Sample records for taxes continued time

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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.

  20. 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…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    PubMed

    Komensky, A M

    1979-04-01

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

  7. 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...

  8. 26 CFR 25.6075-1 - Returns, time for filing gift tax returns for gifts made after December 31, 1981.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 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...

  10. 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...

  11. 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.

  12. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  16. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 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...

  18. 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...

  19. 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...

  20. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  2. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  3. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  4. 26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 26 CFR 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... value of reversionary or remainder interest in property. 301.6163-1 Section 301.6163-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Time and Place for Paying Tax Place and Due Date for Payment of Tax § 301.6163-1 Extension of time...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 26 CFR 301.6075-1 - Time for filing estate and gift tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 75 FR 75725 - Financial Management Service; Proposed Collection of Information: Tax Time Card Account Pilot...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-06

    ... Information: Tax Time Card Account Pilot, Screening, Focus Groups, and Study AGENCY: Financial Management... general public and other Federal agencies to take this opportunity to comment on a continuing information... Account Pilot Screening, Focus Groups, and Study.'' DATES: Written comments should be received on or...

  12. 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.

  13. 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...

  14. 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...

  15. 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...

  16. 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…

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. The Time Has Come for a Consumption Tax.

    ERIC Educational Resources Information Center

    Byrom, Fletcher L.

    1984-01-01

    The present tax system impedes investment and is unfairly distributed. A consumption tax is the best way to reduce future deficits without curbing growth. Describes the various forms that a consumption tax could take. Such a tax can be as progressive or regressive as policymakers want it to be. (Author/CS)

  11. Design of a real-time tax-data monitoring intelligent card system

    NASA Astrophysics Data System (ADS)

    Gu, Yajun; Bi, Guotang; Chen, Liwei; Wang, Zhiyuan

    2009-07-01

    To solve the current problem of low efficiency of domestic Oil Station's information management, Oil Station's realtime tax data monitoring system has been developed to automatically access tax data of Oil pumping machines, realizing Oil-pumping machines' real-time automatic data collection, displaying and saving. The monitoring system uses the noncontact intelligent card or network to directly collect data which can not be artificially modified and so seals the loopholes and improves the tax collection's automatic level. It can perform real-time collection and management of the Oil Station information, and find the problem promptly, achieves the automatic management for the entire process covering Oil sales accounting and reporting. It can also perform remote query to the Oil Station's operation data. This system has broad application future and economic value.

  12. Lapse of time effects on tax evasion in an agent-based econophysics model

    NASA Astrophysics Data System (ADS)

    Seibold, Götz; Pickhardt, Michael

    2013-05-01

    We investigate an inhomogeneous Ising model in the context of tax evasion dynamics where different types of agents are parameterized via local temperatures and magnetic fields. In particular, we analyze the impact of lapse of time effects (i.e. backauditing) and endogenously determined penalty rates on tax compliance. Both features contribute to a microfoundation of agent-based econophysics models of tax evasion.

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 26 CFR 53.4944-2 - Additional taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 53.4944-2 - Additional taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 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...

  1. 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...

  2. 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...

  3. 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.

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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.

  15. 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...

  16. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. [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.

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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

  20. 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...

  1. 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...

  2. 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...

  3. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 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...

  10. 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...

  11. 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

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 26 CFR 1.6654-1 - Addition to the tax in the case of an individual.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 26 CFR 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...

  20. Taxing Times: An Educational Intervention to Enhance Moral Reasoning in Tax

    ERIC Educational Resources Information Center

    Doyle, Elaine

    2015-01-01

    This paper outlines the development and implementation of an online educational intervention designed to enhance moral reasoning in higher level tax students. Before decisions are made about how to behave ethically, cognitive moral reasoning takes place. The importance of education in developing morally sensitive individuals who use principled…

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. Effects of alcohol tax increases on alcohol-related disease mortality in Alaska: time-series analyses from 1976 to 2004.

    PubMed

    Wagenaar, Alexander C; Maldonado-Molina, Mildred M; Wagenaar, Bradley H

    2009-08-01

    We evaluated the effects of tax increases on alcoholic beverages in 1983 and 2002 on alcohol-related disease mortality in Alaska. We used a quasi-experimental design with quarterly measures of mortality from 1976 though 2004, and we included other states for comparison. Our statistical approach combined an autoregressive integrated moving average model with structural parameters in interrupted time-series models. We observed statistically significant reductions in the numbers and rates of deaths caused by alcohol-related disease beginning immediately after the 1983 and 2002 alcohol tax increases in Alaska. In terms of effect size, the reductions were -29% (Cohen's d = -0.57) and -11% (Cohen's d = -0.52) for the 2 tax increases. Statistical tests of temporary-effect models versus long-term-effect models showed little dissipation of the effect over time. Increases in alcohol excise tax rates were associated with immediate and sustained reductions in alcohol-related disease mortality in Alaska. Reductions in mortality occurred after 2 tax increases almost 20 years apart. Taxing alcoholic beverages is an effective public health strategy for reducing the burden of alcohol-related disease.

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 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...

  7. 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.

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. Google Searches for "Cheap Cigarettes" Spike at Tax Increases: Evidence from an Algorithm to Detect Spikes in Time Series Data.

    PubMed

    Caputi, Theodore L

    2018-05-03

    Online cigarette dealers have lower prices than brick-and-mortar retailers and advertise tax-free status.1-8 Previous studies show smokers search out these online alternatives at the time of a cigarette tax increase.9,10 However, these studies rely upon researchers' decision to consider a specific date and preclude the possibility that researchers focus on the wrong date. The purpose of this study is to introduce an unbiased methodology to the field of observing search patterns and to use this methodology to determine whether smokers search Google for "cheap cigarettes" at cigarette tax increases and, if so, whether the increased level of searches persists. Publicly available data from Google Trends is used to observe standardized search volumes for the term, "cheap cigarettes". Seasonal Hybrid Extreme Studentized Deviate and E-Divisive with Means tests were performed to observe spikes and mean level shifts in search volume. Of the twelve cigarette tax increases studied, ten showed spikes in searches for "cheap cigarettes" within two weeks of the tax increase. However, the mean level shifts did not occur for any cigarette tax increase. Searches for "cheap cigarettes" spike around the time of a cigarette tax increase, but the mean level of searches does not shift in response to a tax increase. The SHESD and EDM tests are unbiased methodologies that can be used to identify spikes and mean level shifts in time series data without an a priori date to be studied. SHESD and EDM affirm spikes in interest are related to tax increases. • Applies improved statistical techniques (SHESD and EDM) to Google search data related to cigarettes, reducing bias and increasing power • Contributes to the body of evidence that state and federal tax increases are associated with spikes in searches for cheap cigarettes and may be good dates for increased online health messaging related to tobacco.

  14. 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...

  15. 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...

  16. 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...

  17. 26 CFR 1.6655-7 - Addition to tax on account of excessive adjustment under section 6425.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional... section 6655(a) for failure to pay estimated income tax, the excessive adjustment under section 6425 is... section 6425. (a) Section 6655(h) imposes an addition to the tax under chapter 1 of the Internal Revenue...

  18. 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...

  19. Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

    ERIC Educational Resources Information Center

    Hauptman, Arthur M.; Gladieux, Lawrence E.

    The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

  20. 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

  1. 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.

  2. 26 CFR 1.472-3 - Time and manner of making election.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 1.472-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Inventories § 1.472-3 Time and manner of making election. (a) The LIFO inventory method may be adopted and used only if the taxpayer files with his income tax return for the...

  3. 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...

  4. Effects of alcohol taxes on alcohol-related mortality in Florida: time-series analyses from 1969 to 2004.

    PubMed

    Maldonado-Molina, Mildred M; Wagenaar, Alexander C

    2010-11-01

    Over a hundred studies have established the effects of beverage alcohol taxes and prices on sales and drinking behaviors. Yet, relatively few studies have examined effects of alcohol taxes on alcohol-related mortality. We evaluated effects of multiple changes in alcohol tax rates in the state of Florida from 1969 to 2004 on disease (not injury) mortality. A time-series quasi-experimental research design was used, including non-alcohol deaths within Florida and other states' rates of alcohol-related mortality for comparison. A total of 432 monthly observations of mortality in Florida were examined over the 36-year period. Analyses included ARIMA, fixed-effects, and random-effects models, including a noise model, tax independent variables, and structural covariates. We found significant reductions in mortality related to chronic heavy alcohol consumption following legislatively induced increases in alcohol taxes in Florida. The frequency of deaths (t = -2.73, p = 0.007) and the rate per population (t = -2.06, p = 0.04) declined significantly. The elasticity effect estimate is -0.22 (t = -1.88, p = 0.06), indicating a 10% increase in tax is associated with a 2.2% decline in deaths. Increased alcohol taxes are associated with significant and sizable reductions in alcohol-attributable mortality in Florida. Results indicate that 600 to 800 lives per year could be saved if real tax rates were returned to 1983 levels (when the last tax increase occurred). Findings highlight the role of tax policy as an effective means for reducing deaths associated with chronic heavy alcohol use. Copyright © 2010 by the Research Society on Alcoholism.

  5. Effects of alcohol taxes on alcohol-related mortality in Florida: Time-series analyses from 1969–2004

    PubMed Central

    Maldonado-Molina, Mildred M.; Wagenaar, Alexander C.

    2010-01-01

    Background Over a hundred studies have established the effects of beverage alcohol taxes and prices on sales and drinking behaviors. Yet, relatively few studies have examined effects of alcohol taxes on alcohol-related mortality. We evaluated effects of multiple changes in alcohol tax rates in the State of Florida from 1969–2004 on disease (not injury) mortality. Methods A time-series quasi-experimental research design was used, including non-alcohol deaths within Florida and other states’ rates of alcohol-related mortality for comparison. A total of 432 monthly observations of mortality in Florida were examined over the 36-year period. Analyses included ARIMA, fixed-effects, and random effects models, including a noise model, tax independent variables, and structural covariates. Results We found significant reductions in mortality related to chronic heavy alcohol consumption following legislatively induced increases in alcohol taxes in Florida. The frequency of deaths (t=−2.73, p=.007) and the rate per population (t=−2.06, p=.04) declined significantly. The elasticity effect estimate is −0.22 (t=−1.88, p=.06), indicating a 10% increase in tax is associated with a 2.2% decline in deaths. Conclusions Increased alcohol taxes are associated with significant and sizable reductions in alcohol-attributable mortality in Florida. Results indicate that 600–800 lives per year could be saved if real tax rates were returned to 1983 levels (when the last tax increase occurred). Findings highlight the role of tax policy as an effective means for reducing deaths associated with chronic heavy alcohol use. PMID:20659073

  6. 26 CFR 31.6302-2 - Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes under the Railroad Retirement Tax Act (RRTA). (a) General rule. Except as otherwise provided in this section, the rules of § 31.6302-1 determine the time and manner of making deposits of employee tax... payments made after December 31, 1992. Railroad retirement taxes described in section 3221(c) arising...

  7. 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...

  8. 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...

  9. 26 CFR 1.269-5 - Time of acquisition of control.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 1.269-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269-5 Time of acquisition of control. (a) In... whether the creditors acquired control of Corporation L no earlier with the principal purpose of evasion...

  10. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 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...

  13. 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

  14. 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...

  15. 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...

  16. 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...

  17. 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…

  18. 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...

  19. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 26 CFR 1.6081-8 - Automatic extension of time to file certain information returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

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

    PubMed Central

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

    2012-01-01

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

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

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

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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.

  3. SMYD3 interacts with HTLV-1 Tax and regulates subcellular localization of Tax.

    PubMed

    Yamamoto, Keiyu; Ishida, Takaomi; Nakano, Kazumi; Yamagishi, Makoto; Yamochi, Tadanori; Tanaka, Yuetsu; Furukawa, Yoichi; Nakamura, Yusuke; Watanabe, Toshiki

    2011-01-01

    HTLV-1 Tax deregulates signal transduction pathways, transcription of genes, and cell cycle regulation of host cells, which is mainly mediated by its protein-protein interactions with host cellular factors. We previously reported an interaction of Tax with a histone methyltransferase (HMTase), SUV39H1. As the interaction was mediated by the SUV39H1 SET domain that is shared among HMTases, we examined the possibility of Tax interaction with another HMTase, SMYD3, which methylates histone H3 lysine 4 and activates transcription of genes, and studied the functional effects. Expression of endogenous SMYD3 in T cell lines and primary T cells was confirmed by immunoblotting analysis. Co-immuno-precipitaion assays and in vitro pull-down assay indicated interaction between Tax and SMYD3. The interaction was largely dependent on the C-terminal 180 amino acids of SMYD3, whereas the interacting domain of Tax was not clearly defined, although the N-terminal 108 amino acids were dispensable for the interaction. In the cotransfected cells, colocalization of Tax and SMYD3 was indicated in the cytoplasm or nuclei. Studies using mutants of Tax and SMYD3 suggested that SMYD3 dominates the subcellular localization of Tax. Reporter gene assays showed that nuclear factor-κB activation promoted by cytoplasmic Tax was enhanced by the presence of SMYD3, and attenuated by shRNA-mediated knockdown of SMYD3, suggesting an increased level of Tax localization in the cytoplasm by SMYD3. Our study revealed for the first time Tax-SMYD3 direct interaction, as well as apparent tethering of Tax by SMYD3, influencing the subcellular localization of Tax. Results suggested that SMYD3-mediated nucleocytoplasmic shuttling of Tax provides one base for the pleiotropic effects of Tax, which are mediated by the interaction of cellular proteins localized in the cytoplasm or nucleus. © 2010 Japanese Cancer Association.

  4. 27 CFR 24.270 - Determination of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Determination of tax. 24.270 Section 24.270 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Determination of tax. The tax on wine is determined at the time of removal from a bonded wine premises for...

  5. Relationship between radiation treatment time and overall survival after induction chemotherapy for locally advanced head-and-neck carcinoma: a subset analysis of TAX 324.

    PubMed

    Sher, David J; Posner, Marshall R; Tishler, Roy B; Sarlis, Nicholas J; Haddad, Robert I; Holupka, Edward J; Devlin, Phillip M

    2011-12-01

    To analyze the relationship between overall survival (OS) and radiation treatment time (RTT) and overall treatment time (OTT) in a well-described sequential therapy paradigm for locally advanced head-and-neck carcinoma (LAHNC). TAX 324 is a Phase III study comparing TPF (docetaxel, cisplatin, and fluorouracil) with PF (cisplatin and fluorouracil) induction chemotherapy (IC) in LAHNC patients; both arms were followed by carboplatin-based chemoradiotherapy (CRT). Prospective radiotherapy quality assurance was performed. This analysis includes all patients who received three cycles of IC and a radiation dose of ≥70 Gy. Radiotherapy treatment time was analyzed as binary (≤8 weeks vs. longer) and continuous (number of days beyond 8 weeks) functions. The primary analysis assessed the relationship between RTT, OTT, and OS, and the secondary analysis explored the association between treatment times and locoregional recurrence (LRR). A total of 333 (of 501) TAX 324 patients met the criteria for inclusion in this analysis. There were no significant differences between the treatment arms in baseline or treatment characteristics. On multivariable analysis, PF IC, World Health Organization performance status of 1, non-oropharynx site, T3/4 stage, N3 status, and prolonged RTT (hazard ratio 1.63, p=0.006) were associated with significantly inferior survival. Performance status, T3/4 disease, and prolonged RTT (odds ratio 1.68, p=0.047) were independently and negatively related to LRR on multivariable analysis, whereas PF was not. Overall treatment time was not independently associated with either OS or LRR. In this secondary analysis of the TAX 324 trial, TPF IC remains superior to PF IC after controlling for radiotherapy delivery time. Even with optimal IC and concurrent chemotherapy, a non-prolonged RTT is a crucial determinant of treatment success. Appropriate delivery of radiotherapy after IC remains essential for optimizing OS in LAHNC. Copyright © 2011 Elsevier Inc

  6. Relationship Between Radiation Treatment Time and Overall Survival After Induction Chemotherapy for Locally Advanced Head-and-Neck Carcinoma: A Subset Analysis of TAX 324

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

    Sher, David J., E-mail: dsher@partners.org; Posner, Marshall R.; Tishler, Roy B.

    2011-12-01

    Purpose: To analyze the relationship between overall survival (OS) and radiation treatment time (RTT) and overall treatment time (OTT) in a well-described sequential therapy paradigm for locally advanced head-and-neck carcinoma (LAHNC). Methods and Materials: TAX 324 is a Phase III study comparing TPF (docetaxel, cisplatin, and fluorouracil) with PF (cisplatin and fluorouracil) induction chemotherapy (IC) in LAHNC patients; both arms were followed by carboplatin-based chemoradiotherapy (CRT). Prospective radiotherapy quality assurance was performed. This analysis includes all patients who received three cycles of IC and a radiation dose of {>=} 70 Gy. Radiotherapy treatment time was analyzed as binary ({<=} 8more » weeks vs. longer) and continuous (number of days beyond 8 weeks) functions. The primary analysis assessed the relationship between RTT, OTT, and OS, and the secondary analysis explored the association between treatment times and locoregional recurrence (LRR). Results: A total of 333 (of 501) TAX 324 patients met the criteria for inclusion in this analysis. There were no significant differences between the treatment arms in baseline or treatment characteristics. On multivariable analysis, PF IC, World Health Organization performance status of 1, non-oropharynx site, T3/4 stage, N3 status, and prolonged RTT (hazard ratio 1.63, p = 0.006) were associated with significantly inferior survival. Performance status, T3/4 disease, and prolonged RTT (odds ratio 1.68, p = 0.047) were independently and negatively related to LRR on multivariable analysis, whereas PF was not. Overall treatment time was not independently associated with either OS or LRR. Conclusions: In this secondary analysis of the TAX 324 trial, TPF IC remains superior to PF IC after controlling for radiotherapy delivery time. Even with optimal IC and concurrent chemotherapy, a non-prolonged RTT is a crucial determinant of treatment success. Appropriate delivery of radiotherapy after IC remains

  7. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... failure to file timely return. 1.547-5 Section 1.547-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No deduction...

  8. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... failure to file timely return. 1.547-5 Section 1.547-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No deduction...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 27 CFR 27.45 - Rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

  16. 27 CFR 27.45 - Rate of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

  17. 27 CFR 27.45 - Rate of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

  18. 27 CFR 27.45 - Rate of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE TREASURY ALCOHOL IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

  19. 27 CFR 27.45 - Rate of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... THE TREASURY LIQUORS IMPORTATION OF DISTILLED SPIRITS, WINES, AND BEER Tax On Imported Distilled Spirits, Wines, and Beer Beer § 27.45 Rate of tax. A tax is imposed by 26 U.S.C. 5051, on all beer.... The tax on beer shall be determined at the time of importation, or, if entered into customs custody...

  20. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

  1. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

  2. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

  3. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

  4. 26 CFR 31.6071(a)-1A - Time for filing returns with respect to the railroad unemployment repayment tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Time for filing returns with respect to the railroad unemployment repayment tax. 31.6071(a)-1A Section 31.6071(a)-1A Internal Revenue INTERNAL REVENUE... filing returns with respect to the railroad unemployment repayment tax. (a) In general. Each return of...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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…

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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,…

  6. 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. 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...

  8. 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...

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

    PubMed

    Dennis-Escoffier, Shirley; Quintana, Olga

    2004-04-01

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

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 26 CFR 1.6654-2T - Exceptions to imposition of the addition to the tax in the case of individuals (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6654-2T Exceptions to imposition of the addition to the tax in the case of individuals (temporary). (a) In general. The addition to the tax under...

  15. 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...

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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

  5. 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.

  6. Arming Yourself for the Annual Tax Battle.

    ERIC Educational Resources Information Center

    Pearlman, Dara

    1984-01-01

    Discusses tax preparation and planning programs for microcomputers, including how programs save time and money, how they may or may not perform calculations accurately, how they compare to services offered by professional tax preparers, and the deduction of software costs. Ten tax programs are listed and described. (MBR)

  7. 31 CFR 32.1 - Timing of disbursements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... INCOME HOUSING TAX CREDITS § 32.1 Timing of disbursements. (a) State housing credit agencies that receive funds under section 1602 of Division B of the American Recovery and Reinvestment Tax Act of 2009 must...) above does not prevent State housing credit agencies from continuing to disburse funds to subawardees...

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

    PubMed

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

    2017-06-01

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

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

    PubMed Central

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

    2017-01-01

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

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  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...

  2. 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...

  3. 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.

  4. Poor Smokers, Poor Quitters, and Cigarette Tax Regressivity

    PubMed Central

    Remler, Dahlia K.

    2004-01-01

    The traditional view that excise taxes are regressive has been challenged. I document the history of the term regressive tax, show that traditional definitions have always found cigarette taxes to be regressive, and illustrate the implications of the greater price responsiveness observed among the poor. I explain the different definitions of tax burden: accounting, welfare-based willingness to pay, and welfare-based time inconsistent. Progressivity (equity across income groups) is sensitive to the way in which tax burden is assessed. Analysis of horizontal equity (fairness within a given income group) shows that cigarette taxes heavily burden poor smokers who do not quit, no matter how tax burden is assessed. PMID:14759931

  5. 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.

  6. 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

  7. 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...

  8. Special report on taxation. Court of Appeals denies tax exemption based on "substantial commercial purpose".

    PubMed

    Schieble, M T

    1992-05-01

    When viewed against the background of continuing state and federal legislative efforts to limit the availability of tax-exempt status, the Living Faith case could be seen as yet another indication of difficult times ahead for nonprofit providers. Although it is too early to tell whether this will in fact be the case, tax-exempt providers should be aware of the Living Faith case as perhaps the clearest statement from a federal appeals court in recent years that the operation of an enterprise in too businesslike a manner may make it a taxable activity. Tax-exempt providers that now operate or plan to operate ancillary businesses, whether through joint ventures, wholly-owned subsidiaries, or otherwise, should carefully evaluate such activities against the criteria articulated in Living Faith. This analysis is important not only for purposes of determining whether such activities can qualify for tax-exempt status in and of themselves, but also as an indicator of how such activities might affect the tax-exempt status of the provider.

  9. 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...

  10. 27 CFR 31.234 - Liability for special (occupational) tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... special (occupational) tax in accordance with the laws and regulations in effect at that time. The tax... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Liability for special... Liability for special (occupational) tax. The special (occupational) tax on alcohol beverage dealers was...

  11. 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.

  12. Congestion road tax and physical activity.

    PubMed

    Bergman, Patrick; Grjibovski, Andrej M; Hagströmer, Maria; Patterson, Emma; Sjöström, Michael

    2010-02-01

    Large-scale policy and environmental changes, such as congestion road taxes, may be a way to promote active transportation. This study aimed to examine the potential effect of a congestion road tax on physical activity. Baseline data were collected during October-November 2003, follow-up data in May 2006, and analysis was performed in September 2008. The short self-administered version of the International Physical Activity Questionnaire was used to assess physical activity. Data from those with access to motorized vehicles in the Stockholm region (n=165), where the tax was in place, were compared with those from the Göteborg/Malmö regions (n=138). Within each region before and during the road tax implementation, the data were analyzed for differences in time spent at different intensity levels of physical activity, in addition to sitting, as well as for changes in reported time in overall (weighted) physical activity. There were no significant differences in the magnitude of the changes of the intensity levels of physical activity, weighted overall physical activity, or sitting, between Stockholm and Göteborg/Malmö. Among those exposed to the congestion road tax and with access to motorized vehicles, an increase in moderate physical activity (p=0.036); overall physical activity (p=0.015); and a reduction in time spent sitting (p=0.009) was observed. No differences were observed among those unexposed. The results from this study on the influence of a congestion road tax on levels of physical activity, though inconclusive, suggest that policy changes such as a congestion road tax might promote improvements in physical activity levels in individuals with motorized vehicles. Copyright 2010 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

  13. 26 CFR 20.6151-1 - Time and place for paying tax shown on the return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... extension of time for paying the tax, see § 20.6161-1. (2) Reversionary or remainder interests. For... Treasury Department Circular No. 300, Revised (31 CFR part 306), may be redeemed at par plus accrued... and 301.6312-2 of this chapter (Regulations on Procedure and Administration) for provisions relating...

  14. 26 CFR 20.6151-1 - Time and place for paying tax shown on the return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... extension of time for paying the tax, see § 20.6161-1. (2) Reversionary or remainder interests. For... Treasury Department Circular No. 300, Revised (31 CFR part 306), may be redeemed at par plus accrued... and 301.6312-2 of this chapter (Regulations on Procedure and Administration) for provisions relating...

  15. 26 CFR 20.6151-1 - Time and place for paying tax shown on the return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... extension of time for paying the tax, see § 20.6161-1. (2) Reversionary or remainder interests. For... Treasury Department Circular No. 300, Revised (31 CFR part 306), may be redeemed at par plus accrued... and 301.6312-2 of this chapter (Regulations on Procedure and Administration) for provisions relating...

  16. 26 CFR 20.6151-1 - Time and place for paying tax shown on the return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... extension of time for paying the tax, see § 20.6161-1. (2) Reversionary or remainder interests. For... Treasury Department Circular No. 300, Revised (31 CFR part 306), may be redeemed at par plus accrued... and 301.6312-2 of this chapter (Regulations on Procedure and Administration) for provisions relating...

  17. 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…

  18. 26 CFR 1.6151-1 - Time and place for paying tax shown on returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 1.455-6 - Time and manner of making election.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... treat prepaid subscription income of a trade or business under section 455 for the first taxable year... “within 12 months” election for its trade or business at the time prescribed for making the election to... TAX (CONTINUED) INCOME TAXES Taxable Year for Which Items of Gross Income Included § 1.455-6 Time and...

  20. Effect of the Australian "Alcopops Tax" on Alcohol-Related Emergency Department Presentations for Injury in Two States.

    PubMed

    Lensvelt, Eveline; Liang, Wenbin; Gilmore, William; Gordon, Elise; Hobday, Michelle; Chikritzhs, Tanya

    2016-09-01

    The purpose of this study was to examine the impact of a specific tax increase on ready-to-drink beverages (the "alcopops" tax) on male injuries presenting to emergency departments during times likely to be highly alcohol related in two Australian states. Poisson regression was used to compare annual risk of Western Australian and Victorian male emergency department injuries occurring during high alcohol-related times before and after the implementation of the alcopops tax. A range of age groups was examined. Surrogate methodology was applied to identify numbers of emergency department injuries that occurred during high and low alcohol-related times. Risk of injury during high alcohol-related times (incident rate ratio [IRR]) was lower among Western Australian 12- to 15-year-olds beginning from the year of the tax increase and continued throughout. Lower IRRs were also apparent for 15- to 19-year-olds, although some delay was implicated. There was no change for 12- to 15-year-old Victorians, but immediate declines were evident for 15- to 19-year-olds. To a lesser extent, delayed effects were also indicated for 20- to 29-year-olds in both states. There was no evidence of a change in injury risk during high alcohol-related times among the oldest age group (35-39 years). Previous research on beverage-specific taxes has suggested that they may increase alcohol-related harms among the target group. This study found no evidence of increased injury during high alcohol-related times associated with the alcopops tax in two states. Evidence of reduced harm was apparent, however, and strongest for Western Australian males aged 19 years and younger. These outcomes are consistent with documented national reductions in alcopops sales.

  1. 26 CFR 20.2107-1 - Expatriation to avoid tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

  2. 26 CFR 20.2107-1 - Expatriation to avoid tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

  3. 26 CFR 20.2107-1 - Expatriation to avoid tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

  4. Tax Reform 1975: Issues Facing Higher Education.

    ERIC Educational Resources Information Center

    Steinbach, Sheldon Elliot

    Voluntary support has been a major factor in the financing of American higher education since colonial times. Yet several recent proposals intended as tax reform measures threaten to reduce voluntary donations at a time when the nation's postsecondary institutions are in the throes of financial distress. The income tax proposals that would have an…

  5. 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...

  6. 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...

  7. 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...

  8. EU to review implications of tax

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

    Scott, A.

    1997-05-21

    The European Council of Ministers has postponed discussion of the European Commission`s proposed energy tax and has authorized a study to reevaluate the technical and legal implications and the costs and benefits of the tax. The reevaluation comes as a ray of hope to European chemical industry officials, who are concerned about the effects of the tax on the industry`s international competitiveness. The commission`s proposal would tax natural gas, electricity, and coal in the European Union (EU) for the first time. It would raise taxes throughout the EU to one level. In its current form the energy tax would devastatemore » the European industry`s competitiveness outside the region, says European Chemical Industry Council (Cefic) counsel Claude Culem. We`re willing to improve emissions to achieve environmental goals - we don`t need energy taxes, Culem tells CW. The whole project is dangerous, not necessarily in the short term, but certainly in the long term. European Parliament ministers are scheduled to debate the issue with the Dutch government, which holds the EU presidency, and hope to wrap up proceedings over the summer. The tax may only be adopted when ministers agree on it unanimously. If it is approved, it would be implemented in two stages, in 2000 and 2002.« less

  9. 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...

  10. The contribution of excise cigarette taxes on the decline in youth smoking in Canada during the time of the Federal Tobacco Control Strategy (2002-2012).

    PubMed

    Manivong, Phongsack; Harper, Sam; Strumpf, Erin

    2017-06-16

    To evaluate the impact of changes in cigarette taxes on smoking for youths aged 15-18 in Canada during the time of the Federal Tobacco Control Strategy (FTCS). We used a difference-in-differences framework and leveraged the variation in cigarette taxes across Canada and over time. We used regression models with province and year fixed effects, and individual-level and provincial-level covariates on 2002-2012 data from the Canadian Tobacco Use Monitoring Survey. Tax increases generally did not affect smoking outcomes. Each increase of CAD $1.00 (adjusted to year 2000 dollars) in excise cigarette taxes per package of 20 was associated with a 0.2 percentage point (95% CI: -1.8; 2.2) change in smoking prevalence, and a change of 0.3 in mean cigarettes smoked in the past week (95% CI: -1.2; 1.8). From 2002 to 2012, smoking prevalence and mean smoking frequency were in steady decline among youths in Canada. This decline, however, was evident even among provinces with stable or decreasing cigarette tax levels. Tobacco taxes have mostly increased since the 1980s, and so, tax levels were already quite high by the launch of the FTCS. Province fixed effects and common temporal changes accounted for 83.7% of the variation in smoking prevalence. We derived similar results for smoking frequency. The cumulative tax increase during our study period was at least $1.00 for only three provinces. Thus, our findings suggest that factors driving down tobacco use among youths in all provinces appear to outweigh any impact of small tax increases at already high tax levels.

  11. 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...

  12. 27 CFR 19.222 - Basic tax law provisions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... be immediately, or at any subsequent time, transferred into any other substance, either in the... 26 U.S.C. 5004, the tax becomes a first lien on the distilled spirits from the time the spirits come... a proof gallon basis is allowed at the time the tax is payable as if it constituted a reduction in...

  13. 27 CFR 19.222 - Basic tax law provisions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... be immediately, or at any subsequent time, transferred into any other substance, either in the... 26 U.S.C. 5004, the tax becomes a first lien on the distilled spirits from the time the spirits come... a proof gallon basis is allowed at the time the tax is payable as if it constituted a reduction in...

  14. 27 CFR 19.222 - Basic tax law provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... be immediately, or at any subsequent time, transferred into any other substance, either in the... 26 U.S.C. 5004, the tax becomes a first lien on the distilled spirits from the time the spirits come... a proof gallon basis is allowed at the time the tax is payable as if it constituted a reduction in...

  15. 27 CFR 19.222 - Basic tax law provisions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... be immediately, or at any subsequent time, transferred into any other substance, either in the... 26 U.S.C. 5004, the tax becomes a first lien on the distilled spirits from the time the spirits come... a proof gallon basis is allowed at the time the tax is payable as if it constituted a reduction in...

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 1.826-5 - Attribution of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

  6. 26 CFR 1.826-5 - Attribution of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

  7. 26 CFR 1.826-5 - Attribution of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

  8. 26 CFR 1.826-5 - Attribution of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

  9. Taxing food: implications for public health nutrition.

    PubMed

    Caraher, Martin; Cowburn, Gill

    2005-12-01

    To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour. The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance. The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying. CONCLUSIONS FOR POLICY: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.

  10. 26 CFR 1.831-4 - Election of multiple line companies to be taxed on total income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Other Insurance Companies § 1.831-4 Election of... mutual insurance company engaged in writing marine, fire, and casualty insurance which, for any 5-year..., whether or not marine insurance is its predominant source of premium income. A company making an election...

  11. Korea's 2015 cigarette tax increases.

    PubMed

    Cherukupalli, Rajeev

    2016-03-01

    South Korea increased tobacco taxes in 2015 after a 10-year gap. This commentary suggests two lessons for public finance practitioners. Substantive tax increases are crucial to reducing tobacco use; particularly where prices are demonstrably lower and prevalence higher in comparison to other countries ranked similarly on economic development indicators. Second, as a rule of thumb, governments cannot afford to neglect the annual increases that ensure that tobacco taxes do not lose their efficacy over time. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  12. 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

  13. 26 CFR 1.821-1 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    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 or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance...

  14. 26 CFR 1.821-1 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    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 or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance...

  15. 26 CFR 1.821-3 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    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 or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance...

  16. 26 CFR 1.821-3 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    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 or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance...

  17. 26 CFR 1.821-3 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    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 or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance...

  18. 26 CFR 1.821-1 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    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 or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance...

  19. 26 CFR 1.821-1 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    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 or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance...

  20. 26 CFR 1.821-3 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    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 or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance...

  1. 26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax Taxable Years Beginning... representative, a dividend from sources within France from which French tax has been withheld at the reduced rate... included in the gross income from sources within France of any beneficiary or partner, as the case may be...

  2. 27 CFR 44.253 - Tax classification for cigars.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE... in the package; and (c) For small cigars, the classification of the product for tax purposes (i.e...

  3. 27 CFR 44.253 - Tax classification for cigars.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE... in the package; and (c) For small cigars, the classification of the product for tax purposes (i.e...

  4. 27 CFR 44.253 - Tax classification for cigars.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE... in the package; and (c) For small cigars, the classification of the product for tax purposes (i.e...

  5. 27 CFR 44.253 - Tax classification for cigars.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE... in the package; and (c) For small cigars, the classification of the product for tax purposes (i.e...

  6. 27 CFR 44.253 - Tax classification for cigars.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE... in the package; and (c) For small cigars, the classification of the product for tax purposes (i.e...

  7. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

  8. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * 0 Par. 2. Section 53.4965-2 is amended... * * * 0 Par. 7. Section 54.6011-1 is amended by revising paragraph (c)(2) to read as follows: Sec. 54.6011... shelter transactions to which tax-exempt entities are parties; sections 6033(a)(2) and 6011(g), relating...

  9. A time series analysis of alcohol-related presentations to emergency departments in Queensland following the increase in alcopops tax.

    PubMed

    Kisely, Steve; Lawrence, David

    2016-02-01

    Raising duty on alcohol across the board can reduce morbidity, mortality and other adverse consequences of alcohol use. However, effectiveness is less certain for measures that target specific types of alcohol beverage in isolation. One example from Australia was the increase in tax on alcopops favoured by young people to curb risky drinking in this demographic. We measured alcohol-related health harms in 15-29-year-olds presenting to emergency departments (EDs) in Queensland following the tax increase. These presentations were compared with following ED controls: (1) 15-29-year-olds with asthma or appendicitis; and (2) 30-49-year-olds presenting with alcohol-related harms. We analysed data over a 5-year period (April 2005-April 2010) using a time series analysis. This covered 3 years before, and 2 years after, the tax increase. We investigated both mental and behavioural consequences (F10 codes), and intentional/unintentional injuries (S and T codes). We fitted an ARIMA (autoregressive integrated moving average) model to test for a change following the increased 'alcopops' tax in April 2008. There was no significant decrease in alcohol-related ED presentations in 15-29-year-olds compared to any of the controls. We found similar results for males and females, narrow and broad definitions of alcohol-related harms, under-19s and ED presentations at night-time and weekends. The increase in tax on 'alcopops' did not result in any reduction in alcohol-related harms in this population. Targeting particular alcoholic drinks may therefore not be as effective as more comprehensive policies such as minimum unit pricing for alcohol. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  10. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  13. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  15. Cigarette Tax Increase and Infant Mortality

    PubMed Central

    Warner, Kenneth E.; Pordes, Elisabeth; Davis, Matthew M.

    2016-01-01

    BACKGROUND AND OBJECTIVE: Maternal smoking increases the risk for preterm birth, low birth weight, and sudden infant death syndrome, which are all causes of infant mortality. Our objective was to evaluate if changes in cigarette taxes and prices over time in the United States were associated with a decrease in infant mortality. METHODS: We compiled data for all states from 1999 to 2010. Time-series models were constructed by infant race for cigarette tax and price with infant mortality as the outcome, controlling for state per-capita income, educational attainment, time trend, and state random effects. RESULTS: From 1999 through 2010, the mean overall state infant mortality rate in the United States decreased from 7.3 to 6.2 per 1000 live births, with decreases of 6.0 to 5.3 for non-Hispanic white and 14.3 to 11.3 for non-Hispanic African American infants (P < .001). Mean inflation-adjusted state and federal cigarette taxes increased from $0.84 to $2.37 per pack (P < .001). In multivariable regression models, we found that every $1 increase per pack in cigarette tax was associated with a change in infant deaths of −0.19 (95% confidence interval −0.33 to −0.05) per 1000 live births overall, including changes of −0.21 (−0.33 to −0.08) for non-Hispanic white infants and −0.46 (−0.90 to −0.01) for non-Hispanic African American infants. Models for cigarette price yielded similar findings. CONCLUSIONS: Increases in cigarette taxes and prices are associated with decreases in infant mortality rates, with stronger impact for African American infants. Federal and state policymakers may consider increases in cigarette taxes as a primary prevention strategy for infant mortality. PMID:26628730

  16. Cigarette Tax Increase and Infant Mortality.

    PubMed

    Patrick, Stephen W; Warner, Kenneth E; Pordes, Elisabeth; Davis, Matthew M

    2016-01-01

    Maternal smoking increases the risk for preterm birth, low birth weight, and sudden infant death syndrome, which are all causes of infant mortality. Our objective was to evaluate if changes in cigarette taxes and prices over time in the United States were associated with a decrease in infant mortality. We compiled data for all states from 1999 to 2010. Time-series models were constructed by infant race for cigarette tax and price with infant mortality as the outcome, controlling for state per-capita income, educational attainment, time trend, and state random effects. From 1999 through 2010, the mean overall state infant mortality rate in the United States decreased from 7.3 to 6.2 per 1000 live births, with decreases of 6.0 to 5.3 for non-Hispanic white and 14.3 to 11.3 for non-Hispanic African American infants (P < .001). Mean inflation-adjusted state and federal cigarette taxes increased from $0.84 to $2.37 per pack (P < .001). In multivariable regression models, we found that every $1 increase per pack in cigarette tax was associated with a change in infant deaths of -0.19 (95% confidence interval -0.33 to -0.05) per 1000 live births overall, including changes of -0.21 (-0.33 to -0.08) for non-Hispanic white infants and -0.46 (-0.90 to -0.01) for non-Hispanic African American infants. Models for cigarette price yielded similar findings. Increases in cigarette taxes and prices are associated with decreases in infant mortality rates, with stronger impact for African American infants. Federal and state policymakers may consider increases in cigarette taxes as a primary prevention strategy for infant mortality. Copyright © 2016 by the American Academy of Pediatrics.

  17. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  19. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 31.3121(k)-1 - Waiver of exemption from taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  1. [Cigarette taxes and demand in Colombia].

    PubMed

    Maldonado, Norman; Llorente, Blanca; Deaza, Javier

    2016-10-01

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

  2. SUV39H1 interacts with HTLV-1 Tax and abrogates Tax transactivation of HTLV-1 LTR

    PubMed Central

    Kamoi, Koju; Yamamoto, Keiyu; Misawa, Aya; Miyake, Ariko; Ishida, Takaomi; Tanaka, Yuetsu; Mochizuki, Manabu; Watanabe, Toshiki

    2006-01-01

    Background Tax is the oncoprotein of HTLV-1 which deregulates signal transduction pathways, transcription of genes and cell cycle regulation of host cells. Transacting function of Tax is mainly mediated by its protein-protein interactions with host cellular factors. As to Tax-mediated regulation of gene expression of HTLV-1 and cellular genes, Tax was shown to regulate histone acetylation through its physical interaction with histone acetylases and deacetylases. However, functional interaction of Tax with histone methyltransferases (HMTase) has not been studied. Here we examined the ability of Tax to interact with a histone methyltransferase SUV39H1 that methylates histone H3 lysine 9 (H3K9) and represses transcription of genes, and studied the functional effects of the interaction on HTLV-1 gene expression. Results Tax was shown to interact with SUV39H1 in vitro, and the interaction is largely dependent on the C-terminal half of SUV39H1 containing the SET domain. Tax does not affect the methyltransferase activity of SUV39H1 but tethers SUV39H1 to a Tax containing complex in the nuclei. In reporter gene assays, co-expression of SUV39H1 represses Tax transactivation of HTLV-1 LTR promoter activity, which was dependent on the methyltransferase activity of SUV39H1. Furthermore, SUV39H1 expression is induced along with Tax in JPX9 cells. Chromatin immunoprecipitation (ChIP) analysis shows localization of SUV39H1 on the LTR after Tax induction, but not in the absence of Tax induction, in JPX9 transformants retaining HTLV-1-Luc plasmid. Immunoblotting shows higher levels of SUV39H1 expression in HTLV-1 transformed and latently infected cell lines. Conclusion Our study revealed for the first time the interaction between Tax and SUV39H1 and apparent tethering of SUV39H1 by Tax to the HTLV-1 LTR. It is speculated that Tax-mediated tethering of SUV39H1 to the LTR and induction of the repressive histone modification on the chromatin through H3 K9 methylation may be the basis

  3. The Impact of IRS Tax Policy on Hospital Community Benefit Activities.

    PubMed

    Yeager, Valerie A; Ferdinand, Alva O; Menachemi, Nir

    2017-04-01

    The Internal Revenue Service (IRS) recently introduced tax code revisions requiring stricter oversight of community benefit activities (CBAs) conducted by tax-exempt, not-for-profit hospitals. We examine the impact of this tax requirement on CBAs among these hospitals relative to for-profit and government hospitals that were not subject to the new policy. We employed a quasi-experimental, difference-in-difference study design using a longitudinal observational approach and used secondary data collected by the American Hospital Association (years 2006-2010 including 20,538 hospital year observations). Findings show a significant increase in the reporting of 7 of the 13 CBAs among tax-exempt, not-for-profit hospitals compared with other hospitals after the policy change. Examples include partnering to conduct community health assessments ( b = 0.035, p = .002) and using capacity assessments to identify unmet community health needs ( b = 0.041, p = .001). Recent tax revisions are associated with increases in reported CBAs among tax-exempt, not-for-profit hospitals. As the debate continues regarding tax exemption status for not-for-profit hospitals, policy makers should expand efforts for enhanced accountability.

  4. Shortsighted Tax Policy: Senate and House Tax Reform Bills Would Increase Burdens on Universities and Students

    ERIC Educational Resources Information Center

    Morris, Matthew A.

    2017-01-01

    If there is one area of common ground between the Republican leadership in the U.S. Senate and House of Representatives, it is that the time has finally come for those entities that are not currently paying their fair share of taxes to step forward and be held accountable. Both the Senate and House tax reform bills propose that these…

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

    Treesearch

    Linda Wang; John Greene

    2010-01-01

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

  6. 45 CFR 2506.41 - What are the Corporation's procedures for collecting debts by tax refund offset?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... collecting debts by tax refund offset? 2506.41 Section 2506.41 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Tax Refund Offset § 2506.41 What are the Corporation's procedures for collecting debts by tax refund offset? (a) The...

  7. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit...

  8. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit...

  9. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit...

  10. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit...

  11. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Automatic extension of time to file Real Estate... Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit (REMIC...

  12. 27 CFR 40.25 - Smokeless tobacco tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  13. Continuous time transfer using GPS carrier phase.

    PubMed

    Dach, Rolf; Schildknecht, Thomas; Springer, Tim; Dudle, Gregor; Prost, Leon

    2002-11-01

    The Astronomical Institute of the University of Berne is hosting one of the Analysis Centers (AC) of the International GPS Service (IGS). A network of a few GPS stations in Europe and North America is routinely analyzed for time transfer purposes, using the carrier phase observations. This work is done in the framework of a joint project with the Swiss Federal Office of Metrology and Accreditation (METAS). The daily solutions are computed independently. The resulting time transfer series show jumps of up to 1 ns at the day boundaries. A method to concatenate the daily time transfer solutions to a continuous series was developed. A continuous time series is available for a time span of more than 4 mo. The results were compared with the time transfer results from other techniques such as two-way satellite time and frequency transfer. This concatenation improves the results obtained in a daily computing scheme because a continuous time series better reflects the characteristics of continuously working clocks.

  14. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

    This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

  15. CTPPL: A Continuous Time Probabilistic Programming Language

    DTIC Science & Technology

    2009-07-01

    recent years there has been a flurry of interest in continuous time models, mostly focused on continuous time Bayesian networks ( CTBNs ) [Nodelman, 2007... CTBNs are built on homogenous Markov processes. A homogenous Markov pro- cess is a finite state, continuous time process, consisting of an initial...q1 : xn()] ... Some state transitions can produce emissions. In a CTBN , each variable has a conditional inten- sity matrix Qu for every combination of

  16. 26 CFR 46.4701-1 - Tax on issuer of registration-required obligation not in registered form.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. Employment Security Tax

    Science.gov Websites

    Alaska > DOLWD > Employment Security Tax EMAIL SCAM ALERT (December 2012) On-line Employer Services Online Filing Demonstrations FAQs for TaxWeb Employer Report Notice Alaska Unemployment Insurance Tax Handbook The Employment Security Tax Section is responsible for providing assistance and information to

  18. 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…

  19. 26 CFR 55.6694-4 - 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) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6694-4 Extension of period of collection...

  20. 26 CFR 55.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

    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 § 55.6694-4 Extension of period of collection...

  1. 26 CFR 55.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

    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 § 55.6694-4 Extension of period of collection...

  2. 26 CFR 55.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

    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 § 55.6694-4 Extension of period of collection...

  3. 26 CFR 55.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

    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 § 55.6694-4 Extension of period of collection...

  4. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

  5. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

  6. 26 CFR 1.511-2 - Organizations subject to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-2... section 511(b)(2) or an organization described in section 501(c)(1)) which is exempt from taxation under... business income. (3)(i) For taxable years beginning before January 1, 1970, churches and associations or...

  7. 27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.1 Section 44... TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT... cigarette papers and tubes, without payment of tax, or with drawback of tax. This part contains the...

  8. 27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.1 Section 44... TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT... cigarette papers and tubes, without payment of tax, or with drawback of tax. This part contains the...

  9. 27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.1 Section 44... TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT... cigarette papers and tubes, without payment of tax, or with drawback of tax. This part contains the...

  10. 27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.1 Section 44... TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT... cigarette papers and tubes, without payment of tax, or with drawback of tax. This part contains the...

  11. 27 CFR 44.1 - Exportation of tobacco products, and cigarette papers and tubes, without payment of tax, or with...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... products, and cigarette papers and tubes, without payment of tax, or with drawback of tax. 44.1 Section 44... TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT... cigarette papers and tubes, without payment of tax, or with drawback of tax. This part contains the...

  12. Continuous-time quantum walks on star graphs

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

    Salimi, S.

    2009-06-15

    In this paper, we investigate continuous-time quantum walk on star graphs. It is shown that quantum central limit theorem for a continuous-time quantum walk on star graphs for N-fold star power graph, which are invariant under the quantum component of adjacency matrix, converges to continuous-time quantum walk on K{sub 2} graphs (complete graph with two vertices) and the probability of observing walk tends to the uniform distribution.

  13. Taxing energy

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

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

    1990-01-01

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

  14. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  15. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  17. 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  18. States' Budgets Reflect Rising Tax Collections

    ERIC Educational Resources Information Center

    Hoff, David J.

    2005-01-01

    Many state budgets are reaping the benefits of tax revenues that are rising faster than at any time since the economic slowdown ended. Overall tax collections by states rose by 11.7 percent in the first quarter of 2005, giving the legislatures extra cash to shore up school aid, increase teacher pay, and finance new initiatives such as full-day…

  19. Interference of HTLV-1 Tax Protein with Cell Polarity Regulators: Defining the Subcellular Localization of the Tax-DLG1 Interaction

    PubMed Central

    Marziali, Federico; Bugnon Valdano, Marina; Brunet Avalos, Clarisse; Moriena, Lucía; Cavatorta, Ana Laura; Gardiol, Daniela

    2017-01-01

    Human T cell leukemia virus (HTLV)-1 Tax (Tax) protein is very important in viral replication and cell transformation. Tax localizes in the nucleus and cytoplasm in association with organelles. Some activities of Tax depend on interactions with PDZ (PSD-95/Discs Large/Z0-1) domain–containing proteins such as Discs large protein 1 (DLG1) which is involved in cell polarity and proliferation. The DLG1 interaction results in a cytoplasmic co-localization pattern resembling vesicular aggregates, the nature of which is still unknown. To further explore the role of PDZ proteins in HTLV-1 cell transformation, we deeply investigated the Tax-DLG1 association. By fluorescence resonance energy transfer (FRET), we detected, for the first time, the direct binding of Tax to DLG1 within the cell. We showed that the interaction specifically affects the cellular distribution of not only DLG1, but also Tax. After studying different cell structures, we demonstrated that the aggregates distribute into the Golgi apparatus in spatial association with the microtubule-organizing center (MTOC). This study contributes to understand the biological significance of Tax-PDZ interactions. PMID:29168728

  20. Interference of HTLV-1 Tax Protein with Cell Polarity Regulators: Defining the Subcellular Localization of the Tax-DLG1 Interaction.

    PubMed

    Marziali, Federico; Bugnon Valdano, Marina; Brunet Avalos, Clarisse; Moriena, Lucía; Cavatorta, Ana Laura; Gardiol, Daniela

    2017-11-23

    Human T cell leukemia virus (HTLV)-1 Tax (Tax) protein is very important in viral replication and cell transformation. Tax localizes in the nucleus and cytoplasm in association with organelles. Some activities of Tax depend on interactions with PDZ (PSD-95/Discs Large/Z0-1) domain-containing proteins such as Discs large protein 1 (DLG1) which is involved in cell polarity and proliferation. The DLG1 interaction results in a cytoplasmic co-localization pattern resembling vesicular aggregates, the nature of which is still unknown. To further explore the role of PDZ proteins in HTLV-1 cell transformation, we deeply investigated the Tax-DLG1 association. By fluorescence resonance energy transfer (FRET), we detected, for the first time, the direct binding of Tax to DLG1 within the cell. We showed that the interaction specifically affects the cellular distribution of not only DLG1, but also Tax. After studying different cell structures, we demonstrated that the aggregates distribute into the Golgi apparatus in spatial association with the microtubule-organizing center (MTOC). This study contributes to understand the biological significance of Tax-PDZ interactions.