Sample records for tax revenues energy

  1. Simulating the potential effects of plug-in hybrid electric vehicles on the energy budget and tax revenues for Onondaga County, New York

    NASA Astrophysics Data System (ADS)

    Balogh, Stephen B.

    My objectives were to predict the energetic effects of a large increase in plug-in hybrid electric vehicles (PHEV) and their implications on fuel tax collections in Onondaga County. I examined two alternative taxation policies. To do so, I built a model of county energy consumption based on prorated state-level energy consumption data and census data. I used two scenarios to estimate energy consumption trends over the next 30 years and the effects of PHEV on energy use and fuel tax revenues. I found that PHEV can reduce county gasoline consumption, but they would curtail fuel tax revenues and increase residential electricity demand. A one-cent per VMT tax on PHEV users provides insufficient revenue to replace reduced fuel tax collection. A sales tax on electricity consumption generates sufficient replacement revenue at low PHEV market shares. However, at higher shares, the tax on electricity use would exceed the current county tax rate. Keywords: electricity, energy, gasoline, New York State, Onondaga County, plug-in hybrid electric vehicles, transportation model, tax policy

  2. Alaska Department of Revenue - Tax Division - Charitable Gaming Page

    Science.gov Websites

    Alaska Web Site? Tax State of Alaska Tax Types Forms Reports Online Services About Tax Alaska Department of Revenue - Tax Division Department of Revenue > Tax Division > Tax Types > Charitable

  3. Alaska Department of Revenue - Tax Division - License Search Page

    Science.gov Websites

    Alaska Web Site? Tax State of Alaska Tax Types Forms Reports Online Services About Tax Alaska Department of Revenue - Tax Division Department of Revenue > Tax Division > Tax Types > Search Permits

  4. Public willingness to pay for a US carbon tax and preferences for spending the revenue

    NASA Astrophysics Data System (ADS)

    Kotchen, Matthew J.; Turk, Zachary M.; Leiserowitz, Anthony A.

    2017-09-01

    We provide evidence from a nationally representative survey on Americans’ willingness to pay (WTP) for a carbon tax, and public preferences for how potential carbon-tax revenue should be spent. The average WTP for a tax on fossil fuels that increases household energy bills is US177 per year. This translates into an average WTP of 14% more on average for households across the United States, where energy costs differ significantly across states. Regarding the tax revenues, Americans are most in support of using the money to invest in clean energy and infrastructure. There is relatively less support for reducing income or payroll taxes, returning dividends to households, and other expenditure categories. Finally, Americans support using the tax revenues to assist displaced workers in the coal industry enough to compensate each miner nearly US146 000 upon passage of a carbon tax.

  5. Alaska Department of Revenue - Tax Division - Front Page

    Science.gov Websites

    Production 538,323 5/24/2018 Online Services Revenue Online Revenue Online Pay Federal Taxes Online Free Pay Federal Taxes Online Free Annual Reports Spring 2018 Revenue Forecast Comparison of Fall 2017 and Spring

  6. Tax revenue in Mississippi communities following implementation of smoke-free ordinances: an examination of tourism and economic development tax revenues.

    PubMed

    McMillen, Robert; Shackelford, Signe

    2012-10-01

    There is no safe level of exposure to tobacco smoke. More than 60 Mississippi communities have passed smoke-free ordinances in the past six years. Opponents claim that these ordinances harm local businesses. Mississippi law allows municipalities to place a tourism and economic development (TED) tax on local restaurants and hotels/motels. The objective of this study is to examine the impact of these ordinances on TED tax revenues. This study applies a pre/post quasi-experimental design to compare TED tax revenue before and after implementing ordinances. Descriptive analyses indicated that inflation-adjusted tax revenues increased during the 12 months following implementation of smoke-free ordinances while there was no change in aggregated control communities. Multivariate fixed-effects analyses found no statistically significant effect of smoke-free ordinances on hospitality tax revenue. No evidence was found that smoke-free ordinances have an adverse effect on the local hospitality industry.

  7. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ... Drawback of Internal Revenue Excise Tax AGENCY: Customs and Border Protection, Department of Homeland... substitution drawback claim for internal revenue excise tax paid on imported merchandise in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject...

  8. The impact of demographic change on tax revenue.

    PubMed

    Goudswaard, K; Van De Kar, H

    1994-09-01

    "This paper [simulates] the impact of demographic change on direct tax revenue for the Netherlands using extensive survey data and population projections. Projected demographic development in the Netherlands fits in well with the OECD mainstream. The analysis thus has a more general relevance. The simulations indicate a 27 percent rise in tax revenue until 2010 because of population growth and a relatively older labor force. After 2030, revenue falls as a consequence of a declining population and a rapidly rising share of the elderly. The authors also simulated a variant in which labor-force participation rates are set on the substantially higher OECD average. In this case, the increase in tax revenue almost doubles as compared to the base variant." excerpt

  9. A projection of motor fuel tax revenue and analysis of alternative revenue sources in Georgia.

    DOT National Transportation Integrated Search

    2012-05-01

    Motor fuel tax revenue currently supplies the majority of funding for : transportation agencies at the state and federal level. Georgia uses excise and sales taxes : to generate revenue for the Georgia Department of Transportation (GDOT). Inflation a...

  10. Will the use of a carbon tax for revenue generation produce an incentive to continue carbon emissions?

    NASA Astrophysics Data System (ADS)

    Wang, Rong; Moreno-Cruz, Juan; Caldeira, Ken

    2017-05-01

    Integrated assessment models are commonly used to generate optimal carbon prices based on an objective function that maximizes social welfare. Such models typically project an initially low carbon price that increases with time. This framework does not reflect the incentives of decision makers who are responsible for generating tax revenue. If a rising carbon price is to result in near-zero emissions, it must ultimately result in near-zero carbon tax revenue. That means that at some point, policy makers will be asked to increase the tax rate on carbon emissions to such an extent that carbon tax revenue will fall. Therefore, there is a risk that the use of a carbon tax to generate revenue could eventually create a perverse incentive to continue carbon emissions in order to provide a continued stream of carbon tax revenue. Using the Dynamic Integrated Climate Economy (DICE) model, we provide evidence that this risk is not a concern for the immediate future but that a revenue-generating carbon tax could create this perverse incentive as time goes on. This incentive becomes perverse at about year 2085 under the default configuration of DICE, but the timing depends on a range of factors including the cost of climate damages and the cost of decarbonizing the global energy system. While our study is based on a schematic model, it highlights the importance of considering a broader spectrum of incentives in studies using more comprehensive integrated assessment models. Our study demonstrates that the use of a carbon tax for revenue generation could potentially motivate implementation of such a tax today, but this source of revenue generation risks motivating continued carbon emissions far into the future.

  11. Tax Examiners, Revenue Agents, and Collectors.

    ERIC Educational Resources Information Center

    McCarron, Kevin M.

    2001-01-01

    Describes the nature of the work of tax examiners, revenue agents, and collectors. Includes employment outlook; benefits and drawbacks; qualifications, training, and advancement; and sources of additional information. (JOW)

  12. 7 CFR 400.141 - Internal Revenue Service (IRS) Tax Refund Offset.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Internal Revenue Service (IRS) Tax Refund Offset. 400...-Regulations for the 1986 and Succeeding Crop Years § 400.141 Internal Revenue Service (IRS) Tax Refund Offset... debt owing to any Federal agency by offset against a taxpayer's Federal income tax refund. This section...

  13. 26 CFR 601.102 - Classification of taxes collected by the Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Rules § 601.102 Classification of taxes collected by the Internal Revenue Service. (a) Principal... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Classification of taxes collected by the Internal Revenue Service. 601.102 Section 601.102 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  14. 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.

  15. 75 FR 9359 - Drawback of Internal Revenue Excise Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ... DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 27 CFR Parts 28 and 44 [Docket... Revenue Excise Taxes AGENCY: Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION: Withdrawal of... proposed Customs and Border Protection regulations stating that domestic merchandise on which no tax is...

  16. 26 CFR 302.1-3 - Protection of internal revenue prior to tax determination.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. Taxing energy

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

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

    1990-01-01

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

  18. Tax Options for States Needing More School Revenue.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC.

    Fiscal stress has plagued state and local governments in the first part of the 1990s, and difficulties in balancing budgets and obtaining revenue for needed public services are likely to continue. This document examines the leading alternatives for increasing state and local tax revenue, pointing out that the best options vary from state to state.…

  19. Tax revenue and inflation rate predictions in Banda Aceh using Vector Error Correction Model (VECM)

    NASA Astrophysics Data System (ADS)

    Maulia, Eva; Miftahuddin; Sofyan, Hizir

    2018-05-01

    A country has some important parameters to achieve the welfare of the economy, such as tax revenues and inflation. One of the largest revenues of the state budget in Indonesia comes from the tax sector. Besides, the rate of inflation occurring in a country can be used as one measure, to measure economic problems that the country facing. Given the importance of tax revenue and inflation rate control in achieving economic prosperity, it is necessary to analyze the relationship and forecasting tax revenue and inflation rate. VECM (Vector Error Correction Model) was chosen as the method used in this research, because of the data used in the form of multivariate time series data. This study aims to produce a VECM model with optimal lag and to predict the tax revenue and inflation rate of the VECM model. The results show that the best model for data of tax revenue and the inflation rate in Banda Aceh City is VECM with 3rd optimal lag or VECM (3). Of the seven models formed, there is a significant model that is the acceptance model of income tax. The predicted results of tax revenue and the inflation rate in Kota Banda Aceh for the next 6, 12 and 24 periods (months) obtained using VECM (3) are considered valid, since they have a minimum error value compared to other models.

  20. Exploring the impacts of a national U.S. CO 2 tax and revenue recycling options with a coupled electricity-economy model

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

    Caron, Justin; Cohen, Stuart M; Brown, Maxwell

    This paper provides a comprehensive exploration of the impacts of economy-wide CO 2 taxes in the U.S. simulated using a detailed electric sector model [the National Renewable Energy Laboratory's Regional Energy Deployment System (ReEDS)] linked with a computable general equilibrium model of the U.S. economy [the Massachusetts Institute of Technology's U.S. Regional Energy Policy (USREP) model]. We implement various tax trajectories and options for using the revenue collected by the tax and describe their impact on household welfare and its distribution across income levels. Overall, we find that our top-down/bottom-up models affects estimates of the distribution and cost of emissionmore » reductions as well as the amount of revenue collected, but that these are mostly insensitive to the way the revenue is recycled. We find that substantial abatement opportunities through fuel switching and renewable penetration in the electricity sector allow the economy to accommodate extensive emissions reductions at relatively low cost. While welfare impacts are largely determined by the choice of revenue recycling scheme, all tax levels and schemes provide net benefits when accounting for the avoided global climate change benefits of emission reductions. Recycling revenue through capital income tax rebates is more efficient than labor income tax rebates or uniform transfers to households. While capital tax rebates substantially reduce the overall costs of emission abatement, they profit high income households the most and are regressive. We more generally identify a clear trade-off between equity and efficiency across the various recycling options. However, we show through a set of hybrid recycling schemes that it is possible to limit inequalities in impacts, particularly those on the lowest income households, at relatively little incremental cost.« less

  1. Exploring the impacts of a national U.S. CO 2 tax and revenue recycling options with a coupled electricity-economy model

    DOE PAGES

    Caron, Justin; Cohen, Stuart M; Brown, Maxwell; ...

    2018-02-01

    This paper provides a comprehensive exploration of the impacts of economy-wide CO 2 taxes in the U.S. simulated using a detailed electric sector model [the National Renewable Energy Laboratory's Regional Energy Deployment System (ReEDS)] linked with a computable general equilibrium model of the U.S. economy [the Massachusetts Institute of Technology's U.S. Regional Energy Policy (USREP) model]. We implement various tax trajectories and options for using the revenue collected by the tax and describe their impact on household welfare and its distribution across income levels. Overall, we find that our top-down/bottom-up models affects estimates of the distribution and cost of emissionmore » reductions as well as the amount of revenue collected, but that these are mostly insensitive to the way the revenue is recycled. We find that substantial abatement opportunities through fuel switching and renewable penetration in the electricity sector allow the economy to accommodate extensive emissions reductions at relatively low cost. While welfare impacts are largely determined by the choice of revenue recycling scheme, all tax levels and schemes provide net benefits when accounting for the avoided global climate change benefits of emission reductions. Recycling revenue through capital income tax rebates is more efficient than labor income tax rebates or uniform transfers to households. While capital tax rebates substantially reduce the overall costs of emission abatement, they profit high income households the most and are regressive. We more generally identify a clear trade-off between equity and efficiency across the various recycling options. However, we show through a set of hybrid recycling schemes that it is possible to limit inequalities in impacts, particularly those on the lowest income households, at relatively little incremental cost.« less

  2. Estimating the potential of taxes on sugar-sweetened beverages to reduce consumption and generate revenue.

    PubMed

    Andreyeva, Tatiana; Chaloupka, Frank J; Brownell, Kelly D

    2011-06-01

    Beverage taxes came into light with increasing concerns about obesity, particularly among youth. Sugar-sweetened beverages have become a target of anti-obesity initiatives with increasing evidence of their link to obesity. Our paper offers a method for estimating revenues from an excise tax on sugar-sweetened beverages that governments of various levels could direct towards obesity prevention. We construct a model projecting beverage consumption and tax revenues based on best available data on regional beverage consumption, historic trends and recent estimates of the price elasticity of sugar-sweetened beverage demand. The public health impact of beverage taxes could be substantial. An estimated 24% reduction in sugar-sweetened beverage consumption from a penny-per-ounce sugar-sweetened beverage tax could reduce daily per capita caloric intake from sugar-sweetened beverages from the current 190-200 cal to 145-150 cal, if there is no substitution to other caloric beverages or food. A national penny-per-ounce tax on sugar-sweetened beverages could generate new tax revenue of $79 billion over 2010-2015. A modest tax on sugar-sweetened beverages could both raise significant revenues and improve public health by reducing obesity. To the extent that at least some of the tax revenues get invested in obesity prevention programs, the public health benefits could be even more pronounced. Copyright © 2011 Elsevier Inc. All rights reserved.

  3. 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...

  4. Tax administration as health policy: hospitals, the Internal Revenue Service, and the courts.

    PubMed

    Fox, D M; Schaffer, D C

    1991-01-01

    Since 1969 federal tax policy has permitted nonprofit hospitals to turn away indigent patients or to transfer them to public hospitals. The Internal Revenue Service made health policy, but its officials remain convinced that they were not making policy at all. Convinced that it was reasoning from legal principles, the Revenue Service accepted the hospital industry's view of the history and purpose of hospitals. The federal courts further obscured the problem. Moreover, the Revenue Service took no interest in the effects of its ruling on the services provided by tax-exempt hospitals until 1989. We describe these events and seek to explain them by linking the recent history of health policy to the assumptions that govern the making of tax policy. We conclude that the making of health policy by tax officials who are not accountable for it and who believe that they are not making policy at all is not in the public interest.

  5. Electric sales and revenue 1992, April 1994

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

    Not Available

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1992. The electric revenue reported by each electric utility includes the applicablemore » revenue from kilowatthours sold; revenue from income; unemployment and other State and local taxes; energy, demand, and consumer service charges; environmental surcharges; franchise fees; fuel adjustments; and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels.« less

  6. 42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

  7. 42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

  8. 42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

  9. 42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

  10. 42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

  11. The General Revenue Effects of the California Property Tax Limitation Amendment

    ERIC Educational Resources Information Center

    Shapiro, Perry; Morgan W. Douglas

    1978-01-01

    Develops a general revenue model that incorporates the feedback and interaction between major federal, state, and local revenue sources. The model is applied to California for the 1965-75 period and the results are applied to an analysis of the property tax limitation initiative. Available from Stanley J. Bowers, Executive Director, NTA-TIA, 21…

  12. Structure analysis of tax revenue and inflation rate in Banda Aceh using vector error correction model with multiple alpha

    NASA Astrophysics Data System (ADS)

    Sofyan, Hizir; Maulia, Eva; Miftahuddin

    2017-11-01

    A country has several important parameters to achieve economic prosperity, such as tax revenue and inflation rate. One of the largest revenues of the State Budget in Indonesia comes from the tax sector. Meanwhile, the rate of inflation occurring in a country can be used as an indicator, to measure the good and bad economic problems faced by the country. Given the importance of tax revenue and inflation rate control in achieving economic prosperity, it is necessary to analyze the structure of tax revenue relations and inflation rate. This study aims to produce the best VECM (Vector Error Correction Model) with optimal lag using various alpha and perform structural analysis using the Impulse Response Function (IRF) of the VECM models to examine the relationship of tax revenue, and inflation in Banda Aceh. The results showed that the best model for the data of tax revenue and inflation rate in Banda Aceh City using alpha 0.01 is VECM with optimal lag 2, while the best model for data of tax revenue and inflation rate in Banda Aceh City using alpha 0.05 and 0,1 VECM with optimal lag 3. However, the VECM model with alpha 0.01 yielded four significant models of income tax model, inflation rate of Banda Aceh, inflation rate of health and inflation rate of education in Banda Aceh. While the VECM model with alpha 0.05 and 0.1 yielded one significant model that is income tax model. Based on the VECM models, then there are two structural analysis IRF which is formed to look at the relationship of tax revenue, and inflation in Banda Aceh, the IRF with VECM (2) and IRF with VECM (3).

  13. 19 CFR 10.59 - Exemption from customs duties and internal-revenue tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... vessels of 5 net tons or over may be allowed to withdraw distilled spirits (including alcohol), wines, and... entered, or withdrawn, for consumption. Exemption from internal-revenue tax on distilled spirits, alcohol, wines, and beer removed from any internal-revenue bonded warehouse, industrial alcohol premises, bonded...

  14. 19 CFR 10.59 - Exemption from customs duties and internal-revenue tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... vessels of 5 net tons or over may be allowed to withdraw distilled spirits (including alcohol), wines, and... entered, or withdrawn, for consumption. Exemption from internal-revenue tax on distilled spirits, alcohol, wines, and beer removed from any internal-revenue bonded warehouse, industrial alcohol premises, bonded...

  15. Texas Community College Funding: Nonmetropolitan and Metropolitan Ad Valorem Tax Rates and Revenue

    ERIC Educational Resources Information Center

    Waller, Lee; Flannery, Joseph; Adams, Kenneth; Bowen, Stephen; Norvell, Kevin; Sherman, Suzanne; Watt, Jacqueline; Waller, Sharon

    2007-01-01

    This article examines ad valorem tax rates per $100 valuation and the resultant tax revenues per in-district contact hour for Texas nonmetropolitan and metropolitan public community colleges. The results of the analyses indicate no difference in ad valorem tax rates between these institutions but demonstrate differences in the resultant tax…

  16. 78 FR 34427 - 2012 Tax Information for Use In The Revenue Shortfall Allocation Method

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-07

    ... Information for Use In The Revenue Shortfall Allocation Method AGENCY: Surface Transportation Board, DOT... of American Railroads (AAR), for use in the Revenue Shortfall Allocation Method (RSAM). DATES... revised in Simplified Standards for Rail Rate Cases--Taxes in Revenue Shortfall Allocation Method, EP 646...

  17. Nevada gaming: revenues and taxes (1945-95).

    PubMed

    DePolo, R; Pingle, M

    1997-01-01

    In 1931, Nevada legalized casino gambling, an act which allowed its "gaming industry" to develop. Because many jurisdictions outside Nevada are now embracing legalized gambling as a path to a brighter economic future and because this proliferation presents Nevada with new challenges and opportunities, it is a good time to review the Nevada experience. Here, the focus is on gaming revenues and gaming tax collections during the 1945-95 period. We find that the growth rate of Nevada's gaming industry has slowed over time, with the relative importance of gaming in the Nevada economy peaking in the late 1970's. The Nevada economy has since been gradually diversifying, something which will increasingly pressure Nevadans to look for government revenue sources other than gaming if current levels of government services are to be maintained.

  18. Special report on taxation. New IRS revenue procedure clarifies tax classification of limited liability companies.

    PubMed

    Schieble, M T

    1995-05-01

    Although its rules are complex, the publication of Revenue Procedure 95-10 will substantially facilitate the use of LLCs in those states with statutes that permit significant flexibility in the structuring of LLCs. Previously, the only way to assure that LLCs in those states would be classified as partnerships for income tax purposes was to obtain a private letter ruling from the IRS, often resulting in lengthy delays. The new revenue procedure should provide sufficient guidance in the vast majority of cases to allow tax counsel to determine the appropriate treatment for tax purposes without having to seek an IRS private letter ruling.

  19. 27 CFR 41.62 - Customs collection of internal revenue taxes on tobacco products and cigarette papers and tubes...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE... internal revenue taxes on tobacco products and cigarette papers and tubes imported or brought into the...

  20. 27 CFR 41.62 - Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE... internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the...

  1. 27 CFR 41.62 - Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE... internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the...

  2. 27 CFR 41.62 - Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE... internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the...

  3. 27 CFR 41.62 - Customs' collection of internal revenue taxes on tobacco products and cigarette papers and tubes...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE... internal revenue taxes on tobacco products and cigarette papers and tubes, imported or brought into the...

  4. Department of Revenue > Home

    Science.gov Websites

    Revenue Forecast - 3/16/18 Fall 2017 Revenue Sources Book - 12/14/17 Revenue Forecast: Oil Prices Down Revenue Sources Book Find a Job Find a State Employee Commissioner's Office Commissioner's Corner Book Tax Annual Report Tax Division Online Services Education Tax Credit Documents Treasury Division

  5. Impact of high efficiency vehicles on future fuel tax revenues in Utah.

    DOT National Transportation Integrated Search

    2015-05-01

    The Utah Department of Transportation Research Division has analyzed the potential impact of : high-efficiency motor vehicles on future State of Utah motor fuel tax revenues used to construct and maintain the : highway network. High-efficiency motor ...

  6. 42 CFR 433.70 - Limitation on level of FFP for revenues from health care-related taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... care-related taxes. 433.70 Section 433.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... revenues from health care-related taxes. (a) Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as...

  7. 42 CFR 433.70 - Limitation on level of FFP for revenues from health care-related taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... care-related taxes. 433.70 Section 433.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... revenues from health care-related taxes. (a) Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as...

  8. 42 CFR 433.70 - Limitation on level of FFP for revenues from health care-related taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... care-related taxes. 433.70 Section 433.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... revenues from health care-related taxes. (a) Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as...

  9. 42 CFR 433.70 - Limitation on level of FFP for revenues from health care-related taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... care-related taxes. 433.70 Section 433.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... revenues from health care-related taxes. (a) Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as...

  10. 42 CFR 433.70 - Limitation on level of FFP for revenues from health care-related taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... care-related taxes. 433.70 Section 433.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... revenues from health care-related taxes. (a) Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as...

  11. Local governments’ dependence on tobacco tax revenue: a deterrent to tobacco control in the Republic of Korea

    PubMed Central

    Park, Kidong

    2009-01-01

    Abstract Objective To investigate, in the Republic of Korea, whether local governments’ participation in an anti-smoking programme supported by the National Health Promotion Fund in 2002–2003 was related to the percentage of local tax revenue comprised by the tobacco consumption tax (TCT). Methods Using financial and administrative data on 163 municipalities, the authors estimated logit models of local governments’ participation in the anti-smoking programme as a function of the proportion of local tax revenue that came from the TCT and a set of control variables, namely local socioeconomic characteristics and the size of the staff in the local public health centre (PHC). Findings Local governments that derived a greater percentage of their local tax revenue from the TCT, particularly those that ranked in the upper fourth in terms of this percentage, were less likely to participate in the anti-smoking programme. Insufficient staff in the PHC was also found to be associated with lower participation in the anti-smoking programme. Conclusion Local governments’ dependence on revenue from the TCT may be a deterrent to tobacco control in the Republic of Korea. PMID:19784449

  12. Smoke and mirrors: how Massachusetts diverted millions in tobacco tax revenues.

    PubMed

    Ritch, Wendy A; Begay, Michael E

    2002-07-01

    This study examines the politics of appropriating Question 1 tobacco tax revenues in the first budget year after Massachusetts voters passed the ballot initiative in 1992. The initiative increased the tobacco tax on cigarettes by 25 cents per pack and on smokeless tobacco by 25% of the wholesale price. Data were collected from newspapers, letters, memoranda, budgets, press releases, legislative floor debates, government documents, legislative journals, personal interviews, and tobacco industry documents that were downloaded from the Tobacco Archives internet site. During the first budget year, programmes mentioned by the initiative that were not exclusively tobacco related accounted for 27% of total Question 1 expenditures, while 50% of the revenues were allocated for programmes that were neither mentioned by the initiative nor provided any tobacco education, prevention, and cessation services. Only 23% of Question 1 funds were appropriated for programmes that provided exclusively tobacco education, prevention, and cessation services. Question 1 revenues were also used to supplant funding for pre-existing programmes, which was explicitly prohibited by the initiative. The first budget year became the template for Question 1 appropriations in subsequent fiscal years. Politics did not end after voters passed Question 1. Public health advocates lacked a strategy and budget plan to influence the appropriation of Question 1 funds after the passage of this ballot initiative.

  13. Smoke and mirrors: how Massachusetts diverted millions in tobacco tax revenues.

    PubMed

    Ritch, W A; Begay, M E

    2001-12-01

    This study examines the politics of appropriating Question 1 tobacco tax revenues in the first budget year after Massachusetts voters passed the ballot initiative in 1992. The initiative increased the tobacco tax on cigarettes by 25 cents per pack and on smokeless tobacco by 25% of the wholesale price. Data were collected from newspapers, letters, memoranda, budgets, press releases, legislative floor debates, government documents, legislative journals, personal interviews, and tobacco industry documents that were downloaded from the Tobacco Archives internet site. During the first budget year, programmes mentioned by the initiative that were not exclusively tobacco related accounted for 27% of total Question 1 expenditures, while 50% of the revenues were allocated for programmes that were neither mentioned by the initiative nor provided any tobacco education, prevention, and cessation services. Only 23% of Question 1 funds were appropriated for programmes that provided exclusively tobacco education, prevention, and cessation services. Question 1 revenues were also used to supplant funding for pre-existing programmes, which was explicitly prohibited by the initiative. The first budget year became the template for Question 1 appropriations in subsequent fiscal years. Politics did not end after voters passed Question 1. Public health advocates lacked a strategy and budget plan to influence the appropriation of Question 1 funds after the passage of this ballot initiative.

  14. The use of tobacco tax revenues to fund the Guam Cancer Registry: A double win for cancer control.

    PubMed

    David, Annette M; Haddock, Robert L; Bordallo, Renata; Dirige, Janet T; Mery, Les

    2017-06-01

    Cancer registries that provide reliable data on cancer incidence, mortality and burden are essential to cancer control. However, establishing sustainable local funding mechanisms to support cancer registries remains a challenge in many countries. Guam, an unincorporated Territory of the United States of America in the Western Pacific, enacted a bill that raised tobacco taxes, and earmarked a percentage of tobacco tax revenues to support its Cancer Registry. This provided a reliable funding stream for the Registry, allowing for continued staffing and capacity building; at the same time, youth tobacco consumption decreased following the tax increase. Linking tobacco tax revenues to cancer registry support is a feasible strategy with a double benefit: higher tobacco prices from higher tobacco taxes reduce tobacco-related cancer risk while assuring the long-term viability of systematic cancer data collection and dissemination.

  15. The use of tobacco tax revenues to fund the Guam Cancer Registry: A double win for cancer control

    PubMed Central

    David, Annette M.; Haddock, Robert L; Bordallo, Renata; Dirige, Janet T.; Mery, Les

    2017-01-01

    Cancer registries that provide reliable data on cancer incidence, mortality and burden are essential to cancer control. However, establishing sustainable local funding mechanisms to support cancer registries remains a challenge in many countries. Guam, an unincorporated Territory of the United States of America in the Western Pacific, enacted a bill that raised tobacco taxes, and earmarked a percentage of tobacco tax revenues to support its Cancer Registry. This provided a reliable funding stream for the Registry, allowing for continued staffing and capacity building; at the same time, youth tobacco consumption decreased following the tax increase. Linking tobacco tax revenues to cancer registry support is a feasible strategy with a double benefit: higher tobacco prices from higher tobacco taxes reduce tobacco-related cancer risk while assuring the long-term viability of systematic cancer data collection and dissemination. PMID:29130031

  16. 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…

  17. An Economic Analysis of the Effects of Dropouts and State Tax Revenues.

    ERIC Educational Resources Information Center

    Saterfiel, Thomas H.; Blackbourn, Richard

    An analysis of the 1981 high school graduating class in Mississippi suggests that greater earnings for students and increased state revenues from income and sales taxes would result if the dropout rate could be reduced to the national average of 10 percent. Subtracting from the total first-grade enrollment (1969-70) both the number of 1981 private…

  18. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

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

    Deru, Michael; Field-Macumber, Kristin

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

  2. Federal Revenue Sharing and Nonmetropolitan Governments: "The Cumberland Gap".

    ERIC Educational Resources Information Center

    Hitzhusen, Fred J.

    Exclusion of some forms of tax revenue and all forms of nontax revenue and support from measures of tax effort for allocating federal revenue sharing funds appears to introduce systematic bias against rural/nonmetropolitan local governments. Omitted tax revenues include those for schools and special districts (rural communitites raise…

  3. 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...

  4. Residential Property Composition of School Districts: Its Effect on Tax Rate and Per Pupil Revenue.

    ERIC Educational Resources Information Center

    Lundeen, Virginia; And Others

    This study related tax rate and per pupil revenue to residential assessed valuation, percent residential of total assessed valuation, and selected socioeconomic independent variables for school districts in Cook, DeKalb, DuPage, Kane, and Lake counties in Illinois. Findings suggest that for homeowners and the students of these counties in 1976,…

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

    PubMed

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

    2012-08-01

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

  6. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. Energy taxes fought by industry

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

    Begley, R.

    1993-02-10

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

  8. Estimating missed government tax revenue from foreign tobacco: survey of discarded cigarette packs.

    PubMed

    Wilson, N; Thomson, G; Edwards, R; Peace, J

    2009-10-01

    To clarify the extent of use of foreign (including duty free, foreign normal retail and smuggled) tobacco, and to estimate missed government tax revenue in a geographically isolated country. Discarded cigarette packs were collected on the streets of four cities and six New Zealand towns/rural locations between November 2008 and January 2009. Out of a total of 1310 packs collected, 42 foreign packs were identified (3.2%, 95% CI 2.4% to 4.3%). Overall, the distribution of packs by country and company was not suggestive of any clustering that might indicate smuggling. At 3.2% of packs being "foreign", the New Zealand government is losing around $36 million per year in tobacco-related tax relative to if all this tobacco was purchased in New Zealand. For various reasons (including that it was not possible to identify packs bought duty free within New Zealand, and other New Zealand survey data indicating duty free product use at 3.8% of packs), the figure reached is probably an underestimate of the true level. The New Zealand government is missing out on revenue that could be used for improving the funding of tobacco control, and smokers are being exposed to cheaper tobacco thus increasing their risk of continuing to smoke. This government and other governments can and should act at the international and national levels to end the sales of duty free tobacco.

  9. The Big Squeeze on Tax Revenues for the Public Schools: The Midwest in the 1980s.

    ERIC Educational Resources Information Center

    Geske, Terry G.

    Potential revenue prospects for the public schools in the Midwest basically depend on the future outlook for the midwestern economy as a whole. Accordingly, a comprehensive analysis is undertaken of the midwestern economy and tax base, and then of trends in educational spending. Topics include: (1) economic growth and taxation systems; (2)…

  10. The Correlation between Accounting Systems of Small and Micro Enterprises and Tax Revenue Assessment in Ghana

    ERIC Educational Resources Information Center

    Nkuah, Joseph Kofi; Frederick, Appiah- Kusi; Asamoah, Kwame

    2015-01-01

    The purpose of the study was to find out the correlation between accounting systems of Small and Micro Enterprises and tax revenue assessment. The study was be based on descriptive research survey using questionnaires and interviews as main tools to gather both primary and secondary data to establish the correlation between sound financial record…

  11. 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...

  12. 26 CFR 1.1201-1 - Alternative tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations...

  13. 26 CFR 1.1201-1 - Alternative tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations—(1) In...

  14. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... (Class B telephone companies); Basic area revenue-Account 5001 (Class A telephone companies). 36.212..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Revenues and Certain... companies); Basic area revenue—Account 5001 (Class A telephone companies). (a) Local private line revenues...

  15. 26 CFR 31.3301-2 - Measure of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of tax. 31.3301-2 Section 31.3301-2 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 Federal...

  16. 26 CFR 31.3403-1 - Liability for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for tax. 31.3403-1 Section 31.3403-1 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 Collection of...

  17. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  2. Federal Revenue Sharing and Political Alternatives.

    ERIC Educational Resources Information Center

    Barr, W. Monfort

    The new Federal revenue sharing proposal has been received with diverse reactions by politicians, economists, and citizens. The program is divided into $5 billion annually in general revenue sharing and $11 billion annually in special revenue sharing. Proposed alternatives to revenue sharing include (1) reduction of Federal taxes, thereby…

  3. 26 CFR 1.1-2 - Limitation on tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Limitation on tax. 1.1-2 Section 1.1-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.1-2 Limitation on tax. (a) Taxable years ending before January 1, 1971. For taxable years...

  4. Taxation and Revenues for Education. Education Partners Working Papers.

    ERIC Educational Resources Information Center

    Crampton, Faith; Whitney, Terry

    Funding education with property taxes has always been controversial. This paper examines taxation and the sources of revenue for education. The historical context in which tax and revenue sources have supported education in the United States is described. Also discussed are state tax-policy goals and education funding, and the embattled role of…

  5. 26 CFR 1.481-2 - Limitation on tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Limitation on tax. 1.481-2 Section 1.481-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.481-2 Limitation on tax. (a) Three-year allocation. Section 481...

  6. 26 CFR 1.507-9 - Abatement of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Abatement of taxes. 1.507-9 Section 1.507-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-9 Abatement of taxes. (a) General rule. The...

  7. 26 CFR 31.6151-1 - Time for paying tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Time for paying tax. 31.6151-1 Section 31.6151-1 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...

  8. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  9. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 26 CFR 1.507-4 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Imposition of tax. 1.507-4 Section 1.507-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-4 Imposition of tax. (a) General rule. Section 507(c...

  14. 26 CFR 25.2501-1 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Imposition of tax. 25.2501-1 Section 25.2501-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Determination of Tax Liability § 25.2501-1 Imposition of...

  15. 26 CFR 1.884-4 - Branch-level interest tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Branch-level interest tax. 1.884-4 Section 1.884-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.884-4 Branch-level interest tax. (a) General rule—(1) Tax...

  16. 75 FR 29818 - Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-27

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE); Meeting AGENCY: Internal Revenue Service (IRS..., Director, TE/GE Communications and Liaison; 1111 Constitution Ave., NW.; SE:T:CL--Penn Bldg; Washington, DC...

  17. 26 CFR 1.56A-5 - Tax carryovers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Tax carryovers. 1.56A-5 Section 1.56A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-5 Tax carryovers. (a) In general...

  18. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 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...

  20. Differential effects of green tax reform over economies: A case of Korea

    NASA Astrophysics Data System (ADS)

    Kim, Tae Heon

    2011-12-01

    It is controversial whether or not green tax reform through a carbon tax has double dividend feature. The economic effects of green tax reform vary according to economies due to different preexisting conditions. Recent studies about the economic impacts of a carbon tax have noted the role of preexisting factor taxes in the second best world. The present study, however, explores the role of existing taxes on energy products in introducing a carbon tax, by employing a computable general equilibrium (CGE) model for Korea, a country that has high existing taxes on petroleum products. Above all, I find that a carbon tax is the most efficient policy instrument among three alternative taxes---an energy tax, a carbon tax and an ad valorem tax---to reduce carbon emissions in Korea under both lump-sum tax replacement and labor tax replacement. The carbon tax, however, brings about welfare and GDP loss. The economic costs can be reduced, but cannot be completely removed by revenue recycling. Second, this study explores how existing taxes on petroleum products affect the economic cost of introducing a carbon tax, by manipulating existing taxes on petroleum products. I find that the existing taxes raise the economic costs of introducing a carbon tax. Third, this study shows that the economic costs of a carbon tax can be reduced when its revenue is returned to cut preexisting taxes on petroleum products. Thus, restructuring existing taxes on energy products plays a crucial role in introducing a carbon tax. From the specific case of the Korean economy, the present study indicates that existing taxes on not only factors but also energy products are one of the main sources of economic costs in introducing a carbon tax.

  1. The Effects of the Property Tax Extension Limitation Law upon Revenue Growth, Bonded Debt, and School Business Leader Perceptions within Selected Illinois School Districts.

    ERIC Educational Resources Information Center

    Hylbert, Danny

    2002-01-01

    Examines the effects of the Illinois Property Tax Extension Limitation Law on the revenue growth of collar counties and suburban school districts in Cook County. Finds that the law negatively affects revenue growth. Also finds, for example, that a majority of school business officials are motivated to increase their districts' bonded indebtedness.…

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. The effect of cigarette price increases on cigarette consumption, tax revenue, and smoking-related death in Africa from 1999 to 2013.

    PubMed

    Ho, Li-Ming; Schafferer, Christian; Lee, Jie-Min; Yeh, Chun-Yuan; Hsieh, Chi-Jung

    2017-11-01

    This study investigates the effects of price hikes on cigarette consumption, tobacco tax revenues, and reduction in smoking-caused mortality in 36 African countries. Using panel data from the 1999-2013 Euromonitor International, the World Bank and the World Health Organization, we applied fixed-effects and random-effects regression models of panel data to estimate the elasticity of cigarette prices and simulate the effect of price fluctuations. Cigarette price elasticity was the highest for low-income countries and considerably lower for other African economies. The administered simulation shows that with an average annual cigarette price increase of 7.38%, the average annual cigarette consumption would decrease by 3.84%, and the average annual tobacco tax revenue would increase by 19.39%. By 2050, the number of averted smoking-attributable deaths (SADs) will be the highest in South Africa, followed by the Democratic Republic of Congo, Madagascar, and Ethiopia. Excise tax increases have a significant effect on the reduction of smoking prevalence and the number of averted smoking-attributable deaths, Low-income countries are most affected by high taxation policies.

  8. The Untapped Power of Soda Taxes: Incentivizing Consumers, Generating Revenue, and Altering Corporate Behavior

    PubMed Central

    Roache, Sarah A.; Gostin, Lawrence O.

    2017-01-01

    Globally, soda taxes are gaining momentum as powerful interventions to discourage sugar consumption and thereby reduce the growing burden of obesity and non-communicable diseases (NCDs). Evidence from early adopters including Mexico and Berkeley, California, confirms that soda taxes can disincentivize consumption through price increases and raise revenue to support government programs. The United Kingdom’s new graduated levy on sweetened beverages is yielding yet another powerful impact: soda manufacturers are reformulating their beverages to significantly reduce the sugar content. Product reformulation – whether incentivized or mandatory – helps reduce overconsumption of sugars at the societal level, moving away from the long-standing notion of individual responsibility in favor of collective strategies to promote health. But as a matter of health equity, soda product reformulation should occur globally, especially in low- and middleincome countries (LMICs), which are increasingly targeted as emerging markets for soda and junk food and are disproportionately impacted by NCDs. As global momentum for sugar reduction increases, governments and public health advocates should harness the power of soda taxes to tackle the economic, social, and informational drivers of soda consumption, driving improvements in food environments and the public’s health. PMID:28949460

  9. 26 CFR 1.642(a)(2)-1 - Foreign taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Foreign taxes. 1.642(a)(2)-1 Section 1.642(a)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(2)-1 Foreign taxes. An...

  10. 26 CFR 48.4161(b)-4 - Tax-free sales.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-free sales. 48.4161(b)-4 Section 48.4161(b)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(b)-4 Tax-free sales. For...

  11. 26 CFR 48.4161(a)-5 - Tax-free sales.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-free sales. 48.4161(a)-5 Section 48.4161(a)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(a)-5 Tax-free sales. For...

  12. 26 CFR 1.642(a)(2)-1 - Foreign taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Foreign taxes. 1.642(a)(2)-1 Section 1.642(a)(2)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(a)(2)-1 Foreign taxes. An estate or trust...

  13. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. Employment impacts of alcohol taxes.

    PubMed

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

    2017-12-01

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

  15. 26 CFR 1.56A-1 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Imposition of tax. 1.56A-1 Section 1.56A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56A-1 Imposition of tax. (a) In general...

  16. 26 CFR 1.531-1 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.531-1 Imposition of tax. Section 531 imposes (in addition to the other taxes imposed upon corporations by chapter 1 of the...

  17. 26 CFR 1.31-1 - Credit for tax withheld on wages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for tax withheld on wages. 1.31-1 Section 1.31-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.31-1 Credit for tax withheld on wages. (a) The tax deducted and withheld at the...

  18. 26 CFR 1.1491-1 - Imposition of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section 1491 imposes an... partnership. The tax is in an amount equal to 271/2 percent of the excess of (a) the value of the stock or...

  19. 26 CFR 31.3221-4 - Exception from supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. State and Local Revenue Potential 1972.

    ERIC Educational Resources Information Center

    Quindry, Kenneth E.; Engels, Richard A.

    In the sixth annual Southern Regional Education Board analysis of state and local revenue potential, the authors suggest that 1972 tax collections, here reported, represent a kind of watershed in revenue availability. The economic boom over the last two years has substantially removed the need for many states to consider new revenue measures. In…

  1. Can we save energy by taxing it

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

    Boshier, J.F.

    1978-01-01

    The political and economic implications of using investment tax credits and energy-source taxes to promote energy conservation are examined and the conclusion is reached that taxes for a controlled increase in energy prices will allow better management of the transition period, but that the proposed conservation tax credit is inadequate to reverse the trend toward energy-intensive equipment. If labor costs fall relative to capital and energy costs, it will be possible to meet the goal of full employment as well as the goal of energy conservation. Policies that promote full employment, such as the wage subsidy, will further these goals,more » which will also be encouraged by policies to stimulate investment by lowering capital costs. Inconsistencies in the National Energy Plan, such as the policy to increase spendable income, are more likely to increase consumption than conserve energy. Taxes on energy are compared under the three categories of product taxes, general (or Btu) taxes, and tariffs in terms of effectiveness and social, economic, and political effects.« less

  2. 20 CFR 366.1 - Notification to Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... PROCEDURES COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.1 Notification to Internal Revenue Service... with regard to its participation in the tax refund offset program, the Board may notify the Internal Revenue Service, pursuant to the terms of such agreement, of past-due legally enforceable debts owed to...

  3. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. The cost of energy from utility-owned solar electric systems. A required revenue methodology for ERDA/EPRI evaluations

    NASA Technical Reports Server (NTRS)

    1976-01-01

    This methodology calculates the electric energy busbar cost from a utility-owned solar electric system. This approach is applicable to both publicly- and privately-owned utilities. Busbar cost represents the minimum price per unit of energy consistent with producing system-resultant revenues equal to the sum of system-resultant costs. This equality is expressed in present value terms, where the discount rate used reflects the rate of return required on invested capital. Major input variables describe the output capabilities and capital cost of the energy system, the cash flows required for system operation amd maintenance, and the financial structure and tax environment of the utility.

  6. 19 CFR 162.79b - Recovery of actual loss of duties, taxes and fees or actual loss of revenue.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Recovery of actual loss of duties, taxes and fees or actual loss of revenue. 162.79b Section 162.79b Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) INSPECTION, SEARCH, AND SEIZURE...

  7. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 1.35-1 - Partially tax-exempt interest received by individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Partially tax-exempt interest received by individuals. 1.35-1 Section 1.35-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.35-1 Partially tax-exempt interest received by...

  15. 26 CFR 1.265-2 - Interest relating to tax exempt income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Interest relating to tax exempt income. 1.265-2 Section 1.265-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.265-2 Interest relating to tax...

  16. 31 CFR 10.33 - Best practices for tax advisors.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... THE INTERNAL REVENUE SERVICE Duties and Restrictions Relating to Practice Before the Internal Revenue... Internal Revenue Service. (b) Procedures to ensure best practices for tax advisors. Tax advisors with... or assisting in the preparation of submissions to the Internal Revenue Service should take reasonable...

  17. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false New markets tax credit. 1.45D-1 Section 1.45D-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current year...

  18. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false New markets tax credit. 1.45D-1 Section 1.45D-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current year...

  19. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1 Partially tax...

  20. 26 CFR 1.265-2 - Interest relating to tax exempt income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Interest relating to tax exempt income. 1.265-2 Section 1.265-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.265-2 Interest relating to tax exempt income. (a...

  1. 78 FR 69938 - Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-21

    ... U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Employment Tax... consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129... [email protected] . SUPPLEMENTARY INFORMATION: Title: Employment Tax Adjustments. OMB Number: 1545...

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

    ERIC Educational Resources Information Center

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

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

  3. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current year genera...

  4. Department of Revenue > Commissioner's Office

    Science.gov Websites

    Visiting Alaska State Employees Department of Revenue Search Department of Revenue State of Alaska Home Treasury Tax Child Support Services Permanent Fund Dividend Admin Sign-In State of Alaska > Department . Send an email to Commissioner Fisher Department Mission Statement The mission of the Department of

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 1.511-1 - Imposition and rates of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Imposition and rates of tax. 1.511-1 Section 1.511-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-1...

  11. 26 CFR 1.511-1 - Imposition and rates of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Imposition and rates of tax. 1.511-1 Section 1.511-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-1...

  12. 26 CFR 1.6654-5 - Payments of estimated tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....6654-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6654-5... on Form 1040-ES. For the purpose of determining the estimated tax, the amount of gross income which...

  13. 26 CFR 1.337(d)-4 - Taxable to tax-exempt.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deductions. The tax-exempt entity also must use this same reasonable method of allocation for each taxable... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Taxable to tax-exempt. 1.337(d)-4 Section 1.337(d)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  14. 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...

  15. 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...

  16. Information Regarding the Effect of Applying the Representative Tax System to the General Revenue Sharing, Medicaid, and Vocational Education Programs.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    The General Accounting Office assessed the likely impact of replacing personal income with the Representative Tax System (RTS) on the distribution of federal aid among the states in three formula-based programs. These programs were the General Fiscal Assistance Act of 1972, known as the Revenue Sharing program; Title XIX of the Social Security…

  17. Potential Arbitrage Revenue of Energy Storage Systems in PJM

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

    Salles, Mauricio; Huang, Junling; Aziz, Michael

    The volatility of electricity prices is attracting interest in the opportunity of providing net revenue by energy arbitrage. We analyzed the potential revenue of a generic Energy Storage System (ESS) in 7395 different locations within the electricity markets of Pennsylvania-New Jersey-Maryland interconnection (PJM), the largest U.S. regional transmission organization, using hourly locational marginal prices over the seven-year period 2008–2014. Assuming a price-taking ESS with perfect foresight in the real-time market, we optimized the charge-discharge profile to determine the maximum potential revenue for a 1 MW system as a function of energy/power ratio, or rated discharge duration, from 1 to 14more » h, including a limited analysis of sensitivity to round-trip efficiency. We determined minimum potential revenue with a similar analysis of the day-ahead market. We presented the distribution over the set of nodes and years of price, price volatility, and maximum potential arbitrage revenue. From these results, we determined the break even overnight installed cost of an ESS below which arbitrage would be profitable, its dependence on rated discharge duration, its distribution over grid nodes, and its variation over the years. We showed that dispatch into real-time markets based on day-ahead market settlement prices is a simple, feasible method that raises the lower bound on the achievable arbitrage revenue.« less

  18. Potential Arbitrage Revenue of Energy Storage Systems in PJM

    DOE PAGES

    Salles, Mauricio; Huang, Junling; Aziz, Michael; ...

    2017-07-27

    The volatility of electricity prices is attracting interest in the opportunity of providing net revenue by energy arbitrage. We analyzed the potential revenue of a generic Energy Storage System (ESS) in 7395 different locations within the electricity markets of Pennsylvania-New Jersey-Maryland interconnection (PJM), the largest U.S. regional transmission organization, using hourly locational marginal prices over the seven-year period 2008–2014. Assuming a price-taking ESS with perfect foresight in the real-time market, we optimized the charge-discharge profile to determine the maximum potential revenue for a 1 MW system as a function of energy/power ratio, or rated discharge duration, from 1 to 14more » h, including a limited analysis of sensitivity to round-trip efficiency. We determined minimum potential revenue with a similar analysis of the day-ahead market. We presented the distribution over the set of nodes and years of price, price volatility, and maximum potential arbitrage revenue. From these results, we determined the break even overnight installed cost of an ESS below which arbitrage would be profitable, its dependence on rated discharge duration, its distribution over grid nodes, and its variation over the years. We showed that dispatch into real-time markets based on day-ahead market settlement prices is a simple, feasible method that raises the lower bound on the achievable arbitrage revenue.« less

  19. 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…

  20. 26 CFR 145.4061-1 - Application to manufacturers tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. State Clean Energy Policies Analysis (SCEPA): State Tax Incentives

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

    Lantz, E.; Doris, E.

    As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This analysis used case studies of four states to assess the contributions of state tax incentives to the development of renewable energy markets. State tax incentives that are appropriately paired with complementary state and federal policies generally provide viable mechanisms to support renewable energy deployment. However, challenges to successful implementation of state tax incentives include serving project owners with limited statemore » tax liability, assessing appropriate incentive levels, and differentiating levels of incentives for technologies with different costs. Additionally, state tax incentives may result in moderately higher federal tax burdens. These challenges notwithstanding, state tax incentives that consider certain policy design characteristics can support renewable energy markets and state clean energy goals.The scale of their impact though is directly related to the degree to which they support the renewable energy markets for targeted sectors and technologies. This report highlights important policy design considerations for policymakers using state tax incentives to meet clean energy goals.« less

  2. Sharing Local Revenue: One District's Perspective

    ERIC Educational Resources Information Center

    Cline, David S.

    2011-01-01

    The vast majority of U.S. school districts are considered independent and have taxing authority; the remaining districts rely on revenue and budgetary approval from their local government. In the latter case, localities often use some form of negotiated process to determine the amount of revenue their school districts will receive. Typically, a…

  3. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

  4. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

  5. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

  6. 26 CFR 1.642(a)(1)-1 - Partially tax-exempt interest.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Partially tax-exempt interest. 1.642(a)(1)-1 Section 1.642(a)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(a)(1)-1...

  7. What is greener than a VMT tax? The case for an indexed energy user fee to finance us surface transportation

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

    Greene, David L

    Highway finance in the United States is perceived by many to be in a state of crisis, primarily due to the erosion of motor fuel tax revenues due to inflation, fuel economy improvement, increased use of alternative sources of energy and diversion of revenues to other purposes. Monitoring vehicle miles of travel (VMT) and charging highway users per mile has been proposed as a replacement for the motor fuel tax. A VMT user fee, however, does not encourage energy efficiency in vehicle design, purchase and operation, as would a user fee levied on all forms of commercial energy used formore » transportation and indexed to the average efficiency of vehicles on the road and to inflation. An indexed roadway user toll on energy (IRoUTE) would induce two to four times as much reduction in greenhouse gas (GHG) emissions and petroleum use as a pure VMT user fee. However, it is not a substitute for pricing GHG emissions and would make only a small but useful contribution to reducing petroleum dependence. An indexed energy user fee cannot adequately address the problems of traffic congestion and heavy vehicle cost responsibility. It could, however, be a key component of a comprehensive system of financing surface transportation that would eventually also include time and place specific monitoring of VMT for congestion pricing, externality charges and heavy vehicle user fees.« less

  8. The potential role of a carbon tax in U.S. fiscal reform

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

    McKibbin, Warwick; The Brookings Institution, Washington, DC; Morris, Adele

    This paper examines fiscal reform options in the United States with an intertemporal computable general equilibrium model of the world economy called G-Cubed. Six policy scenarios explore two overarching issues: (1) the effects of a carbon tax under alternative assumptions about the use of the resulting revenue, and (2) the effects of alternative measures that could be used to reduce the budget deficit. We examine a simple excise tax on the carbon content of fossil fuels in the U.S. energy sector starting immediately at $15 per metric ton of carbon dioxide (CO2) and rising at 4 percent above inflation eachmore » year through 2050. We investigate policies that allow the revenue from the illustrative carbon tax to reduce the long run federal budget deficit or the marginal tax rates on labor and capital income. We also compare the carbon tax to other means of reducing the deficit by the same amount. We find that the carbon tax will raise considerable revenue: $80 billion at the outset, rising to $170 billion in 2030 and $310 billion by 2050. It also significantly reduces U.S. CO2 emissions by an amount that is largely independent of the use of the revenue. By 2050, annual CO2 emissions fall by 2.5 billion metric tons (BMT), or 34 percent, relative to baseline, and cumulative emissions fall by 40 BMT through 2050. The use of the revenue affects both broad economic impacts and the composition of GDP across consumption, investment and net exports. In most scenarios, the carbon tax lowers GDP slightly, reduces investment and exports, and increases imports. The effect on consumption varies across policies and can be positive if households receive the revenue as a lump sum transfer. Using the revenue for a capital tax cut, however, is significantly different than the other policies. In that case, investment booms, employment rises, consumption declines slightly, imports increase, and overall GDP rises significantly relative to baseline through about 2040. Thus, a tax

  9. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

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

  10. 26 CFR 302.1-4 - Computation of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. The Untapped Power of Soda Taxes: Incentivizing Consumers, Generating Revenue, and Altering Corporate Behavior.

    PubMed

    Roache, Sarah A; Gostin, Lawrence O

    2017-06-14

    Globally, soda taxes are gaining momentum as powerful interventions to discourage sugar consumption and thereby reduce the growing burden of obesity and non-communicable diseases (NCDs). Evidence from early adopters including Mexico and Berkeley, California, confirms that soda taxes can disincentivize consumption through price increases and raise revenue to support government programs. The United Kingdom's new graduated levy on sweetened beverages is yielding yet another powerful impact: soda manufacturers are reformulating their beverages to significantly reduce the sugar content. Product reformulation - whether incentivized or mandatory - helps reduce overconsumption of sugars at the societal level, moving away from the long-standing notion of individual responsibility in favor of collective strategies to promote health. But as a matter of health equity, soda product reformulation should occur globally, especially in low- and middleincome countries (LMICs), which are increasingly targeted as emerging markets for soda and junk food and are disproportionately impacted by NCDs. As global momentum for sugar reduction increases, governments and public health advocates should harness the power of soda taxes to tackle the economic, social, and informational drivers of soda consumption, driving improvements in food environments and the public's health. © 2017 The Author(s); Published by Kerman University of Medical Sciences. This is an open-access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

  12. 26 CFR 25.2512-7 - Effect of excise tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by a taxpayer and made the subject of gifts within a reasonable time after purchase, the purchase...-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2512-7 Effect of excise tax. If...

  13. Reducing the Deficit: Spending and Revenue Options. A Report to the Senate and House Committees on the Budget - Part II

    DTIC Science & Technology

    1989-02-01

    tax law usually take effect at the beginning of a calendar year. The excise and energy tax options, however, are assumed to take effect on October 1...this volume would take effect on October 1, 1989, the revenue options generally have an effective date of January 1, 1990, because changes in income

  14. 26 CFR 1.668(b)-1A - Tax on distribution.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning... the section 666 amounts in the beneficiary's gross income and the tax for such year computed without...

  15. 75 FR 73166 - Publication of the Tier 2 Tax Rates

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-29

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY: Internal Revenue Service, Treasury. ACTION: Notice. SUMMARY: Publication of the tier 2 tax rates for...). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding...

  16. 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...

  17. Accelerating the Worldwide Adoption of Sugar-Sweetened Beverage Taxes: Strengthening Commitment and Capacity Comment on "The Untapped Power of Soda Taxes: Incentivizing Consumers, Generating Revenue, and Altering Corporate Behavior".

    PubMed

    Baker, Phillip; Jones, Alexandra; Thow, Anne Marie

    2017-10-29

    In their recent article Roache and Gostin outline why governments and public health advocates should embrace soda taxes. The evidence is strong and continues to grow: such taxes can change consumer behavior, generate significant revenue and incentivize product reformulation. In essence, such taxes are an important and now well-established instrument of fiscal and public health policy. In this commentary we expand on their arguments by considering how the worldwide adoption of such taxes might be further accelerated. First, we identify where in the world taxes have been implemented to date and where the untapped potential remains greatest. Second, drawing upon recent case study research on country experiences we describe several conditions under which governments may be more likely to make taxation a political priority in the future. Third, we consider how to help strengthen the technical and legal capacities of governments to design and effectively administer taxes, with emphasis on low- and middle-income countries. We expect the findings to be most useful to public health advocates and policy-makers seeking to promote healthier diets and good nutrition. © 2018 The Author(s); Published by Kerman University of Medical Sciences. This is an open-access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

  18. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

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

  19. 26 CFR 1.534-3 - Jeopardy assessments in Tax Court cases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 1.534-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.534... to the Tax Court, if the taxpayer desires to submit such statement. See paragraph (b) of § 1.534-2...

  20. 76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

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

  1. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-04

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

  2. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

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

  3. 26 CFR 1.668(b)-1A - Tax on distribution.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Excess Distributions of Trusts Applicable to Taxable Years... inclusion of the section 666 amounts in the beneficiary's gross income and the tax for such year computed...

  4. 76 FR 71623 - Publication of the Tier 2 Tax Rates

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-18

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: Publication of the tier 2 tax rates for...). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding...

  5. Funding California Schools: The Revenue Limit System

    ERIC Educational Resources Information Center

    Weston, Margaret

    2010-01-01

    Tax revenue flows to California's nearly 1,000 school districts through many different channels. According to the Governor's Committee on Education Excellence (2007), this system is so complex that the state cannot determine how revenues are distributed among school districts, and after reviewing a large number of academic studies in the Getting…

  6. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. Effects of cigarette tax on cigarette consumption and the Chinese economy

    PubMed Central

    Hu, T; Mao, Z

    2002-01-01

    Objectives: To analyse a policy dilemma in China on public health versus the tobacco economy through additional cigarette tax. Methods: Using published statistics from 1980 through 1997 to estimate the impact of tobacco production and consumption on government revenue and the entire economy. These estimates relied on the results of estimated price elasticities of the demand for cigarettes in China. Results: Given the estimated price elasticities (-0.54), by introducing an additional 10% increase in cigarette tax per pack (from the current 40% to 50% tax rate), the central government tax revenue would twice exceed total losses in industry revenue, tobacco farmers' income, and local tax revenue. In addition, between 1.44 and 2.16 million lives would be saved by this tax increase. Conclusions: Additional taxation on cigarettes in China would be a desirable public policy for the Chinese government to consider. PMID:12035000

  8. [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.

  9. 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...

  10. 77 FR 71481 - Publication of the Tier 2 Tax Rates

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-30

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Publication of the Tier 2 Tax Rates AGENCY... tax rates for calendar year 2013 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of...

  11. 26 CFR 54.4979-1 - Excise tax on certain excess contributions and excess aggregate contributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Excise tax on certain excess contributions and excess aggregate contributions. 54.4979-1 Section 54.4979-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.4979-1 Excise tax on certain excess...

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

    ERIC Educational Resources Information Center

    Agency for Instructional Television, Bloomington, IN.

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

  13. President Carter signs $227 billion excise tax measure

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

    Miller, C.J.; McAfee, J.; Dibona, C.J.

    1980-04-07

    According to President J. Carter, who signed into law a $227 billion excise tax (windfall profits tax) on revenue from decontrolled U.S. crude oil production, the new tax program will provide the U.S. with the incentive and the means to produce and conserve domestic oil and replace more oil with alternative sources of energy. According to C. DiBona (API), the new tax will discourage the increased amount of domestic production required to compensate, by the mid-to-late 1980's, for a 1.7 million bbl/day shortfall, which will have to be made up with imports from foreign producers. According to J. McAfee ofmore » Gulf Oil Corp., only a token amount, about $34 billion of the $227 billion which will be raised by the new tax over the next decade, will be devoted to energy development and mass transit. According to C. J. Miller of the Independent Petroleum Association of America, the tax's complex and sometimes conflicting regulations will pose harsh problems for smaller producers.« less

  14. School Finance under the Internal Revenue Code of 1986.

    ERIC Educational Resources Information Center

    Smith, Carla J.; Kraft, John L.

    One paper, one published article and one transcript of testimony that discuss school finance under the Internal Revenue Code of 1986 are presented. "Select Topics of the Tax Reform Act of 1986 for the Issuers of Tax-Exempt Governmental Obligations," by Carla J. Smith, presents three selected topics that address the issuers of tax-exempt…

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 26 CFR 48.4161(b)-1 - Imposition and rates of tax; bows and arrows.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Imposition and rates of tax; bows and arrows. 48.4161(b)-1 Section 48.4161(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(b)-1...

  1. 26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 26 CFR 1.511-3 - Provisions generally applicable to the tax on unrelated business income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Provisions generally applicable to the tax on unrelated business income. 1.511-3 Section 1.511-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income...

  6. 26 CFR 1.511-3 - Provisions generally applicable to the tax on unrelated business income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Provisions generally applicable to the tax on unrelated business income. 1.511-3 Section 1.511-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income...

  7. 26 CFR 20.2013-1 - Credit for tax on prior transfers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for tax on prior transfers. 20.2013-1 Section 20.2013-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE....2013-1 Credit for tax on prior transfers. (a) In general. A credit is allowed under section 2013...

  8. 26 CFR 20.2013-1 - Credit for tax on prior transfers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for tax on prior transfers. 20.2013-1 Section 20.2013-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE....2013-1 Credit for tax on prior transfers. (a) In general. A credit is allowed under section 2013...

  9. 26 CFR 31.3121(q)-1 - Tips included for employee taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Tips included for employee taxes. 31.3121(q)-1 Section 31.3121(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(q)-1 Tips included for employee taxes. (a) In general. Except as otherwise provided in...

  10. 26 CFR 31.3121(q)-1 - Tips included for employee taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Tips included for employee taxes. 31.3121(q)-1 Section 31.3121(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(q)-1 Tips included for employee taxes. (a) In general. Except as otherwise provided in...

  11. 26 CFR 31.3121(q)-1 - Tips included for employee taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Tips included for employee taxes. 31.3121(q)-1 Section 31.3121(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(q)-1 Tips included for employee taxes. (a) In general. Except as otherwise provided in...

  12. 26 CFR 31.3121(q)-1 - Tips included for employee taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Tips included for employee taxes. 31.3121(q)-1 Section 31.3121(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(q)-1 Tips included for employee taxes. (a) In general. Except as otherwise provided in...

  13. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. Federal Tax Incentives for Energy Storage Systems

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

    Anderson, Katherine H; Elgqvist, Emma M; Settle, Donald E

    Investments in renewable energy are more attractive due to the contribution of two key federal tax incentives. The investment tax credit (ITC) and the Modified Accelerated Cost Recovery System (MACRS) depreciation deduction may apply to energy storage systems such as batteries depending on who owns the battery and how the battery is used. The guidelines in this fact sheet apply to energy storage systems installed at the same time as the renewable energy system.

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

    PubMed

    Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

    2012-01-01

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

  17. 26 CFR 1.23-6 - Procedure and criteria for additions to the approved list of energy-conserving components or...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Changes in Rates... provided with respect to each climate zone. The applicant may use the Department of Energy's climatic zones...

  18. 26 CFR 1.23-6 - Procedure and criteria for additions to the approved list of energy-conserving components or...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Changes in Rates... provided with respect to each climate zone. The applicant may use the Department of Energy's climatic zones...

  19. 77 FR 41048 - Health Insurance Premium Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

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

  20. 26 CFR 53.4944-2 - Additional taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 26 CFR 53.4944-2 - Additional taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... inquiries and examinations. 301.7611-1 Section 301.7611-1 Internal Revenue INTERNAL REVENUE SERVICE... 4958 19 Church Tax Inquiry Q-1: When may the Internal Revenue Service begin an inquiry of a church's tax liability? A-1: Under section 7611 of the Internal Revenue Code, the Internal Revenue Service may...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. The growth of government annual budget through taxes collection

    NASA Astrophysics Data System (ADS)

    Maiga, Sekou; Xu, Feng Ju

    2017-09-01

    In this case study we examine the relationship between the collection of taxes and the growth of government annual revenues (case of republic of Mali). Taxation is the most important source of revenue for modern governments, typically accounting for ninety percent or more of their income, Taxes revenues has contributed a big chunk of funds to the Malian Treasury, about 40%, with our focus being on the years (2012-2017). The primary economic goals of developing countries are to increase the rate of economic growth and hence per capita income, which leads to a higher standard of living. Government needs money to be able to execute its social obligations to the public and these social obligations include but not limited to the provision of infrastructure and social services. Progressive tax rate can be employed to achieve equitable distribution of resources. After economic modeling and estimation, we realized that there is a positive correlation between taxes collection changes and the government annual revenue.

  5. 75 FR 71188 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-22

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

  6. 76 FR 64428 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-18

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

  7. 77 FR 70879 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-27

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998, the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

  8. 77 FR 31441 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-25

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... for discussion of electronic tax administration issues in support of the overriding goal that...

  9. 76 FR 12793 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-08

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... open meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

  10. 75 FR 30109 - Open Meeting for the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-28

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting for the Electronic Tax... Open Meeting. SUMMARY: In 1998 the Internal Revenue Service established the Electronic Tax... organized public forum for discussion of electronic tax administration issues in support of the overriding...

  11. 49 CFR 1152.36 - Submission of revenue and cost data.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...-freight cars j. Revenue taxes k. Property taxes 6. Off-branch costs a. Off-branch costs (other than return.... Holding gain (loss) XXXX 16. Total return on value (line 14 minus 15) 3 XXXX 17. Avoidable loss from...

  12. 49 CFR 1152.36 - Submission of revenue and cost data.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...-freight cars j. Revenue taxes k. Property taxes 6. Off-branch costs a. Off-branch costs (other than return.... Holding gain (loss) XXXX 16. Total return on value (line 14 minus 15) 3 XXXX 17. Avoidable loss from...

  13. 49 CFR 1152.36 - Submission of revenue and cost data.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-freight cars j. Revenue taxes k. Property taxes 6. Off-branch costs a. Off-branch costs (other than return.... Holding gain (loss) XXXX 16. Total return on value (line 14 minus 15) 3 XXXX 17. Avoidable loss from...

  14. 49 CFR 1152.36 - Submission of revenue and cost data.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...-freight cars j. Revenue taxes k. Property taxes 6. Off-branch costs a. Off-branch costs (other than return.... Holding gain (loss) XXXX 16. Total return on value (line 14 minus 15) 3 XXXX 17. Avoidable loss from...

  15. 49 CFR 1152.36 - Submission of revenue and cost data.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...-freight cars j. Revenue taxes k. Property taxes 6. Off-branch costs a. Off-branch costs (other than return.... Holding gain (loss) XXXX 16. Total return on value (line 14 minus 15) 3 XXXX 17. Avoidable loss from...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  4. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  5. 26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-22

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9518] RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media... who prepare and file individual income tax returns using magnetic media pursuant to section 6011(e)(3...

  7. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Waiver of exemption from taxes. 31.3121(k)-1 Section 31.3121(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(k)-1 Waiver of exemption from taxes. (a) Who may file a waiver certificate—(1) In general. If...

  8. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Waiver of exemption from taxes. 31.3121(k)-1 Section 31.3121(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(k)-1 Waiver of exemption from taxes. (a) Who may file a waiver certificate—(1) In general. If...

  9. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Waiver of exemption from taxes. 31.3121(k)-1 Section 31.3121(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(k)-1 Waiver of exemption from taxes. (a) Who may file a waiver certificate—(1) In general. If...

  10. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Waiver of exemption from taxes. 31.3121(k)-1 Section 31.3121(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(k)-1 Waiver of exemption from taxes. (a) Who may file a waiver certificate—(1) In general. If...

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

    PubMed

    McKinley, Andrew

    2005-12-31

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

  12. Fungibility of Lottery Revenues and Support of Public Education.

    ERIC Educational Resources Information Center

    Erekson, O. Homer; DeShano, Kimberly M.; Platt, Glen; Ziegert, Andrea L.

    2002-01-01

    Examines the fungibility of lottery revenues for the support of public education using data from all 50 states. Finds that increases in lottery revenues are fungible, thus negatively impacting support for public education in all states regardless of wealth, population, debt, or tax burden. (Contains 15 references.) (PKP)

  13. Analysis of cigarette demand in Argentina: the impact of price changes on consumption and government revenues.

    PubMed

    Rodríguez-Iglesias, Germán; Schoj, Verónica; Chaloupka, Frank; Champagne, Beatriz; González-Rozada, Martín

    2017-01-01

    To estimate cigarette demand and to simulate a tax policy targeted to reduce tobacco consumption. Demand was estimated using a vector error correction model. Simulation exercises present the impact of a tax increase on consumption and revenues. Changes in real income and the real price of cigarettes affect the demand for cigarettes in Argentina. The long term price elasticity is 0.279 (a 10% increase in real prices reduces cigarette consumption by 2.79% per quarter) and the long term income elasticity is 0.411 (a 10% increase in real income raises consumption by 4.11% per quarter). Even in a conservative scenario, simulations show that increasing the price of cigarettes by 100% using excise taxes would maximize revenues and reduce cigarette consumption. There is sufficient room to increase taxes, reducing cigarette consumption, while still increasing tax revenues.

  14. Impact of targeted beverage taxes on higher- and lower-income households.

    PubMed

    Finkelstein, Eric A; Zhen, Chen; Nonnemaker, James; Todd, Jessica E

    2010-12-13

    Sugar-sweetened beverage (SSB) taxes are increasingly being considered as a strategy for addressing the obesity epidemic. We sought to investigate the differential impact of targeted beverage taxes on higher- and lower-income households. This analysis relied on data from the 2006 Nielsen Homescan panel, which included a national sample of households that scan and transmit their store-bought food and beverage purchases weekly for a 12-month period. We assessed associations among beverage prices, energy intake, and weight using multivariate regression models. A 20% and 40% tax on carbonated SSBs only would reduce beverage purchases by a mean (SE) of 4.2 (1.6) and 7.8 (2.8) kcal/d per person, respectively. Extending the tax to all SSBs generates mean (SE) reductions of 7.0 (1.9) and 12.4 (3.4) kcal/d per person, respectively. Estimated mean (SE) weight losses resulting from a 20% and 40% tax on all SSBs are 0.32 (0.09) and 0.59 (0.16) kg/y per person, respectively. The 40% tax on SSBs, which costs a mean (SE) of $28.48 ($0.87) per household per year, would generate $2.5 billion ($77.5 million) in tax revenue, with the largest share coming from high-income households. Large taxes on SSBs have the potential to positively influence weight outcomes, especially for middle-income households. These taxes would also generate substantial revenue that could be used to fund obesity prevention programs or for other causes.

  15. 26 CFR 1.1561-1 - General rules regarding certain tax benefits available to the component members of a controlled...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... or evasion of income taxes. (d) Effective/applicability date. This section applies to any tax year... 26 Internal Revenue 13 2011-04-01 2011-04-01 false General rules regarding certain tax benefits... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  16. 76 FR 16855 - Proposed Collection; Comment Request for Revenue Procedure 2001-21

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-25

    ... treat certain exchanges of debt instruments as realization events for Federal income tax purposes even... concerning Revenue Procedure 2001-21, Debt Roll-Ups. DATES: Written comments should be received on or before...: Title: Debt Roll-Ups. OMB Number: 1545-1647. Revenue Procedure Number: Revenue Procedure 2001-21...

  17. 26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue... alternative minimum tax foreign tax credit. (a) Application of section 904(b)(2)(B) adjustments. Section 904(b)(2)(B) shall apply for purposes of determining the alternative minimum tax foreign tax credit under...

  18. 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…

  19. Financing Training in Developing Countries: The Role of Payroll Taxes.

    ERIC Educational Resources Information Center

    Whalley, John; Ziderman, Adrian

    1990-01-01

    Although in most developing countries, major vocational training programs are financed from general government revenues, earmarked payroll taxes are becoming increasingly popular. This paper summarizes international experience with these payroll taxes, distinguishing between the more traditional revenue-raising schemes of the Latin American model…

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 26 CFR 54.4979-0 - Excise tax on certain excess contributions and excess aggregate contributions; table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Excise tax on certain excess contributions and excess aggregate contributions; table of contents. 54.4979-0 Section 54.4979-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.4979-0 Excise tax on...

  6. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

  7. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

  8. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

  9. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

  10. 26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

  11. 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...

  12. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....3402(n)-1 Section 31.3402(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income tax... certificate under section 3402(n) and the regulations thereunder has been furnished to the employer. (c) Rules...

  13. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....3402(n)-1 Section 31.3402(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income tax... certificate under section 3402(n) and the regulations thereunder has been furnished to the employer. (c) Rules...

  14. Report to the Congress on nonhighway recreational fuel taxes

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

    Yuskavage, R.; Rider, M.

    1994-06-01

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

  15. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax on political expenditures. 53.4955-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4955-1 Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive...

  16. 76 FR 709 - Electronic Funds Transfer of Depository Taxes; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-06

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 40 and 301 [TD 9507] RIN 1545-BJ13 Electronic Funds Transfer of Depository Taxes; Correction AGENCY: Internal Revenue Service (IRS...) providing guidance relating to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). The temporary...

  17. 75 FR 52485 - Electronic Funds Transfer of Depository Taxes; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-26

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1, 31, 40, and 301 [REG-153340-09] RIN 1545-BJ13 Electronic Funds Transfer of Depository Taxes; Correction AGENCY: Internal Revenue... to Federal tax deposits (FTDs) by Electronic Funds Transfer (EFT). FOR FURTHER INFORMATION CONTACT...

  18. 26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... earned income. 1.1348-2 Section 1.1348-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Limitations § 1.1348-2 Computation of the fifty-percent maximum tax on earned income. (a) Computation of tax for taxable years...

  19. 26 CFR 53.4965-3 - Prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Prohibited tax shelter transactions. 53.4965-3...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-3 Prohibited tax shelter transactions. (a) In general. Under section 4965(e), the term prohibited tax shelter...

  20. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

  1. 47 CFR 36.378 - Category 2-Customer services (revenue accounting).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... expenses in Account 6620 directly assignable or allocable to the billing of customers and the accounting...

  2. 26 CFR 50.5 - Liability for the tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Liability for the tax. 50.5 Section 50.5... TAXES (CONTINUED) REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING § 50.5 Liability for the tax. Liability for tax attaches to any person engaged at any time during the...

  3. 26 CFR 50.5 - Liability for the tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Liability for the tax. 50.5 Section 50.5... TAXES (CONTINUED) REGULATIONS RELATING TO THE TAX IMPOSED WITH RESPECT TO CERTAIN HYDRAULIC MINING § 50.5 Liability for the tax. Liability for tax attaches to any person engaged at any time during the...

  4. 26 CFR 156.7701-1 - 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. 156.7701-1 Section 156... EXCISE TAXES (CONTINUED) EXCISE TAX ON GREENMAIL Procedure and Administration § 156.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter...

  5. 26 CFR 56.7701-1 - 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. 56.7701-1 Section 56.7701... EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter. (b) Effective...

  6. 78 FR 71468 - Rules Relating to Additional Medicare Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-29

    ... Rules Relating to Additional Medicare Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Insurance Tax on income above threshold amounts (``Additional Medicare Tax''), as added by the Affordable... to the implementation of Additional Medicare Tax, including the requirement to withhold Additional...

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

    PubMed Central

    Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

    2012-01-01

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

  8. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be...

  9. 26 CFR 1.6011-7 - 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. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be...

  10. 26 CFR 1.6011-7 - 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. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be...

  11. 75 FR 15610 - Employment Taxes and Collection of Income Tax at Source

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-30

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2010, on page 262, in Sec. 31.3402(o)-3, replace the fifth sentence in paragraph (c...

  12. 78 FR 19100 - Employment Taxes and Collection of Income Tax at Source

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-29

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2012, on page 301, in Sec. 31.3406(b)(3)-2, in paragraph (b)(5), the language ``Sec...

  13. 26 CFR 1.383-2 - Limitations on certain capital losses and excess credits in computing alternative minimum tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Limitations on certain capital losses and excess credits in computing alternative minimum tax. [Reserved] 1.383-2 Section 1.383-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency...

  14. 26 CFR 53.7701-1 - 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. 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...

  15. 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...

  16. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for taxes. 20.2053-6 Section 20.2053... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction for taxes. (a) In general—(1) Taxes are deductible in computing a decedent's gross estate— (i) Only as...

  17. 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...

  18. 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...

  19. 77 FR 35475 - Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-13

    ... contributions, consideration does not include de minimis goods or services. It also provides guidance on how..., maintenance, and purchase of services to provide information. Approved: June 6, 2012. Allan Hopkins, Tax... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for...

  20. 26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Additional foreign tax credit in year of... Foreign Corporations § 1.960-4 Additional foreign tax credit in year of receipt of previously taxed... inclusion either chose to claim a foreign tax credit as provided in section 901 or did not pay or accrue any...

  1. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail

    1987-01-01

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

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

    PubMed Central

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

    2002-01-01

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

  3. 26 CFR 36.3121(l)(10)-4 - Payment of amounts equivalent to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payment of amounts equivalent to tax. 36.3121(l)(10)-4 Section 36.3121(l)(10)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... SUBSIDIARIES § 36.3121(l)(10)-4 Payment of amounts equivalent to tax. A domestic corporation which has entered...

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

    PubMed

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

    2006-12-01

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

  5. 26 CFR 301.7477-1 - Declaratory judgments relating to the value of certain gifts for gift tax purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... certain gifts for gift tax purposes. 301.7477-1 Section 301.7477-1 Internal Revenue INTERNAL REVENUE... value of certain gifts for gift tax purposes. (a) In general. If the adjustment(s) proposed by the Internal Revenue Service (IRS) will not result in any deficiency in or refund of the donor's gift tax...

  6. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

  7. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

  8. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

  9. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

  10. 26 CFR 1.11-1 - Tax on corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax...

  11. 26 CFR 1.11-1 - Tax on corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax...

  12. 26 CFR 1.11-1 - Tax on corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax...

  13. 26 CFR 1.11-1 - Tax on corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax...

  14. 26 CFR 1.11-1 - Tax on corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Tax on corporations. 1.11-1 Section 1.11-1... Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax imposed under section 11 except (1) corporations specifically excepted under such section from such tax...

  15. 26 CFR 302.1-5 - Payment of taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. Policy lessons from health taxes: a systematic review of empirical studies.

    PubMed

    Wright, Alexandra; Smith, Katherine E; Hellowell, Mark

    2017-06-19

    Taxes on alcohol and tobacco have long been an important means of raising revenues for public spending in many countries but there is increasing interest in using taxes on these, and other unhealthy products, to achieve public health goals. We present a systematic review of the research on health taxes, and aim to generate insights into how such taxes can: (i) reduce consumption of targeted products and related harms; (ii) generate revenues for health objectives and distribute the tax burden across income groups in an efficient and equitable manner; and (iii) be made politically sustainable. Six scientific and four grey-literature databases were searched for empirical studies of 'health taxes' - defined as those intended to increase the costs of manufacturing, distributing, retailing and/or consuming health-damaging products. Since reviews already exist of the evidence relating to traditional alcohol and tobacco excise taxes, we focus on other taxes such as taxes on retailers and manufacturers of unhealthy products, and consumer taxes targeting unhealthy foods, such as sugar-sweetened beverages. Ninety-one peer-reviewed and 11 grey-literature studies met our inclusion criteria. The review highlights a recent, rapid rise in research in this area, most of which focuses on high-income countries and on taxes on food products or nutrients. Findings demonstrate that high tax rates on sugar-sweetened beverages are likely to have a positive impact on health behaviours and outcomes, and, while taxes on products reduce demand, they add to fiscal revenues. Common concerns about health taxes are also discussed. If the primary policy goal of a health tax is to reduce consumption of unhealthy products, then evidence supports the implementation of taxes that increase the price of products by 20% or more. However, where taxes are effective in changing health behaviours, the predictability of the revenue stream is reduced. Hence, policy actors need to be clear about the primary

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 53.4941(b)-1 - Imposition of additional taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Imposition of additional taxes. 53.4941(b)-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(b)-1 Imposition of additional taxes. (a) Tax on self-dealer. Section 4941(b)(1) of the Code imposes an excise tax...

  19. 77 FR 8184 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ... Foreign Tax Credit Splitting Events AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of... these proposed regulations. The regulations affect taxpayers claiming foreign tax credits. Special... of the Federal Register.] Sec. 1.909-6 Pre-2011 foreign tax credit splitting events. [The text of...

  20. 26 CFR 53.4958-1 - Taxes on excess benefit transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on excess benefit transactions. 53.4958-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-1 Taxes on excess benefit transactions. (a) In general. Section 4958 imposes excise taxes on each excess...

  1. General Revenue Financing of Medicare: Who Will Bear the Burden?

    PubMed Central

    Johnson, Janet L.; Long, Stephen H.

    1982-01-01

    Two recent national advisory committees on Social Security recommended major shifts in Medicare financing to preserve the financial viability of the Social Security trust funds. This paper estimates the income redistribution consequences of the two proposals, in contrast to current law, using a micro-simulation model of taxes and premiums. These estimates show that while the current Medicare financing package is mildly progressive, the new proposals would substantially increase income redistribution under the program. Two insights provided by separate estimates, for families headed by the elderly (persons age 65 or over) versus those headed by the non-elderly, are: 1) the surprisingly large Medicare tax burdens on families headed by the elderly under the current financing package of payroll taxes, general revenues, and enrollee premiums; and 2) the substantial increases in these burdens under proposed shifts toward increased general revenue financing. PMID:10309601

  2. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 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 Excise Tax on Regulated Investment Companies...

  3. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 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 Excise Tax on Regulated Investment Companies...

  4. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 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 Excise Tax on Regulated Investment Companies...

  5. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 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 Excise Tax on Regulated Investment Companies...

  6. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 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 Excise Tax on Regulated Investment Companies...

  7. Tax policy as social policy: cafeteria plans, 1978-1985.

    PubMed

    Fox, D M; Schaffer, D C

    1987-01-01

    Since the passage of Section 125 of the Internal Revenue Code in 1978, cafeteria plans have offered employees a choice of tax-free fringe benefits. Although these plans have been popular with employers and employees, Treasury Department officials and many tax lawyers soon came to regard Section 125 as a mistake. The Treasury has tried to reclaim through regulation the revenue and the fundamental principles of tax law it had asked Congress to give away in 1978. This paper is a history of Section 125 that emphasizes its relationship to health policy. On the basis of interviews and printed primary sources, the paper argues that Treasury officials made a less than rigorous assessment of the impact of cafeteria plans because they were preoccupied with a larger agenda of making tax-free benefits more equitable. Moreover, they saw no reason to collaborate with the health policy community to plan this agenda; they saw themselves as implementing a social policy already in the Internal Revenue Code.

  8. 76 FR 67256 - Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-31

    ... public, the tax professional community, small and large businesses, international, wage and investment... Revenue Service officials and representatives of the public to discuss relevant tax administration issues. As an advisory body designed to focus on broad policy matters, the IRSAC reviews existing tax policy...

  9. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

  10. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

  11. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

  12. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

  13. 26 CFR 1.996-7 - Carryover of DISC tax attributes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-7 Carryover of DISC tax... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Carryover of DISC tax attributes. 1.996-7... in nontaxable transactions shall be subject to rules generally applicable to other corporate tax...

  14. 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...

  15. 26 CFR 1.1561-1 - General rules regarding certain tax benefits available to the component members of a controlled...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accordance with the special rule of section 441(f)(2)(A). See § 1.441-2. (c) Tax avoidance. The provisions of... 26 Internal Revenue 13 2010-04-01 2010-04-01 false General rules regarding certain tax benefits... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  16. US Supreme Court set to hear oral arguments in Montana coal tax case

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

    Not Available

    1981-04-01

    Montana defends it 30% coal severance tax as proper compensation for exporting an exhaustible resource, but 11 utilities and four coal companies are suing on constitutional grounds. The suit charges that the tax does not balance costs and benefits and that it represents an effort to export tax burdens. Montana contends that the tax passed in 1975 recognizes the state's long-term needs by requiring that 50% of the revenue be placed in a permanent trust fund for future social and environmental adjustments and questions whether the courts can put a monetary value on these impacts. The plaintiffs see the trustmore » fund as an admission that the tax is excessive and the state's failure to comply with national energy policy. (DCK)« less

  17. A typology of beverage taxation: Multiple approaches for obesity prevention and obesity prevention-related revenue generation

    PubMed Central

    Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

    2013-01-01

    Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no ‘one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies. PMID:23698157

  18. A typology of beverage taxation: multiple approaches for obesity prevention and obesity prevention-related revenue generation.

    PubMed

    Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

    2013-08-01

    Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.

  19. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

  20. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

  1. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

  2. 26 CFR 48.4161(a)-5 - Tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales. 48.4161(a)-5 Section 48.4161(a... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(a)-5 Tax-free sales. For provisions relating to the tax-free sales of articles referred to in section 4161(a) see: (a) Section 4221...

  3. 26 CFR 48.4161(b)-4 - Tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales. 48.4161(b)-4 Section 48.4161(b... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(b)-4 Tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4161(b) see: (a) Section 4221...

  4. 26 CFR 301.6653-1 - Failure to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... an underpayment— (i) The addition to the tax under section 6651, relating to failure to file a tax...

  5. 26 CFR 301.6653-1 - Failure to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... an underpayment— (i) The addition to the tax under section 6651, relating to failure to file a tax...

  6. 26 CFR 301.6653-1 - Failure to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... an underpayment— (i) The addition to the tax under section 6651, relating to failure to file a tax...

  7. 26 CFR 301.6653-1 - Failure to pay tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... an underpayment— (i) The addition to the tax under section 6651, relating to failure to file a tax...

  8. 26 CFR 1.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporations. 1.6016-1 Section 1.6016-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... of estimated income tax by corporations. (a) Requirement. For taxable years ending on or after December 31, 1955, a declaration of estimated tax shall be made by every corporation (including...

  9. 26 CFR 301.6501(n)-1 - Special rules for chapter 42 and similar taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Special rules for chapter 42 and similar taxes. 301.6501(n)-1 Section 301.6501(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-1 Special rules for chapter 42 and similar taxes. (a) Return filed by...

  10. 26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Bonds where time to pay tax has been extended. 157.6165-1 Section 157.6165-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Procedure and Administration § 157.6165-1 Bonds where time to pay tax has been extended. If an extension of...

  11. 26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Bonds where time to pay tax has been extended. 157.6165-1 Section 157.6165-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Procedure and Administration § 157.6165-1 Bonds where time to pay tax has been extended. If an extension of...

  12. 26 CFR 301.6501(n)-1 - Special rules for chapter 42 and similar taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Special rules for chapter 42 and similar taxes. 301.6501(n)-1 Section 301.6501(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Assessment and Collection § 301.6501(n)-1 Special rules for chapter 42 and similar taxes. (a) Return filed by...

  13. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

  14. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

  15. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

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

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

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

    1993-05-01

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

  17. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are divided into two...

  18. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits against tax. (a) When...

  19. 26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding of tax on foreign corporations. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign...

  20. 76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-101826-11] RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY: Internal Revenue Service (IRS... Tuesday, June 7, 2011 (76 FR 32882) modifying the new markets tax credit program to facilitate and...

  1. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... death tax convention. 20.2014-4 Section 20.2014-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... 16, 1954 Credits Against Tax § 20.2014-4 Application of credit in cases involving a death tax... section 2014, whichever is the more beneficial to the estate. For cases where credit may be taken under...

  2. Small taxes on soft drinks and snack foods to promote health.

    PubMed

    Jacobson, M F; Brownell, K D

    2000-06-01

    Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs.

  3. Small taxes on soft drinks and snack foods to promote health.

    PubMed Central

    Jacobson, M F; Brownell, K D

    2000-01-01

    Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs. PMID:10846500

  4. 26 CFR 48.6416(b)(3)-1 - Tax-paid articles used for further manufacture and causing overpayments of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-paid articles used for further manufacture... Manufacturers Taxes § 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of... manufacturer who uses the article in further manufacture of a second article or who sells the article with, or...

  5. 47 CFR 1.1951 - Offset against tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Offset against tax refunds. 1.1951 Section 1... Claims Owed the United States Cooperation with the Internal Revenue Service § 1.1951 Offset against tax refunds. The Commission will take action to effect administrative offset against tax refunds due to...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... various classes of taxes are intended only to indicate their general character. Specific information... over income, social security, or railroad retirement tax due on wages of employees, the employer may be... Form SS-4 from the district director of internal revenue or from a district office of the Social...

  12. 26 CFR 46.4701-1 - Tax on issuer of registration-required obligation not in registered form.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... obligation not in registered form. 46.4701-1 Section 46.4701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM Excise Tax on Obligations Not in Registered Form § 46.4701...

  13. Administering Minnesota's tax-forfeited land: some trends in revenues and expenses.

    Treesearch

    David C. Lothner; Edwin Kallio; David T. Davis

    1978-01-01

    Revenues received from managing Minnesota county land increased at a slower rate than the expenses incurred in their management over the 1960-74 period. However, due to a substantial land sale program, the revenues received exceeded the expenses incurred throughout the period.

  14. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

  15. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

  16. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

  17. 26 CFR 301.6011(g)-1 - Disclosure by taxable party to the tax-exempt entity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... entity. 301.6011(g)-1 Section 301.6011(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Returns and Records § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity. (a) Requirement... prohibited tax shelter transaction. For purposes of section 6011(g), a tax-exempt entity is a party to a...

  18. 26 CFR 301.7510-1 - Exemption from tax of domestic goods purchased for the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Exemption from tax of domestic goods purchased for the United States. 301.7510-1 Section 301.7510-1 Internal Revenue INTERNAL REVENUE SERVICE... Proceedings Civil Actions by the United States § 301.7510-1 Exemption from tax of domestic goods purchased for...

  19. 26 CFR 25.6324-1 - Special lien for gift tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for gift tax. 25.6324-1 Section 25... GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Procedure and Administration § 25.6324-1 Special lien for gift tax. For regulations concerning the special lien for the gift tax, see § 301.6324-1...

  20. 78 FR 25359 - Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-30

    ..., Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form... number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and...

  1. 26 CFR 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... settlement factoring transactions. 157.5891-1 Section 157.5891-1 Internal Revenue INTERNAL REVENUE SERVICE... SETTLEMENT FACTORING TRANSACTIONS Tax on Structured Settlement Factoring Transactions § 157.5891-1 Imposition of excise tax on structured settlement factoring transactions. (a) In general. Section 5891 imposes...

  2. 26 CFR 48.4063-3 - Other tax-free sales.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Other tax-free sales. 48.4063-3 Section 48.4063... Taxable Fuel Automotive and Related Items § 48.4063-3 Other tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4061, see: (a) Section 4221, relating to certain tax-free...

  3. 26 CFR 48.4063-3 - Other tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Other tax-free sales. 48.4063-3 Section 48.4063... Taxable Fuel Automotive and Related Items § 48.4063-3 Other tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4061, see: (a) Section 4221, relating to certain tax-free...

  4. 26 CFR 48.4063-3 - Other tax-free sales.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Other tax-free sales. 48.4063-3 Section 48.4063... Taxable Fuel Automotive and Related Items § 48.4063-3 Other tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4061, see: (a) Section 4221, relating to certain tax-free...

  5. 26 CFR 301.6316-6 - Declarations of estimated tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Declarations of estimated tax. 301.6316-6... Declarations of estimated tax. (a) Filing of declaration. A declaration of estimated tax in respect of amounts on which the tax is to be paid in foreign currency under the provisions of § 301.6316-1 shall be...

  6. 76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-114206-11] RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY: Internal Revenue Service... how the new markets tax credit program may be amended to encourage non-real estate investments. FOR...

  7. 78 FR 6272 - Rules Relating to Additional Medicare Tax; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-30

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

  8. Fiscal Restraints and the Burden of Local and State Taxes.

    ERIC Educational Resources Information Center

    De Tray, Dennis; And Others

    Researchers gathered data on all state, city, and property taxes in ten cities in three states to find whether tax limitation measures have changed the distribution of tax burdens among income classes. The ten cities--representing a range of tax rates, economic bases, income levels, demographic characteristics, and revenue systems--comprised…

  9. 26 CFR 1.1381-2 - Tax on certain farmers' cooperatives.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Tax on certain farmers' cooperatives. 1.1381-2... TAX (CONTINUED) INCOME TAXES Cooperatives and Their Patrons § 1.1381-2 Tax on certain farmers' cooperatives. (a) In general. (1) For taxable years beginning after December 31, 1962, farmers', fruit growers...

  10. 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...

  11. 76 FR 54409 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-01

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [Docket No. REG-126519-11] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction Correction Proposed Rule document 2011-22067 was inadvertently published in the Rules section of the issue of...

  12. How effective has tobacco tax increase been in the Gambia? A case study of tobacco control

    PubMed Central

    Nargis, Nigar; Manneh, Yahya; Krubally, Bakary; Jobe, Baboucarr; Ouma, Ahmed E Ogwell; Tcha-Kondor, Noureiny; Blecher, Evan H

    2016-01-01

    Objectives The objective of the present study was to evaluate how effective tobacco tax increase has been in increasing price of tobacco products and reducing tobacco consumption in the Gambia. In addition, it tests the hypothesis that tobacco tax revenue grows while tobacco consumption decreases as a result of tax and price increase. Setting The study is designed at the macroeconomic level to examine the import of tobacco products and revenue collected from tobacco taxation in a low-income setting. Participants The participants of this study are the government officials employed in the Ministry of Finance and Economic Affairs (MoFEA), the Gambia and the Gambia Revenue Authority, who are in charge of planning and implementing the tobacco tax policy in the Gambia. Interventions The study includes 2 consecutive interventions in tobacco tax policy in the Gambia. The first intervention was moving the tax base for the uniform specific excise tax on cigarettes from weight to pack of cigarettes in 2013. The second intervention involved increasing the excise and the environmental tax on tobacco products in 2014. Primary and secondary outcome measures The primary outcome measures were the cost, insurance and freight value and the price of tobacco products. The secondary outcome measures included the import of tobacco products and tobacco tax revenue. Results In 2013–2014, the Gambia MoFEA raised the specific excise rate, which increased price, reduced consumption and generated significantly more government revenue from tobacco products. This is a clear evidence of the win-win outcome of raising tobacco tax. In addition, the Gambia has set the example of harmonising tax rates between tobacco products that reduces the substitution between tobacco products. Conclusions The Gambia presents the best practice in tobacco taxation. There is need for documenting more country-specific evidence on the win-win outcome of raising tobacco tax. PMID:27566626

  13. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

  14. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

  15. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

  16. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

  17. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... shows no tax as due, an election may be made, contingent upon the values as finally determined meeting... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Extension of time for payment of estate tax... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES...

  18. Simulating Revenue and Expenditure Limit Projections for a Community College in Arizona.

    ERIC Educational Resources Information Center

    Gose, Frank J.

    In 1980, the Constitution of the State of Arizona was amended to establish expenditure limits for a number of political entities, including community colleges. Limits were also established on revenue derived from local tax levies. Concern that limitations on revenue and expenditures could place real constraints on community college operations…

  19. 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...

  20. 26 CFR 1.6655-1 - Addition to the tax in the case of a corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 6655 imposes an addition to the tax under chapter 1 of the Internal Revenue Code in the case of any... as a full month. (g) Definitions. (1) The term tax as used in this section and §§ 1.6655-2 through 1... subchapter L of chapter 1 of the Internal Revenue Code, whichever is applicable; (B) The tax imposed by...

  1. Support for School Construction: Blending Sales Tax with Property Tax.

    ERIC Educational Resources Information Center

    Haney, David W.; Schmidt, Mark

    2002-01-01

    Describes how opinion by North Dakota's attorney general allows school district and city of Jamestown to collaborate in the issuance of bonds for school construction and renovation projects, three-quarters of the revenue for which is raised by a voter-approved city sales tax. (PKP)

  2. 77 FR 20489 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-04

    ... returns, (3) tax software developers, (4) large and small business, (5) employers and payroll service... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION...

  3. 78 FR 10693 - Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-14

    ... returns, (3) tax software developers, (4) large and small business, (5) employers and payroll service... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Season for Membership to the Electronic Tax Administration Advisory Committee (ETAAC) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION...

  4. The effect of taxation on tobacco consumption and public revenues in Lebanon.

    PubMed

    Salti, Nisreen; Chaaban, Jad; Nakkash, Rima; Alaouie, Hala

    2015-01-01

    Tobacco consumption rates in Lebanon are among the highest worldwide. The country ratified the Framework Convention on Tobacco Control in 2005. A law was passed in 2011 which regulates smoking in closed public spaces, bans advertising, and stipulates larger warnings. Despite international evidence confirming that increasing taxation on tobacco products lowers tobacco consumption, no such policy has yet been adopted: a cigarette pack costs on average US$1.50. To date no studies in Lebanon have addressed the welfare and public finance effects of increasing taxes on tobacco products. Using the 2005 national survey of household living conditions, we estimate an almost ideal demand system to generate price elasticities of demand for tobacco. Using estimated elasticities and a conservative scenario for expected smuggling, we simulate the consumption and tax revenue effects of a change in the price of tobacco under various tax schemes. Increasing taxes on all tobacco products so as to double the price of imported cigarettes would lower their consumption by 7% and consumption of domestically produced cigarettes by over 90%. Young adults (ages 15-30) are more sensitive: consumption would drop by 9% for imported cigarettes and by 100% for domestic cigarettes. Government revenues would increase by approximately 52%. The estimated elasticities indicate that an increase in taxes on all tobacco products would lead to a reduction in consumption and an increase in government revenue. Evidence from Lebanon on the effectiveness of increased taxation may help initiate national debate on the need to raise taxes. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  5. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Additional credit against tax. 31.3302(b)-1... credit against tax. (a) In general. In addition to the credit against the tax allowable for contributions... credit allowable against the tax for such year shall be the aggregate of the additional credits allowable...

  6. 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...

  7. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Limitation on credit if a deduction for State death taxes is allowed under section 2053(d). 20.2011-2 Section 20.2011-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...

  8. 26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Withholding of tax on foreign corporations. 1... Foreign Corporations and Tax-Free Covenant Bonds § 1.1442-1 Withholding of tax on foreign corporations... corporations, foreign governments, international organizations, foreign tax-exempt corporations, or foreign...

  9. The Economic Effects of Comprehensive Tax Reform

    DTIC Science & Technology

    1997-07-01

    and household level in a coordi- investment takes place but also the mix of investment nated manner. A separate corporate income tax ap- in different...have studied the effects of assets. As another example, allowances for deprecia- the corporate income tax have concluded that it carries tion do not...types equal to over one-half of the tax revenues collected of investments more quickly than others. The result of from the corporate income tax .4 current

  10. Measuring changes in the illicit cigarette market using government revenue data: the example of South Africa

    PubMed Central

    van Walbeek, Corné

    2014-01-01

    Background The tobacco industry claims that illicit trade in cigarettes has increased sharply since the 1990s and that government has lost substantial tax revenue. Objectives (1) To determine whether cigarette excise tax revenue has been below budget in recent years, compared with previous decades. (2) To determine trends in the size of the illicit market since 1995. Methods For (1), mean percentage errors and root mean square percentage errors were calculated for budget revenue deviation for three products (cigarettes, beer and spirits), for various subperiods. For (2), predicted changes in total consumption, using actual cigarette price and GDP changes and previously published price and income elasticity estimates, were calculated and compared with changes in tax-paid consumption. Results Cigarette excise revenues were 0.7% below budget for 2000–2012 on average, compared with 3.0% below budget for beer and 4.7% below budget for spirits. There is no evidence that illicit trade in cigarettes in South Africa increased between 2002 and 2009. There is a substantial increase in illicit trade in 2010, probably peaking in 2011. In 2012 tax-paid consumption of cigarettes increased 2.6%, implying that the illicit market share decreased an estimated 0.6 percentage points. Conclusions Other than in 2010, there is no evidence that illicit trade is significantly undermining government revenue. Claims that illicit trade has consistently increased over the past 15 years, and has continued its sharp increase since 2010, are not supported. PMID:24431121

  11. A simulation model to predict the fiscal and public health impact of a change in cigarette excise taxes.

    PubMed

    van Walbeek, Corné

    2010-02-01

    (1) To present a model that predicts changes in cigarette consumption and excise revenue in response to excise tax changes, and (2) to demonstrate that, if the industry has market power, increases in specific taxes have better tobacco control consequences than increases in ad valorem taxes. All model parameters are user-determined. The model calculates likely changes in cigarette consumption, smoking prevalence and excise tax revenues due to an excise tax change. The model is applicable to countries that levy excise tax as specific or ad valorem taxes. For a representative low-income or middle-income country a 20% excise tax increase decreases cigarette consumption and industry revenue by 5% and increases excise tax revenues by 14%, if there is no change in the net-of-tax price. If the excise tax is levied as a specific tax, the industry has an incentive to raise the net-of-tax price, enhancing the consumption-reducing impact of the tax increase. If the excise tax is levied as an ad valorem tax, the industry has no such incentive. The industry has an incentive to reduce the net-of-tax price in response to an ad valorem excise tax increase, undermining the public health and fiscal benefits of the tax increase. This paper presents a simple web-based tool that allows policy makers and tobacco control advocates to estimate the likely consumption, fiscal and mortality impacts of a change in the cigarette excise tax. If a country wishes to reduce cigarette consumption by increasing the excise tax, a specific tax structure is better than an ad valorem tax structure.

  12. Tobacco taxes as a tobacco control strategy.

    PubMed

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

    2012-03-01

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

  13. 26 CFR 301.6653-1 - Failure to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... paragraph (b)(2) of this section. (e) Failure to pay stamp tax. Any person (as defined in section 6671(b...

  14. 26 CFR 301.6019-1 - Gift tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Gift tax returns. 301.6019-1 Section 301.6019-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records § 301.6019-1 Gift tax returns. For provisions relating to requirement of gift tax returns, see §§ 25.6019-1 to 25.6019-4...

  15. 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...

  16. 26 CFR 1.802-3 - Tax imposed on life insurance companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.802-3 Tax imposed on life insurance... tax on the life insurance company taxable income (as defined in section 802(b) and paragraph (a) of...

  17. 26 CFR 1.802(b)-1 - Tax on life insurance companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life..., and ending after August 16, 1954, section 802(b) imposes a tax on the 1954 life insurance company...

  18. 26 CFR 1.802-3 - Tax imposed on life insurance companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life...) imposes a tax on the life insurance company taxable income (as defined in section 802(b) and paragraph (a...

  19. Ambulatory surgery center joint ventures involving tax-exempt entities.

    PubMed

    Becker, S; Pristave, R J; McConnell, W

    1999-01-01

    This article provides an overview of the tax-exempt related issues for ambulatory surgery center joint ventures involving tax-exempt entities. The article analyzes the key points of analysis of the guidance released by the IRS, in particular General Counsel Memorandum 39862, Revenue Ruling 98-15, and Redlands Surgical Services v. Commissioner of the Internal Revenue Service. These key points include whether the venture results in private inurement to insiders and whether the venture furthers the charitable purposes of the tax-exempt entity. The article also provides practical guidance to analyze the documents and structure of the joint venture to ensure compliance with the IRS guidance. These practical considerations include, among other things, whether the charitable purposes of the tax-exempt entity are clearly expressed in the documents and whether the tax-exempt entity has sufficient control over the joint venture to ensure the charitable purposes are being adhered to.

  20. 26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general. Section...

  1. 26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general. Section...

  2. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of the income tax...

  3. 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...

  4. Can Soft Drink Taxes Reduce Population Weight?

    PubMed

    Fletcher, Jason M; Frisvold, David; Tefft, Nathan

    2010-01-01

    Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude.

  5. Can Soft Drink Taxes Reduce Population Weight?

    PubMed Central

    Fletcher, Jason M.; Frisvold, David

    2009-01-01

    Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude. PMID:20657817

  6. Pink Card: Tax Issues Affecting International Students, Faculty, and Staff.

    ERIC Educational Resources Information Center

    Somers, Patricia; And Others

    1993-01-01

    The Internal Revenue Service and Immigration and Naturalization Service have increased monitoring of tax withholding for international scholars. Higher education institutions and scholars alike will benefit from a thorough understanding of tax treaties, nonresident alien status, income taxation, and social security tax obligations and periodic…

  7. Taxing Junk Food to Counter Obesity

    PubMed Central

    Franck, Caroline; Grandi, Sonia M.

    2013-01-01

    We examined the advantages and disadvantages of implementing a junk food tax as an intervention to counter increasing obesity in North America. Small excise taxes are likely to yield substantial revenue but are unlikely to affect obesity rates. High excise taxes are likely to have a direct impact on weight in at-risk populations but are less likely to be politically palatable or sustainable. Ultimately, the effectiveness of earmarked health programs and subsidies is likely to be a key determinant of tax success in the fight against obesity. PMID:24028245

  8. Taxing junk food to counter obesity.

    PubMed

    Franck, Caroline; Grandi, Sonia M; Eisenberg, Mark J

    2013-11-01

    We examined the advantages and disadvantages of implementing a junk food tax as an intervention to counter increasing obesity in North America. Small excise taxes are likely to yield substantial revenue but are unlikely to affect obesity rates. High excise taxes are likely to have a direct impact on weight in at-risk populations but are less likely to be politically palatable or sustainable. Ultimately, the effectiveness of earmarked health programs and subsidies is likely to be a key determinant of tax success in the fight against obesity.

  9. 26 CFR 1.907(a)-1 - Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Reduction in taxes paid on FOGEI (for taxable... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.907(a)-1 Reduction in taxes paid on FOGEI (for taxable years...

  10. 26 CFR 1.802(b)-1 - Tax on life insurance companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies... August 16, 1954, section 802(b) imposes a tax on the 1954 life insurance company taxable income of all...

  11. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

  12. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

  13. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

  14. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to the...

  15. 26 CFR 53.4951-1 - Black lung trusts-taxes on self-dealing.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Black lung trusts-taxes on self-dealing. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4951-1 Black lung trusts—taxes on self-dealing. (a) In general. Section 4951...

  16. 26 CFR 53.4951-1 - Black lung trusts-taxes on self-dealing.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on self-dealing. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4951-1 Black lung trusts—taxes on self-dealing. (a) In general. Section 4951...

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

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

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

    1994-12-31

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

  18. 26 CFR 1.904(i)-1 - Limitation on use of deconsolidation to avoid foreign tax credit limitations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign tax credit limitations. 1.904(i)-1 Section 1.904(i)-1 Internal Revenue INTERNAL REVENUE SERVICE... United States § 1.904(i)-1 Limitation on use of deconsolidation to avoid foreign tax credit limitations... applying the foreign tax credit provisions of section 59(a), sections 901 through 908, and section 960, the...

  19. 77 FR 30377 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-23

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

  20. 78 FR 56841 - Arbitrage Rebate Overpayments on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

    ... Arbitrage Rebate Overpayments on Tax-Exempt Bonds AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... regulations that provide guidance on the recovery of overpayments of arbitrage rebate on tax- exempt bonds and other tax-advantaged bonds. These proposed regulations provide the deadline for filing a claim for an...

  1. 26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 26 CFR 301.7216-1 - Penalty for disclosure or use of tax return information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... information. 301.7216-1 Section 301.7216-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... the business of providing auxiliary services in connection with the preparation of tax returns, including a person who develops software that is used to prepare or file a tax return and any Authorized IRS...

  4. 26 CFR 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Taxes and carrying charges chargeable to capital account and treated as capital items. 1.266-1 Section 1.266-1 Internal Revenue INTERNAL REVENUE SERVICE... Taxes and carrying charges chargeable to capital account and treated as capital items. (a)(1) In general...

  5. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

  6. 75 FR 33740 - Indoor Tanning Services; Cosmetic Services; Excise Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 40 and 49 [REG-112841-10] RIN 1545-BJ40 Indoor Tanning Services; Cosmetic Services; Excise Taxes AGENCY: Internal Revenue Service.... ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-112841-10), Room 5203, Internal Revenue Service, P.O. Box...

  7. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Property acquired upon a tax-free exchange. 1... Property acquired upon a tax-free exchange. (a) If, in an exchange of property solely of the type described... provision of a prior revenue law, on account of the receipt of money in the transaction, the basis of the...

  8. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Property acquired upon a tax-free exchange. 1... upon a tax-free exchange. (a) If, in an exchange of property solely of the type described in section... prior revenue law, on account of the receipt of money in the transaction, the basis of the property...

  9. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Property acquired upon a tax-free exchange. 1... Property acquired upon a tax-free exchange. (a) If, in an exchange of property solely of the type described... provision of a prior revenue law, on account of the receipt of money in the transaction, the basis of the...

  10. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Property acquired upon a tax-free exchange. 1... Property acquired upon a tax-free exchange. (a) If, in an exchange of property solely of the type described... provision of a prior revenue law, on account of the receipt of money in the transaction, the basis of the...

  11. 26 CFR 1.1031(d)-1 - Property acquired upon a tax-free exchange.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Property acquired upon a tax-free exchange. 1... Property acquired upon a tax-free exchange. (a) If, in an exchange of property solely of the type described... provision of a prior revenue law, on account of the receipt of money in the transaction, the basis of the...

  12. An Investigation of Privately Financed Renewable Energy Projects for Army Installations

    DTIC Science & Technology

    1990-09-01

    PURPA ) restrictions, current Internal Revenue Service (IRS) rulings, and the expiration of Federal tax credits were identified. Task 3: Innovative...palatable to the policymakers. Existing legislation, including Federal acquisition regulations, PURPA restrictions, and existing tax laws, while not...discourage the application of renewable energy systems. The PURPA rules are undergoing evaluation. Although the effect of the FederalEnergy Regulating

  13. Criterion 6, indicator 40 : distribution of revenues derived from forest management

    Treesearch

    Kenneth Skog; James Howard; Rebecca Westby

    2011-01-01

    For the forestry and logging, wood products, paper products, and wood furniture industries, in 2002, of a total $72.5 billion (2005$) in wages, profits and taxes, 80% went to wages, 18% to profits and 2% to taxes; 43% was provided by paper products industries, 35% by wood products industries, 17% by wood furniture industries and 5% by forestry and logging. Revenues to...

  14. 26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

  15. 26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

  16. 26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

  17. 26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

  18. 26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

  19. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

  20. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

  1. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

  2. 26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

  3. 77 FR 6860 - Proposed Collection; Comment Request for Revenue Procedure 2009-14

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-09

    ... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting.... Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return...

  4. The International Fuel Tax Agreement (IFTA) and International Registration Plan (IRP) : allocating commercial fuel tax and registration fee payments across multiple jurisdictions.

    DOT National Transportation Integrated Search

    2007-02-01

    This report provides: (1) an overview of the IFTA and IRP processes for allocating fuel tax revenues across jurisdictions; and (2) an assessment of these systems in regard to their effectiveness at allocating the tax and fee burden among commercial c...

  5. 26 CFR 1.802(b)-1 - Tax on life insurance companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies. (a) For taxable years beginning after December 31, 1953, but before January 1, 1955...

  6. 26 CFR 1.802-3 - Tax imposed on life insurance companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life insurance companies. (a) In general. For taxable years beginning after December 31, 1957, section 802(a)(1...

  7. 26 CFR 1.802(b)-1 - Tax on life insurance companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies. (a) For taxable years beginning after December 31, 1953, but before January 1, 1955...

  8. 26 CFR 1.802-3 - Tax imposed on life insurance companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life insurance companies. (a) In general. For taxable years beginning after December 31, 1957, section 802(a)(1...

  9. 26 CFR 1.802-3 - Tax imposed on life insurance companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life insurance companies. (a) In general. For taxable years beginning after December 31, 1957, section 802(a)(1...

  10. 26 CFR 1.802(b)-1 - Tax on life insurance companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life insurance companies. (a) For taxable years beginning after December 31, 1953, but before January 1, 1955...

  11. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates to...

  12. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates to...

  13. 76 FR 45007 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications...

  14. 77 FR 67735 - Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-13

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications...

  15. 26 CFR 1.382-2T - Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad debts, worthless securities, etc. 301.6511(d)-1 Section 301.6511(d)-1 Internal Revenue INTERNAL REVENUE... Limitations Limitations on Assessment and Collection § 301.6511(d)-1 Overpayment of income tax on account of...

  17. 26 CFR 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Taxes and carrying charges chargeable to capital account and treated as capital items. 1.266-1 Section 1.266-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.266-1 Taxes and carrying charges chargeable to capital account and treated as capital items. (a)(1...

  18. Updates to Indiana fuel tax and registration revenue projections.

    DOT National Transportation Integrated Search

    2012-09-01

    Highway revenues both at the federal and state levels have failed to keep up with expected investments required for infrastructure : preservation and improvement. The reasons for this trend include the increasing fuel efficiency of vehicles, slowing ...

  19. 26 CFR 301.7701(b)-7 - Coordination with income tax treaties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Coordination with income tax treaties. 301.7701(b)-7 Section 301.7701(b)-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701(b)-7...

  20. Raising taxes to reduce smoking prevalence in the US: a simulation of the anticipated health and economic impacts.

    PubMed

    Ahmad, Sajjad; Franz, Gregor A

    2008-01-01

    To estimate health and economic outcomes of raising the excise taxes on cigarettes. We use a dynamic computer simulation model to estimate health and economic impacts of raising taxes on cigarettes (up to 100% price increase) for the entire population of the USA over 20 years. We also perform sensitivity analysis on price elasticity. A 40% tax-induced cigarette price increase would reduce smoking prevalence from 21% in 2004 to 15.2% in 2025 with large gains in cumulative life years (7 million) and quality adjusted life years (13 million) over 20 years. Total tax revenue will increase by $365 billion in that span, and total smoking-related medical costs would drop by $317 billion, resulting in total savings of $682 billion. These benefits increase greatly with larger tax increases, and tax revenues continue to rise even as smoking prevalence falls. Increasing taxes on cigarettes is a unique policy intervention that reduces smoking prevalence, generates additional tax revenue, and results in significant savings in medical care costs.

  1. How effective has tobacco tax increase been in the Gambia? A case study of tobacco control.

    PubMed

    Nargis, Nigar; Manneh, Yahya; Krubally, Bakary; Jobe, Baboucarr; Ouma, Ahmed E Ogwell; Tcha-Kondor, Noureiny; Blecher, Evan H

    2016-08-26

    The objective of the present study was to evaluate how effective tobacco tax increase has been in increasing price of tobacco products and reducing tobacco consumption in the Gambia. In addition, it tests the hypothesis that tobacco tax revenue grows while tobacco consumption decreases as a result of tax and price increase. The study is designed at the macroeconomic level to examine the import of tobacco products and revenue collected from tobacco taxation in a low-income setting. The participants of this study are the government officials employed in the Ministry of Finance and Economic Affairs (MoFEA), the Gambia and the Gambia Revenue Authority, who are in charge of planning and implementing the tobacco tax policy in the Gambia. The study includes 2 consecutive interventions in tobacco tax policy in the Gambia. The first intervention was moving the tax base for the uniform specific excise tax on cigarettes from weight to pack of cigarettes in 2013. The second intervention involved increasing the excise and the environmental tax on tobacco products in 2014. The primary outcome measures were the cost, insurance and freight value and the price of tobacco products. The secondary outcome measures included the import of tobacco products and tobacco tax revenue. In 2013-2014, the Gambia MoFEA raised the specific excise rate, which increased price, reduced consumption and generated significantly more government revenue from tobacco products. This is a clear evidence of the win-win outcome of raising tobacco tax. In addition, the Gambia has set the example of harmonising tax rates between tobacco products that reduces the substitution between tobacco products. The Gambia presents the best practice in tobacco taxation. There is need for documenting more country-specific evidence on the win-win outcome of raising tobacco tax. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  2. 26 CFR 48.4073-4 - Other tax-free sales.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Other tax-free sales. 48.4073-4 Section 48.4073... Taxable Fuel Tires, Tubes, and Tread Rubber § 48.4073-4 Other tax-free sales. (a) Cross references. For provisions relating to tax-free sales of articles referred to in section 4071, see: (1) Section 4221...

  3. 26 CFR 48.4073-4 - Other tax-free sales.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Other tax-free sales. 48.4073-4 Section 48.4073... Taxable Fuel Tires, Tubes, and Tread Rubber § 48.4073-4 Other tax-free sales. (a) Cross references. For provisions relating to tax-free sales of articles referred to in section 4071, see: (1) Section 4221...

  4. 26 CFR 53.4965-2 - Covered tax-exempt entities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Covered tax-exempt entities. 53.4965-2 Section... Covered tax-exempt entities. (a) In general. Under section 4965(c), the term “tax-exempt entity” refers to entities that are described in sections 501(c), 501(d), or 170(c) (other than the United States), Indian...

  5. 26 CFR 20.6321 - Statutory provisions; lien for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... addition thereto) shall be a lien in favor of the United States upon all property and rights to property... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Statutory provisions; lien for taxes. 20.6321... Administration § 20.6321 Statutory provisions; lien for taxes. Sec. 6321. Lien for taxes. If any person liable to...

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

    ERIC Educational Resources Information Center

    Wang, Yuntong; Kasper, Hirschel

    2007-01-01

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

  7. 76 FR 50931 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-17

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

  8. 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...

  9. 26 CFR 48.4121-1 - Imposition and rate of tax on coal.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at any...

  10. 26 CFR 48.4121-1 - Imposition and rate of tax on coal.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at any...

  11. 26 CFR 48.4121-1 - Imposition and rate of tax on coal.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at any...

  12. 26 CFR 48.4121-1 - Imposition and rate of tax on coal.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at any...

  13. States' Budgets Reflect Rising Tax Collections

    ERIC Educational Resources Information Center

    Hoff, David J.

    2005-01-01

    Many state budgets are reaping the benefits of tax revenues that are rising faster than at any time since the economic slowdown ended. Overall tax collections by states rose by 11.7 percent in the first quarter of 2005, giving the legislatures extra cash to shore up school aid, increase teacher pay, and finance new initiatives such as full-day…

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 26 CFR 301.9100-12T - Various elections under the Tax Reform Act of 1976.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 301.6316-7 - Payment of Federal Insurance Contributions Act taxes in foreign currency.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. Energy finance data warehouse: Tracking revenues through the power sector

    DOE PAGES

    Claire, Zeng; Hendrickson, Stephen; Lee, Sangkeun; ...

    2017-03-24

    Reliable data is needed to understand financial relationships in the power sector. However, relevant data acquisition and visualization can be a challenge due to the fragmented nature of the power sector. The Energy Policy and Systems Analysis office of the U.S. Department of Energy led a team of data scientists at Oak Ridge National Lab to collect revenue information from a variety of sources.