Sample records for united states tax

  1. Use of tobacco tax stamps to prevent and reduce illicit tobacco trade--United States, 2014.

    PubMed

    Chriqui, Jamie; DeLong, Hillary; Gourdet, Camille; Chaloupka, Frank; Edwards, Sarah Matthes; Xu, Xin; Promoff, Gabbi

    2015-05-29

    Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on tobacco products is the most effective tobacco prevention and control measure. Illicit tobacco trade (illicit trade) undermines high tobacco prices by providing tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise taxes, and sold in jurisdictions with higher taxes. Applying tax stamps to tobacco products, which provides documentation that taxes have been paid, is an important tool to combat illicit trade. Comprehensive tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own tobacco (RYOT), and tribal tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive tobacco tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other tobacco products (i.e., tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to tobacco tax stamping. Enhancing tobacco tax stamping across the country might further prevent and reduce illicit trade in the United States.

  2. 27 CFR 26.36c - Shipments of bulk distilled spirits to the United States without payment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.36c Shipments of bulk distilled spirits to the United States without payment of tax. Bulk distilled spirits may be brought into the United States from Puerto Rico without payment of tax...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 41 CFR 105-57.001 - Purpose, authority and scope.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... administrative wage garnishment to satisfy delinquent non-tax debt owed to the United States. (b) These standards... non-tax debt owed to the United States and that pursues recovery of such debt. (2) This part will..., including the offset of Federal payments to satisfy delinquent non-tax debt owed to the United States. GSA...

  5. 78 FR 42819 - Proposed Collection; Comment Request for Form 709

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-17

    ... 709, United States Gift (and Generation-Skipping Transfer) Tax Return. DATES: Written comments should....gov . SUPPLEMENTARY INFORMATION: Title: United States Gift (and Generation-Skipping Transfer) Tax... transfers subject to the gift and generation-skipping transfer taxes and to compute these taxes. The IRS...

  6. 75 FR 38179 - Proposed Collection; Comment Request for Form 709

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-01

    ... 709, United States Gift (and Generation-Skipping Transfer) Tax Return. DATES: Written comments should....gov . SUPPLEMENTARY INFORMATION: Title: United States Gift (and Generation-Skipping Transfer) Tax... transfers subject to the gift and generation-skipping transfer taxes and to compute these taxes. The IRS...

  7. Gasoline tax as a corrective tax: Estimates for the United States, 1970-1991

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

    Haughton, J.; Sarkar, S.

    1996-12-01

    The debate over the appropriate level of gasoline taxes in the United States (US) surfaces every few years. For every gallon of gasoline tax collected 14.1 cents was for the federal government and 17.6 cents on average for state governments, far less than $2.30 per gallon collected in Western Europe. The author offers estimates of benefits gained by taxing at various levels. 42 refs., 4 tabs.

  8. 26 CFR 301.7510-1 - Exemption from tax of domestic goods purchased for the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 48.4041-12 - Sales by United States, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Sales by United States, etc. 48.4041-12 Section... United States or by any agency or instrumentality of the United States, unless by statute specifically...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-12 Sales by United...

  10. 26 CFR 48.4041-12 - Sales by United States, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Sales by United States, etc. 48.4041-12 Section... United States or by any agency or instrumentality of the United States, unless by statute specifically...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-12 Sales by United...

  11. 26 CFR 48.4041-12 - Sales by United States, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Sales by United States, etc. 48.4041-12 Section... United States or by any agency or instrumentality of the United States, unless by statute specifically...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-12 Sales by United...

  12. 26 CFR 48.4041-12 - Sales by United States, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Sales by United States, etc. 48.4041-12 Section... United States or by any agency or instrumentality of the United States, unless by statute specifically...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-12 Sales by United...

  13. Erosion of State Alcohol Excise Taxes in the United States.

    PubMed

    Naimi, Timothy S; Blanchette, Jason G; Xuan, Ziming; Chaloupka, Francis J

    2018-01-01

    In the United States, excessive alcohol consumption is responsible for 88,000 deaths annually and cost $249 billion, or $2.05 per drink, in 2010. Specific excise taxes, the predominant form of alcohol taxation in the United States, are based on the volume of alcohol sold rather than a percentage of price and can thus degrade over time because of inflation. The objective of this study was to describe changes in inflation-adjusted state alcohol excise taxes on a beverage-specific basis. State-level data on specific excise taxes were obtained from the Alcohol Policy Information System and the Tax Foundation. Excise tax rates were converted into the tax per standard U.S. drink (14 g of ethanol) for beer, wine, and distilled spirits, and converted into 2015 dollars using annual Consumer Price Index data. Across U.S. states, the average state alcohol excise tax per drink in 2015 was $0.03 for beer, $0.05 for distilled spirits, and $0.03 for wine. From 1991 to 2015, the average inflation-adjusted (in 2015 dollars) state alcohol excise tax rate declined 30% for beer, 32% for distilled spirits, and 27% for wine. Percentage declines in state excise taxes since their inception were more than twice as large as those from 1991 to 2015. In 2015, average state specific excise taxes were $0.05 or less per standard drink across all beverage types and have experienced substantial inflation-adjusted declines.

  14. 26 CFR 49.4261-3 - Payments made within the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... gateway point of embarkation on a trip to the same international destination, the tax may be computed on...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-3 Payments...-mile zone. The tax imposed by section 4261(a) applies to payments made within the United States for...

  15. Taxation of oil and gas revenues: the United States

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

    Verleger, P.K. Jr.

    1982-04-01

    The taxation of producers of natural resources in the United States is accomplished by a combination of ordinary-income taxation and ad valorem or severence taxes on the removal price of the resource. Taxes are imposed by both the federal and local governments. The federal government imposes both income and ad valorem taxes on the production of resources. State governments generally impose severance taxes based on the value of the resource removed. In addition, some states impose income taxes on the portion of income earned by a producer in the specific state. Recently, there have been serious disputes between resource-producing statesmore » and resource-consuming states over changes in state severance taxes. 3 references.« less

  16. 45 CFR 32.1 - Purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... satisfy delinquent non-tax debts owed to the United States. (b) Authority. These standards and procedures... Regional Offices that administer a program that gives rise to a delinquent non-tax debt owed to the United... payments to satisfy delinquent non-tax debt owed to the United States. The Department may pursue such debt...

  17. 78 FR 46688 - Proposed Collection; Comment Request for Form 706

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-01

    ... 706, United States Estate (and Generation-Skipping Transfer) Tax Return. DATES: Written comments... INFORMATION: Title: United States Estate (and Generation-Skipping Transfer) Tax Return. OMB Number: 1545-0015... imposed by Internal Revenue Code section 2001 and the Federal generation-skipping transfer (GST) tax...

  18. 48 CFR 252.229-7001 - Tax relief.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  19. 48 CFR 252.229-7001 - Tax relief.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. 48 CFR 252.229-7001 - Tax relief.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  1. 48 CFR 252.229-7001 - Tax relief.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  2. 26 CFR 1.993-7 - Definition of United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of United States. 1.993-7 Section 1.993-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-7 Definition of United States...

  3. 75 FR 38874 - Proposed Collection; Comment Request for Form 706-NA

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-06

    ... INFORMATION: Title: United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident... Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States. DATES: Written comments should be received on or before September...

  4. 27 CFR 26.201a - Production in the Virgin Islands for tax-free shipment to the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Industrial spirits produced or manufactured in the Virgin Islands and shipped to the United States free of... containing denatured spirits are to be shipped to the United States free of tax. [T.D. 6402, 24 FR 6090, July...

  5. Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States

    PubMed Central

    Mosher, James F.; Adler, Sabrina S.; Pamukcu, Aysha M.; Treffers, Ryan D.

    2017-01-01

    Objective: Building on the extensive research literature demonstrating that increasing alcohol prices reduces excessive alcohol consumption and related harms, this article presents the results of a 50-state review of local authority to tax alcohol in the United States. Method: Between 2013 and 2015, legal databases and government websites were reviewed to collect and analyze relevant statutes, ordinances, and case law. Results reflect laws in effect as of January 1, 2015. Results: Nineteen states allow local alcohol taxation, although 15 of those have one or more major restrictions on local authority to tax. The types of major restrictions are (a) restrictions on the type of beverage and alcohol content that can be taxed, (b) caps on local alcohol taxes, (c) restrictions on the type of retailer where taxes can be imposed,(a) restrictions on jurisdictions within the state that can levy taxes, and (b) requirements for how tax revenue can be spent. Conclusions: The number and severity of restrictions on local authority to tax alcohol vary across states. Previous research has shown that increases in alcohol taxes can lead to reduced excessive alcohol consumption, which provides public health and economic benefits. Taxes can also provide funds to support local prevention and treatment services. Local alcohol taxes therefore present an important policy opportunity, both in states that restrict local authority and in states where local authority exists but is underused. PMID:28317504

  6. Review of State Laws Restricting Local Authority to Impose Alcohol Taxes in the United States.

    PubMed

    Mosher, James F; Adler, Sabrina S; Pamukcu, Aysha M; Treffers, Ryan D

    2017-03-01

    Building on the extensive research literature demonstrating that increasing alcohol prices reduces excessive alcohol consumption and related harms, this article presents the results of a 50-state review of local authority to tax alcohol in the United States. Between 2013 and 2015, legal databases and government websites were reviewed to collect and analyze relevant statutes, ordinances, and case law. Results reflect laws in effect as of January 1, 2015. Nineteen states allow local alcohol taxation, although 15 of those have one or more major restrictions on local authority to tax. The types of major restrictions are (a) restrictions on the type of beverage and alcohol content that can be taxed, (b) caps on local alcohol taxes, (c) restrictions on the type of retailer where taxes can be imposed, (d) restrictions on jurisdictions within the state that can levy taxes, and (e) requirements for how tax revenue can be spent. The number and severity of restrictions on local authority to tax alcohol vary across states. Previous research has shown that increases in alcohol taxes can lead to reduced excessive alcohol consumption, which provides public health and economic benefits. Taxes can also provide funds to support local prevention and treatment services. Local alcohol taxes therefore present an important policy opportunity, both in states that restrict local authority and in states where local authority exists but is underused.

  7. 27 CFR 24.270 - Determination of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... consumption or sale. Section 5041 of title 26, United States Code, imposes an excise tax, at the rates..., which contain 24 percent or less of alcohol by volume) produced in or imported into the United States. Wine containing more that 24 percent of alcohol by volume is classed as distilled spirits and taxed...

  8. 26 CFR 1.953-3 - Risks deemed to be United States risks.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Risks deemed to be United States risks. 1.953-3... TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.953-3 Risks deemed to be United States risks. (a) Artificial arrangements. For purposes of paragraph (a) of § 1.953-1, the term “United...

  9. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... For the purpose of mitigating double taxation, Article XV(1)(a) of the convention provides that a citizen or resident of the United States, or a domestic corporation, deriving income from sources within... royalty derived from sources within the United States by a resident of Switzerland, such royalty shall be...

  10. 48 CFR 252.229-7001 - Tax Relief.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  11. 26 CFR 509.109 - Interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SWITZERLAND General Income Tax § 509.109 Interest. The rate of United States tax imposed by the Internal... United States by a nonresident alien individual who is a resident of Switzerland, or by a Swiss...

  12. 26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

  13. 26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

  14. 26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

  15. 26 CFR 26.2663-2 - Application of chapter 13 to transfers by nonresidents not citizens of the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX... generation-skipping trust. Of the property transferred to the trust, property having a value of $200 is... exemption to the trust on a timely filed United States Gift (and Generation-Skipping Transfer) Tax Return...

  16. 26 CFR 601.103 - Summary of general tax procedure.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  17. 26 CFR 601.103 - Summary of general tax procedure.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 26 CFR 601.103 - Summary of general tax procedure.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 601.103 - Summary of general tax procedure.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. 26 CFR 601.103 - Summary of general tax procedure.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 26 CFR 1.959-4 - Distributions to United States persons not counting as dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... normal taxes and surtaxes) of subtitle A (relating to income taxes) of the Code as a distribution which... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Distributions to United States persons not... Distributions to United States persons not counting as dividends. Except as provided in section 960(a)(3) and...

  2. 27 CFR 45.26 - Delegations of the Administrator.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and Tubes, Without Payment of Tax, for Use of the United States. You may obtain a copy of this order... AND TUBES, WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Administrative Provisions § 45.26...

  3. 27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... products, and cigarette papers and tubes, without payment of tax, for use of the United States. 45.1... OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES... products, and cigarette papers and tubes, without payment of tax, for use of the United States. This part...

  4. 27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... products, and cigarette papers and tubes, without payment of tax, for use of the United States. 45.1... OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES... products, and cigarette papers and tubes, without payment of tax, for use of the United States. This part...

  5. 27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... products, and cigarette papers and tubes, without payment of tax, for use of the United States. 45.1... OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES... products, and cigarette papers and tubes, without payment of tax, for use of the United States. This part...

  6. 27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... products, and cigarette papers and tubes, without payment of tax, for use of the United States. 45.1... OF THE TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES... products, and cigarette papers and tubes, without payment of tax, for use of the United States. This part...

  7. 26 CFR 49.4261-4 - Payments made within the United States; evidence of nontaxability.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... transportation (referred to in this subpart as the “international ticket or order”) which changes the tax... OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES...) Presumption of taxability. The tax imposed by section 4261(a) shall apply to any amount paid within the United...

  8. 27 CFR 45.1 - Removal of tobacco products, and cigarette papers and tubes, without payment of tax, for use of...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., and cigarette papers and tubes, without payment of tax, for use of the United States. 45.1 Section 45... TREASURY (CONTINUED) TOBACCO REMOVAL OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF... cigarette papers and tubes, without payment of tax, for use of the United States. This part contains the...

  9. 48 CFR 629.202-70 - Exemptions from other Federal taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Exemptions from other Federal taxes. 629.202-70 Section 629.202-70 Federal Acquisition Regulations System DEPARTMENT OF STATE... taken out of the United States may be exempt from retail taxes or manufacturers excise taxes, in...

  10. 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...

  11. 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...

  12. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

  13. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

  14. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

  15. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

  16. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however, is...

  17. 48 CFR 752.229-70 - Federal, state and local taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... taxes. 752.229-70 Section 752.229-70 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL....229-70 Federal, state and local taxes. For contracts involving performance overseas the clauses prescribed in FAR 29.401-3 or 29.401-4 may be modified to specify that the taxes referred to are United...

  18. 26 CFR 509.116 - Students or apprentices.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.116 Students or apprentices. (a) General... Switzerland, who temporarily visits the United States exclusively for the purposes of study or for acquiring... is a resident of the United States or who is not a resident of Switzerland. ...

  19. 78 FR 63570 - Proposed Collection; Comment Request for Forms W-8BEN, W-8BEN-E, W-8ECI, W-8EXP, and W-8IMY

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-24

    ... Owner for United States Tax Withholding, Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding, Form W-8ECI, Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States, Form...

  20. 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 psychological outcomes manifested online.

  1. 31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... For purposes of this section: Debt as used in this section means past-due, legally enforceable State... Treasury. Past-due, legally enforceable State income tax obligation means a debt which resulted from: (1) A... and which has not been delinquent for more than 10 years. State means the several States of the United...

  2. Taxation of United States general aviation

    NASA Astrophysics Data System (ADS)

    Sobieralski, Joseph Bernard

    General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994-2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and injuries attributed to general aviation accidents in the United States, understanding the costs to society is of great importance. This chapter estimates the direct and indirect costs associated with general aviation accidents in the United States. The indirect costs are estimated via the human capital approach in addition to the willingness-to-pay approach. The average annual accident costs attributed to general aviation are found to be 2.32 billion and 3.81 billion (2006 US) utilizing the human capital approach and willingness-to-pay approach, respectively. These values appear to be fairly robust when subjected to a sensitivity analysis. These costs highlight the large societal benefits from accident and fatality reduction. The final chapter derives a second-best optimal aviation gasoline tax developed from previous general equilibrium frameworks. This optimal tax reflects both the lead pollution and accident externalities, as well as the balance between excise taxes and labor taxes to finance government spending. The calculated optimal tax rate is 4.07 per gallon, which is over 20 times greater than the current tax rate and 5 times greater than the Federal Aviation Administration proposed tax rate. The calculated optimal tax rate is also over 3 times greater than automobile gasoline optimal tax rates calculated by previous studies. The Pigovian component is 1.36, and we observe that the accident externality is taxed more severely than the pollution externality. The largest component of the optimal tax rate is the Ramsey component. At 2.70, the Ramsey component reflects the ability of the government to raise revenue aviation gasoline which is price inelastic. The calculated optimal tax is estimated to reduce lead emissions by over 10 percent and reduce accidents by 20 percent. Although unlikely to be adopted by policy makers, the optimal tax benefits are apparent and it sheds light on the need to reduce these negative externalities via policy changes.

  3. Understanding Taxes. [Teacher's Resource Package. Revised.

    ERIC Educational Resources Information Center

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

    This redesigned version of a high school curriculum on understanding taxes contains 6 units with 12 lessons. The set of video, print, and software lessons is designed to teach students about the United States tax system through integrating the materials in a number of different classrooms: history, economics, math, consumer education, government,…

  4. 26 CFR 1.692-1 - Abatement of income taxes of certain members of the Armed Forces of the United States upon death.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the Armed Forces of the United States upon death. 1.692-1 Section 1.692-1 Internal Revenue INTERNAL...) Income in Respect of Decedents § 1.692-1 Abatement of income taxes of certain members of the Armed Forces... active service as a member of the Armed Forces of the United States, and (ii) His death occurs while he...

  5. 26 CFR 1.692-1 - Abatement of income taxes of certain members of the Armed Forces of the United States upon death.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Armed Forces of the United States upon death. 1.692-1 Section 1.692-1 Internal Revenue INTERNAL... Respect of Decedents § 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the... as a member of the Armed Forces of the United States, and (ii) His death occurs while he is serving...

  6. 27 CFR 26.30 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.30 Excise taxes..., collected on all rum imported into the United States (including rum from possessions other than Puerto Rico...

  7. 27 CFR 26.30 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.30 Excise taxes..., collected on all rum imported into the United States (including rum from possessions other than Puerto Rico...

  8. 27 CFR 26.30 - Excise taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.30 Excise taxes..., collected on all rum imported into the United States (including rum from possessions other than Puerto Rico...

  9. 26 CFR 1.956-3T - Certain trade or service receivables acquired from United States persons (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment in United States property by the seller's controlled foreign corporation, unless it can be... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign... foreign corporation has acquired a trade or service receivable. (2) Indirect acquisitions—(i) Acquisition...

  10. 26 CFR 509.108 - Dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SWITZERLAND General Income Tax § 509.108 Dividends. (a) General. (1) The rate of United States tax imposed by... nonresident alien individual who is a resident of Switzerland, or by a Swiss corporation or other entity... resident of Switzerland performs personal services within the United States during the taxable year, but...

  11. 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...

  12. 75 FR 38179 - Proposed Collection; Comment Request for Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-01

    ... States Tax Withholding, Form W-8ECI, Certificate of Foreign Person's Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States, Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding...

  13. Future Tuition Tax Credit Legislation.

    ERIC Educational Resources Information Center

    Wood, R. Craig

    1983-01-01

    Analyzing the United States Supreme Court decision in "Mueller v. Allen" declaring that certain forms of tuition tax credit are not unconstitutional, the author points out that school administrators should monitor legislative activities and be active in state policymaking or the future may hold larger tax credits and direct financial…

  14. Tax Reform and Individual Giving to Higher Education.

    ERIC Educational Resources Information Center

    Auten, Gerald E.; Rudney, Gabriel G.

    1986-01-01

    Higher education benefits from several United States tax law provisions, including deductibility of charitable contributions. Recent tax reform proposals could increase would-be donors' net cost by reducing tax incentives. This paper links lower tax rates to a significant future reduction in educational philanthropy. (18 references) (MLH)

  15. State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007.

    PubMed

    Chriqui, Jamie F; Eidson, Shelby S; Bates, Hannalori; Kowalczyk, Shelly; Chaloupka, Frank J

    2008-07-01

    Junk food consumption is associated with rising obesity rates in the United States. While a "junk food" specific tax is a potential public health intervention, a majority of states already impose sales taxes on certain junk food and soft drinks. This study reviews the state sales tax variance for soft drinks and selected snack products sold through grocery stores and vending machines as of January 2007. Sales taxes vary by state, intended retail location (grocery store vs. vending machine), and product. Vended snacks and soft drinks are taxed at a higher rate than grocery items and other food products, generally, indicative of a "disfavored" tax status attributed to vended items. Soft drinks, candy, and gum are taxed at higher rates than are other items examined. Similar tax schemes in other countries and the potential implications of these findings relative to the relationship between price and consumption are discussed.

  16. Who Would Pay for State Alcohol Tax Increases in the United States?

    PubMed Central

    Daley, James I.; Xuan, Ziming; Blanchette, Jason G.; Chaloupka, Frank J.; Jernigan, David H.

    2016-01-01

    Introduction Despite strong evidence that increasing alcohol taxes reduces alcohol-related harm, state alcohol taxes have declined in real terms during the past 3 decades. Opponents of tax increases argue that they are unfair to “responsible” drinkers and those who are financially disadvantaged. The objectives of this study were to assess the impact of hypothetical state alcohol tax increases on the cost of alcohol for adults in the United States on the basis of alcohol consumption and sociodemographic characteristics. Methods The increased net cost of alcohol (ie, product plus tax) from a series of hypothetical state alcohol tax increases was modeled for all 50 states using data from the 2011 Behavioral Risk Factor Surveillance System, IMPACT Databank, and the Alcohol Policy Information System. Costs were assessed by drinking pattern (excessive vs nonexcessive) and by sociodemographic characteristics. Results Among states, excessive drinkers would pay 4.8 to 6.8 times as much as nonexcessive drinkers on a per capita basis and would pay at least 72% of aggregate costs. For nonexcessive drinkers, the annual cost from even the largest hypothetical tax increase ($0.25 per drink) would average less than $10.00. Drinkers with higher household incomes and non-Hispanic white drinkers would pay higher per capita costs than people with lower incomes and racial/ethnic minorities. Conclusion State-specific tax increases would cost more for excessive drinkers, those with higher incomes, and non-Hispanic whites. Costs to nonexcessive drinkers would be modest. Findings are relevant to developing evidence-based public health practice for a leading preventable cause of death. PMID:27197080

  17. 45 CFR 32.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-tax debt to the United States. Delinquent debt means any non-tax debt that has not been paid by the... considered the last day of the period. Debt or claim means an amount of money, funds, or property that has been determined by the Secretary to be owed to the United States by an individual, including debt...

  18. 45 CFR 32.1 - Purpose and scope.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... satisfy delinquent non-tax debts owed to the United States. (b) Authority. These standards and procedures... Regional Offices that administer a program that gives rise to a delinquent non-tax debt owed to the United States and to all officers or employees of the Department authorized to collect such debt. (2) This part...

  19. 77 FR 13968 - Dividend Equivalents From Sources Within the United States; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-08

    ...--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 continues to read in part as follows... temporary regulations (TD 9572), relating to dividend equivalents from sources within the United States.... List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of...

  20. 26 CFR 514.1 - Introductory.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FRANCE Withholding of Tax § 514.1 Introductory. (a) Applicable provisions of convention. The income tax convention between the United States and France, signed on July 25, 1939, and October 18, 1946, as modified... under the internal revenue laws of the United States. (2) France. As used in §§ 514.1 to 514.10, the...

  1. Discriminatory Religious Schools and Tax Exempt Status. Clearinghouse Publication 75.

    ERIC Educational Resources Information Center

    Chou, Donald; And Others

    In light of two cases soon to be decided by the U.S. Supreme Court--"Bob Jones University v. United States" and "Goldsboro Christian Schools, Inc. v. United States"--this monograph discusses the issue of freedom of religion and racially discriminatory private religious schools. After noting the statutory basis of tax-exempt…

  2. 26 CFR 509.106 - Control of a United States enterprise by a Swiss enterprise.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Control of a United States enterprise by a Swiss enterprise. 509.106 Section 509.106 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.106 Control of...

  3. 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 psychological outcomes manifested online. PMID:21436883

  4. 77 FR 19754 - Proposed Collection: Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-02

    ... Application For Issue Of United States Mortgage Guaranty Insurance Company Tax And Loss Bonds. DATES: Written... States Mortgage Guaranty Insurance Company Tax and Loss Bonds. Form Number: PD F 3871. Abstract: The...

  5. 27 CFR 26.267 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... VIRGIN ISLANDS Procedure at Port of Entry From the Virgin Islands § 26.267 Payment of tax by electronic fund transfer. (a) Each person bringing liquors and articles into the United States from the Virgin... liquors and articles into the United States from the Virgin Islands who is required, by this section, to...

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

    ERIC Educational Resources Information Center

    Crampton, Faith; Whitney, Terry

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

  7. 26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

  8. 26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

  9. 26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

  10. 26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

  11. Projected impacts of federal tax policy proposals on mortality burden in the United States: A microsimulation analysis.

    PubMed

    Kim, Daniel

    2018-06-01

    The public health consequences of federal income tax policies that influence income inequality are not well understood. I aimed to project the impacts on mortality of modifying federal income tax structures based on proposals by two recent United States (U.S.) Presidential candidates: Donald Trump and Senator Bernie Sanders. I performed a microsimulation analysis using the latest U.S. Internal Revenue Service public-use tax file with state identifiers (2008 tax year), containing nationally-representative data from 139,651 tax returns. I considered five tax plan scenarios: 1) actual 2008 tax structures; proposals in 2016 by then-candidates 2) Trump and 3) Sanders; 4) a modified Sanders plan with higher top tax rates (75%); and 5) a modified Sanders plan with higher top rates plus revenue redistribution to lower-income households (<$40,000/year). I combined projected changes in income inequality with vital statistics data and past estimates of linkages between income inequality, income, and mortality. 29,689 (95% CI: 10,865-48,920) more deaths/year and 31,302 (95% CI: 11,455-51,577) fewer deaths/year from all causes are anticipated under the Trump and Sanders plans, respectively. Under the modified Sanders plan including higher top rates, 68,919 (95% CI: 25,221-113,561) fewer deaths/year are projected. Under the modified Sanders plan with redistribution, 333,504 (95% CI: 192,897-473,787) fewer deaths/year are expected. Policies that both raise federal income tax rates and redistribute tax revenue could confer large reductions in the total number of annual deaths among Americans. In this era of high income inequality and growing public support to address the rich-poor gap, policymakers should consider joint federal tax and redistributive policies as levers to reduce the burden of mortality in the United States. Copyright © 2017 The Author. Published by Elsevier Inc. All rights reserved.

  12. Cigarette taxes and respiratory cancers: new evidence from panel co-integration analysis.

    PubMed

    Liu, Echu; Yu, Wei-Choun; Hsieh, Hsin-Ling

    2011-01-01

    Using a set of state-level longitudinal data from 1954 through 2005, this study investigates the "long-run equilibrium" relationship between cigarette excise taxes and the mortality rates of respiratory cancers in the United States. Statistical tests show that both cigarette excise taxes in real terms and mortality rates from respiratory cancers contain unit roots and are co-integrated. Estimates of co-integrating vectors indicated that a 10 percent increase in real cigarette excise tax rate leads to a 2.5 percent reduction in respiratory cancer mortality rate, implying a decline of 3,922 deaths per year, on a national level in the long run. These effects are statistically significant at the one percent level. Moreover, estimates of co-integrating vectors show that higher cigarette excise tax rates lead to lower mortality rates in most states; however, this relationship does not hold for Alaska, Florida, Hawaii, and Texas.

  13. The effect of alcoholic beverage excise tax on alcohol-attributable injury mortalities.

    PubMed

    Son, Chong Hwan; Topyan, Kudret

    2011-04-01

    This study examines the effect of state excise taxes on different types of alcoholic beverages (spirits, wine, and beer) on alcohol-attributable injury mortalities--deaths caused by motor vehicle accidents, suicides, homicides, and falls--in the United States between 1995 and 2004, using state-level panel data. There is evidence that injury deaths attributable to alcohol respond differently to changes in state excise taxes on alcohol-specific beverages. This study examines the direct relationship between injury deaths and excise taxes without testing the degree of the association between excise taxes and alcohol consumption. The study finds that beer taxes are negatively related to motor vehicle accident mortality, while wine taxes are negatively associated with suicides and falls. The positive coefficient of the spirit taxes on falls implies a substitution effect between spirits and wine, suggesting that an increase in spirit tax will cause spirit buyers to purchase more wine. This study finds no evidence of a relationship between homicides and state excise taxes on alcohol. Thus, the study concludes that injury deaths attributable to alcohol respond differently to the excise taxes on different types of alcoholic beverages.

  14. 26 CFR 301.7425-3 - Discharge of liens; special rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... publications may be downloaded from the IRS Internet site at http://www.irs.gov. Under this section, a notice... the United States if the IRS consents to the sale of the property free of the lien or title. Pursuant... property free of a tax lien or a title derived from the enforcement of a tax lien of the United States in...

  15. 26 CFR 301.7425-3 - Discharge of liens; special rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... publications may be downloaded from the IRS Internet site at http://www.irs.gov. Under this section, a notice... the United States if the IRS consents to the sale of the property free of the lien or title. Pursuant... property free of a tax lien or a title derived from the enforcement of a tax lien of the United States in...

  16. 26 CFR 301.7425-3 - Discharge of liens; special rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... publications may be downloaded from the IRS Internet site at http://www.irs.gov. Under this section, a notice... the United States if the IRS consents to the sale of the property free of the lien or title. Pursuant... property free of a tax lien or a title derived from the enforcement of a tax lien of the United States in...

  17. 26 CFR 301.7425-3 - Discharge of liens; special rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... publications may be downloaded from the IRS Internet site at http://www.irs.gov. Under this section, a notice... the United States if the IRS consents to the sale of the property free of the lien or title. Pursuant... property free of a tax lien or a title derived from the enforcement of a tax lien of the United States in...

  18. 26 CFR 301.7425-3 - Discharge of liens; special rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... publications may be downloaded from the IRS Internet site at http://www.irs.gov. Under this section, a notice... the United States if the IRS consents to the sale of the property free of the lien or title. Pursuant... property free of a tax lien or a title derived from the enforcement of a tax lien of the United States in...

  19. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

  20. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

  1. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

  2. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

  3. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

  4. A "Fat" Tax: Knowledge and Attitudes of Snack Food Taxing among College Students

    ERIC Educational Resources Information Center

    McMahan, Shari; Hampl, Jeffrey; Chikamoto, Yosuke

    2003-01-01

    The economic cost for the United States from heart disease, diabetes, and cancer is estimated at $71 billion annually. Along with this trend, the prevalence of obesity in the United States has reached epidemic proportions. To date, all interventions related to the prevention and treatment of obesity have failed. We must find a new way to prevent…

  5. 26 CFR 1.643(d)-1 - Definition of “foreign trust created by a United States person”.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Definition of âforeign trust created by a United States personâ. 1.643(d)-1 Section 1.643(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1...

  6. 26 CFR 31.3121(b)(5)-1 - Services in employ of an instrumentality of the United States specifically exempted from the...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND... employ of an instrumentality of the United States specifically exempted from the employer tax. Services... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services in employ of an instrumentality of the...

  7. 76 FR 68066 - Addition of the Cook Islands to the List of Nations Entitled to Special Tonnage Tax Exemption

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-03

    ... money in ports of the United States. This document amends the CBP regulations by adding the Cook Islands... applicable to vessels of the United States and from the payment of light money. DATES: This amendment is effective November 3, 2011. The exemption from special tonnage taxes and light money [[Page 68067

  8. 26 CFR 1.864-2 - Trade or business within the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Trade or business within the United States. 1.864-2 Section 1.864-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulations Applicable to Taxable Years Prior to December 30, 1996 § 1.864-2 Trade or business...

  9. Index of Property Tax Non-Uniformity Among School Districts in New York State.

    ERIC Educational Resources Information Center

    New York State Div. of the Budget, Albany. Education Study Unit.

    This report measures the inequities in school taxes on New York State residential property that result from assessment nonuniformity. The index of nonuniformity is a measure of the average percentage difference in school tax bills paid by owners of like residential properties in the same school district but in separate assessing units. Using this…

  10. Harnessing the Tax Code to Promote College Affordability: Options for Reform

    ERIC Educational Resources Information Center

    Valenti, Joe; Bergeron, David; Baylor, Elizabeth

    2014-01-01

    The United States tax code is full of provisions designed to encourage or reward specific behaviors, such as owning a home or saving for retirement. Tax benefits for higher education are no exception: Contributions to some college savings accounts grow tax-free, college tuition is often tax deductible, and some student-loan borrowers are able to…

  11. Expanding Choice: Tax Credits and Educational Access in Indiana

    ERIC Educational Resources Information Center

    Carpenter, Dick M., II; Ross, John K.

    2009-01-01

    One of the oldest and more popular forms of school choice in the United States is educational tax credits. Like many other types of school choice, educational tax credits enable parents to send their children to the K-12 school of their choice, public or private, religious or non-religious. One type of educational tax credits, tax-credit…

  12. Alternative Fuels Data Center

    Science.gov Websites

    Qualified Plug-In Electric Vehicle (PEV) Tax Credit A tax credit is available for the purchase of a by that manufacturer for use in the United States. This tax credit applies to vehicles acquired after

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  17. 48 CFR 252.229-7010 - Relief from customs duty on fuel (United Kingdom).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  18. 26 CFR 1.7476-3 - Notice of determination.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....7476-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES The Tax Court § 1.7476-3 Notice of determination. (a) In general. Under section 7476...(d), no proceeding for a declaratory judgment by the United States Tax Court with respect to the...

  19. 47 CFR 1.1951 - Offset against tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. 26 CFR 1.703-1 - Partnership computations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign countries or possessions of the United States (according to its method of treating such taxes) to any such taxes paid or accrued by him (according to his method of treating such taxes), and may elect...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  1. 18 CFR 131.43 - Report of securities issued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Securities and Exchange Commission registration fee 6. State mortgage registration tax 7. State commission fee 8. Fee for recording indenture 9. United States document tax 10. Printing and engraving expenses 11. Trustee's charges 12. Counsel fees 13. Accountant's fees 14. Cost of listing 15. Miscellaneous...

  2. Stuck in Neutral: Stalled Progress in Statewide Comprehensive Smoke-Free Laws and Cigarette Excise Taxes, United States, 2000–2014

    PubMed Central

    King, Brian A.; Babb, Stephen D.

    2016-01-01

    Introduction Increasing tobacco excise taxes and implementing comprehensive smoke-free laws are two of the most effective population-level strategies to reduce tobacco use, prevent tobacco use initiation, and protect nonsmokers from secondhand smoke. We examined state laws related to smoke-free buildings and to cigarette excise taxes from 2000 through 2014 to see how implementation of these laws from 2000 through 2009 differs from implementation in more recent years (2010–2014). Methods We used legislative data from LexisNexis, an online legal research database, to examine changes in statewide smoke-free laws and cigarette excise taxes in effect from January 1, 2000, through December 31, 2014. A comprehensive smoke-free law was defined as a statewide law prohibiting smoking in all indoor areas of private work sites, restaurants, and bars. Results From 2000 through 2009, 21 states and the District of Columbia implemented comprehensive smoke-free laws prohibiting smoking in work sites, restaurants, and bars. In 2010, 4 states implemented comprehensive smoke-free laws. The last state to implement a comprehensive smoke-free law was North Dakota in 2012, bringing the total number to 26 states and the District of Columbia. From 2000 through 2009, 46 states and the District of Columbia implemented laws increasing their cigarette excise tax, which increased the national average state excise tax rate by $0.92. However, from 2010 through 2014, only 14 states and the District of Columbia increased their excise tax, which increased the national average state excise tax rate by $0.20. Conclusion The recent stall in progress in enacting and implementing statewide comprehensive smoke-free laws and increasing cigarette excise taxes may undermine tobacco prevention and control efforts in the United States, undercutting efforts to reduce tobacco use, exposure to secondhand smoke, health disparities, and tobacco-related illness and death. PMID:27309417

  3. Stuck in Neutral: Stalled Progress in Statewide Comprehensive Smoke-Free Laws and Cigarette Excise Taxes, United States, 2000-2014.

    PubMed

    Holmes, Carissa Baker; King, Brian A; Babb, Stephen D

    2016-06-16

    Increasing tobacco excise taxes and implementing comprehensive smoke-free laws are two of the most effective population-level strategies to reduce tobacco use, prevent tobacco use initiation, and protect nonsmokers from secondhand smoke. We examined state laws related to smoke-free buildings and to cigarette excise taxes from 2000 through 2014 to see how implementation of these laws from 2000 through 2009 differs from implementation in more recent years (2010-2014). We used legislative data from LexisNexis, an online legal research database, to examine changes in statewide smoke-free laws and cigarette excise taxes in effect from January 1, 2000, through December 31, 2014. A comprehensive smoke-free law was defined as a statewide law prohibiting smoking in all indoor areas of private work sites, restaurants, and bars. From 2000 through 2009, 21 states and the District of Columbia implemented comprehensive smoke-free laws prohibiting smoking in work sites, restaurants, and bars. In 2010, 4 states implemented comprehensive smoke-free laws. The last state to implement a comprehensive smoke-free law was North Dakota in 2012, bringing the total number to 26 states and the District of Columbia. From 2000 through 2009, 46 states and the District of Columbia implemented laws increasing their cigarette excise tax, which increased the national average state excise tax rate by $0.92. However, from 2010 through 2014, only 14 states and the District of Columbia increased their excise tax, which increased the national average state excise tax rate by $0.20. The recent stall in progress in enacting and implementing statewide comprehensive smoke-free laws and increasing cigarette excise taxes may undermine tobacco prevention and control efforts in the United States, undercutting efforts to reduce tobacco use, exposure to secondhand smoke, health disparities, and tobacco-related illness and death.

  4. 22 CFR 1203.735-209 - Indebtedness.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Foreign Relations UNITED STATES INTERNATIONAL DEVELOPMENT COOPERATION AGENCY EMPLOYEE RESPONSIBILITIES AND... law such as Federal, State, or local taxes. For the purpose of this section, a just financial... such as Federal, State, or local taxes, and “in a proper and timely manner” means in a manner which the...

  5. 26 CFR 31.3401(a)(8)(B)-1 - Remuneration for services performed in possession of the United States (other than Puerto Rico...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Remuneration for services performed in... TAX AT SOURCE Collection of Income Tax at Source § 31.3401(a)(8)(B)-1 Remuneration for services...) Remuneration paid for services for an employer (other than the United States or any agency thereof) performed...

  6. Veterans Justice Outreach Program: VA Could Improve Management by Establishing Performance Measures and Fully Assessing Risks

    DTIC Science & Technology

    2016-04-01

    Assessing Risks Report to Congressional Requesters April 2016 GAO-16-393 United States Government Accountability Office United States...Government Accountability Office Highlights of GAO-16-393, a report to congressional requesters April 2016 VETERANS JUSTICE OUTREACH PROGRAM...quality, timeliness, efficiency, cost of service, and outcome. GAO, Tax Administration: IRS Needs to Further Refine Its Tax Filing Season

  7. 26 CFR 1.956-3T - Certain trade or service receivables acquired from United States persons (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Certain trade or service receivables acquired from United States persons (temporary). 1.956-3T Section 1.956-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.956-3T Certain...

  8. 27 CFR 26.201 - Products exempt from tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Products exempt from tax. 26.201 Section 26.201 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Coming Into the United States From the Virgin Islands § 26.201 Products exempt from tax. (a) General...

  9. 26 CFR 26.2632-1 - Allocation of GST exemption.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

  10. 26 CFR 26.2632-1 - Allocation of GST exemption.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

  11. 26 CFR 26.2632-1 - Allocation of GST exemption.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

  12. 26 CFR 26.2632-1 - Allocation of GST exemption.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

  13. 26 CFR 301.7701(b)-5 - Coordination with section 877.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 877. (a) General rule. An alien individual will be subject to United States income tax in the manner provided by section 877, regardless of whether the individual has a tax avoidance motive, if— (1...) Tax imposed. The tax provided for under paragraph (a) of this section will be imposed for the...

  14. 26 CFR 1.861-7 - Sale of personal property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... particular manner for the primary purpose of tax avoidance, the foregoing rules will not be applied. In such...-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Based on Income from Sources within Or Without the United States § 1.861-7 Sale...

  15. 10 CFR 1015.306 - Consideration of tax consequences to the Government.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Consideration of tax consequences to the Government. 1015... UNITED STATES Standards for the Compromise of Claims § 1015.306 Consideration of tax consequences to the Government. In negotiating a compromise, DOE will consider the tax consequences to the Government. In...

  16. 26 CFR 1.672(f)-4 - Recharacterization of purported gifts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Grantors and Others Treated As Substantial Owners § 1.672(f... bequest for United States tax purposes as a distribution to such individual and a subsequent gift or... bequest for purposes of the tax laws of the nonresident alien individual's country of residence as a...

  17. Comparative study of Canadian-United States resources programs

    USGS Publications Warehouse

    DeYoung,, John H.

    1975-01-01

    Chapter A: Report of the resource endowment, infrastructure development, tax incentives and exploration financing. Chapter B: Recent changes in Canadian tax laws affecting the mineral industries. Chapter C: The impact of recent changes in Canadian tax laws on the mineral industries.

  18. 42 CFR 433.74 - Reporting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...) received by the State or unit of local government, and health care-related taxes collected. Each State must... by, or any taxes imposed on, health care providers. States' reports must present a complete, accurate... 42 Public Health 4 2012-10-01 2012-10-01 false Reporting requirements. 433.74 Section 433.74...

  19. 42 CFR 433.74 - Reporting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...) received by the State or unit of local government, and health care-related taxes collected. Each State must... by, or any taxes imposed on, health care providers. States' reports must present a complete, accurate... 42 Public Health 4 2014-10-01 2014-10-01 false Reporting requirements. 433.74 Section 433.74...

  20. 42 CFR 433.74 - Reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...) received by the State or unit of local government, and health care-related taxes collected. Each State must... by, or any taxes imposed on, health care providers. States' reports must present a complete, accurate... 42 Public Health 4 2010-10-01 2010-10-01 false Reporting requirements. 433.74 Section 433.74...

  1. 42 CFR 433.74 - Reporting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...) received by the State or unit of local government, and health care-related taxes collected. Each State must... by, or any taxes imposed on, health care providers. States' reports must present a complete, accurate... 42 Public Health 4 2013-10-01 2013-10-01 false Reporting requirements. 433.74 Section 433.74...

  2. 42 CFR 433.74 - Reporting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...) received by the State or unit of local government, and health care-related taxes collected. Each State must... by, or any taxes imposed on, health care providers. States' reports must present a complete, accurate... 42 Public Health 4 2011-10-01 2011-10-01 false Reporting requirements. 433.74 Section 433.74...

  3. 27 CFR 41.140 - Taxpayment in the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Into the United States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.140 Taxpayment in the United States. Every manufacturer of tobacco products or cigarette papers or tubes in the United States who receives Puerto Rican tobacco products or cigarette papers or tubes without payment of...

  4. 27 CFR 41.140 - Taxpayment in the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Into the United States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.140 Taxpayment in the United States. Every manufacturer of tobacco products or cigarette papers or tubes in the United States who receives Puerto Rican tobacco products or cigarette papers or tubes without payment of...

  5. 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...

  6. 8 CFR 245.22 - Evidence to demonstrate an alien's physical presence in the United States on a specific date.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... has been issued in the 8 CFR, such regulation is controlling to the extent that it conflicts with this... record; (4) A public college or public school transcript; (5) Income tax records; (6) A certified copy of... submitted an income tax return, property tax payment, or similar submission or payment to the Federal, State...

  7. State property tax incentives for promoting ecosystem goods and services from private forest land in the United States: a review and analysis

    Treesearch

    Michael A. Kilgore; Paul B. Ellefson; Travis J. Funk; Gregory E. Frey

    2017-01-01

    Financial incentives provided by State property tax programs are a means of promoting ecosystem services from private forest land. Identified by this 50-State 2015 review, categories of ecosystem services frequently promoted by such programs are open space and scenic resources, conservation of...

  8. 42 CFR 433.68 - Permissible health care-related taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...-related tax is imposed by a unit of local government, the tax must extend to all items or services or... least squares, the slope (designated as (B) (that is. the value of the x coefficient) of two linear... linear regression, as described in paragraph (e)(2)(i) of this section, for the State's tax program, if...

  9. 42 CFR 433.68 - Permissible health care-related taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...-related tax is imposed by a unit of local government, the tax must extend to all items or services or... least squares, the slope (designated as (B) (that is. the value of the x coefficient) of two linear... linear regression, as described in paragraph (e)(2)(i) of this section, for the State's tax program, if...

  10. 26 CFR 301.7507-10 - Collection of tax after termination of immunity.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Collection of tax after termination of immunity... the United States § 301.7507-10 Collection of tax after termination of immunity. If, in the case of a... collection of taxes (including interest and other additions) becoming due after immunity ceases. See the...

  11. 26 CFR 301.7507-10 - Collection of tax after termination of immunity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Collection of tax after termination of immunity... the United States § 301.7507-10 Collection of tax after termination of immunity. If, in the case of a... collection of taxes (including interest and other additions) becoming due after immunity ceases. See the...

  12. 26 CFR 301.7507-10 - Collection of tax after termination of immunity.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Collection of tax after termination of immunity... the United States § 301.7507-10 Collection of tax after termination of immunity. If, in the case of a... collection of taxes (including interest and other additions) becoming due after immunity ceases. See the...

  13. 26 CFR 53.4965-2 - Covered tax-exempt entities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Covered tax-exempt entities. 53.4965-2 Section... Covered tax-exempt entities. (a) In general. Under section 4965(c), the term “tax-exempt entity” refers to entities that are described in sections 501(c), 501(d), or 170(c) (other than the United States), Indian...

  14. 26 CFR 20.6321 - Statutory provisions; lien for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... addition thereto) shall be a lien in favor of the United States upon all property and rights to property... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Statutory provisions; lien for taxes. 20.6321... Administration § 20.6321 Statutory provisions; lien for taxes. Sec. 6321. Lien for taxes. If any person liable to...

  15. 26 CFR 1.992-3 - Deficiency distributions to meet qualification requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.992-3... final determination by a decision of the United States Tax Court is the date upon which such decision... contested in a court (and upon which there is a judgment) other than the Tax Court is the date upon which...

  16. 26 CFR 1.905-4T - Notification of foreign tax redetermination (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... redetermination of United States tax liability is required occurs after the date for providing such notification... not paid before the date two years after the close of the taxable year to which such taxes relate, the... undistributed earnings and post-1986 foreign income taxes before and after adjusting the pools in accordance...

  17. 26 CFR 1.996-6 - Effectively connected income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....996-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-6 Effectively connected income. In... permanent establishment of such shareholder within the United States, and shall be subject to tax in...

  18. 26 CFR 1.552-4 - Certain excluded banks.

    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) Foreign Personal Holding Companies § 1.552-4 Certain excluded banks. (a) A... United States income taxes which would otherwise be imposed on its shareholders. If this is established...

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

    PubMed

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

    2013-11-01

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

  20. 26 CFR 1.103-4 - Interest upon United States obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Interest upon United States obligations. 1.103-4... Interest upon United States obligations. (a) Issued before March 1, 1941. (1) Interest upon obligations of the United States issued on or before September 1, 1917, is exempt from tax. In the case of...

  1. 26 CFR 1.957-3 - United States person defined.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false United States person defined. 1.957-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.957-3 United States person defined. (a) Basic rule—(1) In general. The term United States person has the same meaning for purposes of...

  2. 26 CFR 1.957-3 - United States person defined.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false United States person defined. 1.957-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.957-3 United States person defined. (a) Basic rule—(1) In general. The term United States person has the same meaning for purposes of...

  3. 26 CFR 1.957-3 - United States person defined.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false United States person defined. 1.957-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.957-3 United States person defined. (a) Basic rule—(1) In general. The term United States person has the same meaning for purposes of...

  4. 26 CFR 1.957-3 - United States person defined.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true United States person defined. 1.957-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.957-3 United States person defined. (a) Basic rule—(1) In general. The term United States person has the same meaning for purposes of...

  5. 26 CFR 1.103-4 - Interest upon United States obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Interest upon United States obligations. 1.103-4... Interest upon United States obligations. (a) Issued before March 1, 1941. (1) Interest upon obligations of the United States issued on or before September 1, 1917, is exempt from tax. In the case of...

  6. 26 CFR 1.957-3 - United States person defined.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false United States person defined. 1.957-3 Section 1... (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.957-3 United States person defined. (a) Basic rule—(1) In general. The term United States person has the same meaning for purposes of sections 951...

  7. 26 CFR 49.4261-5 - Payments made outside the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... travel under section 4262(b), the tax imposed by section 4261(b), shall not apply unless the... made outside the United States for one-way or round-trip transportation between a point within the United States and a point outside the United States. (b) Transportation between two or more points in the...

  8. 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

  9. 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.

  10. State property tax programs promoting sustainable forests in the United States: A review of program structure and administration

    Treesearch

    Michael Kilgore; Paul Ellefson; Travis Funk; Gregory E. Frey

    2018-01-01

    Financial incentives offered by state property tax programs are a means of promoting goods and services from private forestland. Identified by a 50-state review in 2014–2015, these incentives often require adherence to several conditions including valid ownership and use of forestland, correct size of parcel and suitable forest...

  11. 27 CFR 25.152 - Reduced rate of tax for certain brewers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

  12. 27 CFR 25.152 - Reduced rate of tax for certain brewers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

  13. 27 CFR 25.152 - Reduced rate of tax for certain brewers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

  14. 27 CFR 25.152 - Reduced rate of tax for certain brewers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

  15. 26 CFR 301.7481-1 - Date when Tax Court decision becomes final; decision modified or reversed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Supreme Court directs that the decision of the Tax Court be modified or reversed, the decision of... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Date when Tax Court decision becomes final... Proceedings Civil Actions by the United States § 301.7481-1 Date when Tax Court decision becomes final...

  16. 26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

  17. 26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

  18. 26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

  19. 26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

  20. 26 CFR 20.2101-1 - Estates of nonresidents not citizens; tax imposed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable... the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates...

  1. 27 CFR 25.152 - Reduced rate of tax for certain brewers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.152 Reduced... reduced rate of tax on the first 60,000 barrels of beer removed for consumption or sale by a brewer during... the beer at a qualified brewery in the United States; (2) May not produce more than 2,000,000 barrels...

  2. 26 CFR 1.904(i)-1 - Limitation on use of deconsolidation to avoid foreign tax credit limitations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. Changing demographics and state fiscal outlook: the case of sales taxes.

    PubMed

    Mullins, D R; Wallace, S

    1996-04-01

    "Broad-scale demographic changes have implications for state and local finance in terms of the composition of the base of revenue sources and their yields. This article examines the effect of such changes on the potential future yield of consumption-based taxes. The effect of household characteristics and composition on the consumption of selected groups of goods subject to ad valorem retail sales taxes is estimated, generating demographic elasticities of consumption. These elasticities are applied to projected demographic changes in eight states through the year 2000. The results show rather wide variation in expected consumption shifts and potential tax bases across the states, with income growth having the greatest effect...." The geographical focus is on the United States. excerpt

  4. 45 CFR 31.1 - Purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... past-due, legally enforceable debts to the Department of the Treasury for collection by tax refund... Offices that administer a program that gives rise to a past-due non-tax debt owed to the United States... Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.1 Purpose...

  5. 27 CFR 44.228 - Landing certificate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Landing certificate. 44..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Drawback of Tax § 44.228 Landing certificate. Each... lost, and have not been relanded within the limits of the United States. The landing certificate shall...

  6. 27 CFR 44.228 - Landing certificate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Landing certificate. 44..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX Drawback of Tax § 44.228 Landing certificate. Each... lost, and have not been relanded within the limits of the United States. The landing certificate shall...

  7. 27 CFR 19.256 - Tax on wine.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 27 CFR 19.256 - Tax on wine.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. 27 CFR 19.256 - Tax on wine.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  10. 27 CFR 19.256 - Tax on wine.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  11. 26 CFR 48.0-2 - General definitions and attachment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... credit, the tax attaches whether or not the purchase price is actually collected. (4) Where a consignor... consideration called the price, which may consist of money, services, or other things. (6) The term taxable... mass of things belonging within the United States with the intention of uniting it with the mass of...

  12. 27 CFR 40.453 - Use of the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Use of the United States... Use of the United States. A manufacturer of cigarette papers and tubes may remove cigarette papers and tubes covered under bond, without payment of tax, for use of the United States. Such removal shall be in...

  13. 27 CFR 40.453 - Use of the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Use of the United States... Use of the United States. A manufacturer of cigarette papers and tubes may remove cigarette papers and tubes covered under bond, without payment of tax, for use of the United States. Such removal shall be in...

  14. Texas Legislature Adopts School Funding Plan.

    ERIC Educational Resources Information Center

    Cortez, Albert

    1991-01-01

    This paper analyzes Texas Senate Bill 351 that reforms public school funding. The bill provides for additional state funding and significant increases in local property taxes. The bill creates county education taxing units to neutralize the enormous property wealth differences found among the state's 1,056 school districts. It also provides a…

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

    PubMed Central

    2013-01-01

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

  16. 26 CFR 1.692-1 - Abatement of income taxes of certain members of the Armed Forces of the United States upon death.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., disease, or injury incurred while he was serving in a combat zone. (2) If an individuals dies as described... tax (including interest, additions to the tax, and additional amounts) is assessed, the assessment... laws, remaining unpaid as of the date of death. If any such unpaid tax (including interest, additions...

  17. 26 CFR 1.907(b)-1 - Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Reduction of creditable FORI taxes (for taxable...) Income from Sources Without the United States § 1.907(b)-1 Reduction of creditable FORI taxes (for..., war profits, or excess profits taxes. Section 907(b) will apply to a person regardless of whether that...

  18. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (3) effect distribution. Excise taxes incurred in distributing property of the estate in kind are.... If D's estate had claimed a deduction of $50x on D's United States Estate (and Generation-Skipping...

  19. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (3) effect distribution. Excise taxes incurred in distributing property of the estate in kind are.... If D's estate had claimed a deduction of $50x on D's United States Estate (and Generation-Skipping...

  20. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (3) effect distribution. Excise taxes incurred in distributing property of the estate in kind are.... If D's estate had claimed a deduction of $50x on D's United States Estate (and Generation-Skipping...

  1. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (3) effect distribution. Excise taxes incurred in distributing property of the estate in kind are.... If D's estate had claimed a deduction of $50x on D's United States Estate (and Generation-Skipping...

  2. 15 CFR 4.21 - Purpose and scope.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... citizen of the United States or an alien lawfully admitted for permanent residence into the United States... of retirement benefits, explanations of health and life insurance programs, and explanations of tax...

  3. 15 CFR 4.21 - Purpose and scope.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... citizen of the United States or an alien lawfully admitted for permanent residence into the United States... of retirement benefits, explanations of health and life insurance programs, and explanations of tax...

  4. 15 CFR 4.21 - Purpose and scope.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... citizen of the United States or an alien lawfully admitted for permanent residence into the United States... of retirement benefits, explanations of health and life insurance programs, and explanations of tax...

  5. 15 CFR 4.21 - Purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... citizen of the United States or an alien lawfully admitted for permanent residence into the United States... of retirement benefits, explanations of health and life insurance programs, and explanations of tax...

  6. 15 CFR 4.21 - Purpose and scope.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... citizen of the United States or an alien lawfully admitted for permanent residence into the United States... of retirement benefits, explanations of health and life insurance programs, and explanations of tax...

  7. Federal Tax Policy regarding Universities: Endowments and beyond

    ERIC Educational Resources Information Center

    Vedder, Richard

    2008-01-01

    The vast bulk of economic activity in the United States is taxed by the federal government. There are exceptions carved out, primarily for charitable operations, including universities. The rationale is that these organizations serve the public good and should not be reduced in magnitude by the deleterious effects of taxes. Universities in…

  8. 31 CFR 339.4 - Exchanges without tax deferral.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Exchanges without tax deferral. 339.4... SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT EXCHANGE OFFERING OF UNITED STATES SAVINGS BONDS, SERIES H § 339.4 Exchanges without tax deferral. Exchanges by owners who: (a) Report the interest...

  9. 78 FR 45615 - Proposed Collection; Comment Request for Form 14134 and Form 14135

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-29

    ..., Application for Certificate of Discharge of Property from Federal Tax Lien. DATES: Written comments should be... Lien and Application for Certificate of Discharge of Property from Federal Tax Lien. OMB Number: 1545....6325-1(b)(5) for consideration of the United States discharging property from the federal tax lien and...

  10. 26 CFR 41.6001-3 - Proof of payment for entry into the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... imposed on such vehicle; (ii) the vehicle identification number of such vehicle; (iii) the date on which... which tax has been suspended. The vehicle identification number of any vehicle for which a return is... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative...

  11. 26 CFR 41.6001-3 - Proof of payment for entry into the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... imposed on such vehicle; (ii) the vehicle identification number of such vehicle; (iii) the date on which... which tax has been suspended. The vehicle identification number of any vehicle for which a return is... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative...

  12. 26 CFR 41.6001-3 - Proof of payment for entry into the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... imposed on such vehicle; (ii) the vehicle identification number of such vehicle; (iii) the date on which... which tax has been suspended. The vehicle identification number of any vehicle for which a return is... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative...

  13. 26 CFR 41.6001-3 - Proof of payment for entry into the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... imposed on such vehicle; (ii) the vehicle identification number of such vehicle; (iii) the date on which... which tax has been suspended. The vehicle identification number of any vehicle for which a return is... (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative...

  14. 78 FR 6183 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-65; Introduction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-29

    ... incorporated in the United States and then reincorporated in a tax haven. Item II--Extension of Sunset Date for... minimal economic impact on small businesses because the 2 percent excise tax is applied only to foreign...-011 Chambers. of Costs Associated with Foreign Contractor Excise Tax. V Technical Amendments...

  15. 26 CFR 400.5-1 - Redemption by United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Section 109 of the Federal Tax Lien Act of 1966 (80 Stat. 1141) amended the Internal Revenue Code of 1954 by adding a new section 7425, relating to the discharge of tax liens, effective after November 2... AND ADMINISTRATION TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966 § 400.5-1 Redemption...

  16. 26 CFR 400.5-1 - Redemption by United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... Section 109 of the Federal Tax Lien Act of 1966 (80 Stat. 1141) amended the Internal Revenue Code of 1954 by adding a new section 7425, relating to the discharge of tax liens, effective after November 2... AND ADMINISTRATION TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966 § 400.5-1 Redemption...

  17. 26 CFR 514.3 - Dividends received by addressee not actual owner.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.3 Dividends received by... in France of any dividend, paid on or after January 1, 1957, from which United States tax at the... source. (2) Fiduciary or partnership. A fiduciary or a partnership with an address in France which...

  18. 17 CFR 143.1 - Purpose.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... laws applicable to the collection of non-tax debts owed to the United States arising from activities... procedures that the Commission will use to collect debts owed the United States arising from activities under...

  19. 78 FR 26425 - Sentencing Guidelines for United States Courts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-06

    ... tax system and the legal system as a whole. Therefore, to use them to reduce the tax loss would... undermine the public's confidence in the medical regulatory and distribution system. The Commission also...

  20. 26 CFR 1.907(a)-1 - Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Reduction in taxes paid on FOGEI (for taxable...) Income from Sources Without the United States § 1.907(a)-1 Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982). (a) Amount of reduction. FOGEI taxes are reduced by the amount...

  1. The debate over weight- versus price-based taxation of snuff in the United States' state legislatures.

    PubMed

    Timberlake, David S; Sami, Mojgan; Patel, Sonam; Thiagarajan, Shamili; Badiyan, Ramin; Willard, Shay

    2014-08-01

    Discount snuff, known for its cheap price, high nicotine content, and popularity among youth, has increased substantially in market share in the United States. As a likely result, the leading manufacturer of premium snuff has supported legislation changing the basis for taxing snuff from price to weight. To determine which public health issues arose in legislative debates, we transcribed 17 of 52 bills from US state legislatures and coded for arguments broadly categorized into public health, fair taxation, tax revenue, tax efficiency, and anti-competitiveness. State legislators expressed frustration that equitable taxation, revenue generation, and prevention of youth tobacco use were frequently conflated in the debates. Public health advocates expressed concerns over youths' incentives to purchase low-weight snuff, but seldom discussed youths' growing preference for discount snuff. The evolving market of moist snuff is a critical consideration for US state legislators as well as policy makers from other countries who may evaluate taxation methods for alternate tobacco products.

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

    NASA Astrophysics Data System (ADS)

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

    2017-09-01

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

  3. Hawaii | Midmarket Solar Policies in the United States | Solar Research |

    Science.gov Websites

    net excess generation compensation. Hawaii provides commercial system owners with a 35% tax credit. It of Taxation Commercial system owners are eligible for a tax credit worth 35% of the system's value . The Hawaii tax credit is capped at $500,000 for commercial properties. Solar system owners are also

  4. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

  5. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

  6. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 3 2013-04-01 2013-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

  7. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 3 2012-04-01 2012-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

  8. 19 CFR 201.208 - Tax refund offset.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 3 2014-04-01 2014-04-01 false Tax refund offset. 201.208 Section 201.208 Customs Duties UNITED STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Debt Collection § 201.208 Tax refund offset. (a) Scope. The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A...

  9. Nebraska | Midmarket Solar Policies in the United States | Solar Research |

    Science.gov Websites

    project development, sales, use, and property tax exemptions, and production based tax credits. Net personal property for use in a community-based energy development (C-BED) project. (A C-BED project is limited to $50,000. Nebraska is not accepting applications for the program as of July 2016. Property Tax

  10. The Potential of Applying Judeo-Christian Ethics to Tax Policy in Foreign Countries

    ERIC Educational Resources Information Center

    Hamill, Susan Pace

    2008-01-01

    This article extends the author's previous domestic analysis of tax policy and education finance under the moral principles of Judeo-Christian ethics to the international arena, beginning with an examination of the English-speaking OECD countries, which are the most economically and culturally similar to the United States. Although the tax and…

  11. 26 CFR 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amounts so taxed are taxed again when actually distributed directly, or indirectly through a chain of... chain of ownership where such amounts would otherwise be again included in the income of such... are distributed to such shareholder directly, or indirectly through a chain of ownership described in...

  12. A Tax Increase Is Essential To Improve Illinois Schools.

    ERIC Educational Resources Information Center

    Lewis, James H.; Taylor, D. Garth

    A tax increase is necessary to improve Illinois public schools, as this analysis demonstrates. When Illinois is compared to the rest of the United States, it has high wealth, low taxes, and low commitment to education. In fact, it has the financial capacity to have much better funded schools. Illinois ranked 12th nationally in average buying…

  13. 26 CFR 31.3401(a)(8)(A)-1 - Remuneration for services performed outside the United States by citizens of the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Remuneration for services performed outside the... Tax at Source § 31.3401(a)(8)(A)-1 Remuneration for services performed outside the United States by citizens of the United States. (a) Remuneration excluded from gross income under section 911. (1) (i...

  14. 27 CFR 19.18 - Samples for the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Provisions § 19.18 Samples for the United States. TTB officers are authorized to take samples of spirits... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Samples for the United States. 19.18 Section 19.18 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  15. 27 CFR 24.37 - Samples for the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... § 24.37 Samples for the United States. Appropriate TTB officers are authorized to take samples of wine... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Samples for the United States. 24.37 Section 24.37 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  16. The impact of tax policies on living organ donations in the United States.

    PubMed

    Venkataramani, A S; Martin, E G; Vijayan, A; Wellen, J R

    2012-08-01

    In an effort to increase living organ donation, fifteen states passed tax deductions and one a tax credit to help defray potential medical, lodging and wage loss costs between 2004 and 2008. To assess the impact of these policies on living donation rates, we used a differences-in-differences strategy that compares the pre- and postlegislation change in living donations in states that passed legislation against the same change in those states that did not. We found no statistically significant effect of these tax policies on donation rates. Furthermore, we found no evidence of any lagged effects, differential impacts by gender, race or donor relationship, or impacts on deceased donation. Possible hypotheses to explain our findings are: the cash value of the tax deduction may be too low to defray costs faced by donors, lack of public awareness about the existence of these policies, and that states that were proactive enough to pass tax policy laws may have already depleted donor pools with previous interventions. © Copyright 2012 The American Society of Transplantation and the American Society of Transplant Surgeons.

  17. State laws on tobacco control--United States, 1998.

    PubMed

    Fishman, J A; Allison, H; Knowles, S B; Fishburn, B A; Woollery, T A; Marx, W T; Shelton, D M; Husten, C G; Eriksen, M P

    1999-06-25

    State laws addressing tobacco use, the leading preventable cause of death in the United States, are summarized. Laws address smoke-free indoor air, minors' access to tobacco products, advertising of tobacco products, and excise taxes on tobacco products. Legislation effective through December 31, 1998. CDC identified laws addressing tobacco control by using an on-line legal research database. CDC's findings were verified with the National Cancer Institute's State Cancer Legislative Database. Since a previous surveillance summary on state tobacco-control laws published in November 1995 (covering legislation effective through June 30, 1995), several states have enacted new restrictions or strengthened existing legislation that addresses smoke-free indoor air, minors' access to tobacco, tobacco advertising, and tobacco taxes. Five states strengthened their smoke-free indoor air legislation. All states and Washington, D.C., continued to prohibit the sale and distribution of tobacco products to minors; however, 21 states expanded minors' access laws by designating enforcement authorities, adding license suspension or revocation for sale to minors, or requiring signage. Since the 1995 report, eight additional states (a total of 19 states and Washington, D.C.) now ban vending machines from areas accessible to minors. Thirteen states restrict advertising of tobacco products, an increase of four states since the 1995 report. Although the number of states that tax cigarettes and smokeless tobacco did not change, 13 states increased excise taxes on cigarettes, and five states increased excise taxes on smokeless tobacco products. The average state excise tax on cigarettes is 38.9 cents per pack, an increase of 7.4 cents compared with the average tax in the 1995 report. State laws addressing tobacco control vary in relation to restrictiveness, enforcement and penalties, preemptions, and exceptions. The data summarizing state tobacco-control laws are available through CDC's State Tobacco Activities Tracking and Evaluation (STATE) System; the laws are collected and updated every quarter. The STATE System also contains state-specific data on the prevalence of tobacco use, tobacco-related deaths, and the costs of tobacco use. Information from the STATE System is available for use by policy makers at the state and local levels to plan and implement initiatives to prevent and reduce tobacco use. In addition, CDC is using this information to assess the ongoing impact of tobacco-control programs and policies on tobacco use.

  18. Disparities in cigarette tax exposure by race, ethnicity, poverty status and sexual orientation, 2006-2014, USA.

    PubMed

    Golden, Shelley D; Kong, Amanda Y; Lee, Joseph G L; Ribisl, Kurt M

    2018-03-01

    Cigarette excise taxes are an effective tobacco control strategy but they vary geographically due to differences in state and local taxation. There are also pronounced sociodemographic differences in community composition, suggesting that different population groups might face vastly different cigarette excise tax rates. In this study, we examine how cigarette excise tax rates differ for population groups defined by race, ethnicity, poverty status, and sexual orientation, and how these differences have evolved over time. We constructed annual cigarette tax rates in 109 mutually exclusive jurisdictions within the United States (U.S.) between 2006 and 2014. After merging with Census sociodemographic data, we calculated annual cigarette excise tax exposures for each population group as the average of each place-based tax, weighted by the proportion of the group living there. In 2014, the average U.S. resident was required to pay $2.68 in cigarette taxes, more than 60% of which was due to state and local taxation. On average, Asian/Native Hawaiian and Other Pacific Islander populations faced the highest average tax ($2.95), which was $0.44 more than American Indian populations. Local taxes disproportionately augmented state and federal taxes for non-White populations, same-sex couples, and people living in poverty. Geographic variation in cigarette excise taxes produces sociodemographic variation in cigarette tax exposure. Raising cigarette taxes specifically in those places where groups at risk for tobacco-related disease are more likely to live, or otherwise creating geographically uniform tax levels, could reduce important disparities in cigarette smoking. Copyright © 2017. Published by Elsevier Inc.

  19. Does every US smoker bear the same cigarette tax?

    PubMed Central

    Xu, Xin; Malarcher, Ann; O’Halloran, Alissa; Kruger, Judy

    2015-01-01

    Aims To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies. Design Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey. Setting United States. Participants A total of 16 542 adult current smokers aged 18 years or older. Measurements Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations. Findings The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P < 0.05). Premium brand users who purchased by pack in places outside Indian reservations paid the entire amount of the excise tax, together with an additional premium of 7–10 cents per pack for every $1 increase in excise tax (pass-through rate of 1.07–1.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 30–83 cents per pack for every $1 tax increase (pass-through rate of 0.30–0.83, P < 0.05). Conclusions Many smokers in the United States are able to avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations. PMID:24861973

  20. A Re-Examination of Welfare States and Inequality in Rich Nations: How In-Kind Transfers and Indirect Taxes Change the Story

    ERIC Educational Resources Information Center

    Garfinkel, Irwin; Rainwater, Lee; Smeeding, Timothy M.

    2006-01-01

    Previous studies find large cross-national differences in inequality amongst rich Western nations, due in large part to differences in the generosity of welfare state transfers. The United States is the least generous nation and the one having the most after-tax and transfer inequality. But these analyses are limited to the effects of cash and…

  1. 26 CFR 1.863-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Table of contents. 1.863-0 Section 1.863-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Based on Income from Sources within Or Without the United States § 1.863-0 Table of contents. This section lists caption...

  2. Free Tax Assistance and the Earned Income Tax Credit: Vital Resources for Social Workers and Low-Income Families

    ERIC Educational Resources Information Center

    Lim, Younghee; DeJohn, Tara V.; Murray, Drew

    2012-01-01

    As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance…

  3. Tax Incentives for Education. Hearing before the Committee on Finance. United States Senate, One Hundredth Congress, Second Session.

    ERIC Educational Resources Information Center

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

    The transcript of a hearing before the Senate Committee on Finance concerning tax incentives for education is presented. The statements of committee members and public witnesses testimony, both oral and written, are provided, as well as letters of support. Current tax expenditures for financial aid to college students, including student loan…

  4. 26 CFR 1.6046A-1 - Return requirement for United States persons who acquire or dispose of an interest in a foreign...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 78 FR 43003 - Proposed Collection; Comment Request on Information Collection Tools Relating to the Offshore...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-18

    ... accounts and undisclosed foreign entities to avoid or evade tax into compliance with United States tax laws... information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506... offering people with undisclosed income from offshore accounts an opportunity to get current with their tax...

  6. 78 FR 6192 - Federal Acquisition Regulation; Federal Acquisition Circular 2005-65; Small Entity Compliance Guide

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-29

    ... incorporated in the United States and then reincorporated in a tax haven. Item II--Extension of Sunset Date for... minimal economic impact on small businesses because the 2 percent excise tax is [[Page 6193

  7. Targeted Jobs Tax Credit. Hearing before the Subcommittee on Economic Growth, Employment, and Revenue Sharing of the Committee on Finance, United States Senate, Ninety-Eighth Congress, Second Session. S.2185.

    ERIC Educational Resources Information Center

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

    Testimony is presented from a hearing held to consider a bill (S. 2185) to extend the Targeted Jobs Tax Credit for an additional year. (Originally passed in 1978, the Targeted Jobs Tax Credit focuses tax incentives for employment on specific target groups found to experience high unemployment rates.) Included in the hearings is testimony provided…

  8. 27 CFR 70.462 - Shipments from the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the United States. For regulations under 26 U.S.C. 7653, see 27 CFR part 28 relating to exportation of... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Shipments from the United States. 70.462 Section 70.462 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  9. 27 CFR 70.462 - Shipments from the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the United States. For regulations under 26 U.S.C. 7653, see 27 CFR part 28 relating to exportation of... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Shipments from the United States. 70.462 Section 70.462 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  10. 27 CFR 70.461 - Shipments to the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... United States. For regulations under 26 U.S.C. 7652, see 27 CFR part 26 relating to liquors and articles... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Shipments to the United States. 70.461 Section 70.461 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  11. 27 CFR 70.461 - Shipments to the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... United States. For regulations under 26 U.S.C. 7652, see 27 CFR part 26 relating to liquors and articles... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Shipments to the United States. 70.461 Section 70.461 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  12. 27 CFR 26.35 - Taxable status.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.35 Taxable status. (a) Liquors coming into the United... revenue tax imposed on the production in the United States of like liquors. Articles coming into the...

  13. 27 CFR 26.35 - Taxable status.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.35 Taxable status. (a) Liquors coming into the United... revenue tax imposed on the production in the United States of like liquors. Articles coming into the...

  14. 27 CFR 26.35 - Taxable status.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.35 Taxable status. (a) Liquors coming into the United... revenue tax imposed on the production in the United States of like liquors. Articles coming into the...

  15. 27 CFR 26.35 - Taxable status.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.35 Taxable status. (a) Liquors coming into the United... revenue tax imposed on the production in the United States of like liquors. Articles coming into the...

  16. 27 CFR 26.35 - Taxable status.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.35 Taxable status. (a) Liquors coming into the United... revenue tax imposed on the production in the United States of like liquors. Articles coming into the...

  17. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... credit under section 2012; and (3) The credit under section 2013 for tax on prior transfers. Except as... the United States. See §§ 20.2011-1 through 20.2013-6. Subject to the additional special limitation...

  18. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... credit under section 2012; and (3) The credit under section 2013 for tax on prior transfers. Except as... the United States. See §§ 20.2011-1 through 20.2013-6. Subject to the additional special limitation...

  19. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  20. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    ERIC Educational Resources Information Center

    Samwick, Andrew A.

    2012-01-01

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

  4. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  5. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  6. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  7. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  8. 26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the United States at the time of his death is determined by adding the value of that part of his gross... paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  9. Tex Tax I, II and III. Teacher's Guide [and] Student Materials.

    ERIC Educational Resources Information Center

    Anderson, Judith K.

    This unit introduces the American tax system to elementary school students in grades 3-5. It is presented in three sections, all of which are built around the story of Tex Tax leaving the ranch and going to the city for the first time. Section one centers on taxation at federal, state, and local levels. The student learns to distinguish between…

  10. 26 CFR 31.3306(j)-1 - State, United States, and citizen.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false State, United States, and citizen. 31.3306(j)-1 Section 31.3306(j)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(j)-1 State...

  11. Tax Avoidance and Evasion: Cigarette Purchases From Indian Reservations Among US Adult Smokers, 2010-2011

    PubMed Central

    Xu, Xin; Tynan, Michael A.; Gerzoff, Robert B.; Caraballo, Ralph S.; Promoff, Gabbi R.

    2017-01-01

    Excise taxes are the primary public health strategy used to increase the price of cigarettes in the United States. Rather than quitting or reducing consumption of cigarettes, some price-sensitive smokers may avoid state and local excise taxes by purchasing cigarettes from Indian reservations. The objectives of this study were to (1) provide the most recent state-specific prevalence of purchases made on Indian reservations by non–American Indians/Alaska Natives (non-AI/ANs) and (2) assess the impact of these purchases on state tax revenues. We used data from a large national and state-representative survey, the 2010-2011 Tobacco Use Supplement to the Current Population Survey, which collects self-reported measures on cigarette use and purchases. Nationwide, 3.8% of non-AI/AN smokers reported purchasing cigarettes from Indian reservations. However, in Arizona, Nevada, New Mexico, New York, Oklahoma, and Washington State, about 15% to 30% of smokers reported making such purchases, resulting in annual tax revenue losses ranging from $3.5 million (Washington State) to $292 million (New York) during 2010-2011. Strategies to reduce the sale of non- or lower-taxed cigarettes to non-AI/ANs on Indian reservations have the potential to decrease smoking prevalence and recoup lost revenue from purchases made on reservations. PMID:28395142

  12. Tax Avoidance and Evasion: Cigarette Purchases From Indian Reservations Among US Adult Smokers, 2010-2011.

    PubMed

    Wang, Xu; Xu, Xin; Tynan, Michael A; Gerzoff, Robert B; Caraballo, Ralph S; Promoff, Gabbi R

    Excise taxes are the primary public health strategy used to increase the price of cigarettes in the United States. Rather than quitting or reducing consumption of cigarettes, some price-sensitive smokers may avoid state and local excise taxes by purchasing cigarettes from Indian reservations. The objectives of this study were to (1) provide the most recent state-specific prevalence of purchases made on Indian reservations by non-American Indians/Alaska Natives (non-AI/ANs) and (2) assess the impact of these purchases on state tax revenues. We used data from a large national and state-representative survey, the 2010-2011 Tobacco Use Supplement to the Current Population Survey, which collects self-reported measures on cigarette use and purchases. Nationwide, 3.8% of non-AI/AN smokers reported purchasing cigarettes from Indian reservations. However, in Arizona, Nevada, New Mexico, New York, Oklahoma, and Washington State, about 15% to 30% of smokers reported making such purchases, resulting in annual tax revenue losses ranging from $3.5 million (Washington State) to $292 million (New York) during 2010-2011. Strategies to reduce the sale of non- or lower-taxed cigarettes to non-AI/ANs on Indian reservations have the potential to decrease smoking prevalence and recoup lost revenue from purchases made on reservations.

  13. Cost containment for the public health.

    PubMed

    Eastaugh, Steven R

    2006-01-01

    The U.S. health care system has major problems with respect to patient access and cost control. Trimming excess hospital expenses and expanding public health activities are cost effective. By budgeting well, with global budgets set for the high cost sectors, the United States might emerge with lower tax hikes, a healthier population, better facilities, and enhanced access to service. Nations with global budgets have better health statistics, and lower costs, compared to the United States. With global budgets, these countries employ 75 to 85 percent fewer employees in administration and regulation, but patient satisfaction is almost double the rate in the United States. Implement a global budget for health care, or substantially raise taxes, is the basic choice faced in this country. Key words: global budget control cost containment.

  14. 27 CFR 26.1 - Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Alcoholic products coming... coming into the United States from Puerto Rico and the Virgin Islands. This part, “Liquors and Articles... taxes on taxable alcoholic products coming into the United States from Puerto Rico and the Virgin...

  15. 27 CFR 26.1 - Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Alcoholic products coming... coming into the United States from Puerto Rico and the Virgin Islands. This part, “Liquors and Articles... taxes on taxable alcoholic products coming into the United States from Puerto Rico and the Virgin...

  16. 27 CFR 26.1 - Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Alcoholic products coming... coming into the United States from Puerto Rico and the Virgin Islands. This part, “Liquors and Articles... taxes on taxable alcoholic products coming into the United States from Puerto Rico and the Virgin...

  17. 27 CFR 26.1 - Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Alcoholic products coming... coming into the United States from Puerto Rico and the Virgin Islands. This part, “Liquors and Articles... taxes on taxable alcoholic products coming into the United States from Puerto Rico and the Virgin...

  18. 27 CFR 26.1 - Alcoholic products coming into the United States from Puerto Rico and the Virgin Islands.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Alcoholic products coming... coming into the United States from Puerto Rico and the Virgin Islands. This part, “Liquors and Articles... taxes on taxable alcoholic products coming into the United States from Puerto Rico and the Virgin...

  19. 76 FR 15365 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-21

    ... minimum participation, coverage, and nondiscrimination. Respondents: Private sector: Businesses or other... business in the United States to pay a withholding tax equal to the applicable percentage of the... underpayment of estimated tax, and, if so, the amount of the underpayment penalty. Respondents: Private sector...

  20. 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

  1. Does every US smoker bear the same cigarette tax?

    PubMed

    Xu, Xin; Malarcher, Ann; O'Halloran, Alissa; Kruger, Judy

    2014-10-01

    To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies. Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey. United States. A total of 16 542 adult current smokers aged 18 years or older. Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations. The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P < 0.05). Premium brand users who purchased by pack in places outside Indian reservations paid the entire amount of the excise tax, together with an additional premium of 7-10 cents per pack for every $1 increase in excise tax (pass-through rate of 1.07-1.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 30-83 cents per pack for every $1 tax increase (pass-through rate of 0.30-0.83, P < 0.05). Many smokers in the United States are able to avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations. Published 2014. This article is a U.S. Government work and is in the public domain in the USA.

  2. 75 FR 32989 - Proposed Collection; Comment Request for Form 706

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-10

    ... [email protected] . SUPPLEMENTARY INFORMATION: Title: United States Estate (and Generation-Skipping... proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995... 706, United States Estate (and Generation-Skipping Transfer) Tax Return. DATES: Written comments...

  3. The choice of discount brand cigarettes: A comparative analysis of International Tobacco Control (ITC) Surveys in Canada and the United States (2002–2005)

    PubMed Central

    Nargis, Nigar; Fong, Geoffrey T.; Chaloupka, Frank J.; Li, Qiang

    2014-01-01

    Background Increasing tobacco taxes to increase price is a proven tobacco control measure. This paper investigates how smokers respond to tax and price increases in their choice of discount brand cigarettes vs. premium brands. Objective To estimate how increase in the tax rate can affect smokers’ choice of discount brands versus premium brands. Methods Using data from ITC Surveys in Canada and the United States, a logit model was constructed to estimate the probability of choosing discount brand cigarettes in response to its price changes relative to premium brands, controlling for individual-specific demographic and socio-economic characteristics and regional effects. The self-reported price of an individual smoker is used in a random-effects regression model to impute price and to construct the price ratio for discount and premium brands for each smoker, which is used in the logit model. Findings An increase in the ratio of price of discount brand cigarettes to the price of premium brands by 0.1 is associated with a decrease in the probability of choosing discount brands by 0.08 in Canada. No significant effect is observed in case of the United States. Conclusion The results of the model explain two phenomena: (1) the widened price differential between premium and discount brand cigarettes contributed to the increased share of discount brand cigarettes in Canada in contrast to a relatively steady share in the United States during 2002–2005, and (2) increasing the price ratio of discount brands to premium brands—which occurs with an increase in specific excise tax—may lead to upward shifting from discount to premium brands rather than to downward shifting. These results underscore the significance of studying the effectiveness of tax increases in reducing overall tobacco consumption, particularly for specific excise taxes. PMID:23986408

  4. Extradition To and From the United States: Overview of the Law and Recent Treaties

    DTIC Science & Technology

    2007-08-03

    articles, or merchandise. b. Offenses relating to willful evasion of taxes and duties. c. Offenses against the laws relating to international ...parlance of international law nations are identified as “states.” In order to avoid confusion, the several states of the United States will be...or footnotes as CRS Report RS22702, An Abridged Sketch of Extradition To and From the United States, by Charles Doyle. Contents Introduction

  5. 26 CFR 20.2056A-1 - Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., inheritance, or gift taxes, the amendments made by section 5033 of the Technical and Miscellaneous Revenue Act... inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions...

  6. 27 CFR 41.105 - Prepayment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette Papers and Tubes § 41.105...

  7. 41 CFR 105-55.030 - Discharge of indebtedness; reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... offset, tax refund offset, Federal salary offset, referral to Treasury, Treasury-designated debt... action. (b) Section 3711(i), Title 31, United States Code, requires GSA to sell a delinquent non-tax debt... Discharge of indebtedness; reporting requirements. (a) Before discharging a delinquent debt (also referred...

  8. 41 CFR 105-56.014 - Purpose and scope.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... centralized salary offset computer matching, identify Federal employees who owe delinquent non-tax debt to the... satisfy delinquent non-tax debt owed to the United States. GSA will pursue, when appropriate, such debt... (FMS) administrative offset program, to collect delinquent debts owed to the Federal Government. This...

  9. 27 CFR 41.105 - Prepayment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette Papers and Tubes § 41.105...

  10. 27 CFR 41.105 - Prepayment of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette Papers and Tubes § 41.105...

  11. 27 CFR 41.105 - Prepayment of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette Papers and Tubes § 41.105...

  12. 27 CFR 41.105 - Prepayment of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Prepayment of Tax in Puerto Rico on Tobacco Products and Cigarette Papers and Tubes § 41.105...

  13. 27 CFR 70.202 - Intervention.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Intervention. 70.202 Section 70.202 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Excise and Special (Occupational) Tax Judicial Proceedings § 70.202 Intervention. If the United States is...

  14. 27 CFR 70.202 - Intervention.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Intervention. 70.202 Section 70.202 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Excise and Special (Occupational) Tax Judicial Proceedings § 70.202 Intervention. If the United States is...

  15. 27 CFR 70.202 - Intervention.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Intervention. 70.202 Section 70.202 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Excise and Special (Occupational) Tax Judicial Proceedings § 70.202 Intervention. If the United States is...

  16. 27 CFR 70.202 - Intervention.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Intervention. 70.202 Section 70.202 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Excise and Special (Occupational) Tax Judicial Proceedings § 70.202 Intervention. If the United States is...

  17. 27 CFR 70.202 - Intervention.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Intervention. 70.202 Section 70.202 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Excise and Special (Occupational) Tax Judicial Proceedings § 70.202 Intervention. If the United States is...

  18. Cigarette tax avoidance and evasion: findings from the International Tobacco Control Policy Evaluation Project

    PubMed Central

    Guindon, G. Emmanuel; Driezen, Pete; Chaloupka, Frank J.; Fong, Geoffrey T.

    2014-01-01

    Background Decades of research have produced overwhelming evidence that tobacco taxes reduce tobacco use and increase government tax revenue. The magnitude and effectiveness of taxes at reducing tobacco use provide an incentive for tobacco users, manufacturers and others, most notably criminal networks, to devise ways to avoid or evade tobacco taxes. Consequently, tobacco tax avoidance and tax evasion can reduce the public health and fiscal benefit of tobacco taxes. Objectives First, this study aims to document, using data from the International Tobacco Control Policy Evaluation Project (ITC), levels and trends in cigarette users’ tax avoidance and tax evasion behaviour in a sample of sixteen low-, middle- and high-income countries. Second, this study explores factors associated with cigarette tax avoidance and evasion. Methods We use data from ITC surveys conducted in 16 countries to estimate the extent and the type of cigarette tax avoidance/evasion between countries and across time. We use self-reported information about the source of a smoker’s last purchase of cigarettes or self-reported packaging information, or similar information gathered by the interviewers during face-to-face interviews to measure tax avoidance/evasion behaviours. We use generalized estimating equations (GEE) to explore individual-level factors that may affect the likelihood of cigarette tax avoidance or evasion in Canada, United States, United Kingdom and France. Findings We find prevalence estimates of cigarette tax avoidance/evasion vary substantially between countries and across time. In Canada, France and the United Kingdom, more than 10% of smokers report last purchasing cigarettes from low or untaxed sources while in Malaysia, some prevalence estimates suggest substantial cigarette tax avoidance/evasion. We also find important associations between household income and education and the likelihood to engage in tax avoidance/evasion. These associations, however, vary both in direction and magnitude across countries. PMID:24227541

  19. Internet cigarette sales and Native American sovereignty: political and public health contexts.

    PubMed

    Samuel, Kari A; Ribisl, Kurt M; Williams, Rebecca S

    2012-05-01

    Internet cigarette vendors (ICVs) advertise low prices for tobacco products, subverting public health policy efforts to curtail smoking by raising prices. Many online retailers in the United States claim affiliation with Native American tribes and share in tribal tax-free status. Sales of discounted cigarettes from both online vendors and brick-and-mortar stores have angered non-Native retailers and triggered enforcement actions by state and federal governments in the United States concerned over lost cigarette excise tax revenue. Examination of the history and politics of cigarette sales on reservations and attempts to regulate Internet cigarette sales highlights the potential role for greater use of negotiated intergovernmental agreements to address reservation-based tobacco sales. Our review notes global parallels and explicates history and politics of such regulation in the United States, and offers background for collaborative efforts to regulate tobacco sales and decrease tobacco use.

  20. Proposing an amendment to the Constitution of the United States relative to taxing the people of the United States progressively.

    THOMAS, 111th Congress

    Rep. Jackson, Jesse L., Jr. [D-IL-2

    2009-03-03

    House - 03/16/2009 Referred to the Subcommittee on the Constitution, Civil Rights, and Civil Liberties. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  1. 27 CFR 26.36 - Products exempt from tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico § 26.36 Products exempt from tax. (a) General. Industrial spirits, denatured spirits, and products made with denatured spirits in Puerto Rico may be brought into...

  2. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States and...

  3. 26 CFR 1.819-2 - Foreign life insurance companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Foreign life insurance companies. 1.819-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.819-2 Foreign life insurance companies. (a) Carrying on United States insurance business. Section 819(a) provides that a foreign life...

  4. 26 CFR 1.819-2 - Foreign life insurance companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Foreign life insurance companies. 1.819-2... TAX (CONTINUED) INCOME TAXES Miscellaneous Provisions § 1.819-2 Foreign life insurance companies. (a) Carrying on United States insurance business. Section 819(a) provides that a foreign life insurance company...

  5. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States and...

  6. 76 FR 62607 - Timely Mailing Treated as Timely Filing

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-11

    ... affect taxpayers who mail Federal tax documents to the Internal Revenue service or the United States Tax... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 [TD 9543] RIN 1545-BA99 Timely Mailing Treated as Timely Filing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to...

  7. 78 FR 70411 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-25

    .... Title: United States Estate (and Generation-Skipping Transfer) Tax Return. Form: 706 and related schedules. Abstract: Form 706 is used by executors to report and compute the Federal Estate Tax imposed by... currently approved collection. Title: Return by a U.S. Transferor of Property to a Foreign Corporation. Form...

  8. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States and...

  9. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States and...

  10. 26 CFR 509.114 - Private pensions and life annuities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Private pensions and life annuities. 509.114...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.114 Private pensions and life annuities. (a) General. Private pensions and life annuities derived from sources within the United States and...

  11. Intercollegiate Athletics Subsidies: A Regressive Tax

    ERIC Educational Resources Information Center

    Denhart, Matthew; Vedder, Richard

    2010-01-01

    For most colleges and universities in the United States, intercollegiate athletics is a losing financial proposition. The vast majority ICA departments do not break even and require subsidization from the institution as a whole. When schools are forced to heavily subsidize athletics, ICA serves to impose an "athletics tax" on other dimensions of…

  12. 26 CFR 509.109 - Interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Interest. 509.109 Section 509.109 Internal... SWITZERLAND General Income Tax § 509.109 Interest. The rate of United States tax imposed by the Internal Revenue Code of 1954 upon interest on bonds, securities, notes, debentures, or on any other form of...

  13. 26 CFR 514.4 - Interest.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Interest. 514.4 Section 514.4 Internal Revenue... Withholding of Tax § 514.4 Interest. (a) General. The rate of United States tax imposed by the Internal Revenue Code upon interest on bonds, securities, notes, debentures, or on any other form of indebtedness...

  14. 26 CFR 509.109 - Interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Interest. 509.109 Section 509.109 Internal... SWITZERLAND General Income Tax § 509.109 Interest. The rate of United States tax imposed by the Internal Revenue Code of 1954 upon interest on bonds, securities, notes, debentures, or on any other form of...

  15. 26 CFR 514.4 - Interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Interest. 514.4 Section 514.4 Internal Revenue... Withholding of Tax § 514.4 Interest. (a) General. The rate of United States tax imposed by the Internal Revenue Code upon interest on bonds, securities, notes, debentures, or on any other form of indebtedness...

  16. 26 CFR 514.4 - Interest.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Interest. 514.4 Section 514.4 Internal Revenue... Withholding of Tax § 514.4 Interest. (a) General. The rate of United States tax imposed by the Internal Revenue Code upon interest on bonds, securities, notes, debentures, or on any other form of indebtedness...

  17. 26 CFR 509.109 - Interest.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Interest. 509.109 Section 509.109 Internal... SWITZERLAND General Income Tax § 509.109 Interest. The rate of United States tax imposed by the Internal Revenue Code of 1954 upon interest on bonds, securities, notes, debentures, or on any other form of...

  18. 26 CFR 509.109 - Interest.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Interest. 509.109 Section 509.109 Internal... SWITZERLAND General Income Tax § 509.109 Interest. The rate of United States tax imposed by the Internal Revenue Code of 1954 upon interest on bonds, securities, notes, debentures, or on any other form of...

  19. 26 CFR 514.4 - Interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Interest. 514.4 Section 514.4 Internal Revenue... Withholding of Tax § 514.4 Interest. (a) General. The rate of United States tax imposed by the Internal Revenue Code upon interest on bonds, securities, notes, debentures, or on any other form of indebtedness...

  20. The Current and Projected Taxpayer Shares of US Health Costs.

    PubMed

    Himmelstein, David U; Woolhandler, Steffie

    2016-03-01

    We estimated taxpayers' current and projected share of US health expenditures, including government payments for public employees' health benefits as well as tax subsidies to private health spending. We tabulated official Centers for Medicare and Medicaid Services figures on direct government spending for health programs and public employees' health benefits for 2013, and projected figures through 2024. We calculated the value of tax subsidies for private spending from official federal budget documents and figures for state and local tax collections. Tax-funded health expenditures totaled $1.877 trillion in 2013 and are projected to increase to $3.642 trillion in 2024. Government's share of overall health spending was 64.3% of national health expenditures in 2013 and will rise to 67.1% in 2024. Government health expenditures in the United States account for a larger share of gross domestic product (11.2% in 2013) than do total health expenditures in any other nation. Contrary to public perceptions and official Centers for Medicare and Medicaid Services estimates, government funds most health care in the United States. Appreciation of government's predominant role in health funding might encourage more appropriate and equitable targeting of health expenditures.

  1. The Current and Projected Taxpayer Shares of US Health Costs

    PubMed Central

    Woolhandler, Steffie

    2016-01-01

    Objectives. We estimated taxpayers’ current and projected share of US health expenditures, including government payments for public employees’ health benefits as well as tax subsidies to private health spending. Methods. We tabulated official Centers for Medicare and Medicaid Services figures on direct government spending for health programs and public employees’ health benefits for 2013, and projected figures through 2024. We calculated the value of tax subsidies for private spending from official federal budget documents and figures for state and local tax collections. Results. Tax-funded health expenditures totaled $1.877 trillion in 2013 and are projected to increase to $3.642 trillion in 2024. Government’s share of overall health spending was 64.3% of national health expenditures in 2013 and will rise to 67.1% in 2024. Government health expenditures in the United States account for a larger share of gross domestic product (11.2% in 2013) than do total health expenditures in any other nation. Conclusions. Contrary to public perceptions and official Centers for Medicare and Medicaid Services estimates, government funds most health care in the United States. Appreciation of government’s predominant role in health funding might encourage more appropriate and equitable targeting of health expenditures. PMID:26794173

  2. Fiscal and policy implications of selling pipe tobacco for roll-your-own cigarettes in the United States.

    PubMed

    Morris, Daniel S; Tynan, Michael A

    2012-01-01

    The Federal excise tax was increased for tobacco products on April 1, 2009. While excise tax rates prior to the increase were the same for roll-your-own (RYO) and pipe tobacco, the tax on pipe tobacco was $21.95 per pound less than the tax on RYO tobacco after the increase. Subsequently, tobacco manufacturers began labeling loose tobacco as pipe tobacco and marketing these products to RYO consumers at a lower price. Retailers refer to these products as "dual purpose" or "dual use" pipe tobacco. Data on tobacco tax collections comes from the Alcohol and Tobacco Tax and Trade Bureau. Joinpoint software was used to identify changes in sales trends. Estimates were generated for the amount of pipe tobacco sold for RYO use and for Federal and state tax revenue lost through August 2011. Approximately 45 million pounds of pipe tobacco has been sold for RYO use from April 2009 to August 2011, lowering state and Federal revenue by over $1.3 billion. Marketing pipe tobacco as "dual purpose" and selling it for RYO use provides an opportunity to avoid paying higher cigarette prices. This blunts the public health impact excise tax increases would otherwise have on reducing tobacco use through higher prices. Selling pipe tobacco for RYO use decreases state and Federal revenue and also avoids regulations on flavored tobacco, banned descriptors, prohibitions on shipping, and reporting requirements.

  3. Taxing Health Insurance: How Much Is Enough?

    DTIC Science & Technology

    1983-09-01

    Chamber of Commerce (1983) for data on differences in coverage by industry.) 1 Some versions of the tax cap would eliminate the ability of employers to deduct premium payments above the tax cap. While this would provide a more immediate stimulus to employers to change the fringe-benefit/wage mixture than the alternative, the long-run incidence would still remain on the employee. Further, since about 25 percent of all workers in the United States are employed either by government or by not-for-profit corporations who do not pay corporate taxes,

  4. 26 CFR 301.7403-1 - Action to enforce lien or to subject property to payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Action to enforce lien or to subject property... Proceedings Civil Actions by the United States § 301.7403-1 Action to enforce lien or to subject property to... to be filed in a district court of the United States to enforce the lien of the United States under...

  5. 27 CFR 26.45 - Warehouse receipts covering distilled spirits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From Puerto Rico Dealer Registration and... distilled spirits into the United States from Puerto Rico who sells, or offers for sale, warehouse receipts...

  6. 27 CFR 26.200 - Taxable status.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From the Virgin Islands § 26.200 Taxable status. (a) Liquors coming into the... internal revenue tax imposed upon the production in the United States of like liquors. Articles coming into...

  7. 27 CFR 26.200 - Taxable status.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From the Virgin Islands § 26.200 Taxable status. (a) Liquors coming into the... internal revenue tax imposed upon the production in the United States of like liquors. Articles coming into...

  8. 27 CFR 26.200 - Taxable status.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY ALCOHOL LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From the Virgin Islands § 26.200 Taxable status. (a) Liquors coming into the... internal revenue tax imposed upon the production in the United States of like liquors. Articles coming into...

  9. 27 CFR 26.200 - Taxable status.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From the Virgin Islands § 26.200 Taxable status. (a) Liquors coming into the... internal revenue tax imposed upon the production in the United States of like liquors. Articles coming into...

  10. 27 CFR 26.200 - Taxable status.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Products Coming Into the United States From the Virgin Islands § 26.200 Taxable status. (a) Liquors coming into the... internal revenue tax imposed upon the production in the United States of like liquors. Articles coming into...

  11. 31 CFR 29.501 - Purpose; incorporation by reference; scope.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... CFR 900.3. (2) Tax debts. This subpart does not apply to tax debts. (d)(1) Sections 29.501 through 29... BENEFIT PAYMENTS UNDER CERTAIN DISTRICT OF COLUMBIA RETIREMENT PROGRAMS Debt Collection and Waivers of... debts due the United States. (b) The regulations of this subpart incorporate by this reference all...

  12. 27 CFR 28.21 - General.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... liquors on which the tax has been paid or determined may be laden with benefit of drawback of tax, subject... Alaska and any other part of the United States; (d) Vessels of war of any foreign nation; (e) Foreign... advised by the Secretary of Commerce that he has found such foreign country allows, or will allow...

  13. 26 CFR 1.985-3 - United States dollar approximate separate transactions method.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... gross income in that category. Similarly, if a group of assets, such as short-term bank deposits... apply and DASTM loss attributable to a group of assets exceeds the income generated by such assets. (vi... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.985-3...

  14. 26 CFR 1.585-1 - Reserve for losses on loans of banks.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 1.585-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-1 Reserve for losses on loans of... with the conduct of a banking business within the United States. (2) Exception. For taxable years...

  15. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

  16. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

  17. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

  18. 48 CFR 252.229-7003 - Tax Exemptions (Italy).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... contract number. (ii) The IVA tax exemption claimed pursuant to Article 72 of Decree Law 633, dated October... 91000190933 for Air Force]. (2)(i) Upon receipt of the invoice, the paying office will include the following... expenditures made in Italy for the Common Defense by the United States Government pursuant to international...

  19. 26 CFR 1.904(g)-2 - Recapture of overall domestic losses.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Recapture of overall domestic losses. 1.904(g)-2 Section 1.904(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

  20. 26 CFR 1.904(g)-2 - Recapture of overall domestic losses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Recapture of overall domestic losses. 1.904(g)-2 Section 1.904(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

  1. 26 CFR 1.904(g)-2 - Recapture of overall domestic losses.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Recapture of overall domestic losses. 1.904(g)-2 Section 1.904(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

  2. 26 CFR 1.904(g)-0 - Outline of regulation provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Outline of regulation provisions. 1.904(g)-0 Section 1.904(g)-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

  3. 26 CFR 1.904(g)-0 - Outline of regulation provisions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Outline of regulation provisions. 1.904(g)-0 Section 1.904(g)-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904(g)-0 Outline of...

  4. 26 CFR 1.904(g)-0 - Outline of regulation provisions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Outline of regulation provisions. 1.904(g)-0 Section 1.904(g)-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

  5. 26 CFR 1.904(g)-2 - Recapture of overall domestic losses.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Recapture of overall domestic losses. 1.904(g)-2 Section 1.904(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

  6. 26 CFR 48.4071-1 - Imposition and rates of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... manufacturer. (d) Recapped or retreaded tires. The recapping or retreading of a tire, whether from shoulder-to-shoulder or bead-to-bead, does not constitute manufacture of a taxable tire. The tax on tires imposed by... carcass not previously sold in the United States that is recapped or retreaded from shoulder-to-shoulder...

  7. 26 CFR 48.4071-1 - Imposition and rates of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... manufacturer. (d) Recapped or retreaded tires. The recapping or retreading of a tire, whether from shoulder-to-shoulder or bead-to-bead, does not constitute manufacture of a taxable tire. The tax on tires imposed by... carcass not previously sold in the United States that is recapped or retreaded from shoulder-to-shoulder...

  8. 26 CFR 48.4071-1 - Imposition and rates of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... manufacturer. (d) Recapped or retreaded tires. The recapping or retreading of a tire, whether from shoulder-to-shoulder or bead-to-bead, does not constitute manufacture of a taxable tire. The tax on tires imposed by... carcass not previously sold in the United States that is recapped or retreaded from shoulder-to-shoulder...

  9. 26 CFR 48.4071-1 - Imposition and rates of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... manufacturer. (d) Recapped or retreaded tires. The recapping or retreading of a tire, whether from shoulder-to-shoulder or bead-to-bead, does not constitute manufacture of a taxable tire. The tax on tires imposed by... carcass not previously sold in the United States that is recapped or retreaded from shoulder-to-shoulder...

  10. 26 CFR 1.904(j)-0 - Outline of regulation provisions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Outline of regulation provisions. 1.904(j)-0 Section 1.904(j)-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904(j)-0 Outline of...

  11. 26 CFR 20.6018-1 - Returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amounts includible in the decedent's gross estate under section 2107(b) are to be added to the value on... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX... resident of the United States whose gross estate exceeded $60,000 in value on the date of his death. The...

  12. 26 CFR 20.6018-1 - Returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... amounts includible in the decedent's gross estate under section 2107(b) are to be added to the value on... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX... resident of the United States whose gross estate exceeded $60,000 in value on the date of his death. The...

  13. 26 CFR 20.6018-1 - Returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amounts includible in the decedent's gross estate under section 2107(b) are to be added to the value on... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX... resident of the United States whose gross estate exceeded $60,000 in value on the date of his death. The...

  14. 26 CFR 20.6018-1 - Returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... amounts includible in the decedent's gross estate under section 2107(b) are to be added to the value on... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX... resident of the United States whose gross estate exceeded $60,000 in value on the date of his death. The...

  15. 26 CFR 20.6018-1 - Returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... amounts includible in the decedent's gross estate under section 2107(b) are to be added to the value on... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX... resident of the United States whose gross estate exceeded $60,000 in value on the date of his death. The...

  16. 26 CFR 1.904-2 - Carryback and carryover of unused foreign tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the second preceding taxable year, the first preceding taxable year, and the first, second, third... country or possession of the United States, the excess of (a) the income, war profits, and excess profits..., war profits, and excess profits taxes paid or accrued (or deemed paid or accrued other than by reason...

  17. 26 CFR 1.58-7 - Tax preferences attributable to foreign sources; preferences other than capital gains and stock...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of income and deduction relating to excess investment interest are as follows: United States France... per-country foreign tax credit limitation, his excess investment interest from France and Germany... attributable to France is limited as follows: Total worldwide excess ($90,000)/Total separately determined...

  18. 77 FR 60745 - Advisory Committee to the Internal Revenue Service; Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-04

    ... IRPAC will be held on Wednesday, October 24, 2012 from 9 a.m. to 12 p.m. at DoubleTree by Hilton, 1515..., Foreign Account Tax Compliance Act including: Preexisting Account Definition, Reason to Know Standards...-8BEN, Certification of Foreign Status of Beneficial Owner for United States Tax Withholding...

  19. Taxation of income of multinational corporations: the case of the United States petroleum industry

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

    Jenkins, G.P.; Wright, B.D.

    1975-02-01

    While U.S. petroleum corporations pay no U.S. tax on foreign income, they received in the 1969-1972 period a rate of return on foreign investment comparable to domestic corporate investments. The present U.S. tax system allows tax credits from one foreign country to offset U.S. taxes from foreign income, with the result that the U.S. receives virtually no corporate income tax from foreign petroleum investments. The multinational corporations use transfer pricing to shift profits between countries so that tax liabilities will be minimized. Loss of revenue to consumer countries due to transfer pricing is estimated at $205 million in 1966 andmore » $240 million in 1970. (19 references) (DCK)« less

  20. Fiscal and Policy Implications of Selling Pipe Tobacco for Roll-Your-Own Cigarettes in the United States

    PubMed Central

    Morris, Daniel S.; Tynan, Michael A.

    2012-01-01

    Background The Federal excise tax was increased for tobacco products on April 1, 2009. While excise tax rates prior to the increase were the same for roll-your-own (RYO) and pipe tobacco, the tax on pipe tobacco was $21.95 per pound less than the tax on RYO tobacco after the increase. Subsequently, tobacco manufacturers began labeling loose tobacco as pipe tobacco and marketing these products to RYO consumers at a lower price. Retailers refer to these products as “dual purpose" or “dual use" pipe tobacco. Methods Data on tobacco tax collections comes from the Alcohol and Tobacco Tax and Trade Bureau. Joinpoint software was used to identify changes in sales trends. Estimates were generated for the amount of pipe tobacco sold for RYO use and for Federal and state tax revenue lost through August 2011. Results Approximately 45 million pounds of pipe tobacco has been sold for RYO use from April 2009 to August 2011, lowering state and Federal revenue by over $1.3 billion. Conclusions Marketing pipe tobacco as “dual purpose" and selling it for RYO use provides an opportunity to avoid paying higher cigarette prices. This blunts the public health impact excise tax increases would otherwise have on reducing tobacco use through higher prices. Selling pipe tobacco for RYO use decreases state and Federal revenue and also avoids regulations on flavored tobacco, banned descriptors, prohibitions on shipping, and reporting requirements. PMID:22567159

  1. The effects on population health status of using dedicated property taxes to fund local public health agencies

    PubMed Central

    2011-01-01

    Background In the United States, a dedicated property tax describes the legal authority given to a local jurisdiction to levy and collect a tax for a specific purpose. We investigated for an association of locally dedicated property taxes to fund local public health agencies and improved health status in the eight states designated as the Mississippi Delta Region. Methods We analyzed the difference in health outcomes of counties with and without a dedicated public health tax after adjusting for a set of control variables using regression models for county level data from 720 counties of the Mississippi Delta Region. Results Levying a dedicated public health tax for counties with per capita income above $28,000 is associated with improved health outcomes of those counties when compared to counties without a dedicated property tax for public health. Alternatively, levying a dedicated property tax in counties with lower per capita income is associated with poor health outcomes. Conclusions There are both positive and negative consequences of using dedicated property taxes to fund public health. Policymakers should carefully examine both the positive association of improved health outcomes and negative impact of taxation on poor populations before authorizing the use of dedicated local property tax levies to fund public health agencies. PMID:21672231

  2. The effects on population health status of using dedicated property taxes to fund local public health agencies.

    PubMed

    Honoré, Peggy A; Fos, Peter J; Wang, Xueyuan; Moonesinghe, Ramal

    2011-06-14

    In the United States, a dedicated property tax describes the legal authority given to a local jurisdiction to levy and collect a tax for a specific purpose. We investigated for an association of locally dedicated property taxes to fund local public health agencies and improved health status in the eight states designated as the Mississippi Delta Region. We analyzed the difference in health outcomes of counties with and without a dedicated public health tax after adjusting for a set of control variables using regression models for county level data from 720 counties of the Mississippi Delta Region. Levying a dedicated public health tax for counties with per capita income above $28,000 is associated with improved health outcomes of those counties when compared to counties without a dedicated property tax for public health. Alternatively, levying a dedicated property tax in counties with lower per capita income is associated with poor health outcomes. There are both positive and negative consequences of using dedicated property taxes to fund public health. Policymakers should carefully examine both the positive association of improved health outcomes and negative impact of taxation on poor populations before authorizing the use of dedicated local property tax levies to fund public health agencies.

  3. The State of Working America, 1994-95.

    ERIC Educational Resources Information Center

    Mishel, Lawrence; Bernstein, Jared

    Numerous sources of data about family incomes, taxes, wages, unemployment, wealth, and poverty were used to analyze the impact of the economy on living standards in the United States in 1994-1995. It was discovered that most individuals in the United States are worse off in the 1990s than they were at the end of the 1970s. Between 1979 and 1989,…

  4. 26 CFR 1.367(b)-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Previously taxed earnings and profits. (i) Exchanging shareholder that is a United States person. (ii...) Inclusion of all earnings and profits amount. (ii) Examples. (iii)Recognition of exchange gain or loss with.... (3) Time and manner for filing notice. (i) United States persons described in § 1.367(b)-1(c)(2). (ii...

  5. 27 CFR 26.31 - Formula.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.31 Formula. (a) The amount of excise taxes collected on rum that is imported into the United States from areas other than Puerto Rico and the...

  6. 27 CFR 26.31 - Formula.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.31 Formula. (a) The amount of excise taxes collected on rum that is imported into the United States from areas other than Puerto Rico and the...

  7. 27 CFR 26.31 - Formula.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Rum Imported Into the United States From Areas Other Than Puerto Rico and the Virgin Islands § 26.31 Formula. (a) The amount of excise taxes collected on rum that is imported into the United States from areas other than Puerto Rico and the...

  8. Urban Education in Distress: South Africa and the United States--Mutual Dilemmas for Two Democratic Societies.

    ERIC Educational Resources Information Center

    Uchitelle, Susan

    2000-01-01

    South Africa and the United States face similar problems: teachers' inadequacies in educating an increasingly diverse population; a culture of poverty undermining public support; urban decay and declining tax bases; insufficient resources; totally inadequate school facilities; and unrealistic expectations, considering allotted resources, faculty,…

  9. 20 CFR 404.1018a - Work by civilians for the United States Government or its instrumentalities-remuneration paid...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950... was exempt from Social Security tax was also excluded. Certain other work for the United States or an... the Agriculture Marketing Service and the Commodity Stabilization Service, formerly the Production and...

  10. 26 CFR 1.962-2 - Election of limitation of tax for individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... United States shareholder who is an individual (including a trust or estate). (b) Time and manner of... shareholder is a United States shareholder and of all other corporations, partnerships, trusts, or estates in any applicable chain of ownership described in section 958(a); (2) The amounts, on a corporation-by...

  11. Who pays for health care in the United States? Implications for health system reform.

    PubMed

    Holahan, J; Zedlewski, S

    1992-01-01

    This paper examines the distribution of health care spending and financing in the United States. We analyze the distribution of employer and employee contributions to health insurance, private nongroup health insurance purchases, out-of-pocket expenses, Medicaid benefits, uncompensated care, tax benefits due to the exemption of employer-paid health benefits, and taxes paid to finance Medicare, Medicaid, and the health benefit tax exclusion. All spending and financing burdens are distributed across the U.S. population using the Urban Institute's TRIM2 microsimulation model. We then examine the distributional effects of the U.S. health care system across income levels, family types, and regions of the country. The results show that health care spending increases with income. Spending for persons in the highest income deciles is about 60% above that of persons in the lowest decile. Nonetheless, the distribution of health care financing is regressive. When direct spending, employer contributions, tax benefits, and tax spending are all considered, the persons in the lowest income deciles devote nearly 20% of cash income to finance health care, compared with about 8% for persons in the highest income decile. We discuss how alternative health system reform approaches are likely to change the distribution of health spending and financing burdens.

  12. 28 CFR 0.71 - Delegation respecting immunity matters.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Government from State or local taxation (except actions to set aside ad valorem taxes, assessments, special... as State or local taxation involving contractors performing contracts for or on behalf of the United...

  13. State cigarette minimum price laws - United States, 2009.

    PubMed

    2010-04-09

    Cigarette price increases reduce the demand for cigarettes and thereby reduce smoking prevalence, cigarette consumption, and youth initiation of smoking. Excise tax increases are the most effective government intervention to increase the price of cigarettes, but cigarette manufacturers use trade discounts, coupons, and other promotions to counteract the effects of these tax increases and appeal to price-sensitive smokers. State cigarette minimum price laws, initiated by states in the 1940s and 1950s to protect tobacco retailers from predatory business practices, typically require a minimum percentage markup to be added to the wholesale and/or retail price. If a statute prohibits trade discounts from the minimum price calculation, these laws have the potential to counteract discounting by cigarette manufacturers. To assess the status of cigarette minimum price laws in the United States, CDC surveyed state statutes and identified those states with minimum price laws in effect as of December 31, 2009. This report summarizes the results of that survey, which determined that 25 states had minimum price laws for cigarettes (median wholesale markup: 4.00%; median retail markup: 8.00%), and seven of those states also expressly prohibited the use of trade discounts in the minimum retail price calculation. Minimum price laws can help prevent trade discounting from eroding the positive effects of state excise tax increases and higher cigarette prices on public health.

  14. In re United States Catholic Conference (USCC) [6 September 1989].

    PubMed

    1989-01-01

    The US Court of Appeals for the 2nd Circuit held that the plaintiffs, abortion rights supporters, did not have standing to challenge the tax-exempt status of the Catholic Church under the US tax laws. It ruled that they had shown no personalized or particularized injury despite their strongly held pro-choice views. The plaintiffs had argued that the Church's anti-abortion activities constituted political activities of such a nature as to remove the Church's tax-exempt status.

  15. Russia’s Economic Performance and Policies and Their Implications for the United States

    DTIC Science & Technology

    2009-06-29

    and local. Among the changes was an introduction of a 13% flat tax to replace a graduated personal income tax that peaked at 30%.30 Four social taxes ...in the local economy in dollars in order to make international comparisons. A number of experts consider PPP to be a more accurate estimate than... taxation or to launder proceeds from illegal activities, It is a sign of lack of confidence in the local economy and deprives the local economy of

  16. Analyzing Tax Policy: A Resource Guide. Economics-Political Science Series.

    ERIC Educational Resources Information Center

    Swartz, Thomas R.

    Part of a series which offers educational resources and teaching techniques related to major social issues to high school social studies classroom teachers, the guide focuses on political and economic aspects of tax policy in the United States. The document is presented in three major chapters. Chapter I explores how economic and political science…

  17. 27 CFR 22.172 - Application and permit, Form 5150.33.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... (a) All permits previously issued to the United States or any of its Government agencies on Form 1444... on Forms 5150.33. (b) A Government agency shall apply for a permit to obtain tax-free spirits on Form... authority to procure spirits free of tax. (c) A Government agency may specify on its application for a...

  18. 27 CFR 22.172 - Application and permit, Form 5150.33.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... (a) All permits previously issued to the United States or any of its Government agencies on Form 1444... on Forms 5150.33. (b) A Government agency shall apply for a permit to obtain tax-free spirits on Form... authority to procure spirits free of tax. (c) A Government agency may specify on its application for a...

  19. New Mexico | Midmarket Solar Policies in the United States | Solar Research

    Science.gov Websites

    . Property Tax Exemption for Solar Systems New Mexico Energy, Minerals and Natural Resources Department (NMEMNRD) Rooftop-scale solar energy systems are exempted from calculation of the property tax when installed until the property is sold. When the property is sold the solar improvements can be included while

  20. 26 CFR 1.871-4 - Proof of residence of aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Proof of residence of aliens. 1.871-4 Section 1... (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-4 Proof of residence of aliens... alien within the United States has acquired residence therein for purposes of the income tax. (b...

  1. 26 CFR 301.6311-1 - Payment by check or money order.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... revenue taxes, provided the checks, drafts, or money orders are collectible in United States currency at... exchange or other charges. As used in this section, the term “money order” means: (a) U.S. postal, bank... may pay his tax by postal money order of such country. For a list of such countries, see section 171...

  2. 19 CFR 24.1 - Collection of Customs duties, taxes, fees, interest, and other charges.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... United States currency or coin legally current at time of acceptance shall be accepted. (2) Any bank... Customs, may be used for the payment of duties, taxes, fees, and/or other charges at designated Customs... Federal Register citations affecting § 24.1, see the List of CFR Sections Affected, which appears in the...

  3. 26 CFR 1.904(g)-2 - Recapture of overall domestic losses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Recapture of overall domestic losses. 1.904(g)-2 Section 1.904(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904(g)-2 Recapture...

  4. 27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax in...

  5. 26 CFR 1.1248-4 - Limitation on tax applicable to individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... example: Example: On December 31, 1966, Smith, a United States person, sells a share of stock of X... in his gross income as a dividend under section 1248(a). Both X and Smith use the calendar year as the taxable year. The increase in Smith's income tax liability for 1966 which is attributable (under...

  6. 27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax in...

  7. 27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax in...

  8. 27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax in...

  9. 27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax in...

  10. 76 FR 77672 - Employer's Annual Federal Tax Return and Modifications to the Deposit Rules

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-14

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

  11. 26 CFR 25.2511-1 - Transfers in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., if A purchases a United States savings bond registered as payable to “A or B,” there is a gift to B...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2511-1 Transfers in general. (a) The...

  12. 26 CFR 1.936-11 - New lines of business prohibited.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false New lines of business prohibited. 1.936-11... TAX (CONTINUED) INCOME TAXES Possessions of the United States § 1.936-11 New lines of business... section 936(j)(9)(A) and this section, that adds a substantial new line of business during a taxable year...

  13. 26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... manner prescribed by law or regulations, failed to collect, truthfully account for, or pay over any such... the times and in the manner provided by the law and the regulations in respect of the various taxes... deposited until payment thereof is made to the United States as required by the law and the regulations in...

  14. Do Vouchers and Tax Credits Increase Private School Regulation? A Statistical Analysis

    ERIC Educational Resources Information Center

    Coulson, Andrew J.

    2011-01-01

    School voucher and education tax credit programs have proliferated in the United States over the past 2 decades. Advocates have argued that they will enable families to become active consumers in a free and competitive education marketplace, but some fear that these programs may bring a heavy regulatory burden that could stifle market forces.…

  15. A Fiscal Portrait of the Newest Americans.

    ERIC Educational Resources Information Center

    Moore, Stephen; Belanger, Maurice, Ed.; Barletta, Alida, Ed.

    The fiscal impact the 25 million immigrants now living in the United States have on the country's economy were studied, focusing on the total taxes paid by immigrants each year and whether these taxes cover the costs of public services they use. Census data and other national studies were used to answer these questions. Overall, it is apparent…

  16. Impacts of Federal Tax Credit Extensions on Renewable Deployment and Power Sector Emissions

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

    Mai, Trieu; Cole, Wesley; Lantz, Eric

    The report examines the impacts of the tax credit extensions under two distinct natural gas price futures, as the price of natural gas has been a key factor influencing the economic competitiveness of new renewable energy development. The analysis finds that, in both natural gas price cases, tax credit extensions can spur renewable capacity investments at least through the early 2020s, and can help lower CO 2 emissions from the U.S. electricity system. Federal tax credits for renewable energy, particularly the wind production tax credit (PTC) and the solar investment tax credit (ITC), have offered financial incentives for renewable energymore » deployment over the last two decades in the United States. In December 2015, the wind and solar tax credits were extended by five years from their prior scheduled expiration dates, but ramp down in tax credit value during the latter years of the five-year period.« less

  17. Tax policy, adult binge drinking, and youth alcohol consumption in the United States.

    PubMed

    Xuan, Ziming; Nelson, Toben F; Heeren, Timothy; Blanchette, Jason; Nelson, David E; Gruenewald, Paul; Naimi, Timothy S

    2013-10-01

    Prior research attributed youth alcohol consumption to the attitudes and drinking patterns among adults. Yet at a population level, few have examined the relationship between state-level adult binge drinking prevalence and youth drinking behaviors, or whether tax policy plays a role in this relationship. We analyzed 6 biennial surveys (1999 to 2009) of individual-level youth alcohol use and related behaviors from state-based Youth Risk Behavior Surveys and corresponding years of state-level adult binge drinking prevalence from the Behavioral Risk Factor Surveillance System. We employed logistic regression with generalized estimating equations method to assess the extent to which state adult binge drinking predicted individual-level youth drinking outcomes and examined the role of alcohol taxes in that relationship. Population-aggregate analyses based on 194 state-year strata showed a positive correlation between state adult binge drinking and youth binge drinking (Pearson r = 0.40, p < 0.01). For individual-level youth drinking outcomes, a 5 percentage point increase in binge drinking prevalence among adults was associated with a 12% relative increase in the odds of alcohol use (adjusted OR = 1.12, 95% CI: 1.08, 1.16). Taxes were strongly inversely related with adult and youth drinking measures, and the effect of tax on youth drinking was attenuated after controlling for adult binge drinking. Both tax and adult binge drinking are strong predictors of youth drinking. Tax may affect youth drinking through its effect on adult alcohol consumption. Implementing effective alcohol policies to reduce excessive drinking in the general population is an important strategy to reduce youth drinking. Copyright © 2013 by the Research Society on Alcoholism.

  18. Tax Policy, Adult Binge Drinking, and Youth Alcohol Consumption in the United States

    PubMed Central

    Xuan, Ziming; Nelson, Toben F.; Heeren, Timothy; Blanchette, Jason; Nelson, David E.; Gruenewald, Paul; Naimi, Timothy S.

    2013-01-01

    Background Prior research attributed youth alcohol consumption to the attitudes and drinking patterns among adults. Yet at a population level, few have examined the relationship between state-level adult binge drinking prevalence and youth drinking behaviors, or whether tax policy plays a role in this relationship. Methods We analyzed 6 biennial surveys (1999 to 2009) of individual-level youth alcohol use and related behaviors from state-based Youth Risk Behavior Surveys and corresponding years of state-level adult binge drinking prevalence from the Behavioral Risk Factor Surveillance System. We employed logistic regression with generalized estimating equations method to assess the extent to which state adult binge drinking predicted individual-level youth drinking outcomes and examined the role of alcohol taxes in that relationship. Results Population-aggregate analyses based on 194 state-year strata showed a positive correlation between state adult binge drinking and youth binge drinking (Pearson r = 0.40, p < 0.01). For individual-level youth drinking outcomes, a 5 percentage point increase in binge drinking prevalence among adults was associated with a 12% relative increase in the odds of alcohol use (adjusted OR = 1.12, 95% CI: 1.08, 1.16). Taxes were strongly inversely related with adult and youth drinking measures, and the effect of tax on youth drinking was attenuated after controlling for adult binge drinking. Conclusions Both tax and adult binge drinking are strong predictors of youth drinking. Tax may affect youth drinking through its effect on adult alcohol consumption. Implementing effective alcohol policies to reduce excessive drinking in the general population is an important strategy to reduce youth drinking. PMID:23711219

  19. United States-Vietnam Relations 1945-1967. Book 7 of 12

    DTIC Science & Technology

    1971-09-20

    have the 118 rate in both directions. (2) A new tax on beverages would raise about 1.5 billion piasters in revenue. (3) The GVK would sell gold to...12) Increase receipts from domestic taxes and tariffs, and revise monetary policies. 103/ 17. The Leverage Study On August 31 State...of pressures against the North became more urgent, and the pros-- peet of increasing U.S. inputs to all phases of the war loomed larger. The U.S

  20. The outer limits of the welfare state: discrimination, racism and their effect on human services.

    PubMed

    Wershow, H J

    The European social democracies have been more generous than the United States in social provision, including services to aged. The momentum of provision has slowed down in recent years. We suggest that prosperity which has led to use of foreign laborers in menial jobs has caused this slow down. The dynamics are similar to the historical U.S. use of "non-100% Americans" as our menial workers. Changes in social policy strategies are needed: 1) universal provision, rather than programs aimed at minorities, is needed to enlist support of stable working and middle classes; 2) tax reforms, which lower progressive income-tax structures for middle incomes, and value-added tax, may be necessary to overcome anti-tax ideologies; 3) clear priorities as to most necessary services must be established by the gerontological community.

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

    NASA Astrophysics Data System (ADS)

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

    2014-12-01

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

  2. Proposing an amendment to the Constitution of the United States relative to abolishing personal income, estate, and gift taxes and prohibiting the United States Government from engaging in business in competition with its citizens.

    THOMAS, 111th Congress

    Rep. Paul, Ron [R-TX-14

    2009-04-30

    House - 06/12/2009 Referred to the Subcommittee on the Constitution, Civil Rights, and Civil Liberties. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  3. 26 CFR 1.956-1 - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... controlled foreign corporation's investment of earnings in United States property—(1) Dividend limitation... foreign corporation's increase in earnings invested in United States property. 1.956-1 Section 1.956-1...) INCOME TAXES Controlled Foreign Corporations § 1.956-1 Shareholder's pro rata share of a controlled...

  4. The Reindustrialization of the United States: Implications for Vocational Education Research and Development. Occasional Paper No. 71.

    ERIC Educational Resources Information Center

    Striner, Herbert E.

    Reindustrialization problems in the United States (U.S.) include unemployment, low productivity, inflation, and inadequate economic growth. To determine how to improve economic performance, a careful, rational evaluation must be made of such factors as tax policy, spirit of risk, managerial effectiveness, rates of innovation, research and…

  5. 27 CFR 70.163 - Surrender of property subject to levy.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... in the banking business in the United States or a possession of the United States is in possession of... rights not so surrendered, together with costs and interests. The liability, however, may not exceed the... than cost, will be credited against the tax liability for the collection of which the levy was made. (2...

  6. A Guide to Resettlement in the United States. For Refugees from Iraq. Arabic Edition.

    ERIC Educational Resources Information Center

    Center for Applied Linguistics, Washington, DC.

    This guide, designed for Iraqi speakers of Arabic who are refugees or immigrants to the United States, offers basic information on daily life, customs, and social behavior expectations. It begins with information about immigration laws and requirements, and proceeds to these topics: employment types and practices; employment benefits; taxes; job…

  7. 26 CFR 1.861-6 - Sale of real property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Sale of real property. 1.861-6 Section 1.861-6...) INCOME TAXES Tax Based on Income from Sources within Or Without the United States § 1.861-6 Sale of real... of section 1001 and the regulations thereunder, derived from the sale or other disposition of real...

  8. 26 CFR 1.1402(a)-9 - Puerto Rico.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Puerto Rico. 1.1402(a)-9 Section 1.1402(a)-9...) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-9 Puerto Rico. (a) Residents. A resident of Puerto... alien, a citizen of the United States, or a citizen of Puerto Rico, shall compute his net earnings from...

  9. Florida | Midmarket Solar Policies in the United States | Solar Research |

    Science.gov Websites

    exempts 80% of the personal property tax and assessment of real property taxes for commercial properties output sold by the taxpayer to an unrelated party is an eligible basis for the credit. Property Assessed Clean Energy (PACE) financing Local authorities PACE allows property owners to repay loans for solar PV

  10. 26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

  11. 26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904(g)-3 Ordering...

  12. 26 CFR 1.904(g)-0T - Outline of regulation provisions (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....904(g)-0T Section 1.904(g)-0T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904(g)-0T Outline of regulation provisions (temporary). This section lists the headings for §§ 1.904(g)-1T through 1...

  13. 26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... recapture of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

  14. 26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

  15. 26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... recapture of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(g...

  16. Budget Stability, Revenue Volatility, and District Relations: Determinants of Georgia ELOST Distribution to Municipal School Districts

    ERIC Educational Resources Information Center

    Reinagel, Tyler P.

    2014-01-01

    School districts across the United States are often forced into situations where limited public funds must be distributed among multiple districts. These are often reliant on distribution rates negotiated by district leadership and elected officials. An example of this is Georgia's 1% Education Local Option Sales Tax (ELOST). The tax is collected…

  17. 26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Temporary regulations; exempt foreign trade income. 1.923-1T Section 1.923-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Earned Income of Citizens of United States § 1.923-1T Temporary regulations; exempt foreign trade...

  18. 26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Temporary regulations; exempt foreign trade income. 1.923-1T Section 1.923-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens of United States § 1.923-1T Temporary regulations; exempt...

  19. Do Vouchers and Tax Credits Increase Private School Regulation? A Statistical Analysis. CATO Working Paper

    ERIC Educational Resources Information Center

    Coulson, Andrew J.

    2010-01-01

    School voucher and education tax credit programs have proliferated in the United States over the past two decades. Advocates have argued that they will enable families to become active consumers in a free and competitive education marketplace, but some fear that these programs may in fact bring with them a heavy regulatory burden that could stifle…

  20. 26 CFR 1.501(c)(21)-1 - Black lung trusts-certain terms.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Black lung trusts-certain terms. 1.501(c)(21)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(c)(21)-1 Black lung trusts—certain terms. (a) Created or organized in the United States. A trust is not created or organized in the...

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

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuelsmore » and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.« less

  2. Cigarette Excise Taxes in Context: Cautionary Lessons from the U.S. Experience.

    PubMed

    Campbell, Richard B; Balbach, Edith D

    2015-01-01

    Cigarette excise taxes are an important tool in the World Health Organization Framework Convention on Tobacco Control strategy for reducing global tobacco consumption. However, contemporary tobacco control efforts also coincide with the proliferation of neoliberal economic programs calling for the withdrawal of state activity from the economy to facilitate trade. In this environment, cigarette excise taxes may be seen less as an instrument of tobacco control than a feature of an economic program that is punitive to lower-income people. This article reviews collaboration between progressive organizations in the United States and the tobacco industry in the 1980s and 1990s, documenting potential sources of unanticipated resistance to excise taxes and highlighting the tobacco industry's capacity to engage in policy issues through third-party surrogates. It is important for those implementing cigarette excise tax increases to distance tobacco control objectives from larger economic policy measures and for tobacco control advocates to build alliances with organizations working for economic fairness in order to address mutual concerns. © SAGE Publications 2015.

  3. Oversight Hearing on Section 529 College Savings Plans: High Fees, Inadequate Disclosure, Disparate State Tax Treatment, and Questionable Broker Sales Practices. Hearing before the Financial Management, the Budget, and International Security Subcommittee of the Committee on Governmental Affairs, United States Senate, One Hundred Eighth Congress, Second Session (September 30, 2004) S. Hrg. 108-716

    ERIC Educational Resources Information Center

    US Senate, 2004

    2004-01-01

    The Subcommittee conducted an oversight hearing on Section 529 College Savings Plans, State-sponsored investments that are designed to encourage families to save money for their children's college education. Section 529 refers to the Internal Revenue Code section that authorizes and confers special tax treatment on these entities. Section 529…

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

    PubMed Central

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

    2013-01-01

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

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

    PubMed

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

    2013-08-01

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

  6. Yon Gid Pou Tout Refijye K'ap Viv nan Peyi Etanzini (A Guide to Resettlement in the United States). Haitian Creole.

    ERIC Educational Resources Information Center

    Center for Applied Linguistics, Washington, DC.

    The guide, designed for speakers of Haitian Creole who are immigrants to the United States, offers basic information on daily life, customs, and social behavior expectations. It begins with information about immigration laws and requirements, and proceeds to these topics: employment types and practices; employment benefits; taxes; job search;…

  7. U.S. Policy and Canadian Lumber: Effects of the 1986 Memorandum of Understanding

    Treesearch

    David N. Wear; Karen J. Lee

    1993-01-01

    A 1986 Memorandum of Understanding on softwood lumber imports (MOU) between Canada and the United States required that provinvial governments levy export taxes on softwood lumber shipped to the United States. This agreement, with subsequent amendments, influenced trade from 1987 until it was abandoned by Canada in October of 1991. This paper investigates the market...

  8. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income. In Year 1, FC, a technology company, opened an office in the United States to market and sell a..., a technology company, opened an office in the United States to market and sell a software program.... Foreign corporation with prior filing history. FC began a U.S. trade or business in Year 1. FC's tax...

  9. 78 FR 24138 - Implementing Public Safety Broadband Provisions of the Middle Class Tax Relief and Job Creation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-24

    ... Bureau, Statistical Abstract of the United States: 2011, Table 427 (2007). \\28\\ The 2007 U.S Census data.... (U.S. CENSUS BUREAU, STATISTICAL ABSTRACT OF THE UNITED STATES 2011, Table 428.) The criterion by... Statistical Abstract of the U.S., that inference is further supported by the fact that in both Tables, many...

  10. 27 CFR 70.192 - Action to enforce lien or to subject property to 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 Action to enforce lien or....192 Action to enforce lien or to subject property to payment of tax. (a) Civil actions. In any case... officer, may direct a civil action to be filed in any court of the United States to enforce the lien of...

  11. The impact of alcohol taxation on liver cirrhosis mortality.

    PubMed

    Ponicki, William R; Gruenewald, Paul J

    2006-11-01

    The objective of this study is to investigate the impact of distilled spirits, wine, and beer taxes on cirrhosis mortality using a large-panel data set and statistical models that control for various other factors that may affect that mortality. The analyses were performed on a panel of 30 U.S. license states during the period 1971-1998 (N = 840 state-by-year observations). Exogenous measures included current and lagged versions of beverage taxes and income, as well as controls for states' age distribution, religion, race, health care availability, urbanity, tourism, and local bans on alcohol sales. Regression analyses were performed using random-effects models with corrections for serial autocorrelation and heteroscedasticity among states. Cirrhosis rates were found to be significantly related to taxes on distilled spirits but not to taxation of wine and beer. Consistent results were found using different statistical models and model specifications. Consistent with prior research, cirrhosis mortality in the United States appears more closely linked to consumption of distilled spirits than to that of other alcoholic beverages.

  12. State Enterprise Zone Programs: Have They Worked?

    ERIC Educational Resources Information Center

    Peters, Alan H.; Fisher, Peter S.

    The effectiveness of state enterprise zone programs was examined by using a hypothetical-firm model called the Tax and Incentives Model-Enterprise Zones (TAIM-ez) model to analyze the value of enterprise zone incentives to businesses across the United States and especially in the 13 states that had substantial enterprise zone programs by 1990. The…

  13. Recent Church-State Litigation.

    ERIC Educational Resources Information Center

    Bryson, Joseph E.

    After a brief synopsis of the 1974 legal activity centering on the church-state relationship, the speaker examines three particular cases: the United States Supreme Court decision in Wheeler v. Barrera, a Missouri district court decision in Luetkemeyer v. Kaufmann, and the Supreme Court decision in Franchise Tax Board of California v. United…

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

    PubMed

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

    2017-06-01

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

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

    PubMed Central

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

    2017-01-01

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

  16. U.S.-Mexico Economic Relations: Trends, Issues, and Implications

    DTIC Science & Technology

    2009-04-03

    and high fructose corn syrup . Mexico argued that the sugar side letter negotiated under NAFTA entitled it to ship net sugar surplus to the United...that imports of high fructose corn syrup (HFCS) sweeteners from the United States constituted dumping, and it imposed anti-dumping duties for some time...industries to restrict HFCS imports from the United States. In late 2001, the Mexican Congress imposed a 20% tax on soft drinks made with corn syrup

  17. 27 CFR 53.134 - Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels... for the navigation, propulsion, and upkeep of vessels of war of the United States or of any foreign... ports in the Atlantic Ocean and the Gulf of Mexico, (ii) Between domestic ports on the Pacific Ocean...

  18. Extradition To and From the United States: Overview of the Law and Recent Treaties

    DTIC Science & Technology

    2010-03-17

    goods, articles, or merchandise. b. Offenses relating to willful evasion of taxes and duties. c. Offenses against the laws relating to international ...Extradition To and From the United States: Overview of the Law and Recent Treaties Congressional Research Service 1 Introduction ...intricate extradition procedures has been attributed to the predominance of this simple principle of international law.6

  19. Preventing tobacco-caused cancer: a call to action.

    PubMed

    Orleans, C T

    1995-11-01

    Nicotine addiction is the most common serious medical problem in the country. Tobacco use is responsible for 30% of cancer deaths in the United States and 90% of all lung cancer deaths. The physical addiction to nicotine explains why over 30% of Americans continue to smoke or use tobacco despite their desires and efforts to quit. The testimony summarized in this paper recommends four broad strategies for preventing tobacco-caused cancers in the United States: a) mandating and reimbursing effective treatments for nicotine addiction; b) increasing Federal and state tobacco excise taxes and earmarking a fraction of tax revenues for tobacco prevention and cessation; c) enacting other policy changes to prevent tobacco use and addiction among children, including expanded clean indoor air legislation, comprehensive youth tobacco access legislation, and the regulation of tobacco products and their advertising and promotion; and d) expanding tobacco control research and critical Federal research support. Specific recommendations are given for each broad strategy.

  20. How state taxes and policies targeting soda consumption modify the association between school vending machines and student dietary behaviors: a cross-sectional analysis.

    PubMed

    Taber, Daniel R; Chriqui, Jamie F; Vuillaume, Renee; Chaloupka, Frank J

    2014-01-01

    Sodas are widely sold in vending machines and other school venues in the United States, particularly in high school. Research suggests that policy changes have reduced soda access, but the impact of reduced access on consumption is unclear. This study was designed to identify student, environmental, or policy characteristics that modify the associations between school vending machines and student dietary behaviors. Data on school vending machine access and student diet were obtained as part of the National Youth Physical Activity and Nutrition Study (NYPANS) and linked to state-level data on soda taxes, restaurant taxes, and state laws governing the sale of soda in schools. Regression models were used to: 1) estimate associations between vending machine access and soda consumption, fast food consumption, and lunch source, and 2) determine if associations were modified by state soda taxes, restaurant taxes, laws banning in-school soda sales, or student characteristics (race/ethnicity, sex, home food access, weight loss behaviors.). Contrary to the hypothesis, students tended to consume 0.53 fewer servings of soda/week (95% CI: -1.17, 0.11) and consume fast food on 0.24 fewer days/week (95% CI: -0.44, -0.05) if they had in-school access to vending machines. They were also less likely to consume soda daily (23.9% vs. 27.9%, average difference  =  -4.02, 95% CI: -7.28, -0.76). However, these inverse associations were observed primarily among states with lower soda and restaurant tax rates (relative to general food tax rates) and states that did not ban in-school soda sales. Associations did not vary by any student characteristics except for weight loss behaviors. Isolated changes to the school food environment may have unintended consequences unless policymakers incorporate other initiatives designed to discourage overall soda consumption.

  1. How State Taxes and Policies Targeting Soda Consumption Modify the Association between School Vending Machines and Student Dietary Behaviors: A Cross-Sectional Analysis

    PubMed Central

    Taber, Daniel R.; Chriqui, Jamie F.; Vuillaume, Renee; Chaloupka, Frank J.

    2014-01-01

    Background Sodas are widely sold in vending machines and other school venues in the United States, particularly in high school. Research suggests that policy changes have reduced soda access, but the impact of reduced access on consumption is unclear. This study was designed to identify student, environmental, or policy characteristics that modify the associations between school vending machines and student dietary behaviors. Methods Data on school vending machine access and student diet were obtained as part of the National Youth Physical Activity and Nutrition Study (NYPANS) and linked to state-level data on soda taxes, restaurant taxes, and state laws governing the sale of soda in schools. Regression models were used to: 1) estimate associations between vending machine access and soda consumption, fast food consumption, and lunch source, and 2) determine if associations were modified by state soda taxes, restaurant taxes, laws banning in-school soda sales, or student characteristics (race/ethnicity, sex, home food access, weight loss behaviors.) Results Contrary to the hypothesis, students tended to consume 0.53 fewer servings of soda/week (95% CI: -1.17, 0.11) and consume fast food on 0.24 fewer days/week (95% CI: -0.44, -0.05) if they had in-school access to vending machines. They were also less likely to consume soda daily (23.9% vs. 27.9%, average difference = -4.02, 95% CI: -7.28, -0.76). However, these inverse associations were observed primarily among states with lower soda and restaurant tax rates (relative to general food tax rates) and states that did not ban in-school soda sales. Associations did not vary by any student characteristics except for weight loss behaviors. Conclusion Isolated changes to the school food environment may have unintended consequences unless policymakers incorporate other initiatives designed to discourage overall soda consumption. PMID:25083906

  2. A novel approach to estimating the prevalence of untaxed cigarettes in the USA: findings from the 2009 and 2010 international tobacco control surveys.

    PubMed

    Fix, Brian V; Hyland, Andrew; O'Connor, Richard J; Cummings, K Michael; Fong, Geoffrey T; Chaloupka, Frank J; Licht, Andrea S

    2014-03-01

    Increases in tobacco taxes are effective in reducing tobacco consumption, but because of the addictive nature of cigarettes, smokers often seek out less expensive sources of cigarettes. The objective of this study is to estimate the prevalence of cigarette packs that are untaxed by the state in which the participant resides in a sample of US smokers at two time points. Data for this study were taken from the 2009 and 2010 waves of the International Tobacco Control United States Survey. Members of this nationally representative cohort of smokers were invited to send us an unopened pack of their usual brand of cigarettes. In 2009, 318 packs were received from 401 eligible participants (79%). In 2010, 366 packs were received from 491 eligible participants (75%). In total, 20% of the packs in 2009 and 21% in 2010 were classified as untaxed by the participant's state of residence. The prevalence of untaxed cigarettes was higher in states with higher-excise taxes. Smokers who do not have a plan to quit were significantly more likely to have sent back a pack that was classified as untaxed by the participant's state of residence. One in five packs were untaxed with rates higher in states with higher-excise taxes. It is unclear whether these estimates differ from the actual prevalence of cigarettes that are untaxed by a smoker's state of residence. Harmonisation of excise tax rates across all 50 US states might be one method of reducing or eliminating the incentive to avoid or evade these taxes.

  3. 26 CFR 25.2523(i)-2 - Treatment of spousal joint tenancy property where one spouse is not a United States citizen.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... governed by the principles of sections 2515 and 2515A (as such sections were in effect before their repeal by the Economic Recovery Tax Act of 1981). However, in applying these principles, the donor spouse... 2515(c) (prior to its repeal by the Economic Recovery Tax Act of 1981, Pub. L. 97-34, 95 Stat. 172). (b...

  4. 26 CFR 1.904(g)-3T - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...(g)-3T Section 1.904(g)-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904(g)-3T.... The rules must be applied in the order set forth in paragraphs (b) through (g) of this section. (b...

  5. Supply Chain-based Solution to Prevent Fuel Tax Evasion

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

    Franzese, Oscar; Capps, Gary J; Daugherty, Michael

    The primary source of funding for the United States transportation system is derived from motor fuel and other highway use taxes. Loss of revenue attributed to fuel-tax evasion has been assessed to be somewhere between $1 billion per year, or approximately 25% of the total tax collected. Any solution that addresses this problem needs to include not only the tax-collection agencies and auditors, but also the carriers transporting oil products and the carriers customers. This paper presents a system developed by the Oak Ridge National Laboratory for the Federal Highway Administration which has the potential to reduce or eliminate manymore » fuel-tax evasion schemes. The solution balances the needs of tax-auditors and those of the fuel-hauling companies and their customers. The technology was deployed and successfully tested during an eight-month period on a real-world fuel-hauling fleet. Day-to-day operations of the fleet were minimally affected by their interaction with this system. The results of that test are discussed in this paper.« less

  6. 7 CFR 610.4 - Technical assistance furnished.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., zoning (rural, urban, and flood plain), school, and institution boards, highway departments, and tax assessors. (3) Citizen groups, youth groups, recreation groups, and garden clubs. (4) State and local units...

  7. 7 CFR 610.4 - Technical assistance furnished.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., zoning (rural, urban, and flood plain), school, and institution boards, highway departments, and tax assessors. (3) Citizen groups, youth groups, recreation groups, and garden clubs. (4) State and local units...

  8. Cigarette excise tax structure and cigarette prices: evidence from the global adult tobacco survey and the U.S. National Adult Tobacco Survey.

    PubMed

    Chaloupka, Frank J; Kostova, Deliana; Shang, Ce

    2014-01-01

    The importance of tobacco tax structure in determining the relative prices of different tobacco products and brands has become increasingly recognized. The structuring of tobacco tax across products and brands within a country can impact the variability of prices within a country, shaping consumption and influencing tobacco users' incentives to switch down to cheaper alternatives in response to tax and price increases. Brand-specific data on the average prices paid for the top 5 cigarette brands in 13 countries were obtained from the Global Adult Tobacco Survey, and for the United States, data were obtained from the National Adult Tobacco Survey. The variability of cigarette prices paid across brands was analyzed in the context of each country's tobacco tax structure. Countries with simpler cigarette tax structures, particularly those that emphasize specific taxes and do not involve tier-based taxes, exhibit less variability in the prices smokers pay for cigarettes across brands. Increases in cigarette taxes in countries with simpler tax structures will be more effective in reducing cigarette smoking and its health and economic consequences than comparable tax increases in countries where tax structures are more complicated and there are greater opportunities for switching to cheaper brands in order to avoid a tax increase.

  9. [Retrospection and reflection on international progress of sugar-sweetened beverages tax policies].

    PubMed

    Liu, D; Zhai, Y; Zhao, W H

    2017-12-06

    Since the invention of sugar, added sugars bring us enjoyment. As consumption continues to rise, especially the advent of sugary drinks makes it easier for people to consume added sugars, less sugars and reduced sugars have also become a of concern around the world. In recent years, in WHO and several countries, tax on sugary beverages has been designed to reduce the intake of sugar and prevent the economic costs of obesity and other diseases. This paper reviews the WHO's proposal on sugary drinks tax and the progress of sugary drinks tax in Hungary, Finland, France, Mexico, the United States, South Africa and other countries and regions. The effect of policy on sugary drinks tax was analyzed and considered. Suggestion and support for the progress of China's reduced sugars was provided in the last.

  10. 48 CFR 252.229-7006 - Value added tax exclusion (United Kingdom).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Value added tax exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value added tax exclusion (United Kingdom). As prescribed in 229.402-70(f), use the following clause: Value Added Tax Exclusion (United Kingdom) (JUN 1997...

  11. 48 CFR 252.229-7006 - Value added tax exclusion (United Kingdom).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Value added tax exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value added tax exclusion (United Kingdom). As prescribed in 229.402-70(f), use the following clause: Value Added Tax Exclusion (United Kingdom) (JUN 1997...

  12. 48 CFR 252.229-7006 - Value Added Tax Exclusion (United Kingdom)

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Value Added Tax Exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value Added Tax Exclusion (United Kingdom) As prescribed in 229.402-70(f), use the follow clause: Value Added Tax Exclusion (United Kingdom) (DEC 2011) The...

  13. 48 CFR 252.229-7006 - Value Added Tax Exclusion (United Kingdom)

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Value Added Tax Exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value Added Tax Exclusion (United Kingdom) As prescribed in 229.402-70(f), use the follow clause: Value Added Tax Exclusion (United Kingdom) (DEC 2011) The...

  14. 48 CFR 252.229-7006 - Value Added Tax Exclusion (United Kingdom)

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Value Added Tax Exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value Added Tax Exclusion (United Kingdom) As prescribed in 229.402-70(f), use the follow clause: Value Added Tax Exclusion (United Kingdom) (DEC 2011) The...

  15. Terrorism in the United States 1996

    DTIC Science & Technology

    1996-01-01

    nuclear nature could be employed in future attacks with devastating results on citizens, police, and emergency “first responders.” T 2 TABLE of C O N T E N...themselves as U.S. citizens and refuse to pay federal income taxes . Membership in a militia organization is not an illegal activity in the United...blank) 2 . REPORT DATE 1/1/1996 3. REPORT TYPE AND DATES COVERED Report 1/1/1996 4. TITLE AND SUBTITLE Terrorism in the United States 1996 5. FUNDING

  16. 19 CFR 10.3 - Drawback; internal-revenue tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... United States. (e) Animals straying across the border or driven across the border for pasturage purposes... entry as domestic products returned. (f) Tobacco products and cigarette papers and tubes classifiable...

  17. 19 CFR 10.3 - Drawback; internal-revenue tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... United States. (e) Animals straying across the border or driven across the border for pasturage purposes... entry as domestic products returned. (f) Tobacco products and cigarette papers and tubes classifiable...

  18. 19 CFR 10.3 - Drawback; internal-revenue tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... United States. (e) Animals straying across the border or driven across the border for pasturage purposes... entry as domestic products returned. (f) Tobacco products and cigarette papers and tubes classifiable...

  19. Free tax assistance and the earned income tax credit: vital resources for social workers and low-income families.

    PubMed

    Lim, Younghee; DeJohn, Tara V; Murray, Drew

    2012-04-01

    As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance (VITA)--a free income tax preparation program, which is a vital resource available to low-income families. Unfortunately, VITA is largely underused and often unknown to economically strained families and to the social workers and other professionals to whom these families turn for assistance. This article concludes with policy and practice implications for social workers and other professionals engaged in providing services to financially vulnerable families.

  20. The State of Working America 1992-93.

    ERIC Educational Resources Information Center

    Mishel, Lawrence; Bernstein, Jared

    Using a wide variety of data on family incomes, taxes, wages, unemployment, wealth, and poverty, this book closely examines the impact of the economy on the living standards of the United States. An executive summary gives an overview of the economic realities that characterize the state of the working nation. Other introductory materials include…

  1. Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Environmental Protection Agency relating to the garnishment of non-Federal wages to collect delinquent non-tax debts owed to the United States without first obtaining a court order.

    THOMAS, 113th Congress

    Rep. McKinley, David B. [R-WV-1

    2014-07-10

    House - 09/02/2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  2. Money Income in 1975 of Families and Persons in the United States. Current Population Reports, Consumer Income, Series P-60, No. 105.

    ERIC Educational Resources Information Center

    Bureau of the Census (DOC), Suitland, MD. Population Div.

    This report documents information concerning the money income of persons 14 years and older in the United States during 1975. "Money income" is defined as income received before tax and other deductions. The report does not include sources of non-money income such as food stamps, health benefits, and subsidized housing. The questionnaire used in…

  3. Update on Performance in Tobacco Control: A Longitudinal Analysis of the Impact of Tobacco Control Policy and the US Adult Smoking Rate, 2011-2013.

    PubMed

    Mader, Emily M; Lapin, Brittany; Cameron, Brianna J; Carr, Thomas A; Morley, Christopher P

    2016-01-01

    Tobacco use remains the leading cause of preventable death in the United States. States and municipalities have instituted a variety of tobacco control measures (TCMs) to address the significant impact tobacco use has on population health. The American Lung Association annually grades state performance of tobacco control using the State of Tobacco Control grading framework. To gain an updated understanding of how recent efforts in tobacco control have impacted tobacco use across the United States, using yearly State of Tobacco Control TCM assessments. The independent TCM variables of smoke-free air score, cessation score, excise tax, and percentage of recommended funding were selected from the American Lung Association State of Tobacco Control reports. Predictors of adult smoking rates were determined by a mixed-effects model. The 50 US states and District of Columbia. Adult smoking rate in each state from 2011 to 2013. The average adult smoking rate decreased significantly from 2011 to 2013 (21.3% [SD: 3.5] to 19.3% [SD: 3.5], P = .016). All forms of TCMs varied widely in implementation levels across states. Excise taxes (β = -.812, P = .006) and smoke-free air regulations (β = -.057, P = .008) were significant, negative predictors of adult smoking. Cessation services (β = .015, P = .46) did not have a measurable effect on adult smoking. Tobacco control measures with the strongest influence on adult smoking include the state excise tax and state smoke-free air regulations. The lack of robust funding for tobacco cessation services across the majority of US states highlights an important shortfall in current tobacco control policy.

  4. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study.

    PubMed

    Meier, Petra S; Holmes, John; Angus, Colin; Ally, Abdallah K; Meng, Yang; Brennan, Alan

    2016-02-01

    While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO "best buy" intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on mortality rates are as follows: current tax increase, -3.2%; value-based tax, -2.9%; strength-based tax, -6.1%; minimum unit pricing, -7.8%) and lesser impacts among drinkers in professional/managerial occupations (for heavy drinkers: current tax increase, -1.3%; value-based tax, -1.4%; strength-based tax, +0.2%; minimum unit pricing, +0.8%). Results from the PSA give slightly greater mean effects for both the routine/manual (current tax increase, -3.6% [95% uncertainty interval (UI) -6.1%, -0.6%]; value-based tax, -3.3% [UI -5.1%, -1.7%]; strength-based tax, -7.5% [UI -13.7%, -3.9%]; minimum unit pricing, -10.3% [UI -10.3%, -7.0%]) and professional/managerial occupation groups (current tax increase, -1.8% [UI -4.7%, +1.6%]; value-based tax, -1.9% [UI -3.6%, +0.4%]; strength-based tax, -0.8% [UI -6.9%, +4.0%]; minimum unit pricing, -0.7% [UI -5.6%, +3.6%]). Impacts of price changes on moderate drinkers were small regardless of income or socioeconomic group. Analysis of uncertainty shows that the relative effectiveness of the four policies is fairly stable, although uncertainty in the absolute scale of effects exists. Volumetric taxation and minimum unit pricing consistently outperform increasing the current tax or adding an ad valorem tax in terms of reducing mortality among the heaviest drinkers and reducing alcohol-related health inequalities (e.g., in the routine/manual occupation group, volumetric taxation reduces deaths more than increasing the current tax in 26 out of 30 probabilistic runs, minimum unit pricing reduces deaths more than volumetric tax in 21 out of 30 runs, and minimum unit pricing reduces deaths more than increasing the current tax in 30 out of 30 runs). Study limitations include reducing model complexity by not considering a largely ineffective ban on below-tax alcohol sales, special duty rates covering only small shares of the market, and the impact of tax fraud or retailer non-compliance with minimum unit prices. Our model estimates that, compared to tax increases under the current system or introducing taxation based on product value, alcohol-content-based taxation or minimum unit pricing would lead to larger reductions in health inequalities across income groups. We also estimate that alcohol-content-based taxation and minimum unit pricing would have the largest impact on harmful drinking, with minimal effects on those drinking in moderation.

  5. Economic feasibility of solar thermal industrial applications and selected case studies

    NASA Astrophysics Data System (ADS)

    Montelione, A.; Boyd, D.; Branz, M.

    1981-12-01

    The economic feasibility is assessed of utilizing solar energy to augment an existing fossil fuel system to generate industrial process heat. Several case studies in the textile and food processing industries in the southern United States were analyzed. Sensitivity analyses were performed, and comparisons illustrating the effects of the Economic Recovery Tax Act of 1981 were made. The economic desirability of the proposed solar systems varied with the type of system selected, location of the facility, state tax credits, and type of fuel displaced. For those systems presently not economical, the projected time to economic feasibility was ascertained.

  6. Effects of government incentives on wind innovation in the United States

    NASA Astrophysics Data System (ADS)

    Horner, Nathaniel; Azevedo, Inês; Hounshell, David

    2013-12-01

    In the United States, as elsewhere, state and federal governments have considered or implemented a range of policies to create more sustainable energy generation systems in response to concerns over climate change, security of fuel supply, and environmental impacts. These policies include both regulatory instruments such as renewable portfolio standards (RPSs) and market incentives such as tax credits. While these policies are primarily geared towards increasing renewable generation capacity, they can indirectly affect innovation in associated technologies through a ‘demand-pull’ dynamic. Other policies, such as public research and development (R&D) funding, directly incentivize innovation through ‘technology-push’ means. In this letter, we examine these effects on innovation in the United States wind energy industry. We estimate a set of econometric models relating a set of US federal and state policies to patenting activity in wind technologies over the period 1974-2009. We find that RPS policies have had significant positive effects on wind innovation, whereas tax-based incentives have not been particularly effective. We also find evidence that the effects of RPS incentives differ between states. Finally, we find that public R&D funding can be a significant driver of wind innovation, though its effect in the US has been modest.

  7. A study of severance taxes on crude oil and natural gas: The irreversibility of taxation

    NASA Astrophysics Data System (ADS)

    Brandly, Mark L.

    This dissertation examines the institution of severance taxes. An explanation of the property rights allocations in the petroleum industry provides the foundation for discussing the incentive structure of the industry. This explanation concludes that the severance tax burden on the supply side of the industry is born by oil producers and royalty owners. A history of national and state severance taxes in the United States is provided. The literature on the justifications for severance taxes and the economic studies that are relevant to the issue of the tax effect on oil output is reviewed. This review shows that an important implication of severance taxes, the fact that the output effect of such taxes is at least partially irreversible, has been overlooked. A mathematical model is constructed that demonstrates the relationships between output, the sellers' price, the buyers' price, excess burden, the consumers' tax burden, the producers' tax burden, and the price elasticities of supply and demand. It is then demonstrated that the appropriate framework for analyzing severance taxes includes an upward sloping supply curve and a completely elastic demand curve. Another mathematical model shows the effect that a severance tax has on the output decision given different income tax situations. A review of the industry procedures for abandoning wells is followed by a theoretical argument that severance taxes are irreversible to some degree. When a well is abandoned, due to a severance tax, the well is plugged with cement. The costs of reentering such a well are large relative to the potential profits to be derived from such a decision. Eliminating the severance tax does not provide the incentive needed to reenter and produce an abandoned well. An empirical examination of the Kansas severance tax imposed in 1983 compares the present value of an abandoned well with the costs of reentering such a well. This comparison leads to the conclusion that, generally, a well that was abandoned due to this tax would not be reentered if the tax were lifted. Therefore, the tax is highly irreversible.

  8. 27 CFR 1.61 - Use of wine.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... for experimental or research purposes by any scientific university, college of learning, or institution of scientific research; or (c) Free of tax for use by the United States or any agency thereof, and for use for analysis, testing, research, or experimentation by the governments of the several States...

  9. 27 CFR 1.61 - Use of wine.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... for experimental or research purposes by any scientific university, college of learning, or institution of scientific research; or (c) Free of tax for use by the United States or any agency thereof, and for use for analysis, testing, research, or experimentation by the governments of the several States...

  10. 27 CFR 1.61 - Use of wine.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... for experimental or research purposes by any scientific university, college of learning, or institution of scientific research; or (c) Free of tax for use by the United States or any agency thereof, and for use for analysis, testing, research, or experimentation by the governments of the several States...

  11. 27 CFR 1.61 - Use of wine.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for experimental or research purposes by any scientific university, college of learning, or institution of scientific research; or (c) Free of tax for use by the United States or any agency thereof, and for use for analysis, testing, research, or experimentation by the governments of the several States...

  12. 27 CFR 1.61 - Use of wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for experimental or research purposes by any scientific university, college of learning, or institution of scientific research; or (c) Free of tax for use by the United States or any agency thereof, and for use for analysis, testing, research, or experimentation by the governments of the several States...

  13. 20 CFR 418.1010 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... means the Social Security Act, as amended. (10) Title means a title of the Act. (11) We, our, or us...) Tax-exempt interest income; (ii) Income from United States savings bonds used to pay higher education...

  14. 19 CFR 4.20 - Tonnage taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... 3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the... any port of the United States from any foreign port or place in North America, Central America, the...

  15. 19 CFR 4.20 - Tonnage taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... 3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the... any port of the United States from any foreign port or place in North America, Central America, the...

  16. 19 CFR 4.20 - Tonnage taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... 3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the... any port of the United States from any foreign port or place in North America, Central America, the...

  17. 19 CFR 4.20 - Tonnage taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... 3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the... any port of the United States from any foreign port or place in North America, Central America, the...

  18. 19 CFR 4.20 - Tonnage taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... 3a The Democratic People's Republic of Korea (North Korea), does not ordinarily permit vessels of the... any port of the United States from any foreign port or place in North America, Central America, the...

  19. A novel approach to estimating the prevalence of untaxed cigarettes in the USA: findings from the 2009 and 2010 international tobacco control surveys

    PubMed Central

    Fix, Brian V; Hyland, Andrew; O’Connor, Richard J; Cummings, K Michael; Fong, Geoffrey T; Chaloupka, Frank J; Licht, Andrea S

    2014-01-01

    Background Increases in tobacco taxes are effective in reducing tobacco consumption, but because of the addictive nature of cigarettes, smokers often seek out less expensive sources of cigarettes. The objective of this study is to estimate the prevalence of cigarette packs that are untaxed by the state in which the participant resides in a sample of US smokers at two time points. Methods Data for this study were taken from the 2009 and 2010 waves of the International Tobacco Control United States Survey. Members of this nationally representative cohort of smokers were invited to send us an unopened pack of their usual brand of cigarettes. Results In 2009, 318 packs were received from 401 eligible participants (79%). In 2010, 366 packs were received from 491 eligible participants (75%). In total, 20% of the packs in 2009 and 21% in 2010 were classified as untaxed by the participant’s state of residence. The prevalence of untaxed cigarettes was higher in states with higher-excise taxes. Smokers who do not have a plan to quit were significantly more likely to have sent back a pack that was classified as untaxed by the participant’s state of residence. Conclusions One in five packs were untaxed with rates higher in states with higher-excise taxes. It is unclear whether these estimates differ from the actual prevalence of cigarettes that are untaxed by a smoker’s state of residence. Harmonisation of excise tax rates across all 50 US states might be one method of reducing or eliminating the incentive to avoid or evade these taxes. PMID:23970794

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  2. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  3. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  4. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  5. Electric sales and revenue 1992, April 1994

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

    Not Available

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

  6. Enacting tobacco taxes by direct popular vote in the United States: lessons from 20 years of experience.

    PubMed

    Lum, K L; Barnes, R L; Glantz, S A

    2009-10-01

    Tobacco tax increases reduce tobacco use, can provide funds for tobacco prevention and enjoy broad public support. Because of tobacco industry influence in legislatures, US public health advocates have shifted the venue for tobacco tax policymaking to direct popular vote 22 times since 1988. We combined case studies of individual state campaigns with tobacco industry documents to identify strategies related to outcome. The tobacco industry developed a voter segmentation model to determine which tobacco tax increases it could defeat. Two industry arguments arising from this model often were raised in losing campaigns-the tax increase did not dedicate enough to tobacco control and hospitals and health maintenance organisations would profit. The industry effectively influenced early voters. Success was associated with building a strong base of public support before the campaign, dedicating sufficient funds to tobacco control, avoiding proposals largely devoted to financing hospitals and other medical service providers, effectively engaging grassroots and framing the campaign with clear justifications for cigarette tax increases. Tobacco tax ballot measures commonly allocated substantial funds to medical services; tobacco companies are becoming more successful in making this use of funds an issue. Proponents' campaigns should be timed to account for the trend to voting well before election day. Ballot measures to increase tobacco taxes with a substantial fraction of the money devoted to tobacco control activities will probably fare better than ones that give priority to funding medical services.

  7. Enacting tobacco taxes by direct popular vote in the United States: lessons from 20 years of experience

    PubMed Central

    Lum, KL; Barnes, RL; Glantz, SA

    2013-01-01

    Background Tobacco tax increases reduce tobacco use, can provide funds for tobacco prevention and enjoy broad public support. Because of tobacco industry influence in legislatures, US public health advocates have shifted the venue for tobacco tax policymaking to direct popular vote 22 times since 1988. Methods We combined case studies of individual state campaigns with tobacco industry documents to identify strategies related to outcome. Results The tobacco industry developed a voter segmentation model to determine which tobacco tax increases it could defeat. Two industry arguments arising from this model often were raised in losing campaigns—the tax increase did not dedicate enough to tobacco control and hospitals and health maintenance organisations would profit. The industry effectively influenced early voters. Success was associated with building a strong base of public support before the campaign, dedicating sufficient funds to tobacco control, avoiding proposals largely devoted to financing hospitals and other medical service providers, effectively engaging grassroots and framing the campaign with clear justifications for cigarette tax increases. Conclusions Tobacco tax ballot measures commonly allocated substantial funds to medical services; tobacco companies are becoming more successful in making this use of funds an issue. Proponents’ campaigns should be timed to account for the trend to voting well before election day. Ballot measures to increase tobacco taxes with a substantial fraction of the money devoted to tobacco control activities will probably fare better than ones that give priority to funding medical services. PMID:19556615

  8. Reinventing School Finance: Falling Forward

    ERIC Educational Resources Information Center

    Picus, Lawrence O.; Odden, Allan R.

    2011-01-01

    States and school districts are facing unprecedented financial pressure due to the continued poor performance of the United States's economy. Dramatic shortfalls in funding due to reduced tax collections were held off for 2 years thanks to federal stimulus funds, but with these revenues already consumed and little likelihood of more in the near…

  9. A comprehensive review of state laws governing Internet and other delivery sales of cigarettes in the United States.

    PubMed

    Chriqui, Jamie F; Ribisl, Kurt M; Wallace, Raedell M; Williams, Rebecca S; O'Connor, Jean C; el Arculli, Regina

    2008-02-01

    All U.S. states regulate face-to-face tobacco sales at retail outlets. However, the recent growth of delivery sales of tobacco products by Internet and mail-order vendors has prompted new state regulations focused on preventing youth access and tax evasion. To date, there are no comprehensive and systematic analyses of these laws. The objectives of this study were to: (a) document the historical enactment of the laws; (b) assess the nature and extent of the laws; and (c) examine the relationship between the presence of laws and state tobacco control policy and other contextual variables. Between 1992 and 2006, 34 states (67%) enacted a relevant law, with 27 states' laws (45%) effective between 2003 and 2006. Five states banned direct-to-consumer shipment of cigarettes. The remaining 29 states' laws included a combination of requirements addressing minimum age/ID, payment issues, shipping, vendor licensure and related issues, tax collection/remittance, and penalties/enforcement. States with delivery sales laws have stronger youth tobacco access policies and state tobacco control environments, as well as higher state cigarette excise tax rates and revenue, past-month cigarette use rates, and perceptions of risk of use by adolescents. This paper provides the policy context for understanding Internet and other cigarette delivery sales laws in the U.S. It also provides a systematic framework for ongoing policy surveillance and will contribute to future analyses of the impact of these laws on successfully reducing youth access to cigarettes and preventing tax evasion.

  10. Casualty Assistance: DOD and the Coast Guard Need to Develop Policies and Outreach Goals and Metrics for Program Supporting Servicemembers Survivors

    DTIC Science & Technology

    2016-06-01

    Government Accountability Office United States Government Accountability Office Highlights of GAO-16-569, a report to the Committee on Armed...active duty, officials told us that Military OneSource provides grief counseling, tax assistance (such as Page 9 GAO-16-569 Gold Star...Advocates assistance with filing the deceased servicemember’s final tax return), and assistance with obtaining benefits. There are also organizations

  11. Updated Budget Projections: 2016 to 2026

    DTIC Science & Technology

    2016-03-01

    flexibility to use tax and spending policies to respond to unexpected challenges.  The probability of a fiscal crisis in the United States would...baseline, after accounting for all of the government’s borrowing needs, shows debt held by the public rising from $13.1 trillion at the end of 2015 to...2016 remain unchanged from last year’s 18.2 percent (see Table 3). Receipts of individual income taxes are expected to edge up by 0.1 percentage point

  12. Farmworkers in Rural America, 1971-1972: Part 5B, Appendix. Hearings Before the Subcommittee on Migratory Labor of the Committee on Labor and Public Welfare, United States Senate, 92d Congress, 1st and 2d Sessions.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Committee on Labor and Public Welfare.

    This appendix consists of articles and publications included in the subcommittee's hearings on farmworkers in rural America. Among these are: (1) excerpts from "The People Left Behind"; (2) "A Bountiful Tax Harvest" (reprint from the "Texas Law Review", December 1969); (3) "Farm Losses Under the Tax Reform Act of…

  13. 26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... United States is the property's present class life (as defined in section 168(g)(2)). In many cases, a...-year recovery property under section 168. (ii) In 1984, G's business use percentage is 80 percent and... of G's investment tax credit is $533.33 (i.e., the lesser of .80×2/3×$1,000 or $60,000×.80×.04). (iii...

  14. 26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... United States is the property's present class life (as defined in section 168(g)(2)). In many cases, a...-year recovery property under section 168. (ii) In 1984, G's business use percentage is 80 percent and... of G's investment tax credit is $533.33 (i.e., the lesser of .80×2/3×$1,000 or $60,000×.80×.04). (iii...

  15. 26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... United States is the property's present class life (as defined in section 168(g)(2)). In many cases, a...-year recovery property under section 168. (ii) In 1984, G's business use percentage is 80 percent and... of G's investment tax credit is $533.33 (i.e., the lesser of .80×2/3×$1,000 or $60,000×.80×.04). (iii...

  16. Xerox' Canadian Research Facility: The Multinational and the "Offshore" Laboratory.

    ERIC Educational Resources Information Center

    Marchessault, R. H.; Myers, M. B.

    1986-01-01

    The history, logistics, and strategy behind the Xerox Corporation's Canadian research laboratory, a subsidiary firm located outside the United States for reasons of manpower, tax incentives, and quality of life, are described. (MSE)

  17. 31 CFR 343.2 - Issue date and purchase.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... receipt of Form PD F 3871 “Application for Issue of United States Mortgage Guaranty Insurance Company Tax..., according to wire instructions obtained from the Division of Special Investments (see § 343.1(g)). Full...

  18. 31 CFR 343.2 - Issue date and purchase.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... receipt of Form PD F 3871 “Application for Issue of United States Mortgage Guaranty Insurance Company Tax..., according to wire instructions obtained from the Division of Special Investments (see § 343.1(g)). Full...

  19. 31 CFR 343.2 - Issue date and purchase.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... receipt of Form PD F 3871 “Application for Issue of United States Mortgage Guaranty Insurance Company Tax..., according to wire instructions obtained from the Division of Special Investments (see § 343.1(g)). Full...

  20. 31 CFR 343.2 - Issue date and purchase.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... receipt of Form PD F 3871 “Application for Issue of United States Mortgage Guaranty Insurance Company Tax..., according to wire instructions obtained from the Division of Special Investments (see § 343.1(g)). Full...

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