26 CFR 301.7701-15 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Tax return preparer. 301.7701-15 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-15 Tax return preparer. (a) In general. A tax... prepare for compensation, all or a substantial portion of any return of tax or any claim for refund of tax...

26 CFR 53.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 53.7701-1 Section 53.7701... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this...

26 CFR 54.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 54.7701-1 Section 54.7701... EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter. (b) Effective/applicability date...

75 FR 76940 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-10

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [REG-100194-10] RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of...

26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., including a person who develops software that is used to prepare or file a tax return and any Authorized IRS... purchases computer software designed to assist with the preparation and filing of her income tax return. When A loads the software onto her computer, it prompts her to register her purchase of the software...

26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., including a person who develops software that is used to prepare or file a tax return and any Authorized IRS... purchases computer software designed to assist with the preparation and filing of her income tax return. When A loads the software onto her computer, it prompts her to register her purchase of the software...

27 CFR 24.323 - Excise Tax Return form.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Excise Tax Return form. 24.323 Section 24.323 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Records and Reports § 24.323 Excise Tax Return form. A proprietor who...

26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

Code of Federal Regulations, 2011 CFR

2011-04-01

... individual income tax returns using magnetic media. 301.6011-7 Section 301.6011-7 Internal Revenue INTERNAL... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For purposes of this section, the term magnetic media has the same meaning as in § 301.6011-2(a)(1). (2...

26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

Code of Federal Regulations, 2012 CFR

2012-04-01

... individual income tax returns using magnetic media. 301.6011-7 Section 301.6011-7 Internal Revenue INTERNAL... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For purposes of this section, the term magnetic media has the same meaning as in § 301.6011-2(a)(1). (2...

26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

Code of Federal Regulations, 2013 CFR

2013-04-01

... individual income tax returns using magnetic media. 301.6011-7 Section 301.6011-7 Internal Revenue INTERNAL... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For purposes of this section, the term magnetic media has the same meaning as in § 301.6011-2(a)(1). (2...

26 CFR 31.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Tax return preparer. 31.7701-1 Section 31.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

26 CFR 301.6106-1 - Publicity of unemployment tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1, 301...

27 CFR 41.112 - Tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND...

26 CFR 1.1494-1 - Returns; payment and collection of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... having as one of its principal purposes the avoidance of Federal income taxes. If the plan has been so... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Returns; payment and collection of tax. 1.1494...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1494-1 Returns; payment and...

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...

26 CFR 301.6075-1 - Time for filing estate and gift tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Time for filing estate and gift tax returns... Records § 301.6075-1 Time for filing estate and gift tax returns. For provisions relating to time for filing estate tax returns and gift tax returns, see § 20.6075-1 of this chapter (Estate Tax Regulations...

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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...

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...

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...

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...

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...

26 CFR 157.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 157.7701-1 Section 157.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 55.7701-1 Section 55.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

77 FR 8753 - Furnishing Identifying Number of Tax Return Preparer

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-15

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

75 FR 60309 - Furnishing Identifying Number of Tax Return Preparer

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-30

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

75 FR 14539 - Furnishing Identifying Number of Tax Return Preparer

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-26

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6694-1 Section 6694 penalties applicable to tax return preparers. (a) Overview—(1) In general...

27 CFR 26.112 - Returns for deferred payment of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Payment of Tax by Return § 26.112 Returns for... proprietor has paid the tax thereon. In the event of default, the appropriate TTB officer shall immediately...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

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...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2013 CFR

2013-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2014 CFR

2014-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2012 CFR

2012-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

26 CFR 25.6075-1 - Returns, time for filing gift tax returns for gifts made after December 31, 1981.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Returns, time for filing gift tax returns for gifts made after December 31, 1981. 25.6075-1 Section 25.6075-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

26 CFR 55.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6060-1 Reporting requirements for tax return preparers...

22 CFR 92.75 - Services in connection with income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Services in connection with income tax returns. 92.75 Section 92.75 Foreign Relations DEPARTMENT OF STATE LEGAL AND RELATED SERVICES NOTARIAL AND RELATED SERVICES Miscellaneous Notarial Services § 92.75 Services in connection with income tax returns...

26 CFR 1.852-8 - Information returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

26 CFR 1.852-8 - Information returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

26 CFR 1.852-8 - Information returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

26 CFR 1.852-8 - Information returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

26 CFR 1.852-8 - Information returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment companies or...

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...

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...

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...

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...

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...

The Use of Income Tax Returns in the Needs Analysis Procedure

ERIC Educational Resources Information Center

Rutter, Thomas M.; Wickstrom, Natala

1976-01-01

Various efforts of the University of California at San Diego to systematize and develop useful evaluation formulas for verifying income through use of Federal Income Tax Returns are reviewed. It is recommended that 100 percent collection and analysis of tax returns by the national scholarship services would maximize economy and confidentiality.…

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.857-10 - Information returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

26 CFR 1.857-10 - Information returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

26 CFR 1.857-10 - Information returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

26 CFR 1.857-10 - Information returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

26 CFR 26.2662-1 - Generation-skipping transfer tax return requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... transferor for which a gift tax return is not filed; or (ii) The inclusion ratio with respect to the trust, determined by reference to the transferor's gift tax return, is erroneous, the actual inclusion ratio being greater than the reported inclusion ratio. (iii) This paragraph (c)(3) does not apply if the trustee has...

26 CFR 1.2-1 - Tax in case of joint return of husband and wife or the return of a surviving spouse.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax in case of joint return of husband and wife..., DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.2-1 Tax in case of joint..., 1971. (1) For taxable years ending before January 1, 1971, in the case of a joint return of husband and...

26 CFR 1.6038-3 - Information returns required of certain United States persons with respect to controlled foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

... relating to such interests during that tax year. (6) Definition of United States person. The term United... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6038-3 Information returns required of certain United States persons with...

26 CFR 1.857-10 - Information returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders from the duty...

27 CFR 26.113 - Returns for prepayment of taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Returns for prepayment of taxes. 26.113 Section 26.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS...

27 CFR 26.113 - Returns for prepayment of taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Returns for prepayment of taxes. 26.113 Section 26.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS...

26 CFR 157.6060-1 - Reporting requirements for tax return preparers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers. 157.6060-1 Section 157.6060-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS...

27 CFR 26.113 - Returns for prepayment of taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Returns for prepayment of taxes. 26.113 Section 26.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE.... 20, 1955] Editorial Note: For Federal Register citations affecting § 26.113, see the List of CFR...

27 CFR 26.113 - Returns for prepayment of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Returns for prepayment of taxes. 26.113 Section 26.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE.... 20, 1955] Editorial Note: For Federal Register citations affecting § 26.113, see the List of CFR...

27 CFR 26.113 - Returns for prepayment of taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Returns for prepayment of taxes. 26.113 Section 26.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE.... 20, 1955] Editorial Note: For Federal Register citations affecting § 26.113, see the List of CFR...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2011 CFR

2011-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... returns of tax-exempt organizations. (a) In general. Except as otherwise provided in this section, if a tax-exempt organization (as defined in paragraph (b)(1) of this section) filed an application for...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2010 CFR

2010-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... returns of tax-exempt organizations. (a) In general. Except as otherwise provided in this section, if a tax-exempt organization (as defined in paragraph (b)(1) of this section) filed an application for...

The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

ERIC Educational Resources Information Center

Heim, Bradley T.

2009-01-01

This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

12 CFR 7.1008 - Preparing income tax returns for customers or public.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Preparing income tax returns for customers or public. 7.1008 Section 7.1008 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers or...

12 CFR 7.1008 - Preparing income tax returns for customers or public.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Preparing income tax returns for customers or public. 7.1008 Section 7.1008 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers or...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

76 FR 63574 - Tax Return Preparer Penalties Under Section 6695; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-13

...This document contains a correction to a notice of proposed rulemaking that were published in the Federal Register on Tuesday, October 11, 2011. These proposed regulations would modify existing regulations related to the tax return preparer penalties under section 6695 of the Internal Revenue Code. The proposed regulations are necessary to monitor and to improve compliance with the tax return preparer due to diligence requirements of this section.

26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as provided in...

26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Automatic extension of time to file certain... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Extension of Time for Filing Returns § 1.6081-8 Automatic extension of time to file certain information returns. (a) In general. Except as...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 55.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-1 Section 6694 penalties applicable to tax return...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

75 FR 48 - Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-04

... place that are consistent with good business practices and designed to maintain the confidentiality of... of a review. No tax return information identifying a taxpayer may be disclosed in any evaluative... review. No tax return information identifying a taxpayer may be disclosed in any evaluative reports or...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-24

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

26 CFR 1.852-7 - Additional information required in returns of shareholders.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

26 CFR 1.852-7 - Additional information required in returns of shareholders.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

26 CFR 1.852-7 - Additional information required in returns of shareholders.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

26 CFR 1.852-7 - Additional information required in returns of shareholders.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

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...

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...

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...

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...

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...

26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., credit or abatement; determination of correct tax liability. 601.105 Section 601.105 Internal Revenue... abatement; determination of correct tax liability. (a) Processing of returns. When the returns are filed in... made for the payment of any additional tax so resulting, or refund is made of any overpayment. Returns...

76 FR 59329 - User Fees Relating to the Registered Tax Return Preparer Competency Examination and...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-26

... and requiring tax return preparers who are not attorneys, certified public accountants, or enrolled... only attorneys, certified public accountants, enrolled agents, and registered tax return preparers are...-6 permits specified individuals who are supervised by the attorney, certified public accountant...

Tax Information Series, January 2002

DTIC Science & Technology

2002-01-01

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

27 CFR 28.131 - Application for return of wines withdrawn without payment of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... wines withdrawn without payment of tax. 28.131 Section 28.131 Alcohol, Tobacco Products and Firearms... Withdrawal of Wine Without Payment of Tax for Exportation, Use on Vessels and Aircraft, Transfer to a Foreign... Return of Wines to Bonded Wine Cellar § 28.131 Application for return of wines withdrawn without payment...

26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return preparer. 157.6694-1 Section 157.6694-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

26 CFR 301.7701-15 - Tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... on advice that is given after events have occurred that represents less than 5 percent of the...) giving rise to the understatement is primarily attributable to the advice, the advice was substantially given before events occurred primarily to avoid treating the person giving the advice as a tax return...

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.

76 FR 72619 - User Fee To Take the Registered Tax Return Preparer Competency Examination

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-25

..., 2011)), provide that only attorneys, certified public accountants, enrolled agents, and registered tax... Fee To Take the Registered Tax Return Preparer Competency Examination AGENCY: Internal Revenue Service... regulations. The final regulations redesignate rules pertaining to fees for obtaining a preparer tax...

26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Tax return preparer due diligence requirements... the Tax, Additional Amounts, and Assessable Penalties § 1.6695-2 Tax return preparer due diligence requirements for determining earned income credit eligibility. (a) Penalty for failure to meet due diligence...

27 CFR 40.163 - Semimonthly tax return periods.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 40.164, the periods to be covered by semimonthly tax returns shall be from the 1st day of each month through the 15th day of that month and from the 16th day of each month through the last day of that month. [T.D. ATF-365, 60 FR 33675, June 28, 1995] ...

26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Claims for credit or refund by tax return preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.34 - Special tax registration and return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

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.

26 CFR 1.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

Code of Federal Regulations, 2010 CFR

2010-04-01

... information from partners of a partnership and to make decisions with respect to the proper application of the... information is deleted from the copy in order to preserve or maintain this arrangement. (b) Failure to sign... taxpayer. The signing tax return preparer, however, must furnish all of the information that will be...

Tax Tips for Forest Landowners for the 2013 Tax Year

Treesearch

Linda Wang; John Greene

2013-01-01

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

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and...

27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and...

76 FR 77672 - Employer's Annual Federal Tax Return and Modifications to the Deposit Rules

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-14

... file Forms 941, Form 944, and any related Spanish-language returns or returns for U.S. possessions... employers that file Spanish-language returns or returns for U.S. possessions. For tax year 2012 and later... o Empleador, which is the Spanish equivalent of Form 944. Employers in the United States in the Form...

26 CFR 1.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and... assessment, the IRS will also send, before assessment of either penalty, a 30-day letter to the tax return preparer notifying him of the proposed penalty or penalties and offering an opportunity to the tax return...

26 CFR 1.6049-7 - Returns of information with respect to REMIC regular interests and collateralized debt obligations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Returns of information with respect to REMIC regular interests and collateralized debt obligations. 1.6049-7 Section 1.6049-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information...

Tax Tips for Forest Landowners for the 2000 Tax Year

Treesearch

Larry M. Bishop

2000-01-01

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

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...

26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

26 CFR 31.6071(a)-1A - Time for filing returns with respect to 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 Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

26 CFR 31.6071(a)-1A - Time for filing returns with respect to 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 Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

26 CFR 31.6071(a)-1A - Time for filing returns with respect to 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 Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

26 CFR 31.6071(a)-1A - Time for filing returns with respect to 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 Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

26 CFR 31.6071(a)-1A - Time for filing returns with respect to 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 Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

27 CFR 70.264 - Time return deemed filed and tax considered paid.

Code of Federal Regulations, 2010 CFR

2010-04-01

... under this section the last day prescribed for filing a return or paying any tax. (26 U.S.C. 6513) [T.D... return filed before the last day prescribed by law or regulations for the filing thereof shall be considered as filed on such last day. For purposes of section 6511(b) (2) and (c), payment of any portion of...

26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2012 CFR

2012-04-01

..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2013 CFR

2013-04-01

..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2014 CFR

2014-04-01

..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2011 CFR

2011-04-01

..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

Income Tax Organizer. The CIRcular: Consumer Information Report 9.

ERIC Educational Resources Information Center

Bank of America NT & SA, San Francisco, CA.

Designed as an aid in preparing federal income tax returns, this report explains terms, provides a worksheet, and describes sources of tax help. The importance of keeping tax records is discussed along with strategies for recordkeeping, types of records to keep, and how long to keep them. Explanations of the following terms are provided along with…

26 CFR 1.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

Code of Federal Regulations, 2011 CFR

2011-04-01

... assignment and S is on detail to another office in the same city for the day. T may sign the gift tax returns... arrangement. (b) Failure to sign return. (1) An individual who is a signing tax return preparer as described... under the Code as described in § 301.7701-15(b)(4) that is not signed electronically shall sign the...

26 CFR 1.6151-1 - Time and place for paying tax shown on returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the internal revenue officer with whom the return is filed at the time fixed for filing the return... later than the date fixed for filing the return. (c) Date fixed for payment of tax. In any case in which... within a certain period, any reference in subtitle A or F of the Code to the date fixed for payment of...

The impact of a financial transaction tax on stylized facts of price returns-Evidence from the lab.

PubMed

Huber, Jürgen; Kleinlercher, Daniel; Kirchler, Michael

2012-08-01

As the introduction of financial transaction taxes is increasingly discussed by political leaders we explore possible consequences such taxes could have on markets. Here we examine how "stylized facts", namely fat tails and volatility clustering, are affected by different tax regimes in laboratory experiments. We find that leptokurtosis of price returns is highest and clustered volatility is weakest in unilaterally taxed markets (where tax havens exist). Instead, tails are slimmest and volatility clustering is strongest in tax havens. When an encompassing financial transaction tax is levied, stylized facts hardly change compared to a scenario with no tax on all markets.

Tax Information Series, December 2000

DTIC Science & Technology

2001-03-14

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

26 CFR 1.1461-1 - Payment and returns of tax withheld.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

26 CFR 1.1461-1 - Payment and returns of tax withheld.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

26 CFR 1.1461-1 - Payment and returns of tax withheld.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for income tax... Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small business... media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.1461-1 - Payment and returns of tax withheld.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Payment and returns of tax withheld. 1.1461-1... shall apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the... apply to partnership taxable years beginning after May 18, 2005, or such earlier time as the regulations...

Returning property to the tax rolls, a case study

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

Aveggio, J.

1995-09-01

A major deterrent to the redevelopment of intercity areas is the high cost associated with mitigating residual soil and groundwater contamination resulting from years of industrial activities. If the properties remain undeveloped, their revenue to the local taxing authority remains at minimal levels. It is not unreasonable to assume that a redeveloped property would increase 10 to 100 times in assessed value. In California, the local taxing authority bases its tax assessment as a percentage of the assessed value. Therefore, it is in the taxing authority`s best interest to encourage and provide incentives for redevelopment. The City of Eureka andmore » Price-Costco combined to remediate a contaminated property, build a Costco store, provide jobs, and return a property to the tax rolls. The effort was accomplished through the negotiation of site specific cleanup levels for petroleum hydrocarbons and remediation of approximately 16,000 tons of soil by thermal desorption. Site specific cleanup levels were established by using a leaching procedure to establish the contaminant concentration in soil that would impact groundwater, and through an economic analysis of cleanup level versus benefit. Petroleum contaminated soil was excavated from 11 sources areas and transported to an on-site thermal desorber for treatment. The soil contained the full spectrum of petroleum hydrocarbons, from gasoline to heavy oils. The thermal desorber was able to consistently treat this wide variety of contamination to nondetectable levels. Following treatment, the soil was backfilled and compacted into the excavations. The entire cleanup was complete in approximately 2 months and was performed concurrently with the construction of the store.« less

76 FR 68373 - Tax Return Preparer Penalties Under Section 6695; Hearing Cancellation

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-04

... Service (IRS), Treasury. ACTION: Cancellation of notice of proposed rulemaking and notice of public hearing. SUMMARY: This document cancels a public hearing on notice of proposed rulemaking and notice of public hearing (REG-140280-09) that would modify existing regulations related to the tax return preparer...

26 CFR 1.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a...

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax return preparer. The electronic portion of the return or claim for refund may be contained on a replica of an official form or on an unofficial form. On an unofficial form, however, data entries must reference the line numbers or descriptions on an official form. (3) For electronically filed Forms 1040EZ...

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

DTIC Science & Technology

1985-01-01

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

All States Income Tax Guide. Information for Service Personnel 1986 Edition for 1985 Returns.

DTIC Science & Technology

1986-01-01

Federal income tax law as the basis upon which state income taxes are collected, so have they relied on the greater scrutiny given Federal tax...Alabama Income Tax Law , unless proved otherwise, a wife is presumed to have the same residence as her husband. Thus, wives of military personnel who are...which is the amount contributed by the retiree; (c) Military disability retirement is treated the same for Alabama as the current Federal Income Tax law . (d

A Classroom Game on a Negative Externality Correcting Tax: Revenue Return, Regressivity, and the Double Dividend

ERIC Educational Resources Information Center

Duke, Joshua M.; Sassoon, David M.

2017-01-01

The concept of negative externality is central to the teaching of environmental economics, but corrective taxes are almost always regressive. How exactly might governments return externality-correcting tax revenue to overcome regressivity and not alter marginal incentives? In addition, there is a desire to achieve a double dividend in the use of…

26 CFR 1.1461-1 - Payment and returns of tax withheld.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Payment and returns of tax withheld. 1.1461-1... 18, 2005, or such earlier time as the regulations under §§ 1.1446-1 through 1.1446-5 apply by reason... withholding under § 1.1446-4 shall apply to partnership taxable years beginning after May 18, 2005, or such...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for corporate... Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in accordance with...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

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...

Early Returns: Tax Credit Bonds and School Construction? Policy Report.

ERIC Educational Resources Information Center

Mead, Sara

A small federal program piloting tax credit bonds to support school construction, the Qualified Zone Academy Bond (QZAB), has existed since 1997--providing evidence of how tax credit bonds could work. This paper analyzes the results of QZABs to date in order to inform policymakers, advance the debate over federal school construction aid, and…

75 FR 55849 - Proposed Collection; Comment Request for Form 1097-BTC, Bond Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-14

... 1097-BTC, Bond Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Form 1097-BTC, Bond Tax Credit. DATES: Written comments should be received on or before... INFORMATION: Title: Form 1097-BTC, Bond Tax Credit. Abstract: This is an information return for reporting tax...

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...

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...

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...

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...

27 CFR 46.107 - Penalty for failure to file return or to pay tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... before the date for filing prescribed in § 46.103 must pay, in addition to the tax, a delinquency penalty....109). The delinquency penalty for failure to file the return on or before the last date prescribed... during which the delinquency continues, but not more than 25 percent in the aggregate. (b) Failure to pay...

26 CFR 1.6050M-1 - Information returns relating to persons receiving contracts from certain Federal executive agencies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... determined under any reasonable method, such as the expected contract delivery date under the contract... section will not facilitate the collection of Federal tax liabilities because of the manner, method, or...) Form of reporting—(i) General rule concerning magnetic media. The information returns required by this...

75 FR 60371 - Requirements of a Statement Disclosing Uncertain Tax Positions; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-30

... Requirements of a Statement Disclosing Uncertain Tax Positions; Correction AGENCY: Internal Revenue Service... the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS. FOR FURTHER INFORMATION CONTACT: Kathryn Zuba, (202) 622-3400 (not...

75 FR 94 - Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-04

... use of statistical compilations of data under section 7216 of the Internal Revenue Code (Code) by a... preparation business, including identification of additional limited circumstances when a tax return preparer... tax return business under Sec. 301.7216-2(n); disclose and use statistical compilations of data...

26 CFR 40.6011(a)-1 - Returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Returns. 40.6011(a)-1 Section 40.6011(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX PROCEDURAL REGULATIONS § 40.6011(a)-1 Returns. (a) In general—(1) Return required. The return of any tax to which this part 40 applies...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

27 CFR 25.163 - Method of tax payment.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on Form 5000.24, as provided in §§ 25...

27 CFR 25.163 - Method of tax payment.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25...

27 CFR 25.163 - Method of tax payment.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25...

27 CFR 25.163 - Method of tax payment.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method of tax payment. A brewer shall pay the tax on beer by return on TTB F 5000.24, as provided in §§ 25...

Family Child Care Tax Workbook. Redleaf Press Business Series.

ERIC Educational Resources Information Center

Copeland, Tom

This workbook presents information to assist taxpayers in completing their 1996 federal income tax forms for their family child care business and is designed to be used in conjunction with "The Basic Guide to Family Child Care Record Keeping." Procedures prior to filing the tax return are discussed and calculation of the time-space…

27 CFR 25.166 - Payment of reduced rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

27 CFR 25.166 - Payment of reduced rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

27 CFR 25.166 - Payment of reduced rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

27 CFR 25.166 - Payment of reduced rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

27 CFR 25.166 - Payment of reduced rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... the reduced rate of tax on beer may, upon filing the notice required by § 25.167, pay the reduced rate of tax on beer by return for deferred payment of tax as provided in § 25.164 or by prepayment return...

75 FR 78160 - Requirement of a Statement Disclosing Uncertain Tax Positions

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-15

... amendments to the Income Tax Regulations (26 CFR part 1) under section 6012 relating to the returns of income... every person liable for income tax to make the returns required by regulation. Section 6012 requires... corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the...

Income Tax and the FAFSA for Unaccompanied Homeless Youth

ERIC Educational Resources Information Center

National Association for the Education of Homeless Children and Youth, 2009

2009-01-01

This two-page brief answers various questions about the relationship between the filing of tax returns and a youth's completion of the FAFSA. Questions answered include: How does a youth's decision to file a tax return affect the FAFSA?; Are youth required to file tax returns?; and What should an unaccompanied youth do if his/her parents claim…

Oregon & Federal Basic Income Tax Return Preparation. Student's Manual 1981.

ERIC Educational Resources Information Center

Young, Donna, Ed.

This student manual contains materials for a 20-session course in basic income tax preparation. Each session may include some or all of these components: a reading assignment, a vocabulary list, interview questions pertinent to that session's subject matter, informative/reference materials, problems to work out in class or at home, exercises, and…

27 CFR 46.231 - Floor stocks tax return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette....28T09, 2009 Floor Stocks Tax Return—Tobacco Products and Cigarette Papers and Tubes, is available for...

27 CFR 46.231 - Floor stocks tax return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette....28T09, 2009 Floor Stocks Tax Return—Tobacco Products and Cigarette Papers and Tubes, is available for...

27 CFR 46.231 - Floor stocks tax return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette....28T09, 2009 Floor Stocks Tax Return—Tobacco Products and Cigarette Papers and Tubes, is available for...

27 CFR 46.231 - Floor stocks tax return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette....28T09, 2009 Floor Stocks Tax Return—Tobacco Products and Cigarette Papers and Tubes, is available for...

27 CFR 46.231 - Floor stocks tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette....28T09, 2009 Floor Stocks Tax Return—Tobacco Products and Cigarette Papers and Tubes, is available for...

75 FR 80845 - Agency Information Collection Activities: Proposed Collection; Comments Requested

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-23

... of Information Collection Under Review: ATF F 5630.5R, NFA Special Tax Renewal Registration and Return, ATF F 5630.5RC, NFA Special Tax Location Registration Listing, ATF F 5630.7, NFA Special Tax.../Collection: ATF F 5630.5R, NFA Special Tax Renewal Registration and Return, ATF F 5630.5RC, NFA Special Tax...

27 CFR 25.164 - Quarterly and semimonthly returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

27 CFR 25.164 - Quarterly and semimonthly returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

27 CFR 25.164 - Quarterly and semimonthly returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

27 CFR 25.164 - Quarterly and semimonthly returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

27 CFR 25.164 - Quarterly and semimonthly returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of Tax Returns... on beer (unless prepaid) by return on Form 5000.24. The brewer shall file Form 5000.24 as a return... file a return on Form 5000.24 for each return period even though no beer was removed for consumption or...

26 CFR 1.6046-3 - Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.

Code of Federal Regulations, 2010 CFR

2010-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information..., 1960. (a) Requirement of returns. Every attorney, accountant, fiduciary, bank, trust company, financial...

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

ERIC Educational Resources Information Center

Hulsart, Robyn W.

2007-01-01

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

75 FR 64354 - Agency Information Collection Activities: Proposed Collection; Comments Requested

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-19

... of Information Collection Under Review: ATF F 5630.5R, NFA Special Tax Renewal Registration and Return; ATF F 5630.5RC, NFA Special Tax Location Registration Listing; ATF F 5630.7, NFA Special Tax... collection. (2) Title of the Form/Collection: ATF F 5630.5R, NFA Special Tax Renewal Registration and Return...

26 CFR 1.6012-5 - Composite return in lieu of specified form.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Composite return in lieu of specified form. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6012-5 Composite return in lieu... a return, of a composite return in lieu of any form specified in this part for use by such a person...

26 CFR 1.1502-5 - Estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... consolidated Federal income tax return due (without extensions) on or after December 21, 2009. However, a consolidated group may apply this section to any consolidated Federal income tax return filed on or after... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated accumulated earnings tax. 1.1502...

Introducing the Microcomputer into Undergraduate Tax Courses.

ERIC Educational Resources Information Center

Dillaway, Manson P.; Savage, Allan H.

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

Tax-exempt hospitals and community benefits: a review of state reporting requirements.

PubMed

Hellinger, Fred Joseph

2009-02-01

In June 2007 the Internal Revenue Service proposed a major overhaul of its reporting requirements for tax-exempt hospitals and released draft Form 990 (the IRS form filed by tax-exempt organizations each year). In December 2007 the IRS promulgated the final Form 990 after incorporating some of the recommendations made in the almost seven hundred public comments on the discussion draft. One recommendation adopted in the final Form 990 is the postponement until tax year 2009 (returns filed in 2010) of the requirement for hospitals to submit detailed information on the percentage of total expenses attributable to charity care, unreimbursed Medicaid costs, and community-health improvement programs (the discussion draft required this information for tax year 2007). Although the IRS will not require tax-exempt hospitals to provide detailed information about community benefits until the 2009 tax year, sixteen states have laws requiring tax-exempt hospitals to enumerate the benefits that they provide to the community. Information about the impact of these laws on the provision of community benefits (e.g., charity and uncompensated care) is examined in this study whose primary purpose is to highlight information policy makers may glean from states that have adopted community-benefit reporting laws.

Income Tax Tips

ERIC Educational Resources Information Center

Brown, Darryl Lee

2006-01-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 31.6081(a)-1 - Extensions of time for filing returns and other documents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Retirment Tax Act will be granted. (2) Information returns of employers on Forms W-2 and W-3—In general. The Commissioner may grant an extension of time in which to file the Social Security Administration copy of Forms W-2 and the accompanying transmittal form which constitutes an information return under § 31.6051-2(a...

26 CFR 31.6081(a)-1 - Extensions of time for filing returns and other documents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Retirment Tax Act will be granted. (2) Information returns of employers on Forms W-2 and W-3—In general. The Commissioner may grant an extension of time in which to file the Social Security Administration copy of Forms W-2 and the accompanying transmittal form which constitutes an information return under § 31.6051-2(a...

26 CFR 31.6081(a)-1 - Extensions of time for filing returns and other documents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Retirment Tax Act will be granted. (2) Information returns of employers on Forms W-2 and W-3—In general. The Commissioner may grant an extension of time in which to file the Social Security Administration copy of Forms W-2 and the accompanying transmittal form which constitutes an information return under § 31.6051-2(a...

26 CFR 31.6081(a)-1 - Extensions of time for filing returns and other documents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Retirment Tax Act will be granted. (2) Information returns of employers on Forms W-2 and W-3—In general. The Commissioner may grant an extension of time in which to file the Social Security Administration copy of Forms W-2 and the accompanying transmittal form which constitutes an information return under § 31.6051-2(a...

78 FR 35613 - Free Application for Federal Student Aid (FAFSA) Information To Be Verified for the 2014-2015...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-13

... transcript \\2\\ obtained from the IRS f. Tax Exempt Interest Income that lists tax account information of g... from the IRS f. Tax Exempt Interest Income that lists tax account information of g. Education Credits... IRS that lists tax account information for tax year 2013, after the income tax return is filed. When...

27 CFR 19.267 - Adjustments for credited tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... balance of the tax credit to one or more following tax returns until the tax credit is exhausted. (26 U.S... tax. 19.267 Section 19.267 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Claims Rules Regarding Credits...

77 FR 43077 - Federal Acquisition Regulation; Information Collection; North Carolina Sales Tax Certification

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-23

...; Information Collection; North Carolina Sales Tax Certification AGENCY: Department of Defense (DOD), General... information collection requirement concerning North Carolina sales tax certification. Public comments are particularly invited on: Whether this collection of information is necessary for the proper performance of...

77 FR 14598 - Proposed Information Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-12

... Respondent: 15 hours 12 minutes. Estimated Total Annual Burden Hours: 7,560,000. Title: Information Return of..., 35 minutes. Estimated Total Annual Burden Hours: 158,800. Title: Information Return for Real Estate... may not receive a Form 1099 and other information necessary to prepare their tax return in a timely...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-22

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

26 CFR 301.6103(a)-1 - Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax...

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

26 CFR 301.6104(d)-2 - Making applications and returns widely available.

Code of Federal Regulations, 2011 CFR

2011-04-01

... reproduces the image of the application for tax exemption or annual information return as it was originally... on the World Wide Web, if applicable). If the request is made in person, the organization shall...

26 CFR 1.6046A-1 - Return requirement for United States persons who acquire or dispose of an interest in a foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns... paragraph (b)(1) of this section) during the person's tax year, then, except as provided in paragraph (f) of... must file a separate Form 8865 for each foreign partnership. (b) Definitions—(1) Reportable event...

26 CFR 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information.

Code of Federal Regulations, 2014 CFR

2014-04-01

... or return information. 301.6103(p)(4)-1 Section 301.6103(p)(4)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(4)-1 Procedures relating to safeguards for returns..., see § 301.6103(p)(7)-1. [T.D. 9445, 74 FR 6830, Feb. 11, 2009] ...

26 CFR 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information.

Code of Federal Regulations, 2011 CFR

2011-04-01

... or return information. 301.6103(p)(4)-1 Section 301.6103(p)(4)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(4)-1 Procedures relating to safeguards for returns..., see § 301.6103(p)(7)-1. [T.D. 9445, 74 FR 6830, Feb. 11, 2009] ...

26 CFR 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information.

Code of Federal Regulations, 2013 CFR

2013-04-01

... or return information. 301.6103(p)(4)-1 Section 301.6103(p)(4)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(4)-1 Procedures relating to safeguards for returns..., see § 301.6103(p)(7)-1. [T.D. 9445, 74 FR 6830, Feb. 11, 2009] ...

26 CFR 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information.

Code of Federal Regulations, 2012 CFR

2012-04-01

... or return information. 301.6103(p)(4)-1 Section 301.6103(p)(4)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(4)-1 Procedures relating to safeguards for returns..., see § 301.6103(p)(7)-1. [T.D. 9445, 74 FR 6830, Feb. 11, 2009] ...

26 CFR 301.6103(p)(4)-1 - Procedures relating to safeguards for returns or return information.

Code of Federal Regulations, 2010 CFR

2010-04-01

... or return information. 301.6103(p)(4)-1 Section 301.6103(p)(4)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(4)-1 Procedures relating to safeguards for returns..., see § 301.6103(p)(7)-1. [T.D. 9445, 74 FR 6830, Feb. 11, 2009] ...

27 CFR 25.212 - Beer returned to brewery from which removed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned to...

27 CFR 25.212 - Beer returned to brewery from which removed.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned to...

27 CFR 25.212 - Beer returned to brewery from which removed.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned to...

27 CFR 25.212 - Beer returned to brewery from which removed.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned to...

27 CFR 25.212 - Beer returned to brewery from which removed.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Beer returned to brewery... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.212 Beer returned to brewery from which removed. If beer on which the tax has been determined or paid is returned to...

Exploring how calorie information and taxes on high-calorie foods influence lunch decisions.

PubMed

Giesen, Janneke C A H; Payne, Collin R; Havermans, Remco C; Jansen, Anita

2011-04-01

The potential combined effects of public policy tools-such as calorie information and taxes on highly caloric foods-on purchasing behavior are rarely studied. Furthermore, these tools are rarely studied in the context of individual differences (eg, dietary restraint), which may play a key role in their effectiveness. The current study tests the combined effects of providing calorie information and increased taxes on the total number of calories purchased for lunch. Furthermore, these public policy tools were investigated in the context of high- and low-restrained eaters. University students (n = 178) had to choose lunch from a menu 3 different times. The prices for the high-calorie foods on the menu increased each time (125% and 150% of base price). In addition, there were 3 between-subject factors: budget (high compared with low), calorie-information (calorie information compared with no calorie information), and dietary restraint. Elasticity analyses show a tax × calorie information interaction. A price increase for the high-calorie foods reduced the percentage of calories chosen for lunch but only in the absence of calorie information. A tax of ≥25% on high-calorie foods may decrease the demand for calories and could be a good policy measure to decrease the prevalence of obesity. However, calorie information seems to interfere with the effect of a tax on high-calorie foods.

77 FR 50763 - Proposed Information Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-22

... Relating to Tax-Exempt Organizations. OMB Number: 1545-1560. Regulation Project Numbers: REG-246250-96 (T.D. 8816). Abstract: Under section 6104(e) of the Internal Revenue Code, certain tax-exempt organizations are required to make their annual information returns and applications to tax exemption available for...

State tax incentives for person giving informal care of the elderly.

PubMed

Hendrickson, M C

1988-12-01

Programs for informal caregivers of frail elderly can be adopted by States to address some of the problems associated with an expanding and costly long-term care system. In this article, highlights are given from a 3-year study of Idaho and Arizona tax incentive programs. Characteristics of informal caregivers and elderly participants are described, and elderly participants are compared with elderly nonparticipants and with the general elderly population. Tax incentives were positively related to the level of service and financial support provided by informal caregivers. Data were inadequate to determine whether the induced informal help substituted for public expenditures.

State tax incentives for persons giving informal care to the elderly

PubMed Central

Hendrickson, Michael C.

1988-01-01

Programs for informal caregivers of frail elderly can be adopted by States to address some of the problems associated with an expanding and costly long-term care system. In this article, highlights are given from a 3-year study of Idaho and Arizona tax incentive programs. Characteristics of informal caregivers and elderly participants are described, and elderly participants are compared with elderly nonparticipants and with the general elderly population. Tax incentives were positively related to the level of service and financial support provided by informal caregivers. Data were inadequate to determine whether the induced informal help substituted for public expenditures. PMID:10312965

27 CFR 25.163 - Method of tax payment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Method of tax payment. 25.163 Section 25.163 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of Tax Returns § 25.163 Method...

26 CFR 20.6018-2 - Returns; person required to file return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... executor or administrator shall file the return. If there is more than one executor or administrator, the return must be made jointly by all. If there is no executor or administrator appointed, qualified and... decedent situated in the United States is constituted an executor for purposes of the tax (see § 20.2203-1...

26 CFR 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies.

Code of Federal Regulations, 2013 CFR

2013-04-01

... other agencies. 301.6103(p)(2)(B)-1 Section 301.6103(p)(2)(B)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(2)(B)-1 Disclosure of returns and return information... regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4). (d) Records and...

26 CFR 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies.

Code of Federal Regulations, 2014 CFR

2014-04-01

... other agencies. 301.6103(p)(2)(B)-1 Section 301.6103(p)(2)(B)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(2)(B)-1 Disclosure of returns and return information... regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4). (d) Records and...

26 CFR 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies.

Code of Federal Regulations, 2011 CFR

2011-04-01

... other agencies. 301.6103(p)(2)(B)-1 Section 301.6103(p)(2)(B)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(2)(B)-1 Disclosure of returns and return information... regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4). (d) Records and...

26 CFR 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies.

Code of Federal Regulations, 2012 CFR

2012-04-01

... other agencies. 301.6103(p)(2)(B)-1 Section 301.6103(p)(2)(B)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(2)(B)-1 Disclosure of returns and return information... regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4). (d) Records and...

26 CFR 301.6103(p)(2)(B)-1 - Disclosure of returns and return information by other agencies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... other agencies. 301.6103(p)(2)(B)-1 Section 301.6103(p)(2)(B)-1 Internal Revenue INTERNAL REVENUE... Information and Returns Returns and Records § 301.6103(p)(2)(B)-1 Disclosure of returns and return information... regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4). (d) Records and...

Taxation and Skills. OECD Tax Policy Studies. No. 24

ERIC Educational Resources Information Center

OECD Publishing, 2017

2017-01-01

This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments…

26 CFR 55.6071-1 - Time for filing returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

26 CFR 55.6071-1 - Time for filing returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

26 CFR 55.6071-1 - Time for filing returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

26 CFR 55.6071-1 - Time for filing returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

26 CFR 55.6071-1 - Time for filing returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

26 CFR 1.6012-2 - Corporations required to make returns of income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Corporations required to make returns of income... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6012-2 Corporations... business income and to certain foreign corporations, respectively, every corporation, as defined in section...

Income Tax Law: U.S. Armed Forces Training: Course Book.

ERIC Educational Resources Information Center

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

The course book contains eight lessons designed for military Personnel learning how to properly prepare their U.S. Income Tax returns. The lessons cover the following subjects: requirments for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross income;…

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

ERIC Educational Resources Information Center

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

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

26 CFR 514.9 - Refund of excess tax withheld.

Code of Federal Regulations, 2010 CFR

2010-04-01

... UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.9 Refund of excess tax withheld. (a) Years 1952... taxpayer to file an income tax return (Form 1040NB France for individuals and Form 1120NB France for... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

26 CFR 1.669(b)-1A - Tax on distribution.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section (the “exact” method), or (2) The tax computed under paragraph (c) of this section (the “short-cut..., the method used in the return shall be accepted as the method that produces the lesser tax. The... tax imposed by section 668(a)(2). (b) Computation of partial tax by the exact method. The partial tax...

27 CFR 53.158 - Payment of tax by electronic fund transfer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Payment of tax by... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES... Taxes § 53.158 Payment of tax by electronic fund transfer. (a) In general. For return periods after...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

27 CFR 25.167 - Notice of brewer to pay reduced rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation and Remittance of.... Every brewer who desires to pay the reduced rate of tax on beer authorized by 26 U.S.C. 5051(a)(2) by... return period (or prepayment return) during which the brewer pays tax on beer at the reduced rate. The...

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

PubMed Central

Holler, Marianne; Hoelzl, Erik; Kirchler, Erich; Leder, Susanne; Mannetti, Lucia

2010-01-01

Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients' regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients' regulatory focus. PMID:20495689

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance.

PubMed

Holler, Marianne; Hoelzl, Erik; Kirchler, Erich; Leder, Susanne; Mannetti, Lucia

2008-08-01

Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients' regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients' regulatory focus.

26 CFR 1.857-9 - Information required in returns of shareholders.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-9 Information required... any trust claiming to be a real estate investment trust who is not the actual owner of such stock, the... estate investment trust the written statements required under § 1.857-8 to be demanded by such trust from...

27 CFR 25.159 - Time of tax determination and payment; offsets.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

27 CFR 25.159 - Time of tax determination and payment; offsets.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

27 CFR 25.159 - Time of tax determination and payment; offsets.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

27 CFR 25.159 - Time of tax determination and payment; offsets.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

27 CFR 25.159 - Time of tax determination and payment; offsets.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

26 CFR 1.6016-2 - Contents of declaration of estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income tax after the exemption and the credits, if any, should be filed as a tentative declaration within... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Contents of declaration of estimated tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6016-2 Contents of declaration...

26 CFR 301.6103(h)(2)-1 - Disclosure of returns and return information (including taxpayer return information) to and by...

Code of Federal Regulations, 2010 CFR

2010-04-01

... in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax... Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax... use in, any Federal grand jury proceeding, or preparation for any proceeding (or for their necessary...

26 CFR 1.1502-3 - Consolidated tax credits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... share of the consolidated net income tax minus 25 percent of the quantity which is equal to so much of... consolidated return year is limited to: (a) So much of the consolidated liability for tax as does not exceed... equals the member's share of the consolidated net income tax minus the member's share of the consolidated...

27 CFR 70.97 - Failure to pay tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Failure to pay tax. 70.97... § 70.97 Failure to pay tax. (a) Negligence—(1) General. If any part of any underpayment (as defined in... section 6651 of the Internal Revenue Code (relating to failure to file such return or pay tax) shall be...

78 FR 13899 - Revision of Annual Information Return/Reports

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-01

... Information Return/Reports AGENCY: Employee Benefits Security Administration, Department of Labor. ACTION: Notice of adoption of revisions to Annual Return/Report Forms. SUMMARY: This document contains revisions to the Form 5500 Annual Return/Report filed by administrators of certain employee welfare benefit...

26 CFR 1.6039-2 - Statements to persons with respect to whom information is reported.

Code of Federal Regulations, 2010 CFR

2010-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6039-2 Statements... incentive stock options under section 6039(b). (1) Every corporation filing a return under § 1.6039-1(a... to any person must be furnished to such person on Form 3921, Exercise of an Incentive Stock Option...

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...

IRS Could Better Protect U.S. Tax Interests in Determining the Income of Multinational Corporations.

DTIC Science & Technology

1981-09-30

together by ties of common ownership and responsive to a common management strat- egy. 2/ Unlike a corporation which conducts business in only one...multinational corporate tax returns. The Assistant Commissi3ner carries out this responsibility through the IRS Examination Divi- sion and Office of...information return would not place an added burden on the corporations be- cause the corporations are currently providing similar data in response to

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-30

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

27 CFR 25.213 - Beer returned to brewery other than that from which removed.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Beer returned to brewery... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.213 Beer returned to brewery other than that from which removed. (a) Refund or adjustment of tax...

27 CFR 25.213 - Beer returned to brewery other than that from which removed.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Beer returned to brewery... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Beer Returned to Brewery § 25.213 Beer returned to brewery other than that from which removed. (a) Refund or adjustment of tax...

27 CFR 25.213 - Beer returned to brewery other than that from which removed.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Beer returned to brewery... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.213 Beer returned to brewery other than that from which removed. (a) Refund or adjustment of tax...

27 CFR 25.213 - Beer returned to brewery other than that from which removed.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Beer returned to brewery... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Beer Returned to Brewery § 25.213 Beer returned to brewery other than that from which removed. (a) Refund or adjustment of tax...

27 CFR 25.213 - Beer returned to brewery other than that from which removed.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Beer returned to brewery... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.213 Beer returned to brewery other than that from which removed. (a) Refund or adjustment of tax...

26 CFR 36.3121(l)(10)-3 - Returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns. 36.3121(l)(10)-3 Section 36.3121(l)(10....3121(l)(10)-3 Returns. (a) The forms prescribed for use in making returns of the taxes imposed by the... returns of its liability under an agreement entered into as provided in § 36.3121(l)(1)-1. Returns of such...

26 CFR 1.6038A-6 - Failure to furnish information.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Failure to furnish information. 1.6038A-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6038A-6 Failure to furnish... by § 1.6038A-3, and by reason of that failure, the summons is quashed in a proceeding under section...

26 CFR 1.6038A-6 - Failure to furnish information.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Failure to furnish information. 1.6038A-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6038A-6 Failure to furnish... by § 1.6038A-3, and by reason of that failure, the summons is quashed in a proceeding under section...

26 CFR 1.6038A-6 - Failure to furnish information.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Failure to furnish information. 1.6038A-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6038A-6 Failure to furnish... by § 1.6038A-3, and by reason of that failure, the summons is quashed in a proceeding under section...

The Economic Impact of Hurricane Katrina on Its Victims: Evidence from Individual Tax Returns

NASA Astrophysics Data System (ADS)

Deryugina, T.; Kawano, L.; Levitt, S.

2014-12-01

Hurricane Katrina destroyed more than 200,000 homes and led to massive economic and physical dislocation. Using a panel of tax return data, we provide one of the first comprehensive analyses of the hurricane's long-term economic impact on its victims. We find small and mostly transitory impacts of the disaster on wages, employment, and total income, even among the worst affected. Remarkably, within a few years, Katrina victims have higher incomes than controls from similar cities that were unaffected by the storm. Withdrawals from retirement accounts offset some of the temporary fall in wages. Finally, there is a short-run spike in marriage and little impact on either divorce or child bearing. These findings suggest that, at least in developed countries like the United States, dislocation is unlikely to be an important component of the social or economic costs of dramatic negative events, such as natural disasters or climate change.

26 CFR 1.597-6 - Limitation on collection of income tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxpayer must specify on the front page of Form 1120 (U.S. Corporate Income Tax Return), to the left of the... corporation with several liability for the tax. (e) Collection of taxes from Acquiring or a New Entity—(1... transferor in a Taxable Transfer will be collected from Acquiring. (2) New Entity. Income tax liability...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-3 Interest and additions to tax. (a) In... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 301.6103(c)-1 - Disclosure of returns and return information to designee of taxpayer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... telephone conversation with Internal Revenue Service officials. (iii) As long as the requirements of this... telephone conversation, for disclosures of returns and return information to be made to the other person. (3...

26 CFR 301.6103(c)-1 - Disclosure of returns and return information to designee of taxpayer.

Code of Federal Regulations, 2011 CFR

2011-04-01

... telephone conversation with Internal Revenue Service officials. (iii) As long as the requirements of this... telephone conversation, for disclosures of returns and return information to be made to the other person. (3...

Return Interviews and Long Engagements with Ethnographic Informants

ERIC Educational Resources Information Center

Tobin, Joseph; Hayashi, Akiko

2017-01-01

This paper uses examples from research conducted in preschools in Japan, China, and the United States to illustrate the features and virtues of return interviews with informants with whom ethnographers have long research engagements. Return interviews and long research engagements are powerful research strategies that help the ethnographers ask…

49 CFR 1152.34 - Return on investment.

Code of Federal Regulations, 2014 CFR

2014-10-01

... TRANSPORTATION UNDER 49 U.S.C. 10903 Standards for Determining Costs, Revenues, and Return on Value § 1152.34...). (ii) The amount of current income tax benefits resulting from abandonment of the line which would have... income tax liability from abandonment, the liability should be deducted from the investment base.) This...

49 CFR 1152.34 - Return on investment.

Code of Federal Regulations, 2013 CFR

2013-10-01

... TRANSPORTATION UNDER 49 U.S.C. 10903 Standards for Determining Costs, Revenues, and Return on Value § 1152.34...). (ii) The amount of current income tax benefits resulting from abandonment of the line which would have... income tax liability from abandonment, the liability should be deducted from the investment base.) This...

49 CFR 1152.34 - Return on investment.

Code of Federal Regulations, 2012 CFR

2012-10-01

... TRANSPORTATION UNDER 49 U.S.C. 10903 Standards for Determining Costs, Revenues, and Return on Value § 1152.34...). (ii) The amount of current income tax benefits resulting from abandonment of the line which would have... income tax liability from abandonment, the liability should be deducted from the investment base.) This...

75 FR 26271 - Notice of Proposed Information Collection for Public Comment: Study of the Low Income Housing Tax...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-11

... Information Collection for Public Comment: Study of the Low Income Housing Tax Credit (LIHTC) Program After 15... Housing Tax Credit (LIHTC) Program After 15 Years. Description of the need for the information and proposed use: The Low-Income Housing Tax Credit (LIHTC), enacted in 1987, supports the production of rental...

26 CFR 1.338-10 - Filing of returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable... section, any deemed sale tax consequences are reported on the final return of old target filed for old...

26 CFR 1.338-10 - Filing of returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable..., any deemed sale tax consequences are reported on the final return of old target filed for old target's...

26 CFR 1.338-10 - Filing of returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable... section, any deemed sale tax consequences are reported on the final return of old target filed for old...

26 CFR 1.338-10 - Filing of returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable..., any deemed sale tax consequences are reported on the final return of old target filed for old target's...

26 CFR 1.338-10 - Filing of returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... section 338. (ii) New target in purchasing corporation's consolidated return. If new target is includible... election or other action that must be specified in a timely filed return for new target's first taxable... section, any deemed sale tax consequences are reported on the final return of old target filed for old...

26 CFR 1.4-3 - Husband and wife filing separate returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 1.4-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.4-3 Husband and wife filing separate returns. (a) In general. If the... each elect to pay the optional tax imposed under section 3 or neither may so elect. If the separate...

Are transaction taxes a cause of financial instability?

NASA Astrophysics Data System (ADS)

Fontini, Fulvio; Sartori, Elena; Tolotti, Marco

2016-05-01

We analyze a stylized market where N boundedly rational agents may decide to trade or not a share of a risky asset at subsequent trading dates. Agents' payoff depends on returns, which are endogenously determined taking into account observed and forecasted demand and an exogenous transaction tax. We study the time evolutions of demand, returns and market activity. We show that the introduction of a transaction tax generally helps in reducing variability of returns and market activity. On the other hand, there are market conditions under which a low taxation may lead the market into a very unstable phase characterized by the fluctuation of the fundamentals around two different regimes; indeed, under these circumstances, heteroscedasticity of time series is detected and statistically analyzed.

26 CFR 1.6654-1 - Addition to the tax in the case of an individual.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable... chapter (Regulations on Procedure and Administration) (relating to the credit for income taxes of other... assertion of the addition to the tax under section 6654, he should attach to his income tax return for the...

26 CFR 157.6161-1 - Extension of time for paying tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... Factoring Transactions) of the Internal Revenue Code and shown or required to be shown on any return. The...

26 CFR 55.6065-1 - Verification of returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Verification of returns. 55.6065-1 Section 55.6065-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.6065-1 - Verification of returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Verification of returns. 55.6065-1 Section 55.6065-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.6065-1 - Verification of returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Verification of returns. 55.6065-1 Section 55.6065-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.6065-1 - Verification of returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Verification of returns. 55.6065-1 Section 55.6065-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 55.6065-1 - Verification of returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Verification of returns. 55.6065-1 Section 55.6065-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES...

26 CFR 301.6501(f)-1 - Personal holding company tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Personal holding company tax. 301.6501(f)-1... Collection § 301.6501(f)-1 Personal holding company tax. If a corporation which is a personal holding company for any taxable year fails to file with its income tax return for such year a schedule setting forth...

26 CFR 301.6501(f)-1 - Personal holding company tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Personal holding company tax. 301.6501(f)-1... Collection § 301.6501(f)-1 Personal holding company tax. If a corporation which is a personal holding company for any taxable year fails to file with its income tax return for such year a schedule setting forth...

76 FR 31543 - Disclosure of Returns and Return Information to Designee of Taxpayer; Hearing Cancellation

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-01

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [REG-153338-09] RIN 1545-BJ19 Disclosure of Returns and Return Information to Designee of Taxpayer; Hearing Cancellation AGENCY: Internal... was scheduled for June 9, 2011, at 10 a.m. in the IRS Auditorium, Internal Revenue Building, 1111...

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…

26 CFR 157.6071-1 - Time for filing returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... settlement factoring transactions) must be filed on or before the ninetieth day following the receipt of structured settlement payment rights in a structured settlement factoring transaction. (b) Returns relating...

27 CFR 25.211 - Beer returned to brewery.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Beer returned to brewery..., DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.211 Beer returned to brewery. (a) General. Beer, produced in the United States, on which the brewer has paid or determined the tax may be...

27 CFR 25.211 - Beer returned to brewery.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Beer returned to brewery..., DEPARTMENT OF THE TREASURY LIQUORS BEER Beer Returned to Brewery § 25.211 Beer returned to brewery. (a) General. Beer, produced in the United States, on which the brewer has paid or determined the tax may be...

26 CFR 302.1-4 - Computation of taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) Relationship of Attorney General and former owner. In the computation of tax liability under the regulations in... the collection or operation thereof and any investment, sale, or other disposition and any payment or... the value of any of the property returned to the former owner the latter shall be liable for such tax...

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

27 CFR 70.304 - Place for filing documents other than returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Members of the taxpayer's family, an employee of the taxpayer, the taxpayer's attorney, accountant, or tax... other than returns. 70.304 Section 70.304 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... ADMINISTRATION Collection of Excise and Special (Occupational) Tax Miscellaneous Provisions § 70.304 Place for...

26 CFR 55.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

26 CFR 55.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

26 CFR 55.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

26 CFR 55.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

26 CFR 55.6061-1 - Signing of returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

Volunteer Income Tax Assistance Programs and Taxpayer Actions to Improve Personal Finances

ERIC Educational Resources Information Center

Bobbitt, Erica; Bowen, Cathy F.; Kuleck, Robin L.; Taverno, Ronald

2012-01-01

The income tax-filing process creates teachable moments for learning about taxes and other financial matters. Educators and volunteers from Penn State Cooperative Extension helped taxpayers file 2008 returns under Volunteer Income Tax Assistance Program (VITA). Nearly 600 filers (588) completed and simultaneously received educational information…

26 CFR 301.6103(n)-1 - Disclosure of returns and return information in connection with written contracts or agreements...

Code of Federal Regulations, 2011 CFR

2011-04-01

... administration purposes. 301.6103(n)-1 Section 301.6103(n)-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6103(n)-1 Disclosure of returns and return information in... administration purposes. (a) General rule. (1) Pursuant to the provisions of section 6103(n) of the Internal...

26 CFR 301.6103(n)-1 - Disclosure of returns and return information in connection with written contracts or agreements...

Code of Federal Regulations, 2010 CFR

2010-04-01

... administration purposes. 301.6103(n)-1 Section 301.6103(n)-1 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6103(n)-1 Disclosure of returns and return information in... administration purposes. (a) General rule. (1) Pursuant to the provisions of section 6103(n) of the Internal...

High-resolution Behavioral Economic Analysis of Cigarette Demand to Inform Tax Policy

PubMed Central

MacKillop, James; Few, Lauren R.; Murphy, James G.; Wier, Lauren M.; Acker, John; Murphy, Cara; Stojek, Monika; Carrigan, Maureen; Chaloupka, Frank

2012-01-01

Aims Novel methods in behavioral economics permit the systematic assessment of the relationship between cigarette consumption and price. Toward informing tax policy, the goals of this study were to conduct a high-resolution analysis of cigarette demand in a large sample of adult smokers and to use the data to estimate the effects of tax increases in ten U.S. States. Design In-person descriptive survey assessment. Setting Academic departments at three universities. Participants Adult daily smokers (i.e., 5+ cigarettes/day; 18+ years old; ≥8th grade education); N = 1056. Measurements Estimated cigarette demand, demographics, expired carbon monoxide. Findings The cigarette demand curve exhibited highly variable levels of price sensitivity, especially in the form of ‘left-digit effects’ (i.e., very high price sensitivity as pack prices transitioned from one whole number to the next; e.g., $5.80-$6/pack). A $1 tax increase in the ten states was projected to reduce the economic burden of smoking by an average of $531M (range: $93.6M-$976.5M) and increase gross tax revenue by an average of 162% (range: 114%- 247%). Conclusions Tobacco price sensitivity is nonlinear across the demand curve and in particular for pack-level left-digit price transitions. Tax increases in U.S. states with similar price and tax rates to the sample are projected to result in substantial decreases in smoking-related costs and substantial increases in tax revenues. PMID:22845784

High-resolution behavioral economic analysis of cigarette demand to inform tax policy.

PubMed

MacKillop, James; Few, Lauren R; Murphy, James G; Wier, Lauren M; Acker, John; Murphy, Cara; Stojek, Monika; Carrigan, Maureen; Chaloupka, Frank

2012-12-01

Novel methods in behavioral economics permit the systematic assessment of the relationship between cigarette consumption and price. Towards informing tax policy, the goals of this study were to conduct a high-resolution analysis of cigarette demand in a large sample of adult smokers and to use the data to estimate the effects of tax increases in 10 US States. In-person descriptive survey assessment. Academic departments at three universities. Adult daily smokers (i.e. more than five cigarettes/day; 18+ years old; ≥8th grade education); n = 1056. Estimated cigarette demand, demographics, expired carbon monoxide. The cigarette demand curve exhibited highly variable levels of price sensitivity, especially in the form of 'left-digit effects' (i.e. very high price sensitivity as pack prices transitioned from one whole number to the next; e.g. $5.80-6/pack). A $1 tax increase in the 10 states was projected to reduce the economic burden of smoking by an average of $530.6 million (range: $93.6-976.5 million) and increase gross tax revenue by an average of 162% (range: 114-247%). Tobacco price sensitivity is non-linear across the demand curve and in particular for pack-level left-digit price transitions. Tax increases in US states with similar price and tax rates to the sample are projected to result in substantial decreases in smoking-related costs and substantial increases in tax revenues. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

27 CFR 24.272 - Payment of tax by electronic fund transfer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... States Customs Service for payment of excise tax on imported wine. (Sec. 201, Pub. L. 85-859, 72 Stat... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine... year any proprietor who is liable for a gross amount of wine excise tax equal to or exceeding $5...

Volunteer Income Tax Assistance: A Community Coalition for Financial Education and Asset Building

ERIC Educational Resources Information Center

Koonce, Joan; Scarrow, Andrea; Palmer, Lance

2016-01-01

Free tax programs, such as Volunteer Income Tax Assistance (VITA), allow recipients of the earned income tax credit (EITC) to have their returns filed for free. VITA and other free tax programs are nationwide. However, each program is distinct, and the services provided by these programs differ. This article discusses a successful and unique…

26 CFR 157.6151-1 - Time and place for paying of tax shown on returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING... tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code shown...

78 FR 16277 - Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-14

... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5683-N-23] Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit Database AGENCY: Office of the Chief... following information: Title of Proposed: Low Income Housing Tax Credit Database. OMB Approval Number: 2528...

26 CFR 1.584-5 - Returns of banks with respect to common trust funds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Returns of banks with respect to common trust funds. 1.584-5 Section 1.584-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.584-5 Returns of banks...

76 FR 36905 - Information Collection Requirement; Defense Federal Acquisition Regulation Supplement; Taxes

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-23

... DEPARTMENT OF DEFENSE Defense Acquisition Regulations System Information Collection Requirement; Defense Federal Acquisition Regulation Supplement; Taxes AGENCY: Defense Acquisition Regulations System, Department of Defense (DoD). [[Page 36906

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.

26 CFR 55.6151-1 - Time and place for paying of tax shown on returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6151-1 Time and place for paying of tax shown on...

26 CFR 55.6151-1 - Time and place for paying of tax shown on returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6151-1 Time and place for paying of tax shown on...

26 CFR 55.6151-1 - Time and place for paying of tax shown on returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6151-1 Time and place for paying of tax shown on...

26 CFR 55.6151-1 - Time and place for paying of tax shown on returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6151-1 Time and place for paying of tax shown on...

26 CFR 55.6151-1 - Time and place for paying of tax shown on returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6151-1 Time and place for paying of tax shown on...

26 CFR 301.6091-1 - Place for filing returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Members of the taxpayer's family, an employee of the taxpayer, the taxpayer's attorney, accountant, or tax... particular tax. Except as provided in paragraph (b) of this section, for provisions concerning the place for filing documents other than returns, see the regulations relating to the particular tax. (b) Exception...

27 CFR 22.151 - Return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Return. 22.151 Section 22.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... control number 1512-0334) ...

27 CFR 22.151 - Return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Return. 22.151 Section 22.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE... control number 1512-0334) ...

78 FR 7858 - Proposed Collection; Comment Request for Information Collection tools.

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-04

... Foreign Corporation; Form 13614-NR, Volunteer Return Preparation Critical Intake Sheet-NR; and REG-209006... min. Estimated Total Annual Burden Hours: 35. (2) Title: Volunteer Return Preparation Critical Intake... nonresident alien VITA sites by volunteers to gather information--relevant to tax preparation--from taxpayer's...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

27 CFR 46.232 - Preparation of floor stocks tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Filing Requirements § 46.232 Preparation of...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations filing consolidated returns. 1.542...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Corporations filing consolidated returns. 1.542...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

27 CFR 24.279 - Tax adjustments related to wine credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... wine credit. 24.279 Section 24.279 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine Taxpaid Removals § 24.279 Tax adjustments related to wine credit. (a) Increasing adjustments. Persons who produce...

A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary

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. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

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…

Effect of tax laws on mineral exploration in Canada

USGS Publications Warehouse

DeYoung, J.H.

1977-01-01

Changes since 1972 in Canadian federal and provincial tax laws have eliminated many of the prior tax incentives offered to the mining industry. These changes provide an opportunity to study the effect of tax laws on a country's mineral resource development by comparing trends in mineral exploration in various provinces with adjoining regions, and by comparing these results with firm behaviour that would be expected from microeconomic analysis. Mineral producers have sought higher, more stable returns, resulting in shifts of exploration into political regions with more favourable and less changeable tax policies. Future supplies of mineral raw materials from a political region are dependent on current exploration effort, which is in turn influenced by the region's tax laws. ?? 1977.

26 CFR 301.6039-1 - Information returns and statements required in connection with certain options.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Information returns and statements required in..., DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6039-1 Information returns and statements required in connection...

26 CFR 601.103 - Summary of general tax procedure.

Code of Federal Regulations, 2013 CFR

2013-04-01

... form of return which shows the facts upon which tax liability may be determined and assessed. Generally... taxpayer may then bring suit in the United States District Court or in the United States Claims Court for recovery of the tax. Suit may not be commenced before the expiration of six months from the date of filing...

26 CFR 601.103 - Summary of general tax procedure.

Code of Federal Regulations, 2011 CFR

2011-04-01

... form of return which shows the facts upon which tax liability may be determined and assessed. Generally... taxpayer may then bring suit in the United States District Court or in the United States Claims Court for recovery of the tax. Suit may not be commenced before the expiration of six months from the date of filing...

26 CFR 601.103 - Summary of general tax procedure.

Code of Federal Regulations, 2010 CFR

2010-04-01

... form of return which shows the facts upon which tax liability may be determined and assessed. Generally... taxpayer may then bring suit in the United States District Court or in the United States Claims Court for recovery of the tax. Suit may not be commenced before the expiration of six months from the date of filing...

26 CFR 601.103 - Summary of general tax procedure.

Code of Federal Regulations, 2014 CFR

2014-04-01

... form of return which shows the facts upon which tax liability may be determined and assessed. Generally... taxpayer may then bring suit in the United States District Court or in the United States Claims Court for recovery of the tax. Suit may not be commenced before the expiration of six months from the date of filing...

26 CFR 601.103 - Summary of general tax procedure.

Code of Federal Regulations, 2012 CFR

2012-04-01

... form of return which shows the facts upon which tax liability may be determined and assessed. Generally... taxpayer may then bring suit in the United States District Court or in the United States Claims Court for recovery of the tax. Suit may not be commenced before the expiration of six months from the date of filing...

27 CFR 24.295 - Return of unmerchantable wine to bond.

Code of Federal Regulations, 2010 CFR

2010-04-01

... wine to bond. 24.295 Section 24.295 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine Return of Unmerchantable Wine to Bond § 24.295 Return of unmerchantable wine to bond. (a) General. Wine produced in the...

77 FR 3287 - Proposed Information Collection of the Tax Performance System Handbook ETA 407; Extension Without...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-23

... Tax Performance System Handbook ETA 407; Extension Without Change AGENCY: Employment and Training..., reporting burden (time and financial resources) is minimized, collection instruments are clearly understood... Tax Performance System (TPS). A copy of the proposed information collection request can be obtained by...

Season-ahead streamflow forecast informed tax strategies for semi-arid water rights markets

NASA Astrophysics Data System (ADS)

Delorit, J. D.; Block, P. J.

2016-12-01

In many semi-arid regions multisectoral demands stress available water supplies. The Elqui River valley of north central Chile, which draws on limited capacity reservoirs supplied largely by annually variable snowmelt, is one of these cases. This variability forces water managers to develop demand-based allocation strategies which have typically resulted in water right volume reductions, applied equally per right. Compounding this issue is often deferred or delayed infrastructure investments, which has been linked Chile's Coasian approach to water markets, under which rights holders do not pay direct procurement costs, non-use fees, nor taxes. Here we build upon our previous research using forecasts of likely water rights reductions, informed by season-ahead prediction models of October-January (austral growing season) streamflow, to construct annual, forecast-sensitive, per right tax. We believe this tax, to be borne by right holders, will improve the beneficial use of water resources by stimulating water rights trading and improving system efficiency by generating funds for infrastructure investment, thereby reducing free-ridership and conflict between rights holders. Research outputs will include sectoral per right tax assessments, tax revenue generation, Elqui River valley economic output, and water rights trading activity.

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...

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.

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... provides the tax advice with respect to the position giving rise to the understatement. This date will be... advice that is given with respect to events that have occurred at the time the advice is rendered and... a reasonable allocation of the lump sum fee between the tax advice giving rise to the penalty and...

26 CFR 1.6654-2 - Exceptions to imposition of the addition to the tax in the case of individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

...,800. The tax on such amount in the case of a joint return would be $9,836. Since the total amount of... joint return. In the case of a taxpayer who files a joint return for the taxable year with respect to... § 1.6017-1(b)(1). The liability with respect to the estimated tax, in the case of a joint payment...

27 CFR 53.153 - Time for filing returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... and Other Administrative Provisions of Special Application to Manufacturers Taxes § 53.153 Time for... period. (b) Monthly, semimonthly and annual returns—(1) Monthly returns. Each return required to be made under § 53.151(b) for a monthly period shall be filed not later than the 15th day of the month following...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 1.443-1 - Returns for periods of less than 12 months.

Code of Federal Regulations, 2010 CFR

2010-04-01

....443-1 Section 1.443-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Accounting Periods § 1.443-1 Returns for periods of less than 12...-2. The computation of the tax for a short period required to effect a change of annual accounting...

[Cigarette taxes and demand in Colombia].

PubMed

Maldonado, Norman; Llorente, Blanca; Deaza, Javier

2016-10-01

Estimate price and income elasticities of aggregate demand for cigarettes in Colombia, by controlling for structural market changes since the late 1990s, to identify policy opportunities for taxes that could improve public health and increase tax revenues. Measurement of aggregate demand for cigarettes using gross income reported on value-added tax returns submitted to Colombia's National Tax and Customs Office (DIAN is the acronym in Spanish) by the tobacco product manufacturing industry, subtracting exports. A quarterly time series was obtained for the period 1994-2014. The econometric estimation using two-stage least squares controls for price endogeneity and uses a set of dummy variables to control for structural changes in the market and in its regulation. Demand is, from a statistical standpoint, sensitive to price and to income. Price elasticity of demand is -0.78 and income elasticity is 0.61. Inelastic demand implies that it is possible, through cigarette excise taxes, to meet public health targets and increase revenues simultaneously. The results also suggest that the considerable increase in household income in Colombia in the first decade of the 21st century increased purchasing power, which, lacking an accompanying tax increase, promoted cigarette consumption, with negative effects on public health, and wasted an opportunity to increase tax revenues.

26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

Code of Federal Regulations, 2014 CFR

2014-04-01

... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

Code of Federal Regulations, 2011 CFR

2011-04-01

... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

Code of Federal Regulations, 2012 CFR

2012-04-01

... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

Code of Federal Regulations, 2010 CFR

2010-04-01

... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

Code of Federal Regulations, 2013 CFR

2013-04-01

... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

75 FR 8817 - Annual Submission of Tax Information for Use in the Revenue Shortfall Allocation Method

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-26

...] Annual Submission of Tax Information for Use in the Revenue Shortfall Allocation Method ACTION: Final... average State tax rate for use in the Revenue Shortfall Allocation Method (RSAM). RSAM is one of three... Revenue Shortfall Allocation Method, STB Ex Parte No. 646 (Sub-No. 2) (STB served May 11, 2009) (RSAM...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-23

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

26 CFR 301.6103(j)(1)-1T - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and... reflected on returns to officers and employees of the Department of Commerce for certain statistical...

26 CFR 1.669(c)-2A - Computation of the beneficiary's income and tax for a prior taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... either the exact method or the short-cut method shall be determined by reference to the information... shows a mathematical error on its face which resulted in the wrong amount of tax being paid for such... amounts in such gross income, shall be based upon the return after the correction of such mathematical...