Local Implementation Grant Program To...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-21

    ... the Middle Class Tax Relief and Job Creation Act of 2012 (Act). The Notice describes the programmatic... Tax Relief and Job Creation Act of 2012 (Act).\\1\\ The Act meets a long-standing priority of the Obama... will help them to do their jobs more safely and effectively. \\1\\ Middle Class Tax Relief and Job...

  7. Intercity passenger rail : increasing Amtrak's accountability for its Taxpayer Relief Act funds

    DOT National Transportation Integrated Search

    2000-03-15

    Since 1971, the federal government has provided the National Railroad Passenger Corporation (Amtrak) with $23 billion in financial support. This support includes a total of about $2.2 billion in 1998 and 1999 through the Taxpayer Relief Act of 1997 (...

  8. Intercity passenger rail : Amtrak needs to improve its accountability for taxpayer relief act funds

    DOT National Transportation Integrated Search

    2000-02-01

    This report discusses 1) how much Amtrak has spent in TRA (Taxpayer Relief Act) funds and what types of activities it has funded; 2) whether Amtrak has used TRA funds in accordance with the act; 3) what the roles of the Amtrak Reform Council and the ...

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

    ERIC Educational Resources Information Center

    Conklin, Kristin D.

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

  10. Wearing the crown of Solomon? Chief Justice Roberts and the Affordable Care Act "tax".

    PubMed

    Muise, Robert J; Yerushalmi, David

    2013-04-01

    Attempting to play the role of King Solomon in his PPACA decision, Chief Justice John Roberts split the baby perversely by ruling it was not a tax under the Anti-Injunction Act, which would have likely deprived the Court of jurisdiction to hear this pre-enforcement challenge to the individual mandate, but it was a tax for taxing and spending purposes even though Congress said it was a "penalty" and not a tax. And the Chief Justice had to twist further his "wisdom" to hold that it was not an unconstitutional direct tax, even though that is exactly what it is, if it is a tax in the first instance.

  11. 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…

  12. 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...

  13. Tax Relief Act of 2012

    THOMAS, 112th Congress

    Sen. Hatch, Orrin G. [R-UT

    2012-07-18

    Senate - 07/19/2012 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 460. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  14. 27 CFR 24.158 - Extent of relief.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Extent of relief. 24.158 Section 24.158 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., until all tax is fully paid. (d) Wine vinegar plant bond. The surety will be relieved of liability for...

  15. 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...

  16. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Maxwell, James A.; And Others

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

  17. 3 CFR - Implementing Provisions of the Temporary Payroll Tax Cut Continuation Act of 2011 Relating to the...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 3 The President 1 2013-01-01 2013-01-01 false Implementing Provisions of the Temporary Payroll Tax Cut Continuation Act of 2011 Relating to the Keystone XL Pipeline Permit Presidential Documents Other Presidential Documents Memorandum of January 18, 2012 Implementing Provisions of the Temporary Payroll Tax Cut Continuation Act of 2011 Relating t...

  18. 38 CFR 36.4512 - Taxes and insurance.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Taxes and insurance. 36...) LOAN GUARANTY Direct Loans § 36.4512 Taxes and insurance. (a) In addition to the monthly installment... taxes and assessments, ground rents, insurance premiums, and similar levies or charges on the security...

  19. 38 CFR 1.935 - Consideration of tax consequences to the Government.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Consideration of tax consequences to the Government. 1.935 Section 1.935 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF... consequences to the Government. In negotiating a compromise, VA will consider the tax consequences to the...

  20. 27 CFR 25.284 - Adjustment 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 Adjustment of tax. 25.284 Section 25.284 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.284 Adjustment...

  1. Opportunities in the American Recovery and Reinvestment Act for Supports and Services for Youth Transitioning from Foster Care

    ERIC Educational Resources Information Center

    Flynn-Khan, Margaret; Langford, Barbara Hanson

    2009-01-01

    To address the economic crisis facing the country, the President signed the American Recovery and Reinvestment Act (ARRA) into law on February 17, 2009. This sweeping legislation provides $789 billion to jumpstart the economy and boost employment. This act includes $463 billion in new spending and $326 billion in tax relief directed at those…

  2. 26 CFR 301.6316-7 - Payment of Federal Insurance Contributions Act taxes in foreign currency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes in foreign currency. 301.6316-7 Section 301.6316-7 Internal Revenue INTERNAL REVENUE SERVICE... General Provisions § 301.6316-7 Payment of Federal Insurance Contributions Act taxes in foreign currency... foreign currency (as defined in paragraph (b) of § 301.6316-2) for services performed on or after January...

  3. 26 CFR 1.6015-5 - Time and manner for requesting relief.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... relief. (a) Requesting relief. To elect the application of § 1.6015-2 or 1.6015-3, or to request... general. To elect the application of § 1.6015-2 or 1.6015-3, or to request equitable relief under § 1.6015... spouse after July 22, 1998, with respect to the joint tax liability. (2) Definitions—(i) Collection...

  4. 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.

  5. The Good, the Bad, and the Ugly! Highlights of the 1996 Major Tax Acts (Effective Immediately!).

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas E.

    1997-01-01

    Describes four major tax acts which significantly impact businesses and individual taxpayers. Includes important issues affecting businesses, such as changes in minimum wage, depreciable personal property, pensions, and tax credits. Also describes important issues affecting individuals, including changes in spousal IRAs, adoption expense credits,…

  6. 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...

  7. 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...

  8. Withholding Tax Relief Act of 2011

    THOMAS, 112th Congress

    Sen. McConnell, Mitch [R-KY

    2011-10-17

    Senate - 10/20/2011 Cloture on the motion to proceed to the bill not invoked in Senate by Yea-Nay Vote. 57 - 43. Record Vote Number: 178. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  9. Withholding Tax Relief Act of 2011

    THOMAS, 112th Congress

    Sen. Brown, Scott P. [R-MA

    2011-01-25

    Senate - 01/25/2011 Read twice and referred to the Committee on Finance. (All Actions) Notes: For further action, see H.R.674, which became Public Law 112-56 on 11/21/2011. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  10. Tax Relief for National Service Act

    THOMAS, 111th Congress

    Sen. Dodd, Christopher J. [D-CT

    2010-09-28

    Senate - 09/28/2010 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  11. Withholding Tax Relief Act of 2011

    THOMAS, 112th Congress

    Sen. Brown, Scott P. [R-MA

    2011-10-31

    Senate - 10/31/2011 Read twice and referred to the Committee on Finance. (All Actions) Notes: For further action, see H.R.674, which became Public Law 112-56 on 11/21/2011. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

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

    ERIC Educational Resources Information Center

    Myers, John Holt

    1973-01-01

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

  13. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return where last day...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... acts other than payment of tax or filing of any return where last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return where last day falls on Saturday, Sunday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  14. 26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the principal purpose of an acquisition is the evasion or avoidance of Federal income tax. [T.D. 8388... 383 after the Tax Reform Act of 1986. 1.269-7 Section 1.269-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not...

  15. 26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the principal purpose of an acquisition is the evasion or avoidance of Federal income tax. [T.D. 8388... 383 after the Tax Reform Act of 1986. 1.269-7 Section 1.269-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible...

  16. 75 FR 66828 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-29

    ... review and clearance under the Paperwork Reduction Act of 1995, Public Law 104-13 on or after the date of... Spouses Residency Relief Act for Taxable Year 2009. Abstract: This notice provides relief for tax year... District of Columbia for paying the tax due for their 2009 Federal income tax returns. Additionally, this...

  17. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

  18. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

  19. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

  20. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

  1. 27 CFR 25.285 - Refund of beer tax excessively paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

  2. 26 CFR 301.9100-4T - Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Exclusion of property from recovery system Property placed in service after 1980. 201(a) 168(f)(2)(C... under the Economic Recovery Tax Act of 1981. 301.9100-4T Section 301.9100-4T Internal Revenue INTERNAL... elections under the Economic Recovery Tax Act of 1981. (a) Miscellaneous elections—(1) Elections to which...

  3. 26 CFR 301.9100-4T - Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... property from recovery system Property placed in service after 1980. 201(a) 168(f)(2)(C) Different recovery... under the Economic Recovery Tax Act of 1981. 301.9100-4T Section 301.9100-4T Internal Revenue INTERNAL... elections under the Economic Recovery Tax Act of 1981. (a) Miscellaneous elections—(1) Elections to which...

  4. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  5. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  6. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  7. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

  8. Utility Tax Relief Program in the Netherlands

    DTIC Science & Technology

    2010-01-06

    Management Command, Europe Region LQA Living Quarters Allowance VAT Value Added Tax INSPECTOR GENERAL DEPARTMENT OF DEFENSE 400 ARMY NAVY DRIVE...savings on their utility bills. However, for DOD civilians receiving Living Quarters Allowance ( LQA ),2 DOD realizes the cost savings through reduced... LQA payments, unless the civilian’s housing expenses exceed the maximum allowable LQA . 1 For the purpose of this report, DOD personnel refers to

  9. 26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee benefits... amendment of section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee benefits under...

  10. 27 CFR 24.158 - Extent of relief.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... will be relieved of future liability with respect to wine, spirits, volatile fruit-flavor concentrate... relief, the surety will remain liable for the tax on all wine or volatile fruit-flavor concentrate produced at, and for wine, spirits, and volatile fruit-flavor concentrate consigned to, the bonded wine...

  11. 27 CFR 24.158 - Extent of relief.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... will be relieved of future liability with respect to wine, spirits, volatile fruit-flavor concentrate... relief, the surety will remain liable for the tax on all wine or volatile fruit-flavor concentrate produced at, and for wine, spirits, and volatile fruit-flavor concentrate consigned to, the bonded wine...

  12. 27 CFR 24.158 - Extent of relief.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... will be relieved of future liability with respect to wine, spirits, volatile fruit-flavor concentrate... relief, the surety will remain liable for the tax on all wine or volatile fruit-flavor concentrate produced at, and for wine, spirits, and volatile fruit-flavor concentrate consigned to, the bonded wine...

  13. 27 CFR 24.158 - Extent of relief.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... will be relieved of future liability with respect to wine, spirits, volatile fruit-flavor concentrate... relief, the surety will remain liable for the tax on all wine or volatile fruit-flavor concentrate produced at, and for wine, spirits, and volatile fruit-flavor concentrate consigned to, the bonded wine...

  14. 75 FR 2086 - Office of the Special Inspector General for the Troubled Asset Relief Program; Privacy Act of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-14

    ...In accordance with the requirements of the Privacy Act of 1974, 5 U.S.C. 552a, the Department of the Treasury gives notice of a proposed amendment to this part to exempt several systems of records maintained by the Office of the Special Inspector General for the Troubled Asset Relief Program (SIGTARP) from certain provisions of the Privacy Act.

  15. 38 CFR 1.902 - Antitrust, fraud, and tax and interagency claims.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ....900 through 1.953 do not apply to tax debts. (c) Sections 1.900 through 1.953 do not apply to claims... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Antitrust, fraud, and tax... Collection Effort, and Referral of Civil Claims for Money Or Property § 1.902 Antitrust, fraud, and tax and...

  16. 26 CFR 7.48-3 - Election to apply the amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Act to movie and television films that are property described in section 50(a) of the Code and... sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50(a) of the Code... described in section 50(a) of the Code. (a) General rule. Under section 804(e)(2) of the Tax Reform Act of...

  17. 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…

  18. 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

  19. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 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.

  1. Small Business Tax Relief Act of 2011

    THOMAS, 112th Congress

    Rep. Owens, William L. [D-NY-23

    2011-01-25

    House - 01/25/2011 Referred to the House Committee on Ways and Means. (All Actions) Notes: For further action, see H.R.4, which became Public Law 112-9 on 4/14/2011. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  2. Small Business Tax Relief Act of 2010

    THOMAS, 111th Congress

    Rep. Levin, Sander M. [D-MI-12

    2010-07-30

    House - 07/30/2010 On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 241 - 154 (Roll no. 514). (All Actions) Tracker: This bill has the status Failed HouseHere are the steps for Status of Legislation:

  3. 30 CFR 203.80 - When can I get royalty relief if I am not eligible for royalty relief under other sections in the...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ROYALTY RATES OCS Oil, Gas, and Sulfur General Royalty Relief for Pre-Act Deep Water Leases and for... you may apply for royalty relief apart from our programs for end-of-life leases or for pre-Act deep...

  4. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

  5. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

  6. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

  7. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

  8. 27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

  9. 26 CFR 301.9100-21 - References to other temporary elections under various tax acts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of 1981. 7.48-1 Election to have investment credit for movie and television films determined in... method of determining investment credit for movie and television films placed in service in a taxable... amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50...

  10. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary). 1.382-2T Section 1.382-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.382-2T Definition...

  11. American Taxpayer Relief Act of 2012

    THOMAS, 112th Congress

    Rep. Camp, Dave [R-MI-4

    2012-07-24

    01/02/2013 Became Public Law No: 112-240. (TXT | PDF) (All Actions) Notes: Enactment of the "fiscal cliff bill" averted scheduled income tax rate increases and the spending reductions required by the sequestration process. Tracker: This bill has the status Became LawHere are the steps for Status of Legislation:

  12. 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…

  13. Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act.

    PubMed

    Lawston, Patricia M; Parker, Michael T

    2017-01-01

    Background : The proposed Tax Cuts and Jobs Act (H.R.1) has stirred significant public debate on the future of American economics.  While supporters of the plan have championed it as a necessity for economic revitalization, detractors have pointed out areas of serious concern, particularly for low- and middle-income Americans.  One particularly alarming facet of the plan is the radical change to education finance programs and taxation of students in higher education.  Methods :  By analyzing actual income and tuition of a public and a private university student, as well as the 'average' graduate student, we investigated the effect of both the House and Senate versions of H.R. 1 on taxation of students of various family structures.  Results :  Our findings indicate that taxable tuition would be the greatest contributor to graduate student tax burden across all four categories of filing status.  However, when tuition reduction is upheld or a student is on sustaining fees rather than full tuition, graduate students would realize decreases in taxation. Conclusions :  Overall, we conclude that removal of tuition reduction would result in enormous tax burdens for graduate students and their families and that these effects are dependent not only on the status of the student in their degree program but also on their tuition and stipend, and therefore the institution they attend.

  14. Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act

    PubMed Central

    Lawston, Patricia M.; Parker, Michael T.

    2018-01-01

    Background: The proposed Tax Cuts and Jobs Act (H.R.1) has stirred significant public debate on the future of American economics.  While supporters of the plan have championed it as a necessity for economic revitalization, detractors have pointed out areas of serious concern, particularly for low- and middle-income Americans.  One particularly alarming facet of the plan is the radical change to education finance programs and taxation of students in higher education.  Methods:  By analyzing actual income and tuition of a public and a private university student, as well as the ‘average’ graduate student, we investigated the effect of both the House and Senate versions of H.R. 1 on taxation of students of various family structures.  Results:  Our findings indicate that taxable tuition would be the greatest contributor to graduate student tax burden across all four categories of filing status.  However, when tuition reduction is upheld or a student is on sustaining fees rather than full tuition, graduate students would realize decreases in taxation. Conclusions:  Overall, we conclude that removal of tuition reduction would result in enormous tax burdens for graduate students and their families and that these effects are dependent not only on the status of the student in their degree program but also on their tuition and stipend, and therefore the institution they attend. PMID:29487740

  15. American Recovery and Reinvestment Act: A Guide to Entry-Level Jobs and Training and Education Opportunities for "Making Connections" Communities

    ERIC Educational Resources Information Center

    Griffen, Sarah

    2009-01-01

    The American Recovery and Reinvestment Act (ARRA) was signed into law by President Obama on Tuesday, February 17, 2009. It is the broadest and largest funding package in American history. The intent of the statute is to stimulate the economy both through direct spending on a range of programs and to create tax relief. Key to the stimulus is the…

  16. American Recovery and Reinvestment Act: Guide to Opportunities to Assure Children Are Healthy and Prepared to Succeed in School for "Making Connections" Communities

    ERIC Educational Resources Information Center

    Roy, Lisa; Griffen, Sarah

    2009-01-01

    The American Recovery and Reinvestment Act (ARRA) was signed into law by President Obama on Tuesday, February 17, 2009. It is the broadest and largest funding package in American history. The intent of the statute is to stimulate the economy both through direct spending on a range of programs and to create tax relief. The package makes investments…

  17. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding taxation...

  18. 20 CFR 606.1 - Purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... standards for grant of such relief in the form of— (i) A cap on tax credit reduction, (ii) Avoidance of tax... Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT General § 606.1 Purpose...

  19. 20 CFR 606.22 - Application for cap.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit... payable in such 12-month period, including the effect of interaction among program actions, and with...

  20. 20 CFR 606.22 - Application for cap.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit... payable in such 12-month period, including the effect of interaction among program actions, and with...

  1. 20 CFR 606.22 - Application for cap.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit... payable in such 12-month period, including the effect of interaction among program actions, and with...

  2. 20 CFR 606.22 - Application for cap.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit... payable in such 12-month period, including the effect of interaction among program actions, and with...

  3. 20 CFR 606.22 - Application for cap.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit... payable in such 12-month period, including the effect of interaction among program actions, and with...

  4. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

  5. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

  6. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

  7. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

  8. 27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

  9. Implications of the 2017 Tax Cuts and Jobs Act for Public Health.

    PubMed

    Glied, Sherry

    2018-06-01

    The recently passed Tax Cuts and Jobs Act will reduce total federal revenues by about 4% between 2018 and 2027. The law makes multiple changes to the taxation of individuals and corporations. It also repeals the Affordable Care Act's (ACA's) individual mandate penalties, which will erase some of the gains in insurance coverage achieved since implementation of the ACA's coverage expansions. The resulting increases in rates of uninsurance will likely lead to increased uncompensated care and deflect hospitals and health departments from addressing other prevention and public health needs. In addition, the law is expected to lead to substantial increases in the federal debt and, consequently, to calls for reductions in spending on entitlement programs, particularly Medicare, and on discretionary programs, including public health. Many other provisions of the law could also have second-order effects on public health.

  10. 20 CFR 606.26 - Application for waiver and substitution.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit Reduction § 606.26 Application for waiver and substitution. (a) Application. The... year, will notify the applicant and the Secretary of the Treasury of the resulting tax credit reduction...

  11. 76 FR 15341 - Notice of Lodging of a Stipulated Order for Preliminary Relief Pursuant to the Clean Water Act

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-21

    ... Satellite Communities and make recommendations to EPA and the Water Boards as to how that flow can be... the Clean Water Act Notice is hereby given that a proposed Stipulated Order for Preliminary Relief was... States of America and the People of the State of California ex rel. California State Water Resources...

  12. Community benefit prevails. Are radical changes in hospital tax-exemption laws necessary?

    PubMed

    Seay, J D

    1992-01-01

    Voluntary, not-for-profit hospitals are in danger of losing their tax-exempt status as policymakers lean toward stricter charity care requirements that would penalize hospitals which failed to provide at least a predetermined level of charity care. Proposed legislation abandons community benefit and advocates a relief-of-poverty standard. The relief-of-poverty standard advances the notion that hospitals are not providing enough charity care to merit their tax exemption. However, the voluntary hospitals' share of uncompensated care costs (as a percentage of total costs) increased from 70 percent in 1981 to 75 percent in 1989. The relief-of-poverty standard is inferior to the community benefit standard because it does not take into account that the character of community benefit varies among hospitals and communities. However, community benefit must be better defined. Some current activities--individual hospital reassessments, collective hospital reassessments, voluntary development of criteria, and statutory standards--will be instructive in efforts to arrive at a definition of community benefit that is appropriate for the specific community. Leaders in voluntary, not-for-profit hospitals need to develop positive and equitable criteria for hospital tax exemption. These hospitals' accountability is in question, but it is their integrity that is at stake.

  13. Local Taxes, Schooling, and Jobs in Illinois.

    ERIC Educational Resources Information Center

    Sander, William; Krautmann, Anthony C.

    1991-01-01

    Examines effects of local taxes and schooling on private nonfarm employment growth in Illinois since 1980, assessing educational outcomes determinants (ACT scores, school attendance, and dropout rates). Jobs are negatively affected by property taxes, positively affected by ACT scores, and unaffected by expenditures per pupil. Family background…

  14. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee...

  15. S Corporation Permanent Tax Relief Act of 2014

    THOMAS, 113th Congress

    Rep. Reichert, David G. [R-WA-8

    2014-04-10

    Senate - 06/17/2014 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 433. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

  16. Small Business Investment Enhancement and Tax Relief Act

    THOMAS, 113th Congress

    Rep. Velazquez, Nydia M. [D-NY-12

    2013-01-03

    House - 01/03/2013 Referred to the Committee on Small Business, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  17. America's Small Business Tax Relief Act of 2014

    THOMAS, 113th Congress

    Rep. Tiberi, Patrick J. [R-OH-12

    2014-04-10

    Senate - 06/17/2014 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434. (All Actions) Tracker: This bill has the status Passed HouseHere are the steps for Status of Legislation:

  18. 26 CFR 31.3221-4 - Exception from supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221...

  19. Looking Under the Hood of the Cadillac Tax.

    PubMed

    Glied, Sherry; Striar, Adam

    2016-06-01

    One effect of the Affordable Care Act's "Cadillac tax" (now delayed until 2020) is to undo part of the existing federal tax preference for employer-sponsored insurance. The specific features of this tax on high-cost health plans--notably, the inclusion of tax-favored savings vehicles such as health savings accounts (HSAs) in the formula for determining who is subject to the tax--are designed primarily to maximize revenue and minimize coverage disruptions, not to reduce health spending. Thus, at least initially, these savings accounts, rather than enrollee cost-sharing or other plan features, are likely to be affected most by the tax as employers act to limit their HSA contributions. Because high earners are the ones benefiting most from tax-preferred accounts, the high-cost plan tax will probably be more progressive than prior analyses have suggested, while having only a modest impact on total health spending.

  20. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-1...

  1. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees § 31.3201-1...

  2. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers...

  3. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees...

  4. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers...

  5. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made to...

  6. Tax Changes, Retirement, and Pensions.

    ERIC Educational Resources Information Center

    Sumberg, Alfred D.

    1989-01-01

    The 1986 amendments to the Age Discrimination in Employment Act and tax reforms from that year will require changes in retirement policies in higher education, especially pension plans, because of the extension of nondiscrimination rules to all tax-deferred annuities. (Author/MSE)

  7. 7 CFR 25.1 - Applicability and scope.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Reconciliation Act of 1993, title XIII, subchapter C, part I (Round I), the Taxpayer Relief Act of 1997, title IX, subtitle F (Round II), the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999 (Public Law 105-277) (Round IIS), and the Community Renewal Tax Relief...

  8. 7 CFR 25.1 - Applicability and scope.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Reconciliation Act of 1993, title XIII, subchapter C, part I (Round I), the Taxpayer Relief Act of 1997, title IX, subtitle F (Round II), the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999 (Public Law 105-277) (Round IIS), and the Community Renewal Tax Relief...

  9. 7 CFR 25.1 - Applicability and scope.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Reconciliation Act of 1993, title XIII, subchapter C, part I (Round I), the Taxpayer Relief Act of 1997, title IX, subtitle F (Round II), the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999 (Public Law 105-277) (Round IIS), and the Community Renewal Tax Relief...

  10. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by the...

  11. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by the...

  12. Environmental Laws: Summaries of Major Statutes Administered by the Environmental Protection Agency (EPA)

    DTIC Science & Technology

    2007-02-28

    EPA to conduct health risk reduction and cost analyses for most new standards, authorized a state revolving loan fund (SRF) program to help public water...toxic substances; maintain an inventory of literature, research, and studies on the health effects of toxic substance contamination; provide medical care ...Working Families Tax Relief Act of 2004 (P.L. 108-311), and through 2007 by the Tax Relief and Health Care Act of 2006 (P.L. 109-432). Table 16. Major

  13. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers § 31.3111...

  14. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees § 31.3101...

  15. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable for...

  16. 76 FR 50931 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-17

    ... Health Insurance Premium Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of... relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and...

  17. 7 CFR 795.24 - Relief.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... PROVISIONS COMMON TO MORE THAN ONE PROGRAM PAYMENT LIMITATION General § 795.24 Relief. If a producer relied... determined that the producers acted in good faith based upon the original “person” determination. [51 FR 8454...

  18. 7 CFR 795.24 - Relief.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... PROVISIONS COMMON TO MORE THAN ONE PROGRAM PAYMENT LIMITATION General § 795.24 Relief. If a producer relied... determined that the producers acted in good faith based upon the original “person” determination. [51 FR 8454...

  19. Formoterol versus short-acting beta-agonists as relief medication for adults and children with asthma

    PubMed Central

    Welsh, Emma J; Cates, Christopher J

    2014-01-01

    Background Formoterol is a long-acting beta2-agonist but because it has a fast onset of action it can also be used as a relief medication. Objectives To asses the efficacy and safety of formoterol as reliever therapy in comparison to short-acting beta2-agonists in adults and children with asthma. Search methods We searched the Cochrane Airways Group Specialised Register and websites of clinical trial registers (for unpublished trial data), and we checked the Food and Drug Administration (FDA) submissions in relation to formoterol. The date of the most recent search was February 2010. Selection criteria Randomised, parallel-arm trials of at least 12 weeks duration in patients of any age and severity of asthma. Studies randomised patients to any dose of as-needed formoterol versus short-acting beta2-agonist. Concomitant use of inhaled corticosteroids or other maintenance medication was allowed, as long as this was not part of the randomised treatment regimen. Data collection and analysis Two authors independently selected trials for inclusion in the review. Outcome data were extracted by one author and checked by the second author. We sought unpublished data on primary outcomes. Main results This review includes eight studies conducted in 22,604 participants (mostly adults). Six studies compared formoterol as-needed to terbutaline whilst two studies compared formoterol with salbutamol as-needed. Background maintenance therapy varied across the trials. Asthma exacerbations and serious adverse events showed a direction of treatment effect favouring formoterol, of which one outcome reached statistical significance (exacerbations requiring a course of oral corticosteroids). In patients on short-acting beta2-agonists, 117 people out of 1000 had exacerbations requiring oral corticosteroids over 30 weeks, compared to 101 (95% CI 93 to 108) out of 1000 for patients on formoterol as-needed. In patients on maintenance inhaled corticosteroids there were also significantly fewer

  20. 26 CFR 302.1-5 - Payment of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-5 Payment of taxes. (a) Pursuant to tentative computations. The amount of taxes shown by a tentative... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Payment of taxes. 302.1-5 Section 302.1-5...

  1. Utility Tax Avoidance Program in Germany

    DTIC Science & Technology

    2010-09-29

    Defense Education Activity IMCOM-E Installation Management Command - Europe Region LQA Living Quarters Allowance TRO Tax Relief Office USD(P&R) Under...receive Living Quarters Allowance ( LQA ), which is designed to cover the actual cost for rent, utilities, and other expenses required by law or custom up...to the maximum allowable LQA amount. Benefits of Participation in the UTAP Participation in UTAP allows DOD personnel to avoid paying VAT on their

  2. 77 FR 41048 - Health Insurance Premium Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

    ... Health Insurance Premium Tax Credit; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... regulations relate to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010. DATES: This correction is...

  3. 20 CFR 606.44 - Notification of determinations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Notification of determinations. 606.44 Section 606.44 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from...

  4. 77 FR 16074 - Notice of Listening Sessions on Implementation of Unemployment Insurance Provisions of the Middle...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-19

    ... Implementation of Unemployment Insurance Provisions of the Middle Class Tax Relief and Job Creation Act of 2012...) includes within it Title II--Unemployment Benefit Continuation and Program Improvement, which contains... definition of STC by amending section 3306, Federal Unemployment Tax Act (FUTA), to add a new subsection...

  5. American Opportunity Credit: Key to Education for Lower and Middle Income College Students

    ERIC Educational Resources Information Center

    Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

    2011-01-01

    The Tax Relief Act of 1997 created an important tax provision which helped taxpayers offset the cost of higher education. This provision was in the form of education tax credits. Because a tax credit is a dollar for dollar reduction in tax liability, these education credits were designed to reduce the amount of tax due for college students or…

  6. IRS’ Administration of the Crude Oil Windfall Profit Tax Act of 1980.

    DTIC Science & Technology

    1984-06-18

    because the windfall profit tax is deductible on both individual and corporate income tax returns and thus reduces the producer’s income tax liability...examinations generally are about 3 years more current than corporate income tax examinations, cross-tax-year coordina- - S . tion is needed to avoid...annual individual or corporate income tax return. In any case, taxpayers summarize the supporting net income limitation calculation on Form 6249

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

    ERIC Educational Resources Information Center

    Samwick, Andrew A.

    2012-01-01

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

  8. 29 CFR 779.263 - Excise taxes not at the retail level.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ACT AS APPLIED TO RETAILERS OF GOODS OR SERVICES Employment to Which the Act May Apply; Enterprise Coverage Excise Taxes § 779.263 Excise taxes not at the retail level. There are also a wide variety of... 29 Labor 3 2010-07-01 2010-07-01 false Excise taxes not at the retail level. 779.263 Section 779...

  9. 20 CFR 606.40 - May/September delay.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false May/September delay. 606.40 Section 606.40 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest...

  10. 78 FR 75471 - Section 3504 Agent Employment Tax Liability

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-12

    ... under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care... home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final... amendments to the existing regulatory language designed to update citations and be consistent with the...

  11. Health insurance premium tax credit. Final regulations.

    PubMed

    2013-02-01

    This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010.These final regulations provide guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit.

  12. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1... designs to do an act which would tend to prejudice proceedings to collect the income tax for such year or... compliance or to present any other evidence of compliance with income tax obligations. However, for the rules...

  13. 29 CFR 101.37 - Application for temporary relief or restraining orders.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... PROCEDURES Procedure Under Section 10 (j) and (l) of the Act § 101.37 Application for temporary relief or restraining orders. Whenever it is deemed advisable to seek temporary injunctive relief under section 10(j) or...

  14. 20 CFR 631.86 - Limitations on disaster relief employment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... months for work related to recovery from a single natural disaster (described in § 631.3(f) of this part). ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Limitations on disaster relief employment... PROGRAMS UNDER TITLE III OF THE JOB TRAINING PARTNERSHIP ACT Disaster Relief Employment Assistance § 631.86...

  15. 20 CFR 631.86 - Limitations on disaster relief employment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... months for work related to recovery from a single natural disaster (described in § 631.3(f) of this part). ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Limitations on disaster relief employment... PROGRAMS UNDER TITLE III OF THE JOB TRAINING PARTNERSHIP ACT Disaster Relief Employment Assistance § 631.86...

  16. 20 CFR 631.86 - Limitations on disaster relief employment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... months for work related to recovery from a single natural disaster (described in § 631.3(f) of this part). ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Limitations on disaster relief employment... PROGRAMS UNDER TITLE III OF THE JOB TRAINING PARTNERSHIP ACT Disaster Relief Employment Assistance § 631.86...

  17. 26 CFR 145.4061-1 - Application to manufacturers tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Application to manufacturers tax. 145.4061-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424) § 145.4061-1 Application to manufacturers tax. The provisions of § 145.4051-1(e) (1...

  18. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    .... Approved: July 11, 2011. Emily S. McMahon, Acting Assistant Secretary of the Treasury (Tax Policy). [FR Doc... of the entity's gross income, as determined under U.S. tax principles, is attributable to passive investment income and substantially all of the entity's assets are held to produce such passive investment...

  19. Tax Developments and Their Impact on Planned Giving.

    ERIC Educational Resources Information Center

    Clark, David W.

    1979-01-01

    The Tax Reform Acts of 1976 and 1978 and their impact on charitable giving are described. Tax policy is seen to be in a state of flux with charities now no longer enjoying a favored status. The educational community needs to be alert to Congressional attitudes toward tax incentives. (MLW)

  20. 17 CFR 256.411.5 - Investment tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company property...

  1. 17 CFR 256.411.5 - Investment tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company property...

  2. 26 CFR 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on self-dealing; indirect transactions by... THE TAX REFORM ACT OF 1969 § 143.5 Taxes on self-dealing; indirect transactions by a private... 101(b) of the Tax Reform Act of 1969 (83 Stat. 500) provides that the term “self-dealing” includes any...

  3. 26 CFR 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on self-dealing; indirect transactions by... THE TAX REFORM ACT OF 1969 § 143.5 Taxes on self-dealing; indirect transactions by a private... 101(b) of the Tax Reform Act of 1969 (83 Stat. 500) provides that the term “self-dealing” includes any...

  4. 75 FR 5848 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-04

    ... soliciting comments concerning the Evaluation of the New Markets Tax Credit (NMTC) Program. This notice.... SUPPLEMENTARY INFORMATION: Title: Evaluation of the New Markets Tax Credit (NMTC) Program. OMB Number: Not yet... Community Renewal Tax Relief Act of 2000 to encourage private capital investment in low- income communities...

  5. 26 CFR 302.1-4 - Computation of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-4 Computation of taxes. (a) Detail of employees of the Internal Revenue Service. The Commissioner will detail... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Computation of taxes. 302.1-4 Section 302.1-4...

  6. Limited take-up of health coverage tax credits: a challenge to future tax credit design.

    PubMed

    Dorn, Stan; Varon, Janet; Pervez, Fouad

    2005-10-01

    The Trade Act of 2002 created federal tax credits to subsidize health coverage for certain early retirees and workers displaced by international trade. Though small, this program offers the opportunity to learn how to design future tax credits for larger groups of uninsured. During September 2004, the most recent month for which there are data about all forms of Trade Act credits, roughly 22 percent of eligible individuals received credits. The authors find that health insurance tax credits are more likely to reach their target populations if such credits: 1) limit premium costs for the low-income uninsured and do not require full premium payments while applications are pending; 2) provide access to coverage that beneficiaries value, including care for preexisting conditions; 3) are combined with outreach that uses easily understandable, multilingual materials and proactive enrollment efforts; and 4) feature a simple application process involving one form filed with one agency.

  7. 18 CFR 35.24 - Tax normalization for public utilities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the Natural Gas Act. (7) Tax effect means the tax reduction or addition associated with a specific... purposes; (v) Differences that arise from recognition of research, development, and demonstration... purchased gas costs as a current expense for tax purposes but as a deferred expense for book purposes. (See...

  8. 26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86... section 491(a) of the Tax Reform Act of 1984 (TRA '84). (b) Individual retirement plan. An individual... section 491(b) of the Tax Reform Act of 1984 (TRA '84). (c) Other distributions. (1) Distributions under...

  9. 78 FR 6272 - Rules Relating to Additional Medicare Tax; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-30

    ... Rules Relating to Additional Medicare Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury... regulations are relating to Additional Hospital Insurance Tax on income above threshold amounts (``Additional Medicare Tax''), as added by the Affordable Care Act. Specifically, these proposed regulations provide...

  10. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Comprehensive inter... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a) Where... tax method. In general, comprehensive inter-period tax allocation should be followed whenever...

  11. 26 CFR 31.3211-2 - Rates and computation of employee representative tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Rates—(1)(i) Tier 1 tax. The Tier 1 employee representative tax rate equals the sum of the tax rates in... employer tax for hospital insurance. The Tier 1 employee representative tax rate is applied to compensation... Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is illustrated by...

  12. 77 FR 30377 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-23

    ... Health Insurance Premium Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education...

  13. 78 FR 33091 - Limitations on the Filing and Processing of Full Power and Class A Television Station...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-03

    ... Mandate. See Middle Class Tax Relief and Job Creation Act of 2012, Public Law 112-96, Title VI, 125 Stat. 156 (2012) (``Spectrum Act''). This action will facilitate Commission analysis of repacking...

  14. 26 CFR 31.3221-2 - Rates and computation of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-2 Rates and computation of employer tax. (a) Rates—(1)(i) Tier 1 tax. The Tier 1 employer tax rate... disability insurance, and section 3111(b), relating to hospital insurance. The Tier 1 employer tax rate is... Federal Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is...

  15. 26 CFR 31.3201-2 - Rates and computation of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-2 Rates and computation of employee tax. (a) Rates—(1)(i) Tier 1 tax. The Tier 1 employee tax rate... disability insurance, and section 3101(b), relating to hospital insurance. The Tier 1 employee tax rate is... Federal Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is...

  16. 40 CFR 600.513-81 - Gas Guzzler Tax.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 1978 Passenger Automobiles and for 1979 and Later Model Year Automobiles (Light Trucks and Passenger Automobiles)-Procedures for Determining Manufacturer's Average Fuel Economy and Manufacturer's Average Carbon... to passenger automobiles exempted from Gas Guzzler Tax assessments by the Energy Tax Act of 1978 and...

  17. Implications of the 2017 Tax Cuts and Jobs Act for Public Health

    PubMed Central

    2018-01-01

    The recently passed Tax Cuts and Jobs Act will reduce total federal revenues by about 4% between 2018 and 2027. The law makes multiple changes to the taxation of individuals and corporations. It also repeals the Affordable Care Act’s (ACA’s) individual mandate penalties, which will erase some of the gains in insurance coverage achieved since implementation of the ACA’s coverage expansions. The resulting increases in rates of uninsurance will likely lead to increased uncompensated care and deflect hospitals and health departments from addressing other prevention and public health needs. In addition, the law is expected to lead to substantial increases in the federal debt and, consequently, to calls for reductions in spending on entitlement programs, particularly Medicare, and on discretionary programs, including public health. Many other provisions of the law could also have second-order effects on public health. PMID:29565668

  18. 29 CFR 553.225 - Early relief.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 3 2013-07-01 2013-07-01 false Early relief. 553.225 Section 553.225 Labor Regulations... FAIR LABOR STANDARDS ACT TO EMPLOYEES OF STATE AND LOCAL GOVERNMENTS Fire Protection and Law Enforcement Employees of Public Agencies Tour of Duty and Compensable Hours of Work Rules § 553.225 Early...

  19. 29 CFR 553.225 - Early relief.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 3 2012-07-01 2012-07-01 false Early relief. 553.225 Section 553.225 Labor Regulations... FAIR LABOR STANDARDS ACT TO EMPLOYEES OF STATE AND LOCAL GOVERNMENTS Fire Protection and Law Enforcement Employees of Public Agencies Tour of Duty and Compensable Hours of Work Rules § 553.225 Early...

  20. 29 CFR 553.225 - Early relief.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 3 2014-07-01 2014-07-01 false Early relief. 553.225 Section 553.225 Labor Regulations... FAIR LABOR STANDARDS ACT TO EMPLOYEES OF STATE AND LOCAL GOVERNMENTS Fire Protection and Law Enforcement Employees of Public Agencies Tour of Duty and Compensable Hours of Work Rules § 553.225 Early...

  1. Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1979

    1979-01-01

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

  2. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

  3. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

  4. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

  5. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporations which claim the benefits of section 941 (relating to the special deduction for China Trade Act... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Filing certain international income tax returns... certain international income tax returns. The following income tax returns shall be filed as directed in...

  7. 76 FR 164 - Agency Information Collection Activities: Haitian Hemispheric Opportunity Through Partnership...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-03

    ... (``Haiti HOPE'') Act of 2006. This is a proposed extension of an information collection that was previously... Encouragement (``Haiti HOPE'') Act of 2006. OMB Number: 1651-0129. Abstract: Title V of the Tax Relief and... Hemispheric Opportunity through Partnership Encouragement Act of 2006 (``Haiti HOPE Act''), provides for duty...

  8. 77 FR 41048 - Health Insurance Premium Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

    ... the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9590] RIN 1545-BJ82 Health Insurance Premium Tax Credit; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION...

  9. 29 CFR 794.121 - Exclusion of excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... From Overtime Pay Requirements Under Section 7(b)(3) of the Act Annual Gross Volume of Sales § 794.121 Exclusion of excise taxes. The computation of the annual gross volume of sales of the enterprise for... excise taxes which are included in the sales price may be excluded in computing the annual gross volume...

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

    ERIC Educational Resources Information Center

    Crain, John L.; And Others

    1989-01-01

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

  11. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

  12. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

  13. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

  14. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

  15. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

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

    PubMed

    Hall, Mark A; Monahan, Amy B

    2010-01-01

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

  17. Vermont's Act 60: Early Effects of Comprehensive School Finance Reform.

    ERIC Educational Resources Information Center

    Mathis, William J.

    A unanimous 1997 state Supreme Court decision declaring Vermont's educational funding system unconstitutional prompted the legislature to pass Act 60 establishing state block grants and a guaranteed tax-yield system. Act 60 is working to provide equity in tax burdens and in tax rates. A variety of transitional features have helped to buffer…

  18. Tuition Tax Relief Bills. Hearings Before the Subcommittee on Taxation and Debt Management Generally of the Committee on Finance. Ninety-Fifth Congress, Second Session on S.96, S.311, S.834, S.954, S.1570, S.1781, S.2142. Part 1 of 2 Parts. Oral Testimony, January 18 and 19, 1978.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Committee on Finance.

    These hearings contain the text of the Packwood-Moynihan bill (S.2142) and other tuition tax-relief bills before the Senate (S.96, S.311, S.834, S.954, S.1570, and S.1781) as well as the testimony given January 18 and 19, 1978, before the Subcommitte on Taxation and Debt Management Generally of the Committee on Finance. (Author/IRT)

  19. A tax strategy for healthcare workers. Section 403(b) plans are an alternative to weakened IRAs.

    PubMed

    Crain, J L; Morris, J L; Ballard, M R

    1990-01-01

    After the Tax Reform Act of 1986 reduced the tax-deduction benefits of investing in IRAs, many healthcare employees went looking for alternative tax-shelter investments. Several options are available. One alternative for taxpayers employed by tax-exempt organizations is Section 403(b) tax-deferred annuities (TDAs). Although the Tax Reform Act left Section 403(b) TDAs largely intact, it established a comprehensive set of nondiscrimination rules for certain statutory fringe-benefit plans--including Section 403(b) plans. The new rules are designed to restrict situations that favor participation by highly paid employees to the exclusion of other employees. Perhaps one of the harshest adjustments the 1986 law mandated is the imposition of an additional 10 percent income tax on withdrawals an investor makes from Section 403(b) plans before reaching the age of 59 years and 6 months. This excise tax had already applied to early withdrawals from an IRA, but the new law extends the penalty tax to cover all qualified plans, including TDAs.

  20. 26 CFR 2.1-24 - Extent of tax liability.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

  1. 26 CFR 2.1-24 - Extent of tax liability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

  2. 26 CFR 2.1-24 - Extent of tax liability.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

  3. 26 CFR 2.1-24 - Extent of tax liability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

  4. 26 CFR 2.1-24 - Extent of tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

  5. Health insurance tax credits, the earned income tax credit, and health insurance coverage of single mothers.

    PubMed

    Cebi, Merve; Woodbury, Stephen A

    2014-05-01

    The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A difference-in-differences estimator applied to Current Population Survey data suggests that adoption of the HITC, along with accompanying increases in the Earned Income Tax Credit (EITC), was associated with a relative increase of about 4.7 percentage points in the private health insurance coverage of working single mothers with high school or less education. Also, a difference-in-difference-in-differences estimator, which attempts to net out the possible influence of the EITC increases but which requires strong assumptions, suggests that the HITC was responsible for about three-quarters (3.6 percentage points) of the total increase. The latter estimate implies a price elasticity of health insurance take-up of -0.42. Copyright © 2013 John Wiley & Sons, Ltd.

  6. 26 CFR 1.9002-4 - Election to pay net increase in tax in installments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-4 Election to pay net increase in tax in installments. (a) Election. If an election is made under section 4(a) of the Act and if... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Election to pay net increase in tax in...

  7. A sigh of relief or a sigh of expected relief: Sigh rate in response to dyspnea relief.

    PubMed

    Vlemincx, Elke; Meulders, Michel; Luminet, Olivier

    2018-02-01

    Research has suggested that sighs may serve a regulatory function during stress and emotions by facilitating relief. Evidence supports the hypotheses that sighs both express and induce relief from stress. To explore the potential role of sighs in the regulation of symptoms, the present study aimed to investigate the relationship between sighs and relief of symptoms, and relief of dyspnea, specifically. Healthy volunteers participated in two studies (N = 44, N = 47) in which dyspnea was induced by mild (10 cmH 2 O/l/s) or high (20 cmH 2 0/l/s) inspiratory resistances. Dyspnea relief was induced by the offset of the inspiratory resistances (transitions from high and mild inspiratory resistance to no resistance). Control comparisons included dyspnea increases (transitions from no or mild inspiratory resistance to high inspiratory resistance) and dyspnea continuations (continuations of either no resistance or a high resistance). In Experiment 1, dyspnea levels were cued. In Experiment 2, no cues were provided. Sigh rate during dyspnea relief was significantly higher compared to control conditions, and sigh rate increased as self-reported dyspnea decreased. Additionally, sigh rate was higher during cued dyspnea relief compared to noncued dyspnea relief. These results suggest that sighs are important markers of dyspnea relief. Moreover, sighs may importantly express dyspnea relief, as they are related to experiential dyspnea decreases and occur more frequently during expected dyspnea relief. These findings suggest that sighs may not only be important in the regulation of stress and emotions, but also may be functional in the regulation of dyspnea. © 2017 Society for Psychophysiological Research.

  8. 26 CFR 302.1-3 - Protection of internal revenue prior to tax determination.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) PROCEDURE AND ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-3 Protection of internal revenue prior to tax determination. (a) Suits and claims... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Protection of internal revenue prior to tax...

  9. 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

  10. 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.

  11. 20 CFR 670.630 - Are student allowances subject to Federal Payroll Taxes?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Student Support § 670.630 Are... Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal...

  12. 20 CFR 670.630 - Are student allowances subject to Federal Payroll Taxes?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Student Support § 670.630 Are... Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal...

  13. 78 FR 71039 - Publication of the Tier 2 Tax Rates

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-27

    ...Publication of the tier 2 tax rates for calendar year 2014 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.

  14. Corporate health benefits and the indexing of the personal income tax.

    PubMed

    Morrisey, M A

    1983-01-01

    This note focuses on the role of the personal income tax in reducing the effective price of health care benefits. Tax-bracket creep is shown to provide a cushion that absorbs relatively large increases in health benefit costs, thus reducing the impetus for employer initiatives to control health care costs. It is hypothesized that the Economic Recovery Tax Act of 1981, with its provision for the indexing of tax brackets, will increase employer concern, and may therefore spur the development of effective employer initiatives to reduce the costs of health benefits.

  15. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail

    1987-01-01

    The effect of the Tax Reform Act of 1986 on college and university revenues and expenditures is reviewed. Institutional revenues are derived primarily from five sources: tuition, charitable contributions, debt financing, endowment income, and governmental appropriations. The effect of the new law on family and student income, savings, student…

  16. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of the Tax Reform Act of 1986. See §§ 1.902-3, 1.902-4 and 1.964-1. (iii) Foreign income taxes... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

  17. DOE examines taxing issue in new report

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

    Kaplan, D.

    1994-01-13

    Contrary to conventional wisdom, the federal tax code generally serves as an incentive for renewable energy production, not a barrier, the Department of Energy concluded in a report released Monday. Largely because depreciation schedules are shorter for renewable projects than for conventional plants - about five years compared to 20 - federal taxes and credits are a boon for the renewable projects of both investor-owned utilities (IOUs) and non-utility generators (NUGs). But a renewable energy leader dubbed the report [open quotes]idiotic[close quotes] for not examining the full fuel cycle. Such an examination would show that federal policy actually favored fossilmore » fuels over renewables. Nonetheless, in what it termed a [open quotes]surprising[close quotes] finding, DOE said only federal income taxes on hydro and waste biomass IOU projects acted as barriers to renewable energy development. All seven renewables examines in the report benefitted from federal tax treatment of NUGs. However, when all local, state and federal taxes were included for IOUs, the report said five of the seven renewables faced barriers greater than conventional technologies. For NUGs though, renewables still have an advantage when all taxes are considered.« less

  18. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

  19. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

  20. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien individual...

  1. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

  2. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 190, Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

  3. 77 FR 74223 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Middle...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-13

    ... DEPARTMENT OF LABOR Office of the Secretary Agency Information Collection Activities; Submission for OMB Review; Comment Request; Middle Class Tax Relief and Job Creation Act of 2012 State Monitoring... Creation Act of 2012 State Monitoring,'' to the Office of Management and Budget (OMB) for review and...

  4. 26 CFR 53.4941(b)-1 - Imposition of additional taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amount involved and shall be paid by any disqualified person (other than a foundation manager action only in the capacity of a foundation manager) who participated in the act of self-dealing. (b) Tax on foundation manager. Section 4941(b)(2) of the Code imposes an excise tax to be paid by a foundation manager...

  5. Distributive justice and global health: a call for a global corporate tax.

    PubMed

    Blum, J D

    2007-06-01

    Significant efforts have been directed toward addressing the financial needs of the developing world for assistance with public health and related development problems. Both public and private organizations have made considerable economic contributions to assist with immediate and long term health challenges, and there is growing international support for programs of national debit relief. Still, there is a need for additional resources to combat international health problems, which go beyond largesse. This paper calls for the creation of a legally rooted, global tax as a mechanism for consistent long term funding. Specifically, the paper proposes engagement of the World Trade Organization as a vehicle to sponsor a global tax on multinational corporations who have benefited most from the international trading scheme.

  6. 26 CFR 53.4941(d)-2 - Specific acts of self-dealing.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Specific acts of self-dealing. 53.4941(d)-2...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(d)-2 Specific acts of self-dealing. Except as provided in § 53.4941(d)-3 or § 53.4941(d)-4: (a) Sale or exchange...

  7. 26 CFR 53.4941(d)-2 - Specific acts of self-dealing.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Specific acts of self-dealing. 53.4941(d)-2...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(d)-2 Specific acts of self-dealing. Except as provided in § 53.4941(d)-3 or § 53.4941(d)-4: (a) Sale or exchange...

  8. 26 CFR 53.4941(d)-2 - Specific acts of self-dealing.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Specific acts of self-dealing. 53.4941(d)-2...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(d)-2 Specific acts of self-dealing. Except as provided in § 53.4941(d)-3 or § 53.4941(d)-4: (a) Sale or exchange...

  9. 26 CFR 53.4941(d)-2 - Specific acts of self-dealing.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Specific acts of self-dealing. 53.4941(d)-2...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(d)-2 Specific acts of self-dealing. Except as provided in § 53.4941(d)-3 or § 53.4941(d)-4: (a) Sale or exchange...

  10. 26 CFR 53.4941(d)-2 - Specific acts of self-dealing.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Specific acts of self-dealing. 53.4941(d)-2...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(d)-2 Specific acts of self-dealing. Except as provided in § 53.4941(d)-3 or § 53.4941(d)-4: (a) Sale or exchange...

  11. 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.

  12. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 241, Tax collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

  13. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  15. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. Homosexual Cohabitees Act, 18 June 1987.

    PubMed

    1989-01-01

    The purpose of this Act is to place homosexual cohabitees in the same legal position as heterosexual cohabitees. It provides that if 2 persons are living together in a homosexual relationship, the following legal provisions relating to cohabitation shall apply to them: 1) the Cohabitees (Joint Homes) Act (1987:232), 2) the Inheritance Code, 3) the Real Property Code, 4) Chapter 10, section 9, of the Code of Judicial Procedure, 5) Chapter 4, section 19, 1st paragraph, of the Code of Execution, 6) section 19, 1st paragraph, section 35, subsection 4, and point 2a, 7th paragraph, of the regulations relating to Section 36 of the Municipal Tax Act (1928:370), 7) the Inheritance and Gift Taxes Act (1941:416), 8) Section 6 of the Court Procedures (Miscellaneous Business) Act (1946:807), 9) the Tenant Owner Act (1971:479), 10) section 10 of the Legal Aid Act (1972:429), and 11) the Notice to Unknown Creditors Act (1981:131).

  17. 77 FR 48175 - Comment Request for Information Collection for Applications, Grants and Administration of Short...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-13

    ... (The Middle Class Tax Relief and Job Creation Act of 2012, referred to hereafter as ``MCTRJC'' or ``the...) or work sharing. Section 2161 establishes the operational rules for the STC program and Section 2162...

  18. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 283, Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...

  20. 20 CFR 606.41 - High unemployment deferral.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false High unemployment deferral. 606.41 Section... UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.41 High unemployment deferral. (a) Applicability. Subsection (b)(3)(C) of section...

  1. 20 CFR 606.42 - High unemployment delay.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false High unemployment delay. 606.42 Section 606... THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.42 High unemployment delay. (a) Applicability. Paragraph (9) of section 1202 (b) of...

  2. 20 CFR 606.41 - High unemployment deferral.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false High unemployment deferral. 606.41 Section... UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.41 High unemployment deferral. (a) Applicability. Subsection (b)(3)(C) of section...

  3. 20 CFR 606.42 - High unemployment delay.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 3 2014-04-01 2014-04-01 false High unemployment delay. 606.42 Section 606... THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.42 High unemployment delay. (a) Applicability. Paragraph (9) of section 1202 (b) of...

  4. 20 CFR 606.42 - High unemployment delay.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false High unemployment delay. 606.42 Section 606... THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.42 High unemployment delay. (a) Applicability. Paragraph (9) of section 1202 (b) of...

  5. 20 CFR 606.41 - High unemployment deferral.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 3 2014-04-01 2014-04-01 false High unemployment deferral. 606.41 Section... UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.41 High unemployment deferral. (a) Applicability. Subsection (b)(3)(C) of section...

  6. 20 CFR 606.41 - High unemployment deferral.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 3 2013-04-01 2013-04-01 false High unemployment deferral. 606.41 Section... UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.41 High unemployment deferral. (a) Applicability. Subsection (b)(3)(C) of section...

  7. 20 CFR 606.42 - High unemployment delay.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 3 2013-04-01 2013-04-01 false High unemployment delay. 606.42 Section 606... THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.42 High unemployment delay. (a) Applicability. Paragraph (9) of section 1202 (b) of...

  8. 20 CFR 606.42 - High unemployment delay.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false High unemployment delay. 606.42 Section 606... THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.42 High unemployment delay. (a) Applicability. Paragraph (9) of section 1202 (b) of...

  9. 20 CFR 606.41 - High unemployment deferral.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false High unemployment deferral. 606.41 Section... UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief from Interest Payment § 606.41 High unemployment deferral. (a) Applicability. Subsection (b)(3)(C) of section...

  10. 76 FR 10942 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-28

    ... Volunteer Income Tax Assistance Project Committee AGENCY: Internal Revenue Service, Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax...

  11. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

  12. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

  13. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

  14. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

  15. 26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

  16. Adverse tax rulings affect exemptions for clergy and religious.

    PubMed

    Veres, J A

    1986-12-01

    Recent court cases illustrate the federal government's changing position toward automatic tax exemptions for members of religious institutes who are employed outside their institute. Before 1977, the IRS seemed inclined to assume that members acted as agents for their institute and that their income would not be taxable. In Fogarty v. U.S. the court ruled that a priest's income from a university teaching position was taxable because he was not acting as an agent for the Jesuits. In Schuster v. Commissioner, the court held for the government, stating that the "triangle relationship" among employee, outside third-party employer, and principal/religious institute was insufficient to warrant the necessary agency relationships. Samson v. U.S. questioned whether Sr. Mary K. Samson's county hospital work constituted "employment" for FICA tax purposes. The court concluded the tax was assessable on her wages because she was a county employee. It denied a rehearing after a dissenting judge concluded that past rulings were inconsistent and had little bearing on FICA taxation. The legal view of religious tax exemption is much narrower than 10 years ago. Catholic institutes must closely analyze the relationship between their members and outside third-party employers to avoid taxation. They must legally assert their control over their members' actions before the employment is in effect.

  17. Report to the Congress on nonhighway recreational fuel taxes

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

    Yuskavage, R.; Rider, M.

    1994-06-01

    The report on nonhighway recreational fuel taxes has been prepared by the Office of Tax Analysis (OTA) pursuant to a Congressional mandate in the Intermodal Surface Transportation Efficiency Act (ISTEA) of 1991 (P.L. 101-240). Section 8003 of the ISTEA, which became effective December 18, 1991, established the National Recreational Trails Trust Fund, which was to be funded in part by revenues received by the Highway Trust Fund from nonhighway recreational fuel taxes. Nonhighway recreational fuel taxes are defined in the ISTEA as taxes imposed under Internal Revenue Code (IRC) sections 4041, 4081, and 4091 (to the extent attributable to themore » Highway Trust Fund financing rate) with respect to fuel used in vehicles on recreational trails or back country terrain, and fuel used in camp stoves and other non-engine uses in outdoor recreational equipment. Treasury estimates that these taxes amounted to approximately $63 million and $64 million in fiscal years 1992 and 1993, respectively, or 0.38 percent and 0.36 percent respectively of total Highway Trust Fund revenues.« less

  18. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  20. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 75 FR 33895 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  3. 75 FR 39332 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  4. 75 FR 10864 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-09

    ... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  5. 75 FR 25317 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

  6. 75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  7. 76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-31

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  8. 76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-02

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  9. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-13

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  10. 75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  11. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  12. 76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-20

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  13. 76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-12

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  14. 26 CFR 53.4941(a)-1 - Imposition of initial taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...(d)(1)(B) and § 53.4941(d)-2 (c)(1). The tax imposed by section 4941(a)(1) is at the rate of 5... transaction in which he is participating is an act of self-dealing. (5) Due to reasonable cause. A foundation... act shall not, by itself, give rise to any inference that a person participated in such act knowingly...

  15. 26 CFR 53.4941(a)-1 - Imposition of initial taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...(d)(1)(B) and § 53.4941(d)-2 (c)(1). The tax imposed by section 4941(a)(1) is at the rate of 5... transaction in which he is participating is an act of self-dealing. (5) Due to reasonable cause. A foundation... act shall not, by itself, give rise to any inference that a person participated in such act knowingly...

  16. Taxation without representation: the illegal IRS rule to expand tax credits under the PPACA.

    PubMed

    Adler, Jonathan H; Cannon, Michael F

    2013-01-01

    The Patient Protection and Affordable Care Act (PPACA) provides tax credits and subsidies for the purchase of qualifying health insurance plans on state-run insurance exchanges. Contrary to expectations, many states are refusing or otherwise failing to create such exchanges. An Internal Revenue Service (IRS) rule purports to extend these tax credits and subsidies to the purchase of health insurance in federal exchanges created in states without exchanges of their own. This rule lacks statutory authority. The text, structure, and history of the Act show that tax credits and subsidies are not available in federally run exchanges. The IRS rule is contrary to congressional intent and cannot be justified on other legal grounds. Because tax credit eligibility can trigger penalties on employers and individuals, affected parties are likely to have standing to challenge the IRS rule in court.

  17. Rules regarding the health insurance premium tax credit. Final and temporary regulations.

    PubMed

    2014-07-28

    This document contains final and temporary regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full-Year Continuing Appropriations Act of 2011 and the 3% Withholding Repeal and Job Creation Act. These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals. The text of the temporary regulations in this document also serves as the text of proposed regulations set forth in a notice of proposed rulemaking (REG-104579-13) on this subject in the Proposed Rules section in this issue of the Federal Register.

  18. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Withholding by a China Trade Act corporation. 1.943-1 Section 1.943-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends...

  19. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Special deduction for China Trade Act corporations. 1.941-1 Section 1.941-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations....

  20. 48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false New Mexico gross receipts... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico gross... Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means...

  1. 48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false New Mexico gross receipts... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico gross... Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means...

  2. 48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false New Mexico gross receipts... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico gross... Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means...

  3. 48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false New Mexico gross receipts... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico gross... Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means...

  4. 48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false New Mexico gross receipts... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico gross... Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means...

  5. 26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

  6. 26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

  7. 26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

  8. 26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

  9. 26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

  10. Modeling the onset and offset of dental pain relief by ibuprofen.

    PubMed

    Li, Hanbin; Mandema, Jaap; Wada, Russell; Jayawardena, Shyamalie; Desjardins, Paul; Doyle, Geraldine; Kellstein, David

    2012-01-01

    Onset and offset of dental pain relief by ibuprofen following third molar extraction were modeled in a randomized, double-blind, placebo-controlled, parallel-group, 8-hour study of patients receiving either a novel effervescent ibuprofen tablet (400 mg; N = 30), standard ibuprofen tablets (Nurofen(®) 2 × 200 mg; N = 22), or placebo (N = 37). An Emax model was fit to pain relief scores. Linear hazard models were used to analyze the time to first perceptible relief (TFPR), the time to meaningful pain relief (TMPR), and time to remedication (REMD). Nomograms were created to correlate TFPR, TMPR, and REMD with different ibuprofen pharmacokinetic profiles. Effervescent ibuprofen was absorbed rapidly with 95% completion within 15 minutes. Maximum pain relief score by ibuprofen was 1.8 units greater than placebo, with an EC50 (effect-site) for ibuprofen concentration of 10.2 µg·mL(-1). The likelihood to achieve TFPR and TMPR was doubled for every 10 µg·mL(-1) increase in ibuprofen plasma concentration. REMD risk decreased 40-fold as the categorical pain relief score increased from 0 to 3. Rapid absorption of ibuprofen effervescent resulted in an earlier TFPR and TMPR, and a lower REMD rate than standard ibuprofen. The nomograms may be useful in predicting the onset and offset of new faster acting ibuprofen formulations, based on pharmacokinetic profiles.

  11. 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...

  12. Iraq’s Debt Relief: Procedure and Potential Implications for International Debt Relief

    DTIC Science & Technology

    2008-10-02

    Order Code RL33376 Iraq’s Debt Relief: Procedure and Potential Implications for International Debt Relief Updated October 2, 2008 Martin A. Weiss...4. TITLE AND SUBTITLE Iraq?s Debt Relief: Procedure and Potential Implications for International Debt Relief 5a. CONTRACT NUMBER 5b. GRANT NUMBER...b. ABSTRACT unclassified c. THIS PAGE unclassified Standard Form 298 (Rev. 8-98) Prescribed by ANSI Std Z39-18 Iraq’s Debt Relief: Procedure

  13. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 282, Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR...

  14. 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…

  15. Tax subsidization of personal assistance services.

    PubMed

    Mendelsohn, Steven; Myhill, William N; Morris, Michael

    2012-04-01

    Personal assistance services (PAS) is the term used to describe the range of assistance, services, and supports many people with disabilities and older Americans need to remain in their homes and communities. The Americans with Disabilities Act requires that people with disabilities receive essential services in the communities of their choice rather than in institutional settings. PAS availability often determines whether persons with disabilities become institutionalized or remain in their communities. PAS, however, are not inexpensive or broadly available. Strategies are needed to improve their availability to people with disabilities and the elderly. We sought to analyze 8 provisions of the Internal Revenue Code for their utility to make PAS more affordable and available. The authors conducted a legal analysis of 8 statutory provisions, as interpreted by regulations, court decisions, and other authoritative sources. Each of the tax provisions analyzed covers some PAS expenses incurred by an individual or family. Favorable tax treatment is impacted by the nature and amount of expenses and by the location and conditions of services. The current limitations and complexities of legal interpretations and the fact that many individuals with disabilities are uninformed about these tax provisions present challenges and opportunities. As the need for PAS grows, reform of tax policy is an important complement to health care and long-term services and supports for people with disabilities. To increase utilization of current beneficial tax provisions that subsidize the cost of PAS, individuals with disabilities and tax preparers must become better informed about using these provisions. Copyright © 2012 Elsevier Inc. All rights reserved.

  16. Alternative medicine - pain relief

    MedlinePlus

    Acupuncture - pain relief; Hypnosis - pain relief; Guided imagery - pain relief ... forms of alternative medicine. Alternatives to medicines include acupuncture, chiropractic, massage, hypnosis, biofeedback, meditation, yoga, and tai- ...

  17. 76 FR 43826 - Mortgage Acts and Practices-Advertising

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-22

    ... involving loan modification and foreclosure rescue services.'' \\7\\ The Omnibus Appropriations Act, as... respect to mortgage assistance relief services. See Mortgage Assistance Relief Services (MARS), Final Rule....e., likely to affect consumers' decisions to purchase or use the product or service at issue.\\9...

  18. School Facilities and Tax Credit Bonds

    ERIC Educational Resources Information Center

    Edelstein, Frederick S.

    2009-01-01

    The tax credit portion of the American Recovery and Reinvestment Act of 2009 (also known as the economic stimulus package or ARRA) has three different entities that can be used for various school construction including new, modernization, renovation and acquisition of sites for school projects. The bond rule notice and allocations have been issued…

  19. 77 FR 69933 - Expanding the Economic and Innovation Opportunities of Spectrum Through Incentive Auctions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-21

    ...In the Notice of Proposed Rulemaking, ``Expanding the Economic and Innovation Opportunities of Spectrum Through Incentive Auctions'' (NPRM), released October 2, 2012, the Commission considers matters related to the implementation of Congress's mandate to conduct an incentive auction of broadcast television spectrum as set forth in the Middle Class Tax Relief and Job Creation Act of 2012 (Spectrum Act).

  20. California's New School Finance Law.

    ERIC Educational Resources Information Center

    Lindman, Erick L.

    Following a touch-and-go struggle in the California legislature, a school finance reform law, known as the Property Tax Relief Act of 1972, was passed. The contents of this act were affected in part by the California Supreme Court decision--Serrano vs Priest. The new law includes boosts in foundation programs, expressed in dollar amounts per pupil…

  1. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

  2. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

  3. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

  4. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

  5. 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

  6. 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.

  7. Looking Under the Hood--Top Five Open Issues for the Cadillac Tax.

    PubMed

    Stover, Richard; Laderman, Leslye

    2015-01-01

    The Affordable Care Act's "Cadillac tax" on high-cost group health care plans begins in 2018, yet its expected impact on employers remains an open question. Clarifying regulations, guidance and potential statutory changes between now and then will determine whether employers find the tax to be even more of an administrative burden than a financial one. This article discusses the top five open issues about the application of the tax and its administrative requirements, encouraging employers to use caution in making strategic decisions in advance of clarifying regulations and potential statutory changes.

  8. 31 CFR 256.60 - How do I get paid for a Private Relief Bill?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE OBTAINING PAYMENTS FROM... documentation, to include a copy of the private relief act and proof of your identity, to the address specified...

  9. Diffusion of the property tax work-off program for senior homeowners in Massachusetts.

    PubMed

    Prakash, Archana; Caro, Francis G

    2010-07-01

    Property tax work-off programs (TWOPs) provide senior homeowners with relief from some of their property tax obligations in exchange for services provided to local governments. These programs are offered by some county and municipal governments at their own discretion in a number of states. Through a qualitative study comparing municipalities in Massachusetts that participate in the program with similar communities that do not participate, the authors sought to learn the reasons for both participation and nonparticipation. They interviewed local officials in eight participating and six nonparticipating communities. Mohr's theory for adoption and Roger's theory for diffusion are used for the conceptual framework of the study. Local leaderships' motivation, financial or political resources and obstacles, senior homeowners' awareness, communication between communities, and perceived benefits of the program were the major factors in adoption and diffusion of TWOPs in Massachusetts.

  10. Necessary Relief: The Stewart B. McKinney Homeless Assistance Act.

    ERIC Educational Resources Information Center

    Akins, Julie

    Despite the positive contributions of the 1987 Stewart B. McKinney Homeless Assistance Act (the McKinney Act), Federal emergency aid has failed to keep pace with the growing need for assistance. Less than one year after the passage of the McKinney Act, progress has been made toward meeting the emergency need for food, shelter, and health care…

  11. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-0 Revenue Act of...

  12. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-0 Revenue Act of...

  13. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-0 Revenue Act of...

  14. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.856-0 Revenue Act of 1978...

  15. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-0 Revenue Act of...

  16. 26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns of the railroad unemployment repayment... unemployment repayment tax. (a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by...

  17. 26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Returns of the railroad unemployment repayment... unemployment repayment tax. (a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by...

  18. 26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns of the railroad unemployment repayment... unemployment repayment tax. (a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by...

  19. 26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Returns of the railroad unemployment repayment... unemployment repayment tax. (a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by...

  20. 26 CFR 31.6011(a)-3A - Returns of the railroad unemployment repayment tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Returns of the railroad unemployment repayment... unemployment repayment tax. (a) Requirement—(1) Employers. Every rail employer (as defined in section 3323(a) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed by...

  1. 78 FR 63196 - Sunshine Act Meeting; Open Commission Meeting; Monday, October, 28, 2013

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-23

    ...: Implementing HOMELAND SECURITY. Public Safety Broadband Provisions of the Middle Class Tax Relief and Job... Safety Network in the 700 MHz Band (PS Docket No. 06-229); Service Rules for the 698-746, 747-762 and 777... adopting technical rules for the 700 MHz broadband spectrum licensed to the First Responder Network...

  2. 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.

  3. 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

  4. Determinants of interest rates on tax-exempt hospital bonds.

    PubMed

    Grossman, M; Goldman, F; Nesbitt, S W; Mobilia, P

    1993-12-01

    The aim of this paper is to examine the determinants of interest rates on tax-exempt hospital bonds. The results highlight the potential and actual roles of Federal and state policy in the determination of these rates. The shift to a Prospective Payment System under Medicare has subsidized the borrowing costs of some hospitals at the expense of others. The selection of underwriters by negotiation rather than by competitive bidding results in higher interest rates. The Federal tax act of 1986 raised the cost of hospital debt by encouraging bond issues to contain call features.

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

    Treesearch

    Larry M. Bishop

    1999-01-01

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

  6. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

  7. 26 CFR 32.1 - Social security taxes with respect to payments on account of sickness or accident disability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Social security taxes with respect to payments... TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123) § 32.1 Social... if the employee is not subject to income or social security taxes on the reduction in compensation. A...

  8. 26 CFR 32.1 - Social security taxes with respect to payments on account of sickness or accident disability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Social security taxes with respect to payments... TEMPORARY EMPLOYMENT TAX REGULATIONS UNDER THE ACT OF DECEMBER 29, 1981 (PUB. L. 97-123) § 32.1 Social... if the employee is not subject to income or social security taxes on the reduction in compensation. A...

  9. Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit. Final regulations.

    PubMed

    2015-12-18

    This document contains final regulations on the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full-Year Continuing Appropriations Act, 2011. These final regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges, sometimes called Marketplaces) and claim the health insurance premium tax credit, and Exchanges that make qualified health plans available to individuals and employers.

  10. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act...

  11. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act...

  12. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act corporation...

  13. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act...

  14. 78 FR 7264 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-01

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9611] RIN 1545-BL49 Health.... SUMMARY: This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation...

  15. Characterization of relief printing

    NASA Astrophysics Data System (ADS)

    Liu, Xing; Chen, Lin; Ortiz-Segovia, Maria-Valezzka; Ferwerda, James; Allebach, Jan

    2014-03-01

    Relief printing technology developed by Océ allows the superposition of several layers of colorant on different types of media which creates a variation of the surface height defined by the input to the printer. Evaluating the reproduction accuracy of distinct surface characteristics is of great importance to the application of the relief printing system. Therefore, it is necessary to develop quality metrics to evaluate the relief process. In this paper, we focus on the third dimension of relief printing, i.e. height information. To achieve this goal, we define metrics and develop models that aim to evaluate relief prints in two aspects: overall fidelity and surface finish. To characterize the overall fidelity, three metrics are calculated: Modulation Transfer Function (MTF), difference and root-mean-squared error (RMSE) between the input height map and scanned height map, and print surface angle accuracy. For the surface finish property, we measure the surface roughness, generate surface normal maps and develop a light reflection model that serves as a simulation of the differences between ideal prints and real prints that may be perceived by human observers. Three sets of test targets are designed and printed by the Océ relief printer prototypes for the calculation of the above metrics: (i) twisted target, (ii) sinusoidal wave target, and (iii) ramp target. The results provide quantitative evaluations of the printing quality in the third dimension, and demonstrate that the height of relief prints is reproduced accurately with respect to the input design. The factors that affect the printing quality include: printing direction, frequency and amplitude of the input signal, shape of relief prints. Besides the above factors, there are two additional aspects that influence the viewing experience of relief prints: lighting condition and viewing angle.

  16. 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…

  17. 18 CFR 367.103 - Accounts 409.1, 409.2, and 409.3, Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts 409.1, 409.2, and 409.3, Income taxes. 367.103 Section 367.103 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Special Instructions § 367.103 Accounts 409.1, 409.2, and 409.3, Income taxes. (a) These...

  18. Elusive carrot: tax incentives for R and D

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

    Brown, K.M.

    The 1981 Economic Recovery Tax Act created a tax credit for firms that increased their research and development (R and D) spending, but this provision has had some unintended consequences because it provided a carrot that was no longer needed and which could actually speed the decline of R and D efforts. The credit is having little impact on long-term research planning because it expires at the end of 1985. When Congress decides whether to extend, modify, or drop the credit, it would do better to replace the carrot and stick approach with a stable, predictable policy environment that willmore » benefit industrial innovation.« less

  19. 46 CFR 287.24 - Extent of tax liability.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.24 Extent of tax liability. (a) Declared value... case of deposits in the construction reserve fund of amounts derived from sources other than those... regard to the provisions of section 511(c) of the Act. (c) Time for filing claim subsequent to election...

  20. 46 CFR 287.24 - Extent of tax liability.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.24 Extent of tax liability. (a) Declared value... case of deposits in the construction reserve fund of amounts derived from sources other than those... regard to the provisions of section 511(c) of the Act. (c) Time for filing claim subsequent to election...

  1. 46 CFR 287.24 - Extent of tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.24 Extent of tax liability. (a) Declared value... case of deposits in the construction reserve fund of amounts derived from sources other than those... regard to the provisions of section 511(c) of the Act. (c) Time for filing claim subsequent to election...

  2. 46 CFR 287.24 - Extent of tax liability.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.24 Extent of tax liability. (a) Declared value... case of deposits in the construction reserve fund of amounts derived from sources other than those... regard to the provisions of section 511(c) of the Act. (c) Time for filing claim subsequent to election...

  3. Low-Income Housing Tax Credits and the Role of Tax Policy in Preserving the Stock of Low-Income Housing. Hearings before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means. House of Representatives, One Hundredth Congress, Second Session.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. House Committee on Ways and Means.

    This document comprises testimony delivered before the House Subcommittee on Select Revenue Measures on the Low-Income Housing Tax Credit created by the Tax Reform Act of 1986, and on the role of tax policy in preserving the stock of low-income housing. The effectiveness of the low-income credit program is discussed and strategies to improve it…

  4. Pressure Relief Devices

    NASA Astrophysics Data System (ADS)

    Manha, William D.

    2010-09-01

    Pressure relief devices are used in pressure systems and on pressure vessels to prevent catastrophic rupture or explosion from excessive pressure. Pressure systems and pressure vessels have manufacturers maximum rated operating pressures or maximum design pressures(MDP) for which there are relatively high safety factors and minimum risk of rupture or explosion. Pressure systems and pressure vessels that have a potential to exceed the MDP by being connected to another higher pressure source, a compressor, or heat to water(boiler) are required to have over-pressure protecting devices. Such devices can be relief valves and/or burst discs to safely relieve potentially excessive pressure and prevent unacceptable ruptures and explosions which result in fail-safe pressure systems and pressure vessels. Common aerospace relief valve and burst disc requirements and standards will be presented. This will include the NASA PSRP Interpretation Letter TA-88-074 Fault Tolerance of Systems Using Specially Certified Burst Disks that dictates burst disc requirements for payloads on Shuttle. Two recent undesirable manned space payloads pressure relief devices and practices will be discussed, as well as why these practices should not be continued. One example for discussion is the use of three burst discs that have been placed in series to comply with safety requirements of three controls to prevent a catastrophic hazard of the over-pressurization and rupture of pressure system and/or vessels. The cavities between the burst discs are evacuated and are the reference pressures for activating the two upstream burst discs. If the upstream burst disc leaks into the reference cavity, the reference pressure increases and it can increase the burst disc activating pressure and potentially result in the burst disc assembly being ineffective for over pressure protection. The three burst discs-in-series assembly was found acceptable because the burst discs are designed for minimum risk(DFMR) of

  5. 30 CFR 203.78 - Do I keep relief approved by MMS under §§ 203.60-203.77 for my lease, unit or project if prices...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Relief for Pre-Act Deep Water Leases and for Development and Expansion Projects § 203.78 Do I keep relief... the same development project or expansion project approved for royalty relief may have different price... your base gas price threshold set under paragraph (a) is $3.50 per million British thermal units (Btu...

  6. TCF1 and LEF1 act as T-cell intrinsic HTLV-1 antagonists by targeting Tax.

    PubMed

    Ma, Guangyong; Yasunaga, Jun-ichirou; Akari, Hirofumi; Matsuoka, Masao

    2015-02-17

    Human T-cell leukemia virus type 1 (HTLV-1) is a delta-type retrovirus that induces malignant and inflammatory diseases during its long persistence in vivo. HTLV-1 can infect various kinds of cells; however, HTLV-1 provirus is predominantly found in peripheral CD4 T cells in vivo. Here we find that TCF1 and LEF1, two Wnt transcription factors that are specifically expressed in T cells, inhibit viral replication through antagonizing Tax functions. TCF1 and LEF1 can each interact with Tax and inhibit Tax-dependent viral expression and activation of NF-κB and AP-1. As a result, HTLV-1 replication is suppressed in the presence of either TCF1 or LEF1. On the other hand, T-cell activation suppresses the expression of both TCF1 and LEF1, and this suppression enables Tax to function as an activator. We analyzed the thymus of a simian T-cell leukemia virus type 1 (STLV-1) infected Japanese macaque, and found a negative correlation between proviral load and TCF1/LEF1 expression in various T-cell subsets, supporting the idea that TCF1 and LEF1 negatively regulate HTLV-1 replication and the proliferation of infected cells. Thus, this study identified TCF1 and LEF1 as Tax antagonistic factors in vivo, a fact which may critically influence the peripheral T-cell tropism of this virus.

  7. 75 FR 55406 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

    ... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income...

  8. 75 FR 62631 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-12

    ... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income...

  9. 75 FR 47348 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income...

  10. Administrative costs for advance payment of health coverage tax credits: an initial analysis.

    PubMed

    Dorn, Stan

    2007-03-01

    Health Coverage Tax Credits (HCTCs), created under the Trade Act of 2002, pay 65 percent of health insurance premiums for certain workers displaced by international trade and early retirees. These credits can be paid directly to insurers when monthly premiums are due, in advance of annual tax return filing. While HCTC administrative costs have fallen significantly since program start-ups, they still comprise approximately 34 percent of total spending. Changes to the HCTC program could lower administrative costs, but the size of the resulting savings is unknown. These findings have important implications for any future tax credit plan intended to cover the uninsured.

  11. 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.

  12. Searching for approval. Tax-exempt hospitals, systems may find some relief through FHLB letters of credit in last week's housing aid bill.

    PubMed

    Evans, Melanie

    2008-08-04

    The bill to aid homeowners that Congress passed last week also offered a gift for tax-exempt healthcare borrowers. The law allows the Federal Home Loan Banks to back tax-exempt bonds with letters of credit, thus letting borrowers benefit from those banks' credit strength. But don't expect the floodgates to open. "Banks are preserving their capital for less risky endeavors," says Kelly Arduino, left, of Wipfli.

  13. 26 CFR 5c.168(f)(8)-9 - Pass-through leases-transfer of only the investment tax credit to a party other than the ultimate...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment tax credit to a party other than the ultimate user of the property. [Reserved] 5c.168(f)(8)-9...) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-9 Pass-through leases—transfer of only the investment tax credit to a party other than the...

  14. 26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Tax on excess distributions and excess...

  15. 26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Tax on excess distributions and excess...

  16. 26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... tax (15% of (9)) $19,875 (11) Remaining undistributed value of grandfather amount as of 12/31/87 ((3...

  17. 26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax on excess distributions and excess...

  18. U.S. - Mexico Security Cooperation: The Time to Act Is Now

    DTIC Science & Technology

    2011-01-06

    laws will take considerable time and effort to achieve. It is worth the resources invested as it will provide the most benefit to all citizens if...limited number of border crossing checkpoints. Additional benefits of this construct would be to reduce the costs of goods, as transportation times and... benefits to society: billions of dollars in increased tax revenue, relief for overworked law enforcement, courts and prisons, and increased safety

  19. 29 CFR 1905.11 - Variances and other relief under section 6(d).

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 5 2010-07-01 2010-07-01 false Variances and other relief under section 6(d). 1905.11... section 6(d). (a) Application for variance. Any employer, or class of employers, desiring a variance authorized by section 6(d) of the Act may file a written application containing the information specified in...

  20. Digital relief generation from 3D models

    NASA Astrophysics Data System (ADS)

    Wang, Meili; Sun, Yu; Zhang, Hongming; Qian, Kun; Chang, Jian; He, Dongjian

    2016-09-01

    It is difficult to extend image-based relief generation to high-relief generation, as the images contain insufficient height information. To generate reliefs from three-dimensional (3D) models, it is necessary to extract the height fields from the model, but this can only generate bas-reliefs. To overcome this problem, an efficient method is proposed to generate bas-reliefs and high-reliefs directly from 3D meshes. To produce relief features that are visually appropriate, the 3D meshes are first scaled. 3D unsharp masking is used to enhance the visual features in the 3D mesh, and average smoothing and Laplacian smoothing are implemented to achieve better smoothing results. A nonlinear variable scaling scheme is then employed to generate the final bas-reliefs and high-reliefs. Using the proposed method, relief models can be generated from arbitrary viewing positions with different gestures and combinations of multiple 3D models. The generated relief models can be printed by 3D printers. The proposed method provides a means of generating both high-reliefs and bas-reliefs in an efficient and effective way under the appropriate scaling factors.

  1. 78 FR 19357 - Allocation of Public Transportation Emergency Relief Funds in Response to Hurricane Sandy

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-29

    ... DEPARTMENT OF TRANSPORTATION Federal Transit Administration Allocation of Public Transportation...) announces the allocation of $2,000,000,000 under the Public Transportation Emergency Relief Program... after an emergency or major disaster that affects public transportation systems. The Appropriations Act...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 76 FR 57082 - Premium Penalty Relief; Alternative Premium Funding Target Election Relief

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-15

    ... PENSION BENEFIT GUARANTY CORPORATION Premium Penalty Relief; Alternative Premium Funding Target... situations involving alternative premium funding target elections. FOR FURTHER INFORMATION CONTACT: Catherine...; Alternative Premium Funding Target Elections; Box 5 Relief).\\1\\ \\1\\ http://www.pbgc.gov/res/other-guidance/tu...

  8. Stress-relief cracking of a new ferritic steel

    NASA Astrophysics Data System (ADS)

    Nawrocki, Jesse Gerald

    The mechanism of stress-relief cracking in the coarse-grained heat-affected zone (CGHAZ) of low-alloy ferritic steels was studied through a tempering study, stress-relaxation testing, and detailed microstructural characterization. A new ferritic alloy steel, HCM2S, was used as the model system. Common 2.25Cr-1 Mo steel, which is susceptible to stress-relief cracking, was used for comparison to HCM2S. The CGHAZ was simulated using Gleeble techniques. A dense distribution of small tungsten-rich carbides within the prior austenite grains induced secondary hardening in the CGHAZ of HCM2S. The CGHAZ of 2.25Cr-1 Mo steel exhibited secondary hardening due to the intragranular precipitation of many Fe-rich M3C carbides. The hardness of HCM2S was more stable at longer times and high temperatures than 2.25Cr-1 Mo steel due to the intragranular precipitation of small W and V-rich carbides. The CGHAZs of HCM2S and 2.25Cr-1 Mo steel were susceptible to stress-relief cracking between 575 and 725°C. HCM2S exhibited C-curve behavior with respect to the time to failure as a function of post-weld heat treatment (PWHT) temperature. No segregation of tramp elements to prior austenite grain boundaries was detected in HCM2S. Both intergranular and intragranular carbide precipitation controlled the stress-relief cracking behavior. The amount of intergranular failure increased with test temperature due to the increasing amounts of Fe-rich M3C carbides at the prior austenite grain boundaries. These carbides acted as cavity nucleation sites. The cavities coalesced to form microcracks along prior austenite grain boundaries. Eventually, the remaining uncracked areas could not support the load and failed by ductile rupture. The balance of intergranular and intragranular carbide precipitation resulted in the C-curve behavior. The nose of the C-curve occurred at 675°C. The intragranular regions were strong because of a dense distribution of W/Fe-rich carbides, but the prior austenite grain

  9. Report to the Congress on the use of tax deductions for donations of conservations easements

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

    Not Available

    1987-12-01

    This report was mandated by Congress as part of the Temporary Tax Provisions Extension Act of 1980 (P.L. 96-541). The major findings of the study are: (1) Tax deductions for easement donations will tend to be a desirable policy option; (2) There appear to be substantial difficulties involved in valuing, monitoring, and enforcing easement donations; (3) The possibility of replacing deductibility with some other policy to encourage preservation is also considered; and (4) The IRS collected and analyzed data from three years of tax returns of both donors and recipients of conservation easements.

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

    PubMed

    Gumus, Gulcin; Regan, Tracy L

    2013-11-01

    Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-differences and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the SE to obtain health insurance coverage. © The Author(s) 2014.

  11. A comparison of the International Classification of Functioning, Disability, and Health to the disability tax credit.

    PubMed

    Conti-Becker, Angela; Doralp, Samantha; Fayed, Nora; Kean, Crystal; Lencucha, Raphael; Leyshon, Rhysa; Mersich, Jackie; Robbins, Shawn; Doyle, Phillip C

    2007-01-01

    The Disability Tax Credit (DTC) Certification is an assessment tool used to provide Canadians with disability tax relief The International Classification of Functioning, Disability and Health (ICF) provides a universal framework for defining disability. The purpose of this study was to evaluate the DTC and familiarize occupational therapists with the process of mapping measures to the ICF classification system. Concepts within the DTC were identified and mapped to appropriate ICF codes (Cieza et al., 2005). The DTC was linked to 45 unique ICF codes (16 Body Functions, 19 Activities and Participation, and 8 Environmental Factors). The DTC encompasses various domains of the ICF; however, there is no consideration of Personal Factors, Body Structures, and key aspects of Activities and Participation. Refining the DTC to address these aspects will provide an opportunity for fair and just determinations for those who experience disability.

  12. 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…

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

    Treesearch

    Linda Wang; John Greene

    2010-01-01

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

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

    PubMed

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

    2015-07-01

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

  15. Fluid relief and check valve

    DOEpatents

    Blaedel, K.L.; Lord, S.C.; Murray, I.

    1986-07-17

    A passive fluid pressure relief and check valve allows the relief pressure to be slaved to a reference pressure independently of the exhaust pressure. The pressure relief valve is embodied by a submerged vent line in a sealing fluid, the relief pressure being a function of the submerged depth. A check valve is embodied by a vertical column of fluid (the maximum back pressure being a function of the height of the column of fluid). The pressure is vented into an exhaust system which keeps the exhaust out of the area providing the reference pressure.

  16. 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…

  17. 26 CFR 145.4051-1 - Imposition of tax on heavy trucks and trailers sold at retail.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of tax on heavy trucks and trailers sold at retail. 145.4051-1 Section 145.4051-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424) § 145.4051-1 Imposition of tax on heavy trucks and...

  18. 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

  19. 78 FR 32296 - Second Allocation of Public Transportation Emergency Relief Funds in Response to Hurricane Sandy...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-29

    ... DEPARTMENT OF TRANSPORTATION Federal Transit Administration Second Allocation of Public... disaster that affects public transportation systems. The Disaster Relief Appropriations Act provides $10.9... projected total recovery costs for the four most severely affected public transportation systems, not...

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

  1. 76 FR 43121 - Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-20

    ... Enforcement. Approved: July 13, 2011. Emily S. McMahon, Acting Assistant Secretary of the Treasury (Tax Policy... section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to this regulation. For applicability of the Regulatory Flexibility Act (5 U.S.C. chapter 6), please refer to the Special...

  2. 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

  3. Device-tax repeal surfaces as key in budget stalemate. White House says it's unwilling to compromise until shutdown ends.

    PubMed

    Lee, Jaimy; Zigmond, Jessica

    2013-10-14

    As lawmakers in D.C. continue to wrangle over how to solve the government shutdown and debt ceiling impasse, the Affordable Care Act's medical device tax is emerging as a likely bargaining chip. But many wonder how the tax's $29.1 billion in funding for coverage expansion will be replaced. Minnesota GOP Rep. Erik Paulsen, says he's encouraged that there is a strong chance the device tax could be overturned.

  4. 38 CFR 20.1200 - Rule 1200. Privacy Act request-appeal pending.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Rule 1200. Privacy Act... VETERANS AFFAIRS (CONTINUED) BOARD OF VETERANS' APPEALS: RULES OF PRACTICE Privacy Act § 20.1200 Rule 1200. Privacy Act request—appeal pending. When a Privacy Act request is filed under § 1.577 of this chapter by...

  5. 38 CFR 20.1200 - Rule 1200. Privacy Act request-appeal pending.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Rule 1200. Privacy Act... VETERANS AFFAIRS (CONTINUED) BOARD OF VETERANS' APPEALS: RULES OF PRACTICE Privacy Act § 20.1200 Rule 1200. Privacy Act request—appeal pending. When a Privacy Act request is filed under § 1.577 of this chapter by...

  6. 38 CFR 20.1200 - Rule 1200. Privacy Act request-appeal pending.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Rule 1200. Privacy Act... VETERANS AFFAIRS (CONTINUED) BOARD OF VETERANS' APPEALS: RULES OF PRACTICE Privacy Act § 20.1200 Rule 1200. Privacy Act request—appeal pending. When a Privacy Act request is filed under § 1.577 of this chapter by...

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

    PubMed Central

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

    2012-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... paragraph (c)(2) of § 1.170-1. (2) No deduction is allowable for contribution of services. However, unreimbursed expenditures made incident to the rendition of services to an organization contributions to which...

  14. 76 FR 33994 - Alternative Simplified Credit Under Section 41(c)(5)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-10

    ... Alternative Simplified Credit Under Section 41(c)(5) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... regulations relating to the election and calculation of the alternative simplified credit under section 41(c... 41(c)(5). The ASC was added by the Tax Relief and Health Care Act of 2006 (Public Law 109-432, 120...

  15. 75 FR 60067 - Limitations of Duty- and Quota-Free Imports of Apparel Articles Assembled in Beneficiary Sub...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-29

    ... COMMITTEE FOR THE IMPLEMENTATION OF TEXTILE AGREEMENTS Limitations of Duty- and Quota-Free Imports... New 12-Month Cap on Duty- and Quota-Free Benefits. DATES: Effective Date: October 1, 2010. FOR FURTHER... 2004, Pub. L. 108-274; Division D, Title VI, section 6002 of the Tax Relief and Health Care Act of 2006...

  16. 76 FR 59663 - Limitations of Duty- and Quota-Free Imports of Apparel Articles Assembled in Beneficiary Sub...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-27

    ... of Apparel Articles Assembled in Beneficiary Sub-Saharan African Countries From Regional and Third... Acceleration Act of 2004, Pub. L. 108-274; Division D, Title VI, section 6002 of the Tax Relief and Health Care... beneficiary sub-Saharan African countries. Section 112(b)(3) of TDA 2000 provides duty- and quota-free...

  17. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Meaning of terms used in connection with China Trade Act corporations. 1.941-2 Section 1.941-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in...

  18. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... was reflected on prior years' returns (e.g., investment income omitted that was regularly reported on.... Neither H nor W reports W's income from her sole proprietorship of $34,000 or W's investment income of $5... and investments. H timely requests relief under section 66(c). Because the IRS determines that H...

  19. Vaccine and microbicide tax credit legislation introduced in Congress.

    PubMed

    1999-04-02

    The Lifesaving Vaccine Technology Act of 1999, a House bill to stimulate HIV vaccine research and development, has been introduced by Representative Nancy Pelosi (D - Calif.), Representative Charles Rangel (D - N.Y.), and seven other cosponsors. Pelosi presents a summary of the Act, which may offer tax credits to companies for vaccine research costs in the areas of malaria, tuberculosis, HIV, or other infectious diseases. These companies would also be obligated to establish a way of maximizing access to the vaccine. The Act reflects the idea that the President and specific Federal agencies should work together to increase vaccine access. The need for this Act is shown in the 1998 survey results from Pharmaceutical Research and Manufacturers of America, which indicate that none of the 43 vaccines in development were for HIV. Information is provided for accessing the full-text of the Act.

  20. Joint custody: bipartisan interest expands scope of tax-credit proposals.

    PubMed

    Cunningham, Robert

    2002-01-01

    The Bush administration's proposal to use tax credits to cover the uninsured has not attracted enough bipartisan support to make headway in a divided Congress. Democratic objections have centered on the administration's insistence that the credits be used primarily in the individual market. But bipartisan exploration of alternative credit designs has continued on Capitol Hill. Democratic proposals to include health coverage for laid-off workers in debate over the post-September 11 economic stimulus package and more recently in the Trade Adjustment Assistance Act have resulted in increased awareness that tax credits might be used for employer groups as well as in the nongroup market.

  1. 78 FR 17612 - Rules Relating to Additional Medicare Tax; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ...This document cancels a public hearing on proposed regulations under sections 3101(b), 3102, 3202(a), 1401(b), 6205, and 6402 of the Internal Revenue Code; relating to the Additional Hospital Insurance Tax on income above threshold amounts as added by the Affordable Care Act.

  2. 27 CFR 25.282 - Beer lost by fire, theft, casualty, or act of God.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... be relieved of liability for the tax if, before transfer of title to the beer to any other person... by fire, casualty, or act of God. The tax liability on excessive losses of beer from transfer between... loss of beer before transfer of title of the beer to another person and who desires to adjust the tax...

  3. 27 CFR 25.282 - Beer lost by fire, theft, casualty, or act of God.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... be relieved of liability for the tax if, before transfer of title to the beer to any other person... by fire, casualty, or act of God. The tax liability on excessive losses of beer from transfer between... loss of beer before transfer of title of the beer to another person and who desires to adjust the tax...

  4. 27 CFR 25.282 - Beer lost by fire, theft, casualty, or act of God.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... be relieved of liability for the tax if, before transfer of title to the beer to any other person... by fire, casualty, or act of God. The tax liability on excessive losses of beer from transfer between... loss of beer before transfer of title of the beer to another person and who desires to adjust the tax...

  5. Extending Marketplace Tax Credits Would Make Coverage More Affordable for Middle-Income Adults.

    PubMed

    Liu, Jodi; Eiber, Christine

    2017-07-01

    ISSUE: Affordability of health coverage is a growing challenge for Americans facing rising premiums, deductibles, and copayments. The Affordable Care Act's tax credits make marketplace insurance more affordable for eligible lower-income individuals. However, individuals lose tax credits when their income exceeds 400 percent of the federal poverty level, creating a steep cliff. GOALS: To analyze the effects of extending eligibility for tax credits to individuals with incomes above 400 percent of the federal poverty level. METHODS: We used RAND's COMPARE microsimulation model to examine changes in insurance coverage and health care spending. KEY FINDINGS AND CONCLUSIONS: Extending tax-credit eligibility increases insurance enrollment by 1.2 million, at a total federal cost of $6.0 billion. Those who would benefit from the tax-credit extension are mostly middle-income adults ages 50 to 64. These new enrollees would be healthier than current enrollees their age, which would improve the risk pool and lower premiums. Eliminating the cliff at 400 percent of the federal poverty level is one policy option that may be considered to increase affordability of insurance.

  6. Detachment-limited erosion, alluvial transport, and relief in decaying landscapes

    NASA Astrophysics Data System (ADS)

    Johnstone, S. A.; Hilley, G. E.

    2013-12-01

    along which slopes retreat is set by the sediment transport slope of the fluvial network. As slope retreat progresses, the fraction of area undergoing rapid erosion (and therefore the sediment flux) decreases, which causes a perpetual decline in the sediment transport slope itself. This is manifest as a headward migrating transition from areas dominated by slope retreat to slope decline. While this behavior occurs to some degree in all simulations undergoing slope retreat, it is only clearly observed when steady state alluvial transport slopes are comparable to, but smaller than, bedrock incision slopes. For a given length scale we find that the evolution of relief through time, measured as the fraction of initial relief preserved, is independent of dimensionless fluvial erosion and transport coefficients. High sediment transport slopes can act to limit the rate of decay of relief in landscapes evolving by slope retreat. However, because slope decline occupies only the downstream portion of drainage networks in these cases, the majority of the relief reduction is typically accomplished by slope retreat. These results highlight the importance of erosional process transitions in shaping the relief of decaying landscapes.

  7. Lamellar projections in the endolymphatic sac act as a relief valve to regulate inner ear pressure

    PubMed Central

    Swinburne, Ian A; Mosaliganti, Kishore R; Upadhyayula, Srigokul; Liu, Tsung-Li; Hildebrand, David G C; Tsai, Tony Y -C; Chen, Anzhi; Al-Obeidi, Ebaa; Fass, Anna K; Malhotra, Samir; Engert, Florian; Lichtman, Jeff W; Kirchausen, Tomas; Betzig, Eric

    2018-01-01

    The inner ear is a fluid-filled closed-epithelial structure whose function requires maintenance of an internal hydrostatic pressure and fluid composition. The endolymphatic sac (ES) is a dead-end epithelial tube connected to the inner ear whose function is unclear. ES defects can cause distended ear tissue, a pathology often seen in hearing and balance disorders. Using live imaging of zebrafish larvae, we reveal that the ES undergoes cycles of slow pressure-driven inflation followed by rapid deflation. Absence of these cycles in lmx1bb mutants leads to distended ear tissue. Using serial-section electron microscopy and adaptive optics lattice light-sheet microscopy, we find a pressure relief valve in the ES comprised of partially separated apical junctions and dynamic overlapping basal lamellae that separate under pressure to release fluid. We propose that this lmx1-dependent pressure relief valve is required to maintain fluid homeostasis in the inner ear and other fluid-filled cavities. PMID:29916365

  8. 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…

  9. 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...

  10. 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.

  11. 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.

  12. 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.

  13. 78 FR 19136 - Emergency Relief Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-29

    ... implementation of the Federal Transit Administration's (FTA) Public Transportation Emergency Relief Program under...-21, Pub. L. 112-141) authorized the Public Transportation Emergency Relief Program at 49 U.S.C. 5324. The Emergency Relief Program allows FTA to make grants for eligible public transportation capital and...

  14. Do Tax Abatements "Impair" the Financing of Local Public Education.

    ERIC Educational Resources Information Center

    Wendling, Wayne R.

    This study discusses whether two tax programs instituted by local communities in Michigan to generate local economic activity have adversely affected local public elementary and secondary school financing. Analysis of the effects on school funding of The Plant Rehabilitation and Industrial Development Law of 1974 and its expansion in Act 255 of…

  15. Tax credits, insurance, and in vitro fertilization in the U.S. military health care system.

    PubMed

    Wu, Mae; Henne, Melinda; Propst, Anthony

    2012-06-01

    The FAMILY Act, an income tax credit for infertility treatments, was introduced into the U.S. Senate on May 12, 2011. We estimated the costs and utilization of in vitro fertilization (IVF) in the military if infertility treatment became a tax credit or TRICARE benefit. We surveyed 7 military treatment facilities (MTFs) that offer IVF, with a 100% response rate. We first modeled the impact of the FAMILY Act on the MTFs. We then assessed the impact and costs of a TRICARE benefit for IVF. In 2009, MTFs performed 810 IVF cycles with average patient charges of $4961 and estimated pharmacy costs of $2K per cycle. With implementation of the FAMILY Act, we estimate an increase in IVF demand at the MTFs to 1165 annual cycles. With a TRICARE benefit, estimated demand would increase to 6,924 annual IVF cycles. MTF pharmacy costs would increase to $7.3 annually. TRICARE medical and pharmacy costs would exceed $24.4 million and $6.5 million, respectively. In conclusion, if the FAMILY Act becomes law, demand for IVF at MTFs will increase 29%, with a 50% decrease in patient medical expenses after tax credits. MTF pharmacy costs will rise, and additional staffing will be required to meet the demand. If IVF becomes a TRICARE benefit, demand for IVF will increase at least 2-fold. Current MTFs would be unable to absorb the increased demand, leading to increased TRICARE treatment costs at civilian centers.

  16. 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

  17. 75 FR 10503 - Notice of Lodging of Consent Decree Under the Clean Air Act, the Clean Water Act, the Emergency...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-08

    ... Decree (``Decree'') in United States v. AES Thames, LLC, Civil Action No. 3:10cv281, was lodged with the... States against AES Thames, LLC under the Clean Air Act, 42 U.S.C. 7401-7671q, the Clean Water Act, 33 U.S... injunctive relief and recovery of civil penalties in connection with AES Thames, LLC's operation of a coal...

  18. Provision of community benefits by tax-exempt U.S. hospitals.

    PubMed

    Young, Gary J; Chou, Chia-Hung; Alexander, Jeffrey; Lee, Shoou-Yih Daniel; Raver, Eli

    2013-04-18

    The Patient Protection and Affordable Care Act (ACA) requires tax-exempt hospitals to conduct assessments of community needs and address identified needs. Most tax-exempt hospitals will need to meet this requirement by the end of 2013. We conducted a national study of the level and pattern of community benefits that tax-exempt hospitals provide. The study comprised more than 1800 tax-exempt hospitals, approximately two thirds of all such institutions. We used reports that hospitals filed with the Internal Revenue Service for fiscal year 2009 that provide expenditures for seven types of community benefits. We combined these reports with other data to examine whether institutional, community, and market characteristics are associated with the provision of community benefits by hospitals. Tax-exempt hospitals spent 7.5% of their operating expenses on community benefits during fiscal year 2009. More than 85% of these expenditures were devoted to charity care and other patient care services. Of the remaining community-benefit expenditures, approximately 5% were devoted to community health improvements that hospitals undertook directly. The rest went to education in health professions, research, and contributions to community groups. The level of benefits provided varied widely among the hospitals (hospitals in the top decile devoted approximately 20% of operating expenses to community benefits; hospitals in the bottom decile devoted approximately 1%). This variation was not accounted for by indicators of community need. In 2009, tax-exempt hospitals varied markedly in the level of community benefits provided, with most of their benefit-related expenditures allocated to patient care services. Little was spent on community health improvement.

  19. 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

  20. 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…

  1. 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.

  2. 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.

  3. 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…

  4. 29 CFR 1905.10 - Variances and other relief under section 6(b)(6)(A).

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 5 2010-07-01 2010-07-01 false Variances and other relief under section 6(b)(6)(A). 1905... section 6(b)(6)(A). (a) Application for variance. Any employer, or class of employers, desiring a variance from a standard, or portion thereof, authorized by section 6(b)(6)(A) of the Act may file a written...

  5. 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.

  6. 47 CFR 69.727 - Regulatory relief.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... customer. (b) Phase II relief. Upon satisfaction of the Phase II triggers specified in §§ 69.709(c) or 69... Pricing Flexibility § 69.727 Regulatory relief. (a) Phase I relief. Upon satisfaction of the Phase I... similarly situated customers; and (ii) The price cap LEC excludes all contract tariff offerings from price...

  7. Association of Inhaled Corticosteroids and Long-Acting β-Agonists as Controller and Quick Relief Therapy With Exacerbations and Symptom Control in Persistent Asthma: A Systematic Review and Meta-analysis.

    PubMed

    Sobieraj, Diana M; Weeda, Erin R; Nguyen, Elaine; Coleman, Craig I; White, C Michael; Lazarus, Stephen C; Blake, Kathryn V; Lang, Jason E; Baker, William L

    2018-04-10

    Combined use of inhaled corticosteroids and long-acting β-agonists (LABAs) as the controller and the quick relief therapy termed single maintenance and reliever therapy (SMART) is a potential therapeutic regimen for the management of persistent asthma. To conduct a systematic review and meta-analysis of the effects of SMART in patients with persistent asthma. The databases of MEDLINE via OVID, EMBASE, the Cochrane Central Register of Controlled Trials, and the Cochrane Database of Systematic Reviews were searched from database inception through August 2016 and updated through November 28, 2017. Two reviewers selected randomized clinical trials or observational studies evaluating SMART vs inhaled corticosteroids with or without a LABA used as the controller therapy and short-acting β-agonists as the relief therapy for patients aged 5 years or older with persistent asthma and reporting on an outcome of interest. Meta-analyses were conducted using a random-effects model to calculate risk ratios (RRs), risk differences (RDs), and mean differences with corresponding 95% CIs. Citation screening, data abstraction, risk assessment, and strength of evidence grading were completed by 2 independent reviewers. Asthma exacerbations. The analyses included 16 randomized clinical trials (N = 22 748 patients), 15 of which evaluated SMART as a combination therapy with budesonide and formoterol in a dry-powder inhaler. Among patients aged 12 years or older (n = 22 524; mean age, 42 years; 14 634 [65%] were female), SMART was associated with a reduced risk of asthma exacerbations compared with the same dose of inhaled corticosteroids and LABA as the controller therapy (RR, 0.68 [95% CI, 0.58 to 0.80]; RD, -6.4% [95% CI, -10.2% to -2.6%]) and a higher dose of inhaled corticosteroids and LABA as the controller therapy (RR, 0.77 [95% CI, 0.60 to 0.98]; RD, -2.8% [95% CI, -5.2% to -0.3%]). Similar results were seen when SMART was compared with inhaled corticosteroids alone

  8. 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...

  9. 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...

  10. Property tax impacts of current-use assessment of forest and other rural land in Tennessee

    Treesearch

    Clifford A. Hickman

    1982-01-01

    The Tennessee legislative act to help prevent the premature and forced development of rural lands is analyzed regarding its usage and its effect on taxes of participating and nonparticipating property owners.

  11. 28 CFR 16.93 - Exemption of Tax Division Systems-limited access.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... MATERIAL OR INFORMATION Exemption of Records Systems Under the Privacy Act § 16.93 Exemption of Tax... necessary to protect the privacy and physical safety of witnesses and informants. (9)(e)(5). In the... information. Such exemption is further necessary to protect the privacy and physical safety of witnesses and...

  12. A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

    Georgia is one of seven states that currently allow tax credits for scholarships to private schools. Georgia's law was enacted in May 2008 in order to assist low income students to transfer out of low performing public schools. Operations under the new act began in late 2008. The law permits taxpayers in Georgia to reduce their annual state taxes…

  13. 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.

  14. 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

  15. 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)

  16. 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.

  17. Impact and desirability of taxing unmined coal interests in the same manner as other real property

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

    Vasek, S.J. Jr.

    1986-01-01

    A brief summary of Kentucky's property taxes and the historical development of the state's unmined minerals taxes leads into a discussion of the implementation issues now being tested in the courts, such as valuation, the effects of the Broad Form Deed Act, and the impact on farms and minerals other than coal. An assessment of the economic impact of the tax on taxpayers and on state revenues concludes that prior scholarly attempts to estimate economic impact have erred because they failed to consider the implementation issues. These issues involve value choices about who should bear the economic burden and whenmore » that burden should take place.« less

  18. 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...

  19. 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.

  20. 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