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...

Real Estate Tax Exemption for Continuing Education Programs.

ERIC Educational Resources Information Center

Charters, Alexander N.

A court case in which the issue was whether Syracuse University was entitled to tax exemption for certain real property used for administrative offices, classrooms, student housing, and parking lots by its continuing education programs, particularly the Continuing Education Center for the Public Service, is presented. The finding of the Court is…

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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...

Continued implications of taxing roll-your-own tobacco as pipe tobacco in the USA.

PubMed

Tynan, Michael A; Morris, Daniel; Weston, Tara

2015-06-01

In 2009, a US$21.95 per pound disparity was created in the Federal excise tax between roll-your-own cigarette tobacco (RYO) and pipe tobacco in the USA. After this disparity was created, pipe tobacco sales increased and RYO sales declined as some manufacturers repackaged roll-your-own tobacco as pipe tobacco and retailers began to offer cigarette rolling machines for consumers to use. A Federal law was passed in 2012 limiting the availability of these machines, however, it was unclear what impact this law had on the sales of roll-your-own tobacco labelled as pipe tobacco. The quantity of RYO sold as pipe tobacco each month was estimated using objective data on Federal excise taxes. From April 2009 through June 2013, 107 million pounds of RYO were sold as pipe tobacco, reducing Federal excise tax collections by US$2.36 billion. The amount of RYO taxed as pipe tobacco climbed steadily and then levelled off following the July 2012 Federal law. The Federal law did not correct the market shift that occurred in pipe and RYO sales beginning in 2009. Even without access to commercial rolling machines, smokers are continuing to take advantage of the tax disparity. Without a solution, states will continue to lose revenue, and smokers who would otherwise quit will continue to have a low-cost alternative product available for purchase. Potential solutions include: (1) US Treasury Department distinguishing between RYO and pipe tobacco based on physical characteristics and (2) changing the Federal excise tax so that RYO and pipe tobacco are taxed at the same rate. 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.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... of estimated tax by a corporation. An addition to tax due to the underpayment of estimated taxes is... purposes of determining the period of the underpayment a payment of estimated tax will be credited against... § 1.1502-5(b). (i) Overpayments applied to subsequent taxable year's estimated tax—(1) In general. If...

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing...

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing...

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing...

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing...

78 FR 6273 - Rules Relating to Additional Medicare Tax

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 31 [REG-130074-11] RIN 1545-BK54 Rules Relating to Additional Medicare Tax Correction In proposed rule document 2012-29237, appearing on pages 72268- 72277 in the issue of Wednesday, December 5, 2012, make the following correction...

77 FR 72268 - Rules Relating to Additional Medicare Tax

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-05

... social security tax, and Hospital Insurance (HI) tax, also referred to as Medicare tax. The Medicare... finances different benefits. Tier 1 RRTA tax provides equivalent social security and Medicare benefits... social security and Medicare taxes on the self-employment income of every individual at the same combined...

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.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.6654-4 - Waiver of penalty for underpayment of 1971 estimated tax by an individual.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional..., for example, even if the aggregate gross income of a husband and wife (entitled under section 6013 to... underpayment of estimated tax shall not apply if the husband and wife have, in the aggregate, income from...

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

Code of Federal Regulations, 2013 CFR

2013-01-01

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

26 CFR 1.586-2 - Addition to reserve.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Addition to reserve. 1.586-2 Section 1.586-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.586-2 Addition to reserve. (a) General rule. Except as...

26 CFR 1.6655-2T - Safe harbor for certain installments of tax due before July 1, 1987 (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional... estimated tax is being paid may use that carryover to reduce the annualized taxable income referred to in... payment (“the subsequent installment payment”) of estimated tax required to be made after the last payment...

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the cooperative housing corporation's total interest or real estate taxes as the fair market value of... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additional Itemized Deductions for...

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...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... means any individual whose adjusted gross income shown on the individual's return for the preceding... section, that more than 50 percent of the gross income shown on the return for the preceding taxable year...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

41 CFR 301-11.521 - Must I file a claim to be reimbursed for the additional income taxes incurred?

Code of Federal Regulations, 2010 CFR

2010-07-01

... be reimbursed for the additional income taxes incurred? 301-11.521 Section 301-11.521 Public... ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1993 and 1994 Employee Responsibilities § 301-11.521 Must I file a claim to be reimbursed for the additional...

41 CFR 301-11.621 - Must I file a claim to be reimbursed for the additional income taxes incurred?

Code of Federal Regulations, 2010 CFR

2010-07-01

... be reimbursed for the additional income taxes incurred? 301-11.621 Section 301-11.621 Public... ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter Employee Responsibilities § 301-11.621 Must I file a claim to be reimbursed for the additional...

26 CFR 301.6404-3 - Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Abatement of penalty or addition to tax... Abatement of penalty or addition to tax attributable to erroneous written advice of the Internal Revenue Service. (a) General rule. Any portion of any penalty or addition to tax that is attributable to erroneous...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-22

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

27 CFR 479.83 - Transfer tax in addition to import duty.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Transfer tax in addition to import duty. 479.83 Section 479.83 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

27 CFR 479.83 - Transfer tax in addition to import duty.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Transfer tax in addition to import duty. 479.83 Section 479.83 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

27 CFR 479.83 - Transfer tax in addition to import duty.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Transfer tax in addition to import duty. 479.83 Section 479.83 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

27 CFR 479.83 - Transfer tax in addition to import duty.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Transfer tax in addition to import duty. 479.83 Section 479.83 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

27 CFR 479.83 - Transfer tax in addition to import duty.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Transfer tax in addition to import duty. 479.83 Section 479.83 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES...

26 CFR 1.612-2 - Allowable capital additions in case of mines.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Allowable capital additions in case of mines. 1.612-2 Section 1.612-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.612-2 Allowable capital additions...

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...

27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES... jeopardized by delay, the appropriate TTB officer must, whether or not the time otherwise prescribed by law... interest, additional amounts and additions to the tax provided by law. An appropriate TTB officer will make...

Structural Estimation of Family Labor Supply with Taxes: Estimating a Continuous Hours Model Using a Direct Utility Specification

ERIC Educational Resources Information Center

Heim, Bradley T.

2009-01-01

This paper proposes a new method for estimating family labor supply in the presence of taxes. This method accounts for continuous hours choices, measurement error, unobserved heterogeneity in tastes for work, the nonlinear form of the tax code, and fixed costs of work in one comprehensive specification. Estimated on data from the 2001 PSID, the…

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

26 CFR 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...

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...

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...

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...

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...

26 CFR 1.593-1 - Additions to reserve for bad debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.593-1 Additions to reserve for bad debts. (a) In general. A mutual savings bank not having capital stock represented by shares, a... for mutual purposes and without profit may, as an alternative to a deduction from gross income under...

26 CFR 1.593-1 - Additions to reserve for bad debts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.593-1 Additions to reserve for bad debts. (a) In general. A mutual savings bank not having capital stock represented by shares, a... for mutual purposes and without profit may, as an alternative to a deduction from gross income under...

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...

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...

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...

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...

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

ERIC Educational Resources Information Center

Maag, Elaine

2009-01-01

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

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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...

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...

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...

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...

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...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

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

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2012 CFR

2012-04-01

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

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 55.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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...

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...

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...

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...

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.

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...

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...

42 CFR 422.404 - State premium taxes prohibited.

Code of Federal Regulations, 2012 CFR

2012-10-01

... (CONTINUED) MEDICARE PROGRAM (CONTINUED) MEDICARE ADVANTAGE PROGRAM Organization Compliance With State Law and Preemption by Federal Law § 422.404 State premium taxes prohibited. (a) Basic rule. No premium tax...

47 CFR 69.402 - Operating taxes (Account 7200).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Operating taxes (Account 7200). 69.402 Section... (CONTINUED) ACCESS CHARGES Apportionment of Expenses § 69.402 Operating taxes (Account 7200). (a) Federal income taxes, state and local income taxes, and state and local gross receipts or gross earnings taxes...

26 CFR 31.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 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...

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...

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...

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... difference attributable to such interest (as defined by section 2032A(c)(2)(B)). The term “qualified real... director as sufficient security for the maximum potential liability for additional estate tax with respect...

26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... difference attributable to such interest (as defined by section 2032A(c)(2)(B)). The term “qualified real... director as sufficient security for the maximum potential liability for additional estate tax with respect...

26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... difference attributable to such interest (as defined by section 2032A(c)(2)(B)). The term “qualified real... director as sufficient security for the maximum potential liability for additional estate tax with respect...

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...

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...

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...

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...

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...

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...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

27 CFR 40.23 - Cigarette tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26 U...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC.... (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

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...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

26 CFR 53.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 54.7701-1 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

26 CFR 53.4944-1 - Initial taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... management and advice indicated to E that D was well qualified to provide professional investment advice in the management of E's investment assets. D, after careful research into how best to diversify E's... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable...

47 CFR 32.4080 - Other taxes-accrued.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other taxes-accrued. 32.4080 Section 32.4080 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., franchise, capital stock, social security and unemployment taxes. (b) Taxes paid in advance of the period in...

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...

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...

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...

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...

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...

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...

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...

Increasing excise taxes on cigarettes in California: a dynamic simulation of health and economic impacts.

PubMed

Ahmad, Sajjad

2005-07-01

California raised cigarette excise taxes in 1999, and may generate additional health and economic benefits by raising them further. A dynamic computer simulation model follows births, deaths, migration, aging, and changes in smoking status for the entire population of California over 75 years to estimate the cumulative health and economic outcomes of these changes under several excise tax rate conditions (up to 100% price increase). A 20% tax-induced cigarette price increase would reduce smoking prevalence from 17% to 11.6% with large gains in cumulative life years (14 million) and QALY's (16 million) over 75 years. Total spending on cigarettes by consumers would increase by 270 million dollars in that span (all going to tax revenue), and those who reduce the number of years spent as a smoker would spend 12.5 billion dollars less on cigarettes. Total smoking-related medical costs would drop by 188 billion dollars. These benefits increase greatly with larger tax increases, with which tax revenues continue to rise even as smoking prevalence falls. Even considering benefits from the 1999 increase, California has not yet maximized the potential of excise taxes to lessen the negative impacts of smoking. Additional tax increases would provide added health benefits and revenue to the state.

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...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

47 CFR 32.7400 - Nonoperating taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonoperating taxes. 32.7400 Section 32.7400 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... property, gross receipts, franchise and capital stock taxes. This account shall also reflect subsequent...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 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...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 55.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6161-1 Extension of time for paying tax or deficiency...

26 CFR 1.541-1 - Imposition of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... failure to file a schedule of personal holding company income. (b) A foreign corporation, whether resident...) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.541-1 Imposition of tax. (a) Section 541 imposes a graduated tax upon corporations classified as personal holding companies under section 542. This...

26 CFR 1.541-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... failure to file a schedule of personal holding company income. (b) A foreign corporation, whether resident...) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.541-1 Imposition of tax. (a) Section 541 imposes a graduated tax upon corporations classified as personal holding companies under section 542. This...

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...

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...

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...

Constructing a Model of Lottery Tax Incidence Measurement: Revisiting the Illinois Lottery Tax for Education

ERIC Educational Resources Information Center

Daberkow, Kevin S.; Lin, Wei

2012-01-01

Nearly half a century of lottery scholarship has measured lottery tax incidence predominantly through either the Suits Index or regression analysis. The present study builds on historic lottery tax burden measurement to present a comprehensive set of tools to determine the tax incidence of individual games in addition to determining which lottery…

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...

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

PubMed

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

2011-06-01

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

26 CFR 1.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax is required to be paid to the Director of International Operations, such application must be filed... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Extension of time for paying tax or deficiency... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extensions of Time for Payment § 1.6161-1 Extension of time...

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

PubMed

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

2007-05-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

27 CFR 41.112 - Tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

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...

20 CFR 606.23 - Avoidance of tax credit reduction.

Code of Federal Regulations, 2011 CFR

2011-04-01

... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The OWS...

20 CFR 606.23 - Avoidance of tax credit reduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The OWS...

20 CFR 606.23 - Avoidance of tax credit reduction.

Code of Federal Regulations, 2014 CFR

2014-04-01

... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The OWS...

20 CFR 606.23 - Avoidance of tax credit reduction.

Code of Federal Regulations, 2013 CFR

2013-04-01

... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The OWS...

20 CFR 606.23 - Avoidance of tax credit reduction.

Code of Federal Regulations, 2012 CFR

2012-04-01

... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The OWS...

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...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 40.25 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

47 CFR 32.4070 - Income taxes-accrued.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Income taxes-accrued. 32.4070 Section 32.4070 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes...

47 CFR 32.7240 - Operating other taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating other taxes. 32.7240 Section 32.7240 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., gross receipts, franchise and capital stock taxes; this account shall also reflect subsequent...

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...

76 FR 52862 - Time for Payment of Certain Excise Taxes, and Quarterly Excise Tax Payments for Small Alcohol...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-24

... 40 Cigars and cigarettes, Claims, Electronic fund transfers, Excise taxes, Labeling, Packaging and... that are not required to pay taxes through electronic funds transfer (EFT), this first payment period..., Electronic funds transfers, Excise taxes, Exports, Food additives, Fruit juices, Labeling, Liquors, Packaging...

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...

Rich or poor: Who should pay higher tax rates?

NASA Astrophysics Data System (ADS)

Murilo Castro de Oliveira, Paulo

2017-08-01

A dynamic agent model is introduced with an annual random wealth multiplicative process followed by taxes paid according to a linear wealth-dependent tax rate. If poor agents pay higher tax rates than rich agents, eventually all wealth becomes concentrated in the hands of a single agent. By contrast, if poor agents are subject to lower tax rates, the economic collective process continues forever.

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES... are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for removals...

27 CFR 41.33 - Smokeless tobacco tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS... tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): Product Tax rate per pound* for...

47 CFR 32.7240 - Operating other taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... of the cost of the items to which the taxes relate. (g) Taxes on rented telecommunications plant... shall be charged by the lessee to the appropriate Plant Specific Operations Expense account. [51 FR...

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...

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...

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

PubMed Central

Kirchler, Erich; Wahl, Ingrid

2010-01-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

PubMed

Kirchler, Erich; Wahl, Ingrid

2010-06-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 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...

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...

27 CFR 70.103 - Failure to pay tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Failure to pay tax. 70.103... § 70.103 Failure to pay tax. Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter... penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27...

27 CFR 70.103 - Failure to pay tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Failure to pay tax. 70.103... § 70.103 Failure to pay tax. Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter... penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27...

27 CFR 70.103 - Failure to pay tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to pay tax. 70.103... § 70.103 Failure to pay tax. Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter... penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27...

27 CFR 70.103 - Failure to pay tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Failure to pay tax. 70.103... § 70.103 Failure to pay tax. Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter... penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27...

27 CFR 70.103 - 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. 70.103... § 70.103 Failure to pay tax. Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter... penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27...

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

PubMed

Dennis-Escoffier, Shirley; Quintana, Olga

2004-04-01

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

27 CFR 44.67 - Payment of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Payment of tax. 44.67 Section 44.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES...

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...

26 CFR 55.6165-1 - Bonds where time to pay tax or deficiency has been extended.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6165-1 Bonds where time to pay tax or...

26 CFR 55.6165-1 - Bonds where time to pay tax or deficiency has been extended.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6165-1 Bonds where time to pay tax or...

26 CFR 55.6165-1 - Bonds where time to pay tax or deficiency has been extended.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6165-1 Bonds where time to pay tax or...

26 CFR 55.6165-1 - Bonds where time to pay tax or deficiency has been extended.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6165-1 Bonds where time to pay tax or...

26 CFR 55.6165-1 - Bonds where time to pay tax or deficiency has been extended.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6165-1 Bonds where time to pay tax or...

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...

47 CFR 73.4255 - Tax certificates: Issuance of.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 4 2011-10-01 2011-10-01 false Tax certificates: Issuance of. 73.4255 Section 73.4255 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) BROADCAST RADIO SERVICES RADIO BROADCAST SERVICES Rules Applicable to All Broadcast Stations § 73.4255 Tax certificates: Issuance...

47 CFR 73.4255 - Tax certificates: Issuance of.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 4 2010-10-01 2010-10-01 false Tax certificates: Issuance of. 73.4255 Section 73.4255 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) BROADCAST RADIO SERVICES RADIO BROADCAST SERVICES Rules Applicable to All Broadcast Stations § 73.4255 Tax certificates: Issuance...

26 CFR 1.534-2 - Burden of proof as to unreasonable accumulations in cases before the Tax Court.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.534-2 Burden of proof as to unreasonable accumulations in cases... a Tax Court proceeding with respect to an allegation that all or any part of the earnings and...

The Case for the Charitable Deduction: A Deduction, Not a Credit. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 3.

ERIC Educational Resources Information Center

Council for Advancement and Support of Education, Washington, DC.

Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current…

38 CFR 36.4512 - Taxes and insurance.

Code of Federal Regulations, 2010 CFR

2010-07-01

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

26 CFR 1.1015-5 - Increased basis for gift tax paid.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Increased basis for gift tax paid. 1.1015-5... TAX (CONTINUED) INCOME TAXES Basis Rules of General Application § 1.1015-5 Increased basis for gift tax paid. (a) General rule in the case of gifts made on or before December 31, 1976. (1)(i) Subject to...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

42 CFR 422.404 - State premium taxes prohibited.

Code of Federal Regulations, 2010 CFR

2010-10-01

....404 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICARE PROGRAM MEDICARE ADVANTAGE PROGRAM Organization Compliance With State Law and Preemption by Federal Law § 422.404 State premium taxes prohibited. (a) Basic rule. No premium tax, fee, or...

HEALTH CARE SPENDING GROWTH AND THE FUTURE OF U.S. TAX RATES

PubMed Central

Baicker, Katherine; Skinner, Jonathan S.

2011-01-01

The fraction of GDP devoted to health care in the United States is the highest in the world and rising rapidly. Recent economic studies have highlighted the growing value of health improvements, but less attention has been paid to the efficiency costs of tax-financed spending to pay for such improvements. This paper uses a life cycle model of labor supply, saving, and longevity improvement to measure the balanced-budget impact of continued growth in the Medicare and Medicaid programs. The model predicts that top marginal tax rates could rise to 70 percent by 2060, depending on the progressivity of future tax changes. The deadweight loss of the tax system is greater when the financing is more progressive. If the share of taxes paid by high-income taxpayers remains the same, the efficiency cost of raising the revenue needed to finance the additional health spending is $1.48 per dollar of revenue collected, and GDP declines (relative to trend) by 11 percent. A proportional payroll tax has a lower efficiency cost (41 cents per dollar of revenue averaged over all tax hikes, a 5 percent drop in GDP) but more than doubles the share of the tax burden borne by lower income taxpayers. Empirical support for the model comes from analysis of OECD country data showing that countries facing higher tax burdens in 1979 experienced slower health care spending growth in subsequent decades. The rising burden imposed by the public financing of health care expenditures may therefore serve as a brake on health care spending growth. PMID:21608156

26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-1 Tax on...

26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-1 Tax on...

26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-1 Tax on...

26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-1 Tax on...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Raising Taxes to Reduce Smoking Prevalence in the US: A Simulation of the Anticipated Health and Economic Impacts

PubMed Central

Ahmad, Sajjad; Franz, Gregor A.

2008-01-01

Objective To estimate health and economic outcomes of raising the excise taxes on cigarettes. Methods 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 USA over 20 years. We also perform sensitivity analysis on price elasticity. Results 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. Conclusions 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. PMID:17610918

26 CFR 1.414(c)-5 - Certain tax-exempt organizations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... operational goals. A single section 403(b) plan covers professional and staff employees of both the hospital...) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(c)-5 Certain... exempt from tax under section 501(a) (an exempt organization) whose employees participate in a plan, the...

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...

29 CFR 4022.27 - Effect of tax disqualification.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 9 2011-07-01 2011-07-01 false Effect of tax disqualification. 4022.27 Section 4022.27 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND... Effect of tax disqualification. (a) General rule. Except as provided in paragraph (b) of this section...

29 CFR 4022.27 - Effect of tax disqualification.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Effect of tax disqualification. 4022.27 Section 4022.27 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND... Effect of tax disqualification. (a) General rule. Except as provided in paragraph (b) of this section...

26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

Code of Federal Regulations, 2013 CFR

2013-04-01

... to receive only the amount of the fund less the tax, the deduction is limited to the present value... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Effect of death taxes and administration... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate...

26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

Code of Federal Regulations, 2014 CFR

2014-04-01

... to receive only the amount of the fund less the tax, the deduction is limited to the present value... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Effect of death taxes and administration... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate...

Unpleasant surprise! Tax deferred funds may face triple tax threat.

PubMed

Kret, T B

1996-09-01

After seeing all the taxes imposed on qualified plan distributions, a qualified plan with a large asset base can appear to be a lemon. With creative planning, qualified plan assets can be turned into lemonade for both the individual owner of the assets, and his or her heirs. If you are concerned whether you may face the triple tax threat with your qualified plan, and believe it would be appropriate to seek additional information on various strategies to alleviate this problem, you should contact your estate planner or someone with specific expertise in this area.

26 CFR 1.821-4 - Tax on mutual insurance companies other than life insurance companies and other than fire, flood...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on mutual insurance companies other than life insurance companies and other than fire, flood, or marine insurance companies, subject to tax... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies...

26 CFR 1.821-4 - Tax on mutual insurance companies other than life insurance companies and other than fire, flood...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Tax on mutual insurance companies other than life insurance companies and other than fire, flood, or marine insurance companies, subject to tax... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies...

26 CFR 1.821-4 - Tax on mutual insurance companies other than life insurance companies and other than fire, flood...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Tax on mutual insurance companies other than life insurance companies and other than fire, flood, or marine insurance companies, subject to tax... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies...

26 CFR 1.821-4 - Tax on mutual insurance companies other than life insurance companies and other than fire, flood...

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Tax on mutual insurance companies other than life insurance companies and other than fire, flood, or marine insurance companies, subject to tax... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies...

26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment.... Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section...

26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment.... Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section...

26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment.... Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section...

26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment.... Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section...

31 CFR 356.32 - What tax rules apply?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false What tax rules apply? 356.32 Section 356.32 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...) Miscellaneous Provisions § 356.32 What tax rules apply? (a) General. Securities issued under this part are...

31 CFR 356.32 - What tax rules apply?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false What tax rules apply? 356.32 Section 356.32 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...) Miscellaneous Provisions § 356.32 What tax rules apply? (a) General. Securities issued under this part are...

31 CFR 356.32 - What tax rules apply?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false What tax rules apply? 356.32 Section 356.32 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL...) Miscellaneous Provisions § 356.32 What tax rules apply? (a) General. Securities issued under this part are...

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

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...

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...

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...

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...

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...

26 CFR 1.665(d)-1A - Taxes imposed on the trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Taxes imposed on the trust. 1.665(d)-1A Section... TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on Or After January 1, 1969 § 1.665(d)-1A Taxes imposed on the trust. (a) In general. (1) For...

Do high vs. low purchasers respond differently to a nonessential energy-dense food tax? Two-year evaluation of Mexico's 8% nonessential food tax.

PubMed

Taillie, Lindsey Smith; Rivera, Juan A; Popkin, Barry M; Batis, Carolina

2017-12-01

It is unclear whether response to a nonessential food tax varies across time or for high vs. low-consuming households. The objective is to examine whether the effect of Mexico's 2014 8% nonessential energy-dense foods tax increased in the second year post-implementation and whether it differentially affected households by pre-tax purchasing pattern. We used longitudinal data on Mexican household food purchases (n=6089 households) from 2012 to 2015. Households were classified based on median pre-tax purchases: low untaxed/low taxed ("low"), low untaxed/high taxed ("unhealthy"), high untaxed/low taxed ("healthy"), and high untaxed/high taxed ("high") purchasers. Fixed effects models tested whether observed post-tax purchases differed from the counterfactual, or what would have been expected based on pre-tax trends. Post-tax declines in the % taxed food purchases increased from -4.8% in year one to -7.4% in year two, yielding a 2-year mean decline of 6.0% beyond the counterfactual (p<0.01). Post-tax change in % taxed food purchases varied by pre-tax purchasing level. Healthy purchasers showed no post-tax change in % taxed food purchases beyond the counterfactual, while unhealthy, low and high purchasers decreased (-12.3%, -5.3% and -4.4%, respectively) (p<0.01). The positive effect of Mexico's junk food tax continued in the second year, and households with greater preferences for taxed foods showed a larger decline in taxed food purchases. Copyright © 2017 Elsevier Inc. All rights reserved.

20 CFR 601.4 - Certification for tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE... and Additional Tax Credit and Grant Purposes § 601.4 Certification for tax credit. (a) Within 30 days...

Tax subsidies for health insurance: costs and benefits.

PubMed

Gruber, J; Levitt, L

2000-01-01

The continued rise in the uninsured population has lead to considerable interest in tax-based policies to raise the level of insurance coverage. Using a detailed microsimulation model for evaluating these policies, we find that while tax subsidies could significantly increase insurance coverage, even very generous tax policies could not cover more than a sizable minority of the uninsured population. For example, a generous refundable credit that costs $13 billion per year would reduce the ranks of the uninsured by only four million persons. We also find that the efficiency of tax policies, in terms of the cost per newly insured, inevitably would fall as more of the uninsured were covered.

26 CFR 1.6165-1 - Bonds where time to pay the tax or deficiency has been extended.

Code of Federal Regulations, 2010 CFR

2010-04-01

... exceeding double the amount of the tax with respect to which the extension is granted. Such bond shall be... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Bonds where time to pay the tax or deficiency... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extensions of Time for Payment § 1.6165-1...

Does the income tax affect marital decisions?

PubMed

Alm, J; Whittington, L A

1995-12-01

"This paper discusses new empirical evidence on the role of income tax incentives in marital decisions [in the United States]. Time-series evidence suggests that taxes have a small but statistically significant effect on the aggregate marriage rate; however, this evidence is sensitive to the time period and the measure of marriage. Additional evidence, based on household longitudinal data, indicates that the probability of marriage falls and that of divorce rises with an increase in the so-called marriage tax, and that the timing of marriage (though not of divorce) is also affected by taxes. In short, there is strong evidence that taxes affect some marital decisions." excerpt

[VOCs tax policy on China's economy development].

PubMed

Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

2011-12-01

In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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.

2 CFR 200.470 - Taxes (including Value Added Tax).

Code of Federal Regulations, 2014 CFR

2014-01-01

... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

27 CFR 46.223 - Tax credit.

Code of Federal Regulations, 2014 CFR

2014-04-01

... THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held...

27 CFR 46.223 - Tax credit.

Code of Federal Regulations, 2012 CFR

2012-04-01

... THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held...

27 CFR 46.223 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held...

27 CFR 46.223 - Tax credit.

Code of Federal Regulations, 2013 CFR

2013-04-01

... THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held...

27 CFR 46.223 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held...

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...

HTLV-2B Tax oncoprotein is modified by ubiquitination and sumoylation and displays intracellular localization similar to its homologue HTLV-1 Tax

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

Turci, Marco; Lodewick, Julie; Righi, Paola

HTLV-1 is more pathogenic than HTLV-2B. The difference is generally attributed to the properties of their individual transactivating Tax proteins. By using internal Flag-6His tagged Tax-1 and Tax-2B, which display transcriptional activities comparable to the untagged proteins and can be recognized by a single anti-Flag antibody, we demonstrate that Tax-2B is modified by ubiquitination and sumoylation. In addition, Tax2B is distributed in punctuate nuclear structures that include the RelA subunit of NF-{kappa}B, as has been previously demonstrated for Tax-1.

26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Other Insurance Companies § 1.831-1 Tax on insurance...

26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

Code of Federal Regulations, 2011 CFR

2011-04-01

... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2014 CFR

2014-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2011 CFR

2011-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

Code of Federal Regulations, 2014 CFR

2014-04-01

... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

Code of Federal Regulations, 2012 CFR

2012-04-01

... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

Code of Federal Regulations, 2010 CFR

2010-04-01

... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2013 CFR

2013-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

Code of Federal Regulations, 2013 CFR

2013-04-01

... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2012 CFR

2012-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

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...

Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

ERIC Educational Resources Information Center

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

Cigarette price minimization strategies in the United States: price reductions and responsiveness to excise taxes.

PubMed

Pesko, Michael F; Licht, Andrea S; Kruger, Judy M

2013-11-01

Because cigarette price minimization strategies can provide substantial price reductions for individuals continuing their usual smoking behaviors following federal and state cigarette excise tax increases, we examined independent price reductions compensating for overlapping strategies. The possible availability of larger independent price reduction opportunities in states with higher cigarette excise taxes is explored. Regression analysis used the 2006-2007 Tobacco Use Supplement of the Current Population Survey (N = 26,826) to explore national and state-level independent price reductions that smokers obtained from purchasing cigarettes (a) by the carton, (b) in a state with a lower average after-tax cigarette price than in the state of residence, and (c) in "some other way," including online or in another country. Price reductions from these strategies are estimated jointly to compensate for known overlapping strategies. Each strategy reduced the price of cigarettes by 64-94 cents per pack. These price reductions are 9%-22% lower than conventionally estimated results not compensating for overlapping strategies. Price reductions vary substantially by state. Following cigarette excise tax increases, the price reduction available from purchasing cigarettes by cartons increased. Additionally, the price reduction from purchasing cigarettes in a state with a lower average after-tax cigarette price is positively associated with state cigarette excise tax rates and border state cigarette excise tax rate differentials. Findings from this large, nationally representative study of cigarette smokers suggest that price reductions are larger in states with higher cigarette excise taxes, and increase as cigarette excise taxes rise.

Security Clearances: Additional Mechanisms May Aid Federal Tax-Debt Detection

DTIC Science & Technology

2015-03-18

it is requesting disclosure , and, as such, the agency may not obtain the complete tax -debt history of the individual nor would it be of use during...BagdoyanS@gao.gov. Contact points for our Offices of Congressional Relations and Public Affairs may be found on the last page of this statement...Connect with GAO To Report Fraud, Waste, and Abuse in Federal Programs Congressional Relations Public Affairs Please Print on Recycled Paper.

Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase.

PubMed

Ayers, John W; Ribisl, Kurt; Brownstein, John S

2011-03-16

Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or

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...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

26 CFR 1.1250-2 - Additional depreciation defined.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1... section 167(k) (relating to depreciation of expenditures to rehabilitate low-income rental housing) was... respect to which a deduction under section 167(k) (relating to depreciation of expenditures to...

26 CFR 1.665(d)-1 - Taxes imposed on the trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Taxes imposed on the trust. 1.665(d)-1 Section 1... (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.665(d)-1 Taxes imposed on the trust. (a) For the purpose of subpart D (section...

31 CFR 203.15 - Tax deposits using FTD coupons.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Tax deposits using FTD coupons. 203.15 Section 203.15 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE PAYMENT OF FEDERAL TAXES AND THE...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 7 Agriculture 15 2014-01-01 2014-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 7 Agriculture 15 2012-01-01 2012-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 7 Agriculture 15 2013-01-01 2013-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

Saving Bonds: Retaining the Tax-Exempt Status of Bonds.

ERIC Educational Resources Information Center

Ferriter, Kaye B.; Kalick, Laura

1995-01-01

As college and university financial officers pursue business partnerships to boost institutional revenue, they must consider how these agreements affect the tax exempt status of their financing arrangement, continually monitoring use of facilities financed with tax-exempt debt. Issues to be addressed include the provisions of service contracts,…

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 15 2011-01-01 2011-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

7 CFR 3565.6 - Inclusion of tax-exempt debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Inclusion of tax-exempt debt. 3565.6 Section 3565.6 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE GUARANTEED RURAL RENTAL HOUSING PROGRAM General Provisions § 3565.6 Inclusion of tax-exempt debt...

26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductions of $15,000 and an exemption of $60,000, his taxable estate amounted to $110,000. The estate tax on... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Deduction for estate tax attributable to income..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

18 CFR 35.24 - Tax normalization for public utilities.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

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

27 CFR 53.111 - Tax on use by manufacturer, producer, or importer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax on use by manufacturer, producer, or importer. 53.111 Section 53.111 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Special Provisions...

26 CFR 1.821-4 - Tax on mutual insurance companies other than life insurance companies and other than fire, flood...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax on mutual insurance companies other than life insurance companies and other than fire, flood, or marine insurance companies, subject to tax... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than...

Using Search Query Surveillance to Monitor Tax Avoidance and Smoking Cessation following the United States' 2009 “SCHIP” Cigarette Tax Increase

PubMed Central

Ayers, John W.; Ribisl, Kurt; Brownstein, John S.

2011-01-01

Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or

26 CFR 1.857-4 - Tax imposed by reason of the failure to meet certain source-of-income requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements. Section 857... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Tax imposed by reason of the failure to meet...

26 CFR 54.4980B-5 - COBRA continuation coverage.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 17 2013-04-01 2013-04-01 false COBRA continuation coverage. 54.4980B-5 Section 54.4980B-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.4980B-5 COBRA continuation coverage. The following questions-and-answers address the...

26 CFR 54.4980B-5 - COBRA continuation coverage.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 17 2012-04-01 2012-04-01 false COBRA continuation coverage. 54.4980B-5 Section 54.4980B-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.4980B-5 COBRA continuation coverage. The following questions-and-answers address the...

26 CFR 54.4980B-5 - COBRA continuation coverage.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false COBRA continuation coverage. 54.4980B-5 Section 54.4980B-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.4980B-5 COBRA continuation coverage. The following questions-and-answers address the...

26 CFR 54.4980B-5 - COBRA continuation coverage.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 17 2014-04-01 2014-04-01 false COBRA continuation coverage. 54.4980B-5 Section 54.4980B-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.4980B-5 COBRA continuation coverage. The following questions-and-answers address the...

Excise Tax Avoidance: The Case of State Cigarette Taxes

PubMed Central

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

Trends in beverage prices following the introduction of a tax on sugar-sweetened beverages in Barbados.

PubMed

Alvarado, Miriam; Kostova, Deliana; Suhrcke, Marc; Hambleton, Ian; Hassell, Trevor; Samuels, T Alafia; Adams, Jean; Unwin, Nigel

2017-12-01

A 10% excise tax on sugar sweetened beverages (SSBs) was implemented in Barbados in September 2015. A national evaluation has been established to assess the impact of the tax. We present a descriptive analysis of initial price changes following implementation of the SSB tax using price data provided by a major supermarket chain in Barbados over the period 2014-2016. We summarize trends in price changes for SSBs and non-SSBs before and after the tax using year-on-year mean price per liter. We find that prior to the tax, the year-on-year growth of SSB and non-SSB prices was very similar (approximately 1%). During the quarter in which the tax was implemented, the trends diverged, with SSB price growth increasing to 3% and that of non-SSBs decreasing slightly. The growth of SSB prices outpaced non-SSBs prices in each quarter thereafter, reaching 5.9% compared to <1% for non-SSBs. Future analyses will assess the trends in prices of SSBs and non-SSBs over a longer period and will integrate price data from additional sources to assess heterogeneity of post-tax price changes. A continued examination of the impact of the SSB tax in Barbados will expand the evidence base available to policymakers worldwide in considering SSB taxes as a lever for reducing the consumption of added sugar at the population level. Copyright © 2017. Published by Elsevier Inc.

Defusing the baby boomer time bomb: projections of after-tax income in the twenty-first century.

PubMed

Baker, D

2001-01-01

There has been a major national policy debate over the prospective tax burden facing future generations of workers as a result of the impending retirement of the baby boom generation. However, the real determinant of well-being is after-tax income, not the tax rate on before-tax income. This study constructs a series of projections of after-tax income, for workers and families at different points in the income distribution, to examine the effects of several different trends. The author first calculates the extent to which after-tax income can be expected to decline as the result of the aging of the baby boomers, then calculates the impact on after-tax income for families at different points in the income distribution of a continuation of recent trends in wage inequality. He also constructs a category of "after-tax, after-health-care spending" income, which examines the impact of the continued rapid growth in health care costs. The findings suggest that the continuation of recent trends in inequality and health care cost growth will have a much larger effect on future living standards than will the aging of the baby boomers.

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

Cigarette Price Minimization Strategies in the United States: Price Reductions and Responsiveness to Excise Taxes

PubMed Central

2013-01-01

Introduction: Because cigarette price minimization strategies can provide substantial price reductions for individuals continuing their usual smoking behaviors following federal and state cigarette excise tax increases, we examined independent price reductions compensating for overlapping strategies. The possible availability of larger independent price reduction opportunities in states with higher cigarette excise taxes is explored. Methods: Regression analysis used the 2006–2007 Tobacco Use Supplement of the Current Population Survey (N = 26,826) to explore national and state-level independent price reductions that smokers obtained from purchasing cigarettes (a) by the carton, (b) in a state with a lower average after-tax cigarette price than in the state of residence, and (c) in “some other way,” including online or in another country. Price reductions from these strategies are estimated jointly to compensate for known overlapping strategies. Results: Each strategy reduced the price of cigarettes by 64–94 cents per pack. These price reductions are 9%–22% lower than conventionally estimated results not compensating for overlapping strategies. Price reductions vary substantially by state. Following cigarette excise tax increases, the price reduction available from purchasing cigarettes by cartons increased. Additionally, the price reduction from purchasing cigarettes in a state with a lower average after-tax cigarette price is positively associated with state cigarette excise tax rates and border state cigarette excise tax rate differentials. Conclusions: Findings from this large, nationally representative study of cigarette smokers suggest that price reductions are larger in states with higher cigarette excise taxes, and increase as cigarette excise taxes rise. PMID:23729501

26 CFR 41.4483-7 - Reduction in tax for vehicles registered in a contiguous foreign country.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Reduction in tax for vehicles registered in a... OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4483-7 Reduction in tax for vehicles registered...

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-4... that any mutual insurance company engaged in writing marine, fire, and casualty insurance which, for... 831, whether or not marine insurance is its predominant source of premium income. A company making an...

26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-4... that any mutual insurance company engaged in writing marine, fire, and casualty insurance which, for... 831, whether or not marine insurance is its predominant source of premium income. A company making an...

26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-4... that any mutual insurance company engaged in writing marine, fire, and casualty insurance which, for... 831, whether or not marine insurance is its predominant source of premium income. A company making an...

26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.831-4... that any mutual insurance company engaged in writing marine, fire, and casualty insurance which, for... 831, whether or not marine insurance is its predominant source of premium income. A company making an...

27 CFR 19.256 - Tax on wine.

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY ALCOHOL DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Additional Tax Provisions... wine, and compounds sold as wine) produced in or imported into or brought into the United States is....S.C. 5362(b)(3) for wine that is transferred in bond to the proprietor's distilled spirits plant...

27 CFR 19.256 - Tax on wine.

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY ALCOHOL DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Additional Tax Provisions... wine, and compounds sold as wine) produced in or imported into or brought into the United States is....S.C. 5362(b)(3) for wine that is transferred in bond to the proprietor's distilled spirits plant...

27 CFR 19.256 - Tax on wine.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Additional Tax Provisions... wine, and compounds sold as wine) produced in or imported into or brought into the United States is....S.C. 5362(b)(3) for wine that is transferred in bond to the proprietor's distilled spirits plant...

27 CFR 19.256 - Tax on wine.

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Additional Tax Provisions... wine, and compounds sold as wine) produced in or imported into or brought into the United States is....S.C. 5362(b)(3) for wine that is transferred in bond to the proprietor's distilled spirits plant...

Carbon taxes and the petroleum wealth

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

Rosendahl, K.E.

1995-12-31

A global carbon tax may have considerable impact on the petroleum wealth of fossil fuel producers. However, it is not clear to what extent such a tax eventually will decrease the producer prices, rather than increase the consumer prices. Thus, an interesting question is: How will the tax burden be shared between producers and consumers? This question is of course of major importance for countries with relatively large petroleum reserves, like for instance the OPEC-countries as well as Norway. In this study we are addressing this question, trying to reveal how different carbon taxes may change the petroleum wealth, bothmore » for the average producer and for Norway in particular. Even if a global climate treaty at present seems a bit distant, several OECD-countries are or have been discussing a carbon tax to restrict their emissions of CO{sub 2}. Hence, there is a fair possibility that such a tax, or eventually some quota restrictions, will be imposed in at least the main countries of the OECD-area, which stands for almost 60 percent of the worlds oil consumption. The size of this tax is difficult to foresee, and in addition, the tax may not be constant over time. However, some concrete proposals of a carbon tax have been put forward in e.g. the EU and the US, and several research projects have come up with appropriate suggestions (see e.g. Manne and Richels and Oliveira Martins et al.).« less

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...

26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6156-1...

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...

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...

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...

Distinguishing community benefits: tax exemption versus organizational legitimacy.

PubMed

Byrd, James D; Landry, Amy

2012-01-01

US policymakers continue to call into question the tax-exempt status of hospitals. As nonprofit tax-exempt entities, hospitals are required by the Internal Revenue Service (IRS) to report the type and cost of community benefits they provide. Institutional theory indicates that organizations derive organizational legitimacy from conforming to the expectations of their environment. Expectations from the state and federal regulators (the IRS, state and local taxing authorities in particular) and the community require hospitals to provide community benefits to achieve legitimacy. This article examines community benefit through an institutional theory framework, which includes regulative (laws and regulation), normative (certification and accreditation), and cultural-cognitive (relationship with the community including the provision of community benefits) pillars. Considering a review of the results of a 2006 IRS study of tax-exempt hospitals, the authors propose a model of hospital community benefit behaviors that distinguishes community benefits between cost-quantifiable activities appropriate for justifying tax exemption and unquantifiable activities that only contribute to hospitals' legitimacy.

Effect of weight-mile tax on road damage in Oregon

DOT National Transportation Integrated Search

1999-09-01

Oregon's weight-mile tax was amended in 1990 to provide for a lower tax rate for trucks weighing more than 80,000 pounds if they added axles. The additional axles within a weight class reduce the amount of road damage. The tax break was largely based...

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

PubMed

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

2015-03-01

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

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

PubMed Central

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

2015-01-01

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

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

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

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...

[Effects of tobacco tax increase on cigarette consumption and the impact on health policy].

PubMed

Plamper, E; Klever Deichert, G; Lauterbach, K W

2006-07-01

The purpose of this study is to analyse the recent development of tobacco taxes and demand for cigarettes in Germany and to describe consequences for health policy. A descriptive analysis of aggregated data of the Federal Statistical Office is used to show the development of tax income and consumer behaviour with regard to the degree of substitution between differently taxed tobacco products. From 1993 to 2002 the demand for cigarettes increased nearly continuously. In 2003 the demand for industrial cigarettes went down by 8.6% and in 2004 by 15.8%. The difference between taxes and prices of industrial cigarettes and substitutes increased over the time period and still continues to increase. Tax and price differences between tobacco products led to partial compensation of the decreasing demand for industrial cigarettes. Therefore a tax increase on substitute products like fine cut tobacco is recommended. There is still a lack of longitudinal epidemiological data on smoking behaviour in Germany that could affirm effects of tobacco taxation.

Tax exemption: why not-for-profits deserve it.

PubMed

Annis, R; Kistner, W G

1988-04-01

Not-for-profit healthcare facilities' tax-exempt status is coming under attack, particularly in congressional hearings on the unrelated business income tax. Therefore tax-exempt providers must keep adequate records of all services and expenditures to demonstrate and preserve their exempt nature. A facility qualifies for tax exemption by demonstrating that it is legally organized to achieve its exempt purpose and that the bulk of its activities is directed toward that goal. The exemption indicates an agreement between the government and the facility: The government is willing to forgo collection of the tax due because the facility performs tasks that would otherwise befall the government, in particular, caring for the indigent. In addition to such care, other social goods flowing from tax-exempt healthcare facilities include their responsiveness to the needs of the nation, their desire to benefit the community, the medical training they provide, and their role as outlets for philanthropy. Before great changes are made in the unrelated business income tax, tax-exempt facilities must make legislatures and the public aware of the vital services they provide.

27 CFR 53.61 - Imposition and rates of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., slip on recoil pads (in addition to standard buttplate), tools, gun cases for storage or transportation... this part. (e) Liability for tax. The tax imposed by section 4181 of the Code is payable by the...

The rise and fall of the world's first fat tax.

PubMed

Bødker, Malene; Pisinger, Charlotta; Toft, Ulla; Jørgensen, Torben

2015-06-01

In 2011, Denmark introduced the world's first tax on saturated fat, but only 15 months later the fat tax was abolished. The aim of this article is to investigate the political processes surrounding the implementation and rapid abolition of the fat tax. Our findings suggest that industry and trade associations were heavily involved in the political process of formulating the fat tax. Industry representatives used certain tactics to oppose the fat tax: threatening lawsuits, predicting welfare losses, casting doubt on evidence, diverting focus and requesting postponement. After the fat tax was implemented, the food industry continued their opposition through intensified lobbyism and juridical actions at EU level. However, other factors seem to have contributed to the fall of the fat tax. The tax received criticism for being poorly designed and gradually lost popularity among health professionals, politicians and the public. In the end, the fat tax was abolished for financial reasons. This study demonstrates how politicians considered the fat tax as a funding source rather than a public health initiative, which resulted in significant shortcomings. Furthermore, we demonstrate that the massive influence by industry stakeholders was not balanced with inputs from public health professionals, who should assume a more proactive role in policy-making. Copyright © 2015 Elsevier Ireland Ltd. All rights reserved.

Tax amnesties, justice perceptions, and filing behavior: a simulation study.

PubMed

Rechberger, Silvia; Hartner, Martina; Kirchler, Erich; Hämmerle, Franziska

2010-04-01

A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they "deserve") and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance.

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

ERIC Educational Resources Information Center

Brighton, Deb; Northup, Jim

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

PDLIM2 suppresses human T-cell leukemia virus type I Tax-mediated tumorigenesis by targeting Tax into the nuclear matrix for proteasomal degradation

PubMed Central

Yan, Pengrong; Fu, Jing; Qu, Zhaoxia; Li, Shirong; Tanaka, Takashi; Grusby, Michael J.

2009-01-01

The mechanisms by which the human T-cell leukemia virus type I (HTLV-I) Tax oncoprotein deregulates cellular signaling for oncogenesis have been extensively studied, but how Tax itself is regulated remains largely unknown. Here we report that Tax was negatively regulated by PDLIM2, which promoted Tax K48-linked polyubiquitination. In addition, PDLIM2 recruited Tax from its functional sites into the nuclear matrix where the polyubiquitinated Tax was degraded by the proteasome. Consistently, PDLIM2 suppressed Tax-mediated signaling activation, cell transformation, and oncogenesis both in vitro and in animal. Notably, PDLIM2 expression was down-regulated in HTLV-I–transformed T cells, and PDLIM2 reconstitution reversed the tumorigenicity of the malignant cells. These studies indicate that the counterbalance between HTLV-I/Tax and PDLIM2 may determine the outcome of HTLV-I infection. These studies also suggest a potential therapeutic strategy for cancers and other diseases associated with HTLV-I infection and/or PDLIM2 deregulation. PMID:19131544

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...

7 CFR 1925.3 - Servicing taxes.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE... the Government's security interests. Any unusual situations that may arise with respect to tax... through routine servicing of loans by emphasizing the advantages of setting aside sufficient income to...

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...

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Tax amnesties, justice perceptions, and filing behavior: a simulation study

PubMed Central

Rechberger, Silvia; Hartner, Martina; Kirchler, Erich; Hämmerle, Franziska

2010-01-01

A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they “deserve”) and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance. PMID:20890463

26 CFR 1.337(d)-7 - Tax on property owned by a C corporation that becomes property of a RIC or REIT.

Code of Federal Regulations, 2010 CFR

2010-04-01

... with its $12,000 net operating loss carryforward and will pay tax of $16,800 (35% of $48,000). (iii... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Tax on property owned by a C corporation that..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.337(d...

Role of Tax protein in human T-cell leukemia virus type-I leukemogenicity

PubMed Central

Azran, Inbal; Schavinsky-Khrapunsky, Yana; Aboud, Mordechai

2004-01-01

HTLV-1 is the etiological agent of adult T-cell leukemia (ATL), the neurological syndrome TSP/HAM and certain other clinical disorders. The viral Tax protein is considered to play a central role in the process leading to ATL. Tax modulates the expression of many viral and cellular genes through the CREB/ATF-, SRF- and NF-κB-associated pathways. In addition, Tax employs the CBP/p300 and p/CAF co-activators for implementing the full transcriptional activation competence of each of these pathways. Tax also affects the function of various other regulatory proteins by direct protein-protein interaction. Through these activities Tax sets the infected T-cells into continuous uncontrolled replication and destabilizes their genome by interfering with the function of telomerase and topoisomerase-I and by inhibiting DNA repair. Furthermore, Tax prevents cell cycle arrest and apoptosis that would otherwise be induced by the unrepaired DNA damage and enables, thereby, accumulation of mutations that can contribute to the leukemogenic process. Together, these capacities render Tax highly oncogenic as reflected by its ability to transform rodent fibroblasts and primary human T-cells and to induce tumors in transgenic mice. In this article we discuss these effects of Tax and their apparent contribution to the HTLV-1 associated leukemogenic process. Notably, however, shortly after infection the virus enters into a latent state, in which viral gene expression is low in most of the HTLV-1 carriers' infected T-cells and so is the level of Tax protein, although rare infected cells may still display high viral RNA. This low Tax level is evidently insufficient for exerting its multiple oncogenic effects. Therefore, we propose that the latent virus must be activated, at least temporarily, in order to elevate Tax to its effective level and that during this transient activation state the infected cells may acquire some oncogenic mutations which can enable them to further progress towards

Role of Tax protein in human T-cell leukemia virus type-I leukemogenicity.

PubMed

Azran, Inbal; Schavinsky-Khrapunsky, Yana; Aboud, Mordechai

2004-08-13

HTLV-1 is the etiological agent of adult T-cell leukemia (ATL), the neurological syndrome TSP/HAM and certain other clinical disorders. The viral Tax protein is considered to play a central role in the process leading to ATL. Tax modulates the expression of many viral and cellular genes through the CREB/ATF-, SRF- and NF-kappaB-associated pathways. In addition, Tax employs the CBP/p300 and p/CAF co-activators for implementing the full transcriptional activation competence of each of these pathways. Tax also affects the function of various other regulatory proteins by direct protein-protein interaction. Through these activities Tax sets the infected T-cells into continuous uncontrolled replication and destabilizes their genome by interfering with the function of telomerase and topoisomerase-I and by inhibiting DNA repair. Furthermore, Tax prevents cell cycle arrest and apoptosis that would otherwise be induced by the unrepaired DNA damage and enables, thereby, accumulation of mutations that can contribute to the leukemogenic process. Together, these capacities render Tax highly oncogenic as reflected by its ability to transform rodent fibroblasts and primary human T-cells and to induce tumors in transgenic mice. In this article we discuss these effects of Tax and their apparent contribution to the HTLV-1 associated leukemogenic process. Notably, however, shortly after infection the virus enters into a latent state, in which viral gene expression is low in most of the HTLV-1 carriers' infected T-cells and so is the level of Tax protein, although rare infected cells may still display high viral RNA. This low Tax level is evidently insufficient for exerting its multiple oncogenic effects. Therefore, we propose that the latent virus must be activated, at least temporarily, in order to elevate Tax to its effective level and that during this transient activation state the infected cells may acquire some oncogenic mutations which can enable them to further progress towards

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

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

26 CFR 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...

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...

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...

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...

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...

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.826-5 - Attribution of tax.